The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1783-04-05 00:00:00, page 1

Jn Addition and Supplement to an AR, entituled " An ACt
“ for amending and continuing an AC't, entitled An
“ Aft for the Support or the Government of this Pro
" vince, making the Excise on Wine, Rum, Brandy
" and other Spirits, more equal, and preventing Frauds
.« in the cohering and paying the said Excise."
WHEREAS it hath been found by experience,
that the excise laws heretofore in force have not
been adequate to the salutary purposes intended by them:
For remedy whereof, and tor the better Support of civil
government,
Be it enaaed, and it is hereby evaded by the Representa
tives of the Freeman of the Commonwealth of Pennsylvania,
in General Afcmbly met, and by the authority of the fame,
That from and after the puffing of this a&, the rate,
duty and sum of Eight-pence per gallon fliall be railed,
levied, collected and paid cn all wines, rum, brandy and
Other spirits, bartered, or fold and consumed within this
state, and which have been, or during the continu
ance of this aCt fhvl be imported from beyond seas, or
made or distilled from the natural products of any coun
try beyond seas; and that the rate, duty and sum of
Four-pence per gallon (hall be raised, levied, collected and
paid on all rum, brandy and other spirits, distilled from
the natural produCt, of this ftate,or of any of the United
States, and which (hall be bartered, or fold and consum
ed within this state (wine, rum, brandy or other spirits,
entered for exportation out of this state, and exported
accordingly, only excepted) any thing in any law hereto
fore made to th£ contrary in anywise notwithstanding.
Provided always nevertbelefs, and be it further enacted
by the authority aforefaid, That every contractor, employ
ed and authorifed as such by the Superintendant of Fi
nance, to furniSh rations for the fcederal army of the
United States, or any part thereof, (hall, upon Settlement
of his account of rations with the (aid Financier, or other
proper officer, and having obtained a certificate under
his hand of having really and bona fide issued in rations,
within any certain limited time, any certain number of
gallons of wine, rum, brandy or other spirits, particu
larly fpecifying the different kinds thereof in said certifi
cate, have credit with the collector or deputy collector of
the city of Philadelphia, or of any county of this state, with
whom such liquor (hall have been entered, in the Settle
ment of his account with such collector, for so much as
the duty on the quantity of liquor so certified by the Su
perintendant of Finance to have been issued, within the
time for which the said contractor (hall have been charged
with excise in the books of the said collector, (hall amount
to ; and the said collector (hall enter such discount of ex
cise on the account of the said contia&or under his hand ;
and (hall further keep a true account thereof in his own
books.
And be it further enabled by the authority aforefaid, That
every person or persons, importing any liquors made ex
cifeable by this a&, (hall make full and true entries with
the collector of excise in the city or county where such
liquors fliall be imported, and unladed from any vessel,
waggon or other carriage, and before the fame (hall be
lfo:td in any warehouse, (hop, cellar or other place, of
all such liquors, with the calks containing the fame, with
their true contents, marks and numbers, under the pe
nalty of a sum equal to the excise by this ad made
chargeable on all such liquors; and every importer, mer
chant or wholesale dealer, in any of the liqu rs aforefaid,
(hall, upon every sale or alienation of any of the said li
quors, without delay, make a return and entry of all li
cipors so fold, the time when fold, the quantity, and calles
er vessels containing the fame, with their marks, contents
and numbers, together with the purchaser's name and
place of abode, under the penalty of all the duties or ex
cise chargeable by this ad on all liquors so neglected to be
entered. And the collector of excise, or his deputy, for
the city cr county where such negled (hall happen, or
(hall be fufpeded to have happened, (hall have power, by
virtue of this ad, to enter in the day time into any (tore
houfe, warehouse, (hop, cellar, or other place in which
lie may fufped that anv such excifeable liquors (hall be
lodged, and there feaich, examine and compare all such
tquors'there found with the entries made; and if on en
qfr, it fhdl appear to him that there are liquors there
port'd, and not entered as this ad direds, or if liquors
entered with the said collector as imported or bought
have been fold or removed without due entry thereof,
then, and in every such case, the said collector, or his
deputy for the said diftrid, (hall forthwith charge such
importer, merchant or wholesale dealer, with the whole
excise made chargeable by this ad on such liquors, and
the quantities there 'ound, and not entered as aforefaid,
and (hall proceed to recover such excise as a penalty from
fetch importer, merchant or wholesale dealer, in the fame
manner as excise is recoverable from retailers of Spiritu
ous liquors by this ad, or the ad to which this is an ad
dition'and supplement. And if any importer, merchant
or wholesale dealer (hall refufe to open such store, ware
hoUfe, (hop, cellar or other place, where such liquors, or
any of them, may be fufpeded to be, it fliall and may be
lawful for th# collector, or his deputy, to call to his as-
/^)^%©> IP (©) C^^ONl^)^ @0 ^)
STATE OF PENNSYLVANIA.
SATURDAY,
VOL. XII.)
G E NERAL ADVERTISER.
Published every TUESDAY, THURSDAY and SATURDAY.—Price Six-Pence.
fiftance the Sheriff of the county or any constable, and to
brtak open such (tore, warehouse, (hop, cellar or other
place; and if any such officer (hall negled or refufe to
assist such collector, or his deputy, when so required, he
shall forfeit and pay, for every such negled or refufal,
the sum of Ten Pounds.
And be it further enaaed by the authority aforefaid, That
from and after the firtt day of June next, every distiller
of Spirituous liquors, before he proceed to diftil any fur
ther quantity, shall, under the penalty of Ten Pounds, enter
with the collector of excise for the city or county respec
tively, or his deputy, wherein such distiller shall reside,
an account of all such (tills, with the number of gallons
which they do severally contain, and (hall be accountable
to such Collector, or his deputy, for all liquors by him re
tailed, drawn, fold, bartered or delivered to any person
or persons, for any valuable consideration whatsoever, in
any quantity less than twenty gallons at one time and to
one person, and (hall enter the fame and pay the excise
thereon, as retailers are by law obliged to do, any thing
contained in any law heretofore made to the contrary
notwithstanding. And if any such distiller shall fell, de
liver, dispose of or remove, or shall fuffer to be fold, deli
vered, disposed of or removed from the distillery, store
or cellar of the said distiller, any quantity of spirituous
liquors above twenty gallons at one time to one person,
without entering the fame, or causing it to be entered
with the collector of the county, or his deputy, and
without taking out a permit of such entry, therein fpe
cifying the nam“ of the person to whom such liquor hath
been so fold, delivered or disposed of, with the quantity
thereof, and the vessel or vessels containing the fame, with
their marks and numbers, and where the fame is to be
removed to, to be fold or consumed, every such distiller
shall forfeit and pay, for every such offence, a sum equal
to the value of the liquor so neglected or refufed to be en
tered agreeable to the true intent and meaning of this
aft, to be recovered in any court of record within this
state, by bill, plaint or information, wherein no effoin,
protection, wager of law, nor more than one imparlance,
shall be allowed. Of all which entries and permits, the
collector, or his deputy, with whom the fame shall be en
tered, shall keep true and fair accounts, and shall charge
the Several persons named in such permits, to whom such
liquors shall have been so fold or delivered by the distiller
thereof, with the excise chargeable thereon, as by this aCt
is made payable for such liquor ; and unless payment
thereof be made within three months from the date of
such permit, or a certificate from the collector of the city
or county where the fame hath been fold and delivered,
importing that the fame liquors have been fold and de
livered by wholesale to feme person or persons within the
county of which he is collector cr deputy collector, be
returned to the collector, or his deputy, of the county
where such liquors were distilled or removed from, the said
collector, or his deputy, shall proceed against such delin
quent, and recover all such sum or sums declared to be
due by this a&, in the fame manner, and under the fame
fines and forfeitures, as other duties are made payable and
recoverable by this ad, or the aCt to which this is an ad
dition and supplement.
AND WHEREAS some difficulties have arisen
about the meaning of the nineteenth fe&ion ot the aCt,
entitled " An Afi for the support of the government of
" this province, making the excise on wine, rum, brandy
" and other spirits, more equal, and preventing frauds in
" the colliding and paying the said excise," palled the
twenty-firft day of March, one thousand seven hundred
and seventy-two:
AND WHEREAS it is fit and proper that re
tailers of wine or spirituous liquors Ihould now pay a
larger sum annually, than hath been required by law
heretofore :
Be it therefore enaaed by the authority aforefaid, That
if the duties charged by this aCt on the liquors retailed by
any person in one year do not amount to the sum of Six
Pounds, such person (hall be charged with such further
sum, as will make the whole excise payable in one year
equal to Six Pounds.
Provided always, That nothing in the foregoing fe&ion
shall extend to the counties of Bedford, Northumberland,
Wtfmoreland and WAfhington.
Provided also, That nothing herein contained fliall be
construed to excuse or exonerate any person from pay
ing any greater sum than Six Pounds, if the real excise
on the liquors by him or her retailed within the year
Ihould afife to any greater sum.
And be it further enaNed by the authority aforefaid, That
from and after the twenty fifth day of April next, it (hall
and may be lawful for any constable or constables, super
visors of the highways, and any overseer or overseers of
the poor in the city or lefpeCtive counties, as often as they
fliall find any carter, waggoner, drayman, boatman or
other person conveying by i nd or water any of the wines
or spirituous liquors aforefaid, to ask and demand from
any (uch carter, waggoner, drayman, boatman or ether
person conveying the fame, a permit for the lawful remo
val of such wines or spirituous liquors, and upon neglect
or refufal of the party to produce and (hew such pe.mit.
O R, THE
T HE
ft °^ a ^ d d ^ live . r all such wines or spirituous liquors to
the collector or his deputy, or to the nearest magistrate.
A ‘ ee ?' a . nd such constable, supervisor or overseer
ihall forthwith inform the collector of the county or his
deputy of such demand and seizure, who shall immediately
;P'°£ e ed tlier ,n according to law, and if <n a final trial
it be adjudged a proper seizure, the said constable,
supervisor or overseer (hall be entitled to one equal moi
e'y ffi ' re ' whlch b Y tbe former a &s, in case of seizure,
would have been the property of the collector.
„ And be it further enaaed by the authority aforefaid, That
in all cases of appeal to the judgment ot the court of
quarter leflions, for any thing done in pursuance of this
act, or the to which this is an addition and supple
ment, their judgment therein shall be final, and no writ:
o certiorari shall issue for the removal thereof into the
lupreme court.
And be it further enaaed by the authority aforefaid, That
ables of tbe city and several counties of this State
shall, from and after the passing of this ads, make a true
return of the names and (irnames of all the several distil
lers, holding or occupying distilleries, within their respec
tive townships, wards or diltri&s, to the clerk of the
court of Quarter Sessions of their refpe&ive county once
in every three months, under the penalty of Ten Pounds.
And be it further enaaed by tbe authority aforefaid, That?
the several clerks of the court of quarter leffions fliall, and
they are hereby enjoined and required to file and keep
all such returns of the said constables, and to transmit cer
tified copies of them, at least once in every fix months,
',° the comptroller-general's office, under the penalty of
Fifty Pounds*, which returns, so rendered, (hall be consi
dered and taken as a check on the accounts exhibited by
the collectors refpe&ively, for fettkment in the said comp
troller's office.
And be it further enaaed by tbe authority aforefaid, That
hereafter it (hall be the duty of the several collectors of
excise, to lay their accounts refpedively before the comp
troller-general, once in every fix months, or oftener, if
thereunto required by the said comptroller-general, who
fliall adjust and fettle all such accounts, and fliall direct
and order all such collectors forthwith to pay the monies
in their hands into the treasury of this state. And if any
of the said collectors shall neglect or refufe so to do, the
comptroller , general (hall, and he is hereby authorifed,
forthwith to proceed against every such delinquent col
lector, as by law he is directed in the case of other delin
quents.
And be it further enaaed by tbe authority aforefaid, That
the comptroller general, as often as he (ball adjust and fet
tle the accounts of any ot the collectors of excise in any
of the counties of this State, he shall cause an abftraCt of
the said accounts refpeCtively to be published and distri
buted in the counties which they respectively refer to, in
which accounts So published shall be noted all entries of
wine and Spirituous liquors, the excise payable thereon,
by whom entered, the amount of Seizures, and the sums
outstanding.
And be it further enaaed by tbe authority aforefaid, That
if any person or persons whatsoever shall take a permit for
the removal of wines or other liquors, made excifeable by
this act, and Shall not convey the said wires or other li
quors to thec unty mentioned in the permit, or (h ill con
vey such wine or liquors to any other county within this
State, and Shall neglect or refufe to make entry of such
further removal with the collector of the county to which
the permit is directed, and to produce the permit afore
faid to the said collect r, or fliall take a permit in the
name of any other person than the real owner of such
wine or other liquors, or (hall enter them for exportation
out ot the state, either by land or water, and aft# re
moval of any of the laid wines or other liquors, (hail un
lade and put any of the said wines or other liquors into
any house, store, cellar or other place within this state,
without firft entering the fame with the collector of the
county, or his deputy, where the Same fliall be unladed
or Stored, every such offender (hall forfeit and pay the sum
of Fifteen Pounds for every hundred gallons so neele&ed to
be properly entered, conveyed and conducted, as this aCt
direCts, and so in proportion for any greater or lesser
quantity; and also (hall forfeit all such wines or other li
quors, which shall be in any of the above ways attempted
to be concealed from the payment of the duties required
by this act; the one moiety ot all such seizures, fine's and
forfeitures, so made and recovered, (hall be to the inform
er who (hall prosecute the offender to conviction, and the
other halt to the use of the state, to be i ecovered as other
fines and forfeitures are by this aCt, and the act to which
this is an addition and supplement, made recoverable.
And be it further enafled by the authority aforefaid, That
before the 25th day of April next, and before the present
collectors of excise, or their Successors in office, or any of
them, fliall enter upon the execution of the duties of their
respective offices, they fliall each and every of them enter
into bonds, with two Sufficient Sureties, to the treasurer
of the State for the time being, for the sums following,
viz.
[For the Remainder fee the fourth Page.]
APRILS, I^B3,
[NUMB. 1024.