Scarce. Showing minor signs of age, wear and handling - mostly light toning. Expected fold creases from posting. No major issues to note. Eye-catching form layout w/ several entries. Overall, in good to very good condition. Will display well in your collection. You will receive the exact sheet shown in the photos. It measures approx. 5 3/8" x 8 3/8"

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Belle of Nelson Distillery Co. – Louisville, Kentucky – 1894 – Ten-Barrel Whiskey Inspection Certificate – Federal Bonded Warehouse Record – Bateman-Switzer Company, Montana Original 1894 whiskey inspection and gauging certificate prepared in Louisville, Kentucky, for the Belle of Nelson Distillery Company, a Kentucky whiskey producer associated with the state's important nineteenth-century bourbon industry. The document records the federal inspection of ten barrels of whiskey, with detailed handwritten measurements of barrel capacities, contents, alcoholic proof, proof gallons, and taxable quantities. It bears the manuscript signature of a United States Gauger, the federal official responsible for verifying distilled spirits measurements under federal revenue regulations. The certificate is printed in black with red horizontal rules and is completed almost entirely in pencil. Its large tabular format provides an interesting record of the procedures used to inspect and account for Kentucky whiskey during the late nineteenth century. The piece is associated with the Bateman-Switzer Company of Great Falls, Montana, illustrating the commercial connections between Kentucky whiskey producers and western wholesale liquor merchants. Company History – Belle of Nelson Distillery Company The Belle of Nelson name was associated with Kentucky's nineteenth-century whiskey industry, particularly the production and marketing of bourbon from the state's established distilling regions. Nelson County, Kentucky, became one of the most important centers of American bourbon production during the nineteenth century. Communities such as Bardstown and the surrounding countryside supported numerous distilleries whose products developed national reputations. The Belle of Nelson name was part of this expanding Kentucky whiskey trade, in which distillers and brand owners marketed their products through wholesale liquor merchants across the United States. By the 1890s, Kentucky whiskey was distributed extensively through railroad networks, reaching customers in major eastern cities and the rapidly developing western states. The Belle of Nelson Distillery Company's appearance on this federal inspection form documents its participation in the regulated whiskey trade during this period. Contents of the 1894 Inspection Certificate The printed heading reads: "This is to Certify, That I have this day inspected for BELLE OF NELSON DISTILLERY CO." The handwritten entry identifies 10 barrels of whiskey. The table contains columns for: - Serial Number: Individual identification of the barrels. - Wine Gallon Capacity: The measured capacity of each barrel. - Outs: The amount by which the barrel's contents fell below its capacity. - Volume: An additional measurement field used in the gauging calculation. - Wine Gallon Contents: The actual liquid contents of each barrel. - Proof: The alcoholic strength of the whiskey. - Proof Gallons: The taxable volume adjusted for alcoholic strength. - Tax Gallons: The quantity recorded for federal revenue purposes. - Warehouse Stamp and Tax Paid Stamp: Spaces for identifying applicable federal revenue stamps. The barrels generally have capacities of approximately 47–48 wine gallons, with measured contents ranging from about 38 to 42 gallons. The proof column appears to record 104 proof, equivalent to approximately 52% alcohol by volume. A handwritten total at the bottom of the tax-gallon column appears to read 425 gallons, representing the aggregate quantity recorded for the ten barrels. The document also includes the notation "Entered in Form 52", followed by a handwritten reference to the Bateman Distillery. The certificate concludes with the signature of a United States Gauger, whose surname appears to read Murphy. Historical Background – Federal Whiskey Gauging During the nineteenth century, the United States government maintained an extensive system for measuring, taxing, and supervising distilled spirits. Federal gaugers were responsible for inspecting whiskey barrels and recording their contents and alcoholic strength. Their measurements were essential for determining the amount of federal excise tax owed. The distinction between wine gallons and proof gallons was especially important. A wine gallon represented an actual gallon of liquid, regardless of alcoholic strength. A proof gallon represented one gallon of distilled spirits at 100 U.S. proof, equivalent to 50% alcohol by volume. Whiskey exceeding 100 proof therefore contained more proof gallons than wine gallons. The column headed "Outs" is particularly interesting. It recorded the difference between the barrel's capacity and the quantity of whiskey actually present, providing a measurement relevant to warehouse accounting and the natural loss of spirits during storage. Such losses resulted partly from evaporation through wooden barrels, commonly called the angel's share. Federal inspection documents like this were an essential part of the regulated whiskey industry, providing the official measurements upon which warehouse records, tax assessments, and commercial transactions depended. Connection to Bateman-Switzer and Montana Whiskey Distribution The association with Bateman-Switzer Company of Great Falls, Montana, places this certificate within the expanding national distribution network for Kentucky whiskey during the 1890s. Great Falls was developing rapidly as a commercial center serving Montana's mining, agricultural, railroad, and mercantile industries. Wholesale liquor merchants supplied hotels, saloons, retailers, and other commercial customers throughout the region. Kentucky bourbon was widely recognized for its quality, and established distillers relied upon wholesale distributors to market their products in western communities. A shipment or transaction involving ten barrels represented a substantial quantity of whiskey and illustrates the scale of the trade connecting Kentucky producers with Montana merchants. The document's handwritten reference to the Bateman Distillery is particularly noteworthy, although the precise relationship between that notation and the Bateman-Switzer Company is not established by the certificate alone.

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