Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1816-08-07
ANACI

1
AN9ACT
Eoabolish the existing duties on spir;ts dis
titled within the United States. aad 10
lay other duties, In lieu OF those at p,e-
sent imposed, on licenses &. distiilers of
| sprtuous liquors.
lie 1t enacted by tie Senate and house Of
representatives. ofthe United States Of H.
'nerica az congress assembled. that from
and alter the thirtieth day of June next.
the act emitted 8 IN act, to provide addi-
tional revenues Tor deiraying the expences
Oh government, aud maintaining the public
credit, by laying duties OF spirits distilled
within the United States and territories
thereof, and by amending the act. LAYING
duties on licenses to distiilers of spiritu-
Gus liquors, passed the twen;y-first day of
December, one thousand eight hundred and
fourteen. shall cease and determine. ex-
cepting insomuch as tie same is applicable
to the duty payable for licenses for stills
or boilers granted previously to the first
day OF July next Provided, That the
provisions OF the aforesaid act shall re-
main III iuli force and virtue so far as they
may relate TO the rendering of the accounts
OF spirits distilled previous to the first day
OF July next, AMI to the collection and re-
covery OF all duties laid by the said act,
that may have accrued previous thereto,
and wlrch shall then remain outstanding,
and TO the recovery, distribution, and re-
mission oil lines, penalties, and iorfeitures.
which may be incurred in relation to the
said duties.
Sec. g. find be IL further enacted, That
every person who. after the 30th day OF
June next, shall be the owner of any still
or stills, or other Implements IN lieu Of
stills, used for the purpose of distiIing
sprltuous liquors, or who shall have such
still or stills, or Implements as aforesaid.
under his superintendence, either as agent
Tor the owner, or on his own account, and
| for which licence extending beyond said
day shall not have been previously obtain
ed, and every person who. having such IL
cense, shall after its expiration, use OF in.
tead TO use any still or stills, or implq.
ments as aiOre said, either as owner aren't
or otherwise, shall, before he shall so be-
gin TO use such still or stills, or other i'm
piements in lieu thereof, for the purpose
/ of distillng spirituws liquors, apply fur.
and o5tain from the collector appoinfed bv
virtue of the act entitled " Au act. for fbe
and internal duties" for the collection dis
rict IN which such person resides for to
he deputy OF such collector duly authors.
| ed,) license for using the said stills. or
other implements as aforesaid which H.
censes respectively shall be granted at the
option OF the proprietor or possessor OF
such still or stills, for any or either of the
! terms mentioned in this act, upon the paw
ment IN money by such proprietor or pos
SCISSOR, OF the duties payable on the said H.
cense or licences, according to the provisi-
ous Of this act, If the said duties upon such
still or stills, or other implements. when
added together, if there be mu~e than one
still or other implement for distilIinr spi-
rlts shall not exceed twenty dollars: and
| if they shall exceed twenty dollars. on
such proprietor or possessor executing and
delivering to the collector, GT % his dcpu.
| ty as aforesaid, a bond with two or more
suFeties. to the satisfaction cf such coilec-
tor or deputy, conditioned for the payment
OF said duties at the end of twelve months
after the expiration of the term for which
! such license or licences, respectively, shall
have been granted. And the said bond
shall be taken in the name of the United
| 'NeW hhtfICds anu I'D SUCH form, as
shall be prescribed by the Trezs ury De.
partment And any person shall, after
the said thirtieth day Of March next, use
or cause to be used any still or stills, or o.
Their implements as aforesaid, in distillinr
| spirituous liquors, or shall be the owner
OF, or have under his superintcndence, ci.
ther as agent or otherwise, anv still or
stills, or other implements as aforesaid.
which shall after the said Jay, have been
used as aforesaid, without having a license
therefor as aforesaid, continuing in force
Tor the whole, time, during which the said
still or stills or implements as aforesaid
| shall have been thus used, or who shall
keep, during any period for which license
has been granted to such person. any still
or boiler, or other implement liable to do
duty in their fixtures in a situation for use.
without having first obtained license for
the same, agreeably to the provisions of
this act, every such person shall forfeit and
pay the sum Of one hundred dollars, toqe.
tier with double the amount OF dutieg
which would have been payable for TIE
term, during which such still or stills. or
implements as aforesaid, shall be tins us.