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In response to "The hardest part is, there is about $1,000 federal tax payable upon barreling...but sales begin much sooner..." by General Zeit

Scotch usually is aged 8 years, but that might be because they need to...

they collect a much wider range, bourbon separates the heads and tails for a later run but scotch collects most all the heads so it needs more years to dispell the worst of hangover producing cogeners (which is also where much of the non barrel flavor is from) in fact hobbiest (non profiteering moonshiners) have said their best stuffcomes when they take their heads and tails cuts out and make a run of just the discards to get a highly flavored leftover hearts out.

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