Expert Advice on Hospitality Topics

The Lincoln County Process: Defining Tennessee Whiskey

Posted by Nick Kaoukis on Wed, Mar, 18, 2026 @ 09:03 AM

Discover how a unique charcoal filtration method transforms bourbon into Tennessee whiskey and defines an entire regional spirit tradition.

What Makes Tennessee Whiskey Different From Bourbon

Tennessee whiskey and bourbon share many similarities, but one crucial step sets them apart: the Lincoln County Process. Both spirits must be made from at least 51% corn, aged in new charred oak barrels, and distilled to no more than 160 proof. However, Tennessee whiskey undergoes an additional filtration process that bourbon does not require, creating a distinct flavor profile that has become synonymous with the Volunteer State.

The primary distinction lies in the charcoal mellowing process that occurs before barrel aging. This extra step, known as the Lincoln County Process, involves filtering the freshly distilled spirit through sugar maple charcoal. This filtration removes impurities and harsh flavors, resulting in a smoother, mellower whiskey with subtle sweetness and complexity. While all Tennessee whiskey can technically meet the legal requirements to be called bourbon, the reverse is not true—bourbon does not undergo this signature filtration process.A rustic distillery interior showcases large wooden barrels stacked against weathered brick walls illuminated by warm golden light filtering through d

Geography also plays a role in the distinction. Tennessee whiskey must be produced in Tennessee to carry the name, similar to how champagne must come from the Champagne region of France. This regional designation, combined with the mandatory Lincoln County Process, creates a protected category that celebrates Tennessee's unique contribution to American whiskey heritage. The result is a spirit that stands proudly on its own, distinct from its Kentucky cousin while honoring shared roots in American distilling traditions.

The History Behind the Lincoln County Process

The Lincoln County Process traces its origins to the early 19th century in Tennessee, where distillers sought ways to create smoother, more refined spirits. The technique is believed to have been developed around 1825 by Alfred Eaton in Lincoln County, Tennessee, though the exact origins remain somewhat shrouded in distilling folklore. What is certain is that this innovative filtration method quickly gained popularity among Tennessee distillers who recognized its ability to produce a superior product.

The most famous practitioner of the Lincoln County Process was Nathan "Nearest" Green, an enslaved master distiller who perfected the technique and later taught it to a young Jasper Newton "Jack" Daniel. Green's expertise and mentorship were instrumental in establishing the foundation of what would become the Jack Daniel Distillery in Lynchburg, Tennessee. Despite the distillery's location in Moore County, the process retained its Lincoln County name, honoring its geographical origins. Green's contributions, long overlooked in historical accounts, have recently gained recognition as essential to the development of Tennessee whiskey.

By the late 1800s, the Lincoln County Process had become the defining characteristic of Tennessee whiskey production. Distilleries across the state adopted the method, recognizing that the charcoal mellowing process set their product apart in an increasingly competitive market. When Prohibition devastated the American whiskey industry in 1920, many distilleries closed permanently, but those that survived—most notably Jack Daniel's and George Dickel—continued the tradition when legal production resumed, ensuring that this unique Tennessee heritage would endure for future generations.

How Sugar Maple Charcoal Filtration Works

The Lincoln County Process begins with the creation of sugar maple charcoal, a meticulous undertaking that is crucial to the final product's quality. Distilleries stack sugar maple wood and burn it in carefully controlled conditions until it reduces to charcoal. This charcoal is then broken into small chunks and packed into large vats or mellowing tanks, creating a filtration bed that can be anywhere from 10 to 14 feet deep, depending on the distillery's specifications.

Once the charcoal bed is prepared, the freshly distilled whiskey—known as "white dog" or new make spirit—is slowly dripped through the charcoal. This process is not rushed; the whiskey may take anywhere from three to ten days to complete its journey through the charcoal, depending on the depth of the bed and the distillery's desired mellowing effect. Gravity pulls the clear spirit downward through the porous charcoal, which acts as both a physical and chemical filter, interacting with the alcohol at a molecular level.

The sugar maple wood is specifically chosen for its unique properties. Unlike other hardwoods, sugar maple imparts a subtle sweetness without adding overwhelming flavor. The charcoal's porous structure creates an enormous surface area for the whiskey to contact, maximizing the filtration effect. As the spirit passes through, the charcoal removes sulfur compounds, fusel oils, and other congeners that contribute to harsh flavors. At the same time, it allows desirable flavor compounds to pass through, resulting in a cleaner, smoother spirit that is then ready for barrel aging.

The Science of Mellowing: What Happens During Filtration

The Lincoln County Process is more than just physical filtration—it's a complex chemical interaction between the whiskey and the activated charcoal. When the new make spirit encounters the charcoal, a process called adsorption occurs. Unlike absorption, where substances are taken into the interior of a material, adsorption involves molecules adhering to the surface of the charcoal. The porous nature of sugar maple charcoal provides an immense surface area, estimated at hundreds of square meters per gram, allowing for extensive contact with the whiskey.

During this contact, the charcoal selectively removes certain compounds while allowing others to pass through. Heavier, more volatile compounds such as sulfur-based molecules, fusel alcohols, and fatty acids are trapped by the charcoal, while lighter alcohol molecules and desirable flavor compounds continue their journey. This selective filtration is key to understanding why Tennessee whiskey tastes different from bourbon. The process removes the sharp, biting notes that can characterize young spirits, replacing them with a rounder, more approachable character even before barrel aging begins.

The mellowing process also introduces subtle flavor changes beyond simple removal of undesirable compounds. The interaction between the spirit and the charcoal can generate new flavor molecules through chemical reactions, adding notes of vanilla, caramel, and a distinctive smoothness. Some experts believe the sugar maple charcoal imparts a faint sweetness and a hint of smokiness, though this is far more delicate than the peat smoke found in Scotch whisky. When the filtered spirit enters new charred oak barrels for aging, it does so with a cleaner, more refined base, allowing the barrel aging process to add complexity without having to overcome harsh initial flavors.

Legal Requirements and Modern Tennessee Whiskey Production

In 2013, Tennessee officially codified the definition of Tennessee whiskey into state law, establishing clear legal requirements that protect the designation. According to Tennessee law, a spirit labeled as Tennessee whiskey must be produced in Tennessee, made from at least 51% corn, distilled to no more than 160 proof, aged in new charred oak barrels, and filtered through maple charcoal before aging. The law also specifies that the whiskey must enter the barrel at no more than 125 proof and be bottled at a minimum of 80 proof, mirroring federal bourbon requirements while adding the distinctive Lincoln County Process mandate.

This legislation was not without controversy. Some smaller craft distillers argued that the law was too restrictive and favored established producers, while supporters maintained that it protected Tennessee's whiskey heritage and prevented inferior products from trading on the state's reputation. The law includes a clause allowing distillers to petition for exemptions, recognizing that innovation and tradition can coexist. Ultimately, the legislation reinforced Tennessee whiskey's identity as a distinct category within American whiskey, ensuring that the Lincoln County Process remains central to the definition.

Today, Tennessee whiskey production continues to honor traditional methods while embracing modern technology and quality control. Major producers like Jack Daniel's and George Dickel maintain their commitment to the Lincoln County Process, using sugar maple charcoal mellowing as a defining step in their production. Meanwhile, a new generation of craft distilleries has emerged across Tennessee, many of whom proudly employ the traditional charcoal filtration method while experimenting with different grain bills, barrel finishes, and aging techniques. Whether produced in large-scale operations or small craft distilleries, Tennessee whiskey remains distinguished by the patient, meticulous process that transforms good bourbon into something uniquely Tennessee—a smooth, mellow spirit that reflects the state's rich distilling heritage and its ongoing commitment to craftsmanship.

Topics: inventory, bourbon, hotel supplies, whiskey, hospitality industry show, liquor, Single malt whisky, liquor inventory app, Tennessee Whisky

Controlling Food Inventory to Generate Maximum Profits

Posted by Nick Kaoukis on Fri, Apr, 29, 2011 @ 10:04 AM
By Douglas R. Brown
Atlantic Publishing

Part 5: Purchasing and Ordering--Procedures and Practices

Purchasing and Orderingfood purchasing

What exactly is the difference? Purchasing is setting the policy on which suppliers, brands, grades and varieties of products will be ordered. These are your standardized purchase specifications; the specifics of how items are delivered, paid for and returned. These specifications are negotiated between management and distributors. Basically, purchasing is what you order and from whom. Ordering, then, is simply the act of contacting the suppliers and notifying them of the quantity you require. This is a simpler, lower-level task. Here are the basics:

  • Develop a purchasing program. Once menus have been created that meet your customers' satisfaction and your profit needs, develop a purchasing program that ensures your profit margins.
  • An efficient purchasing program incorporates: Standard purchase specifications based on standard­ized recipes, and standardized yields and portion control that allow for accurate costs based on portions actually served.
  • Keep in mind: Purchasing more than you need usually results in poor portioning, excess spoilage, waste and theft. Not buying enough can mean paying retail prices, or using a more expensive substitute.
  • Purchasing procedures. These procedures should include creating written purchasing specifications for every product and selecting good, reliable purveyors. Your purchasing procedures should do three things:
  1. Allow you to purchase the required items at prices that meet your food cost goals.
  2. Maintain control over your existing inventory.
  3. Establish a set of procedures to be sure that you receive quality product at the best price.
  • Purchasing responsibility. Either take on the purchasing yourself or assign a specific employee to do it. Make sure that this person keeps current with ever-changing food prices.
  • Price checks for different vendors. Sometimes you may find that one vendor is less expensive than another for a while, and then this may shift. Keep current with competing vendors' prices.

Purchasing Specifications

By creating purchasing specifications, you can control which items you purchase and you can maintain product consistency. This information is extremely important if you have more than one person that does ordering in your operation. You need to record the following basic information:

  • Purchasing specifications. They state the exact requirements for the amount and quality of items purchased. These specifications should include:
  1.  
    1. Product name
    2. Quantity to be purchased (designated with correct unit such as pounds, can size, etc.)
    3. Indication of grade, if applicable
    4. Unit by which prices are quoted
    5. What the product will be used to produce
  • Meats. Meats should be inspected by the USDA or
    other appropriate agency. The parts or packaging
    should carry a federal or state inspection stamp.
  • Eggs. Eggs should have a USDA grade; frozen and
    dried eggs should be pasteurized.
  • Shellfish. Shellfish should be purchased from
    suppliers that appear on public health service Food
    and Drug Administration lists of Certified Shellfish
    Shippers or on lists of state-approved sources. The
    control tags must be available if live shellfish are
    used.
  • Introduce a record sheet. Make it readily available for all your employees. They need to be sure that they're ordering the correct items in the correct amounts. You're also more likely to attain your desired food cost by keeping these records and maintaining purchasing controls. Keeping your food cost down will help you to maximize profits from your menu prices. The following form illustrates an example of a purchasing specification form:

Purchasing Specification Form

 

 

This article is an excerpt from the Food Service Professional Guide to Controlling Restaurant & Food Service Food Costs, authored by Douglas R. Brown, published by Atlantic Publishing Company. This excerpt has been reprinted with permission of the publisher. To purchase this book go to:

Atlantic Publishing Company 
Amazon.com

Topics: inventory, Restaurant Inventory, food inventory, Control, Hospitality, inventory schedule, inventory counting, controling costs, purchasing, inventory control

Controlling Food Inventory to Generate Maximum Profits

Posted by Nick Kaoukis on Wed, Apr, 20, 2011 @ 14:04 PM
By Douglas R. Brown
Atlantic Publishing

Part 3: Controlling Inventory LevelsFood Inventory

The first step in computing what item to order and how much you need is to determine the inventory level, or the amount needed on hand at all times. This is a simple procedure, but it requires order sheets. To determine the amount you need to order, you must first know the amount you have in inventory. Walk through the storage areas and mark in the "On Hand" column the amounts that are there. To determine the "Build to Amount," you will need to know when regularly scheduled deliveries arrive for that item and the amount used in the period between deliveries. Add on about 15 percent to the average amount used; this will cover unexpected usage, a late delivery or a backorder from the vendor. The amount you need to order is the difference between the "Build to Amount" and the amount "On Hand." Experience and food demand will reveal the amount an average order should contain. By purchasing too little, the restaurant may run out of supplies before the next delivery. Ordering too much will result in tying up money and putting a drain on the restaurant's cash flow. Buying up items in large amounts can save money, but you must consider the cash-flow costs.

  • A buying schedule should be set up and adhered to. This would consist of a calendar showing:

               -Which day's orders need to be placed.

               -When deliveries will be arriving.

               -What items will be arriving from which company.

               -Phone numbers of sales representatives to contact for each company.

               -The price the sales representative quoted.

  • Post the buying schedule on the office wall. When a delivery doesn't arrive as scheduled, the buyer should place a phone call to the salesperson or company immediately. Don't wait until the end of the day when offices are closed.
  • A Want Sheet may be placed on a clipboard in the kitchen. This sheet is made available for employees to write in any items they may need to do their jobs more efficiently. This is a very effective form of com­ munication; employees should be encouraged to use it. The buyer should consult this sheet every day. A request might be as simple as a commercial-grade carrot peeler. If, for example, the last one broke and the preparation staff has been using the back of a knife instead, the small investment could save you from an increase in labor and food costs. 

 

 

This article is an excerpt from the Food Service Professional Guide to Controlling Restaurant & Food Service Food Costs, authored by Douglas R. Brown, published by Atlantic Publishing Company. This excerpt has been reprinted with permission of the publisher. To purchase this book go to:

Atlantic Publishing Company 
Amazon.com

Topics: inventory, Food Costs, food inventory

Better Inventory Management Equals a Better Bottom Line

Posted by Nick Kaoukis on Thu, Feb, 24, 2011 @ 14:02 PM
By Elizabeth Godsmark
Atlantic Publishing

Part 2 of 6: Inventory Tracking--Getting Maximum Value Out of Your Stock

Track Inventory - Track CostsLiquor Inventory Tracking

In order to control inventory, you need to know exactly what stock you have/had and where it is or when you sold it (known in the trade as "cradle-to-grave" accounting). To operate a cost-effective tracking procedure, it is crucial that you document all liquor, wines and beverages as they progress through the inventory cycle. Choose whatever tracking method works best for your establishment, but don't think you can do without some form of system. You can't. On a positive note, however, developing such a system is one of the best ways of keeping a tight rein on expenditure. Follow this six-step guideline and you shouldn't go wrong! There are several cheap, off-the-shelf forms that you can use to help you with your record keeping.

  • Step 1: Purchase order. The purchase order is the first form in the cycle. It provides a detailed record of every item purchased.
  • Step 2: Perpetual inventory. This second form tracks the movement of liquor, wines and beverages from the storeroom to various locations within the establishment. It also tracks each product's turnover rate. The perpetual inventory is also used for accounting purposes.
  • Step 3: Requisition form. This records the actual transfer of inventory from the storeroom to a specific location within the operation. This form is also used to record breakage.
  • Step 4: Bar par form. This records the quantity of each brand of liquor, wine or beverage currently stocked behind the bar.
  • Step 5: Depletion allowance form. This form is used to track the amount of spillage and wastage and to record any complimentary drinks.
  • Step 6: Physical inventory form. Used primarily when completing end-of-period accounts, it records the result of physical stock audits.

 

Monthly and Annual Inventory Control

Daily inventory control is the first, essential step towards keeping costs in check. In fact, no business can function without daily records. But, look ahead. To maximize control of overall costs, establish sound monthly and annual inventory procedures. Drain every dime out of your liquor, wine and beverage inventory -long-term!

  • Monthly inventory. Month-end figures are crucial for determining the financial success of your operation. Devise a simple monthly inventory sheet and use it, without fall.
  • Physical count. Carry out a monthly physical bottle count. Check totals against the perpetual inventory figures.
  • The "Cyclops." This handheld scanner reads the Universal Pricing Code (UPC). It can really speed up the monthly stock check!
  • Weighing scale. Use a precision liquor-weighing scale. These devices are extremely fast and easy to use. They can calculate to within 1/40 of a fluid ounce.
  • Annual inventory. Use annual inventory figures to review overall costs. For example, now is the time to consider price increases or to discontinue lines that are no longer cost-effective.
  • Resolve queries. Merely recording monthly and annual inventory figures is not enough. Resolve any discrepancies immediately. It all adds up!

 

Topics: inventory, inventory counting, inventory control