The Lincoln County Process
So, we talk a lot about the nuances between different types of whiskey. The Lincoln County Process is another one of those nuances. There’s a lot of moving parts that open up in this discussion, so let’s see if I can keep it as organized as possible.
First, the process, in its simplest form, involves adding a step between distillation and aging where the distillate is filtered through maple charcoal. That may be all you need to know. However, if you are anything like me, there are so many more questions. So let’s see what else we can come up with.
This filtration process was first recognized by the United States tax authority (IRS) in a 1941 letter to Jack Daniel’s Distillery, although the process itself dates back further than that.
The identification of the actual creator of the Lincoln County Process depends on who you ask. From what I have gathered, it can be narrowed down to two men:
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- Alfred Eaton
- Nearest Green
However, it is important to note that I wasn’t able to find a single source directly related to any brand that insisted they were the creators of the process. It would appear that the act of filtering alcohol through charcoal was a process that was refined over time. While I think all would like to claim first, it appears the general consensus is we are just glad somebody figured it out.
While the IRS may have mentioned it, the Code of Federal Regulations does not. Therefore, in many respects, whiskeys using the Lincoln County Process can arguably be classified as a bourbon provided that they meet all other criteria. However, if you ask them, I am gonna bet they will tell you to kiss their ass, their stuff is better than bourbon (I know this is going to come as a surprise, but not everybody thinks bourbon is the king of whiskeys).
The term “Tennessee Whiskey” is however, recognized in some foreign trade agreements and addressed in Tennessee Code section 57-2-106 which states:
An intoxicating liquor may not be advertised, described, labeled, named, sold or referred to for marketing or sales purposes as “Tennessee Whiskey,” “Tennessee Whisky,” “Tennessee Sour Mash Whiskey,” or “Tennessee Sour Mash Whisky” unless the intoxicating liquor is:
- Manufactured in Tennessee;
- Made of a grain mixture that is at least fifty-one percent (51%) corn;
- Distilled to no more than one hundred sixty (160) proof or eighty percent (80%) alcohol by volume;
- Aged in new, charred oak barrels in Tennessee;
- Filtered through maple charcoal prior to aging;
- Placed in the barrel at no more than one hundred twenty-five (125) proof or sixty-two and one-half percent (62.5%) alcohol by volume; and
- Bottled at not less than eighty (80) proof or forty percent (40%) alcohol by volume.
See item number 5? That’s your Lincoln County Process. However, since it is not directly addressed in the Federal Code, two schools of thought emerge:
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- The Lincoln County Process is required for all whiskies labeled as “Tennessee Whiskey” since Federal law requires accurate labeling and the requirements for the spirit have been established in state law
- The Lincoln County Process is NOT required as it could be argued that the geographical mandates in the federal law allow for it
There are a few distilleries in Tennessee like Benjamin Prichard’s who are granted an exception to the Tennessee law and still produce “Tennessee Whiskey” without the Lincoln County Process.
It is said that the process removes certain impurities from the distillate giving Tennessee Whiskey a smoother taste than its bourbon counterparts. I’m not a scientist so I can’t attest to the first part. But I am a whiskey drinker so I can speak to the second part. Clearly, the answer is “sometimes.” You will find that “smoothness” is in the holder of the palate. In fact, even the word “smooth” is looked down on by some whiskey drinkers who are cooler than you and me. I really wish there was a sarcasm font – that last sentence would definitely be in it. I personally describe whiskey in levels of smoothness all the time. In my opinion, it is both legitimate and easily understood, thus effective. I also know that I have found delightedly smooth whiskies across many different creation processes, so take that claim for what it’s worth.
What is certain is Jack Daniel’s description of the process is completely cool – or rather hot. According to their website, pallets of hard sugar maple are stacked five feet high, soaked with raw whiskey, and burn at temperatures reaching more that 2,000 degrees (definitely hot). This process is accomplished three days a week, three times a day to create the charcoal used in Jack Daniel’s Lincoln County process.
As a closer, I went searching for a video of this burning. This video has way more than that; I’m going to include it here anyway as I found it fascinating for a bunch of reasons.
Sláinte! Xoxo,
Ape
Works Consulted
Cooper, Harris. American History through a Whiskey Glass: How Distilled Spirits, Domestic Cuisine, and Popular Music Helped Shape a Nation. Skyhorse Publishing, 2021.
“The Federal Register.” Code of Federal Regulations, 25 Aug. 2022,
Gabányi, Stefan, and Günter Mattei. Schumann’s Whisk(e)Y Lexicon. Rizzoli, 2021.
MacLean, Charles, editor. World Whiskey. DK, 2016.
Myers, Jim. “Tennessee Whiskey, Bourbon: What’s the Difference?” The Nashville Ledger, 12 July 2019,
Offringa, Hans. A Field Guide to Whisky. Artisan, 2017.
“Tenn. Code Ann. § 57-2-106.” Tennessee Code Annotated, 2022