- The distiller shall keep accurate and regular daily accounts showing (1) the quantity and description of materials used, (2) the quantity of wash and spirit manufactured, (3) the quantity of wash used, (4) the quantity of spirit passed out and (5) the quantities of wash and spirit in store. Under the last head the quantity of spirit remaining in stock in each case, vat or other receptacle shall be shown. Such accounts shall be open at all time to inspection by the Excise Officer-in-charge or other Excise Officer authorized by the Collector, and by all superior officers of the Excise Department.