This section is from the book "Beverages And Their Adulteration Origin, Composition, Manufacture, Natural, Artificial, Fermented, Distilled, Alkaloidal And Fruit Juices", by Harvey W. Wiley. Also available from Amazon: Beverages And Their Adulteration.
The stamping or taxing of whisky in the government warehouse is an interesting subject. When the container is put into bond a stamp is affixed to it showing the date on which the article was bonded, the number of the distillery, the name of the gauger, and the quantity of proof spirits that is contained therein. When this cask is withdrawn from bond for consumption another stamp is put on it, called the tax paid stamp. This is a stamp showing the date upon which the tax was paid, the number of gallons remaining in the barrel, and giving the serial number or identification of the container. Thus whisky of this kind is called double stamp whisky, one of the stamps naturally being old and the other fresh when the receptacle comes into the hands of the consumer. This double stamp assures the consumer that the product has not passed through the hands of a rectifier. The rectifier's package has but one stamp and that new.
 
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