Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31


quired, the person or persons chargeablc there
with shall pay, in addition, ten per centum on
the amount thereof; and until such duties,
with such addition, shall be paid, they shall
he and remain a lien upod the distillcry where
such liquors have been distilled, or the brew
cry where such liquors have been brewed, and
upon the stills, boilers, vats and all other i'm
plements thereto belonging, until the same
shall have been paid and in case of refusal
or neglect to pay said duties, with the addition
within ten days after the same shall have be-
come payable, the amount thereof may be re-
covered 10y distraint and sale of the goods,
chattels and effects of the delinquent and in
case of such distraint, il shall be the duty of
the officer charged with the collection to make,
or cause to be made, an account of the goods,
chattels, or effects which may be distrained, a
copy of which, signed by the officer making
such distraint, shall be left with the owner or
poSsessor of such goods, chattels OF effects, at
his, her or their dwelling. with a note of the
sum demanded and the time and place of
sale and said officer shall forthwith cause
notification to be published in some newspa-
per, IL any there be, within the county, and
publicly posted up at the postotiice nearest to
the residence of the person whose property
shall be distrained OF at the court house Of
the same county, if not more than ten miles
distant, which notice shall specify the articles
distrained, and the time and place proposed
Tor the sale thereof, which time shall not he
less than ten days from the date of such notih-
cation, and the place proposed for sale not
more than five miles distant from the place
of making such distraint: Provided, That in
every case of distraint for the pavmcnt of the
duties aforesaid the goods, chattels, or effects
SO dlstraned may and shall be restored to the
owner or possessor if, prior to the sale thereof
NAF.Rsg L.. -
the proper officer charged with the collection
of the full amount demanded, together with
such fec-for levying and advertising, and such
sum for the necessary and reasonable expcns-
cs of removing and keeping the goods, chat
tells and effects SO dstrained as may lie allow
ed in like eases by the laws or practice of the
State or Territory wherein the distraint shall
have been made ;sbut in case of nou-r. lyment
or neglect to tender as Aforesaid the said Off
Ger shall proceed TO s",.,. the said goods. chat
tells and effects at public auction, after due no
uce OF the time and place of sale, and may
and shall retain from the proceeds of such sale
the amount dcmandable for the use of the
United States, with the said necessary and
reasonable expenses of said distraint and sale,
as aforesaid and u commission of five per cen
tum thereon for his own use rendering the
overplus il any there be, to the person whose
trained ... "
Sec. SO. yAnd he it further enacted That
every person licensed as aforesaid to distil
spirituous liquors, or licensed rs a brewer,
shall once in each month, upon the request OF
the assessor or assistant assessor for the dis.
trict i'm which his business as a distiller OF
brewer may be carried ON respectively, furnish
the said assessor or assistant assessor with an
abstract of the entries upon his books, herein
provided to be made, showing the amount o
! spirituous liquor distilled and sold, or rclnov
Ell for consumption or sale, or of beer, lage
beer, ale, porter, or other fcrmentcd liquor
made and sold, or removed for consumption
FOR SALE during the preceding month, respect
lively the truth and correctness of which alb
stract shall be verified by the oath Of the par.
~ so SO furnishing the same. And the said
assessor or assistant assessor shall have the
right to examine the books of such person for
the purpose of asccrtaining the correctness of
such abstract. And FOR any neglect to furnish
such abstract when requested, or refusal to
furnish an examination of the books as afore.
said, the person so neglecting shall forfeit the
sum of five hundred dollars.
lrtilsrs. 81.
Sec 81. And bc il further enacted. Thai
from and after the first day of August 1862
no person, association of persons, or corpora
ton, shall bc engaged in, prosecute or carr,
ON either of the trades or occupations men
toned in section SiXty-four of this act, unit
he or they shall have obtained license there
for in the manner hereinafter provided
| See. 5S And be it further enacted, Tba
every person, association of persons PARTNER
! ship or corporation, desiring to obtain "a Ii
censc to engage in any of the trades or occu
pations named i'm the sxty.fourth section OF
this act shall register with the assistant asses.
sor OF the assessment district in which he
shall design to carry on such trade or occupa-
tion-~first, his or their name or STYLE; and in
case Of an association or partnership, the
names of the several persons constituting such
association or partnership and their places OF
residence; second, the trade or occupation for
which Il license is desired; third, the place
where such trade or occupation is to be carried
on; fourth, if "A rectifer, the number of bar
rels lie designs to rectity if a pcddler, wlIcth-
er he designs to travel on foot. or with one,
two, or more horses if an inn keeper, the
yearly rental of the house and property to be
occupied for said purpose; OF ii not rented,
the assistant assessor shall value the same.
All of which facts shall he returned duly Ger.
titled by such assistant assessor, both to the
assessor and collector OF the district and there
upon. upon payment to the collector, or dcpu-
ty collector, of the district the amount rs here
matter provided, such collector or deputy col
lector shall IN Ike out and deliver license for
such trade or occupation, which license shall
continue in force for one year, at the place or
premises described therein.
Sec, 50. And be ii further enacted, That il
any person or persons shall exercise or carry
on any trade OF business hereinafter mention
ed for the exercising or carrying on OF which
trade or business license is required by this
act, without taking out such license as is in
that behalf required, he. she or they shall, for
every such offence, respectively, forfeit a pen
atty equal to three times the amount of the
duty or sum of money imposed for such Ii
cense, one moiety thereof to the Use of the
United States, the other moicty to the nse OF
the person who, il q collector, shall first dis
cover, and, if other than u collector. shall first
give information of the fact whereby said for
fixture was incurred.
Sec. GO. And be it further enacted, That in
every license to be taken out under or by au-
thority of this act shall be contains! and set
forth the purpose, trade, or business, for which
such license is granted, and the true name
and place Of abode Of the person or persons
taking out the same if for rectifier the
quantity of spirits authorized To be rectlied !;
il 10y peddler, whether authorized to travel
on foot, or with one, or two, or more horses,
the time for which such license is to run, and
the true Gate or time OF granting such license,
and except in the case of auctionecrs and ped
dlersl the place at which the trade or business
for which such license is granted shall be car
ried on Provided, That IL license granted I'M
der this act shall not authorize the person or
persons, association or corporation mentioned
therein to exercise or carry on the trade or
business specified in such license in any o.hcr
place than that mentioned therein, but moth
ing herein contained shall prohibit the stor-
age OF goods, wares, or merchandise in other
places than the place of business. ts
Sec. 6l And be it further enacted, That
in every case where more than one of the pur-
suits, employments or occupations, hereinaf-
ter described, shall be pursued or carried ON
IN The same place 10y the same person at the
same time, except as therein mentioned, IL
cense must he taken out for each according to
The rates severally prescribed.
Sec. 81 And he it further enacted. That
no auctloneer shall be authorized by virtue of
his iicencse as such auctioneer TO sell any
goods or commodities, as aforesaid otherwise
imam ny auction, without having taken out
sueh license as aforesaid for that purpose he
or she shall be subject and liable to the penal
" IN that behalf imposed upon persons deal
ing IN or retailing, trading or selling, any
such goods or other property at private sale;