The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06

] III pA'Ty v
feel rggriry lher by may apply - the Assessor
Cf the ricc for reli f. aud exhibit such ouce
he, she, or they may have of the wrong dcie, tr
- posed to have been done, and after i0ll inv
J tiSation the shall report the cs-s, with
such parts fthe evidence as he nav judge matt RI
al, including aso such may be reg Irde material
b. thu IartyI gsrieSed, to the Cor mi soner OF
= nttIna' Rev tue, WIN may, Fit hail he made
to app ar 10 him that such duty tax was lived
OF l.tcteds IN whole parS, wrcnguIiy or
uDjustly, riify hS amount wrongful and nm =
Justly levied or o lected aud thes me shl be e.
funded and paid to the p rscn or persons or par
as afol aid, frem any none iI the d easu-y n &c
otherwise appropriated, upon the Irys-n alton OF
such certiacate to the proper Cili;cr b ireof. !
T. Sec. &c. And be IL further ed, I'll II in all
OF distraint and sale OF goods chat tells for
non-payment OF taxes provided for in this act, ne
bill of sale of su h goods or chatIels ri by the
Lffic making su-h sale to the purchaser thereof
shall be Q inclusive ev dence of the rieh Of the r
fc to make sach sale and the correctness of his
precs edii G in selling same. -t. w.. ..,.-
l. Sec. 81. And be IL further enacted, That ifior
any cause, any time after this goes into ope
ration, the laws of the Unit St ties sannot be
ecuted in State Territory of the United Ststes,
any part thereof, OF within the DIS rct of CO.
lImbia, it shall be the duty of the President, and
he is hereby authorized, to pi oced 10 execute the
provisions Of this acE within The limits of such
State or TER tory or part there #, District OF
OF Columbia, 50 sooR as the Authority OF te United
States therein shall be established, and 10 coil CT
the which would have be n due from tho
tssns iesoing or hoeiug preperty,g go ds, varescr
o. Jucr. liable
duty, Lcenss, tsx, with In crest nj the rate OF
six per cenIIm per anLuln thei con from the time
such ty, licenre, or tax ought to have b7en pssd
INT paid in the manner aud under the regu ath ms
prescribed in this act, SO far a9plIs abe, and
where not app icsble the assessm, and levy sha
be made and the time and manner o. collcc i'm
regulated by the instructions and drecTio o. the
Commissioner of Inieri al nevehHe, uRuer the di-
rection of the Secretary cf ths Treasury. r.....
rec. 80. Aud be it further enacted, That the r
hc rs who may be Appointed under this act, exceIt
..sAH.s~ ls.N-s 4
ry which have been may be otherwise prov .sled
for by law, shall he, and hereby are, a lihorzsd,
iu all cases where the payment OF such tax has
been assumed by the State, 10 peifJrm all the du-
es reatirg TO or rogard,ng the Gss tsment aud
col ecion of the direct tax imposed by au ac. cnti-
tied fiAn act TO provide iDcrtased revenue from
imports, pay interes the publ: debt, and for
other purposes" approved August r, 1861, or any
direct tax which may bs hereafter enacted Pro-
yided, That the of S19,31 direct tax lard up-
the Territory Of Nebraska 10y sal ect, shall be
paid a nd Eatis6ed by deduc-ing said amount from
the appropriation for legislative expenses Of the
Territory of NJ sbraska for the year eudir 30 h Of
June, 1868 and no iurther cl Inn shall be made by
said Territory for legislative expsl SIS for said
year: Provided, further, That tho State of Tn
net see shall have until the LIST day Dec m er next
to assume the payment OF he portion of said lax
tee. 80. And belt further enacted, That it shall
be the DUTY OF the Collectors, within their re c.
tive dstrict-, to grant licenses for stilling which
licens shall contain the dats the reof 1he sum
paid, and tie time when the came will EXPIRE and
suhu " BtdHttU 70 re SIN, Delng a TfSQtnt oil
tn. Uniiei States, who shall desire the same, by
application. in writing, to sEch Collector, upon
payment of the sum or duty payable by this at
upon each license requested. Aud at the time Of
applying for said liceEse, and before the same is
is ued, tho pc apply ing shall give bond to
the United States in such as shall be REQUIRED
by the Collector, AMI ith one or surst es to
be approved by said Collector conditioned that in
case any additional still or stills. or other mple-
ments to be used as sf resad, shall be erected bv
him, his agent or superintendent, he will, b fore
using, or causing or permitting the same to b.
u ed, report in ting TO the said Collector the
capacity thers Of, and information from gtine TO
tine OF any change in the form, capacity, owner
ship, agency, or superintendent, which all or
either OF the said stills or other implements NAV
underg; and that he viii from d " 10 day, enter,
or cause TO be cred in book 10 be kept for that
purpose, the number of gallons of spin It's that NAV
be distilled by sa stiIl still s, or other imple
ments, and also of the quantities of grain or other
" getable pr ductioI other substances put into
the mash tub, or otherWise used by him, his agent,
or superintendent, for the purI of produ ing
spirits, which said book 81 all e open at all times
during the day Sundays exceptedlt to 4ha i.sseq,
ne viii render @ the said Collector, the I--.,
tenth, and twent eth days of each and every
melth, or within five days thereafter, during tn
Continuance of eaid license, au exact account in
writing, taken from his books, of tie number of
gallons of spirits distilled and sold, removed for
con umption or sale, by him, his agent, or supsr-
inten6ant, aud the proof thereof and also Of ths
quantities of grain or othei vegetable product 1Ls
other substances. put into the mash tub, 9TH
erwise used by him, his agent, superintendent.
for the purpose of producing spirits, for the period
or fractional part of a mvnih then 1t preceding
the date of said report, VIII ch said repert shall b.
verified ty sffid wit in the manner prescribed by
this act and that he will not sell or permit TO be
sJld, or removed for consumption sale, any spir
its distilled by him uncer and by virtue of his
said license, until the same shall have been in,
spec:ed, gauged, and proved, and the qushtity
thereof duly entered upon his books as afore d;
end that he will at the time IF rendering said
| count pay to the said collector the duties which
| bT thi5 ACT OOsed tn gDiritS disffied.
| and the eaid bond may be renewed or changed.
| from time to time, in reg ard to the amount aid
eties thereof according t. the discretion of the
| collector.
| Sec 40. And be it fu ther enacted, That the ap-
! plication in writing made by any person for Ii.
cense for dstiling, as ortsaid, shall state the
place of distilling the number and capacity of the
still stills, boiler or boilers and the name of the
| peIson, firm, company, or c~.pOration rising the
same; and any person maksng false statement in
either of the saiu particulars shall forfeit aud pay
the sum of one hundred dollars; to be recovered
with costs OF suit.
Sec ii. And be it further enacted, That, in ad-
dition to the duties payable for licenses rein pro-
vided, there shall be paid, all spirits that m y
be distilled and sold, removed for consumption
or sale of fist proof, and after the fret day Of
August, one thousand eight hundred and tixty-
two, the duty of twenty cents on each and every
gallon which 81 AL be paid by the owner, agert or
superintendent of the still or other i in which
the said sprituors liquors shall have been
which duty shall be paid at the time OF rend ring
the accounts of Hpirituous liquors so charEeaba
| with duty, requi. cd TO be rendered by this act:
Provided, that the duty on spirituous liquors and
all other sprituous b, verages enumerated in this
| act shall be collected at no lower rate than the
bl,is cf first proof, and shall be nc-case1 in pro.
portion for any greater strength than the strength
| of proof. eds -l -fI
Sec a. Ard be it fu-ihe enacted, That tho
term first proof used ir this act, aRd in section six
, of the act of March e. cond, one thousand eight
hundred end sixty-c1e ., entitled IAN act 20 pro-
vide for the paymsGt Outstanding treasur, notes
T to authorize ioG.s TO regulate and fix the duties
on imports. and Tor other purposes" shall be con
strued ard 10 hereby declared to mean tSSt proc
! OF q liquor which corresponds 10 fifty degtees o
Jralles' centesimal hydrometcr, adopted by regu
laiicn of the Treasury Department., of August
twelfth, one Thousand eight hundred ard fifty, al
the temperature of sixty degrees Of FahrsDhsiI't
h thermometer; and that in reducing the tempsra
lures the standard Of sixty, aud in Ievying duic
{ on liquors above and below proof, the table d
commercial values, contained In tho manual for TO-
spectors Of spirils, prepared by Professor McCul
! | loch under the superintendence of Professor
: Brche, and adopted by the Treasury Department
! shall be used and taken giving the proportions
! of absolute alcohol in the liquids gagged aut
proved cOIdlug TO which duties shall be l,v d.
# Sec. IS. Aad be il further enacted That the n
, shall be designated by the Cole tor 10 every ss
eessment dis rict where the samo y be neceessr,
Q one or more inspectors, who shall take oatl
n faithfully perform their duties in such form
, the Commissioner Of Internal Revenue shall pre-
scr be- and who shall lie entitled t. receive sucl
n fees as may be fixed and prescribed by said Com
Ia missioner And all spirits dis Tiled Aforesaid b.
d any person lic.nzed aforesaid shall, be fore tn
n same is used, removed for consumpt on or sale
le be inspected gAuged, and proved by soe pc rsoi
,e so as aforesaid designated for the performance
IL Il Ia rnnk n