The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

respective States, Ts rltores and collection dstrc
and that separate accounts shall be kept the anuu
Of each species of duty tax that shall accrue as
exhibit far as may be, The amount collected fro
"a ii source of reye NO. with the moneys paid 10 the
lectors and deputy coll sctors and to the other Office
eaployed In each OF the respective States Tcrritoi
and collection dstrots-sa abstract IN tabular form
which accounts IL shall be he duty OF the Secretary
the treasury, annually. in ihs mouth Of Decmber,
lay before Congress- s9r o..
Sec. 81 And b 4 fGrthe, asssGsd That there sAall
allowed TO the collectors appoined under this act
compensation for their services ard that Of their dep
ties in carrying this act into secs commission OF 70,
per ceDtuR upon the first nundfed thousand dollars
enc perceDtum upon all sums above Cpe hundred tls
sand dollars; such commissions 60 bsc50 oupon II
amounts BY shem respectively paid o1sr and accounte
for under the instructions OF the Treasury Department
Provided, Tnst In shall such
the Of ten thousand dollars per ANGINA. And ther
shall be further allowed 70 each collector his
and reasonable charges for stationery ana blank boo
used in the performances ~ his Official sztes which
after being duly examined and certified by the commits
sonsr Of Internal Revenue shall be paid Of tho Urea
sury: Provided, That the Secretary of the Treasury
authorized TO make such further allowance for depue
may reasonable cases Ia which from the terri
torfs extent OF the district may seem Just TO max
such allowance.
Sec S. and it further euacsS q, That when any duty
or tax shall have been paid by syy and distraint any
person or persons party feel there
by may apply to the assessor of the district for relief
and exhibit such evidence he, she they may havs
OF tkewrong done or supposed have been done and
after afu investigation tho assessor shall report s
case with such parts Of the evidence ~ he may juge
material, including also sueh may DO regarded rna
teral BY the party aggrisved to the Commissioner d
Interna Revenue, who may If IL shah BE- made to ap
pear to him that such duty wasevied coecte
in whole or in part wrongfuy unjusily certify the
amount wrongfully and uDjurtlylevied collected and
the same shall be refunded and paid to the person OF
persons party Aforesaid from any moneys in the
treasury Appropriated upon the presena
ton Of such certificate to the proper o1cer thereof.
distraint andse goods chattss for non-payment
OF for in this aot the bof sale OF such
the purchases thereof shall conclusive evidence Of
the right OF 10 mako such SALE and OF the cor
rectness OF his psecesdings 10 selling the same.
Sec. 81. And be further tnac,ea, That II for any
cause at time after this act into operation
laws Of the Unte6States cannot DO executed in State
or Territory OF tbs United States or thereof
shall be the duty OF the President and he hereby
thorzed to proceed 70 execute the provisions OF this
within the limits Of such State or Territory or part
thereof or Districsf Columbia 20 soon
OF the United States therein shall be
collect the which would have been due from the
merchandise, object article therein iiabeto any duty
honse with interest at the rate OF six
per annum thereon from the time such duty license
TAX ought 70 have been paid until paid in the and
u0sr the regulations prescribed in this far APP
plcahe and whore not applicable the assessment and
levy shall be made and the time and manner Of collection
regulated BY the instructions and dectionsof the Com
missioner Of Internal Revenue under the direction Of
the Secretary Of the Treasury.
Sec 49, And Be further e.;ac Ell That theofcers who
be appointed under this act, except within those
districts within any State or Territory whsch have
been may be otherwise specially provdsAfor BY law
shall be- and hereby authorized in all whore
tho payment of such tax has not been assumed by tho
the assessment and collection OF the direct tax imposed
by act entitled IAN TO provide increased
from imports TO pay interest on the public debt and for
hsrslfter enacted Provided That the sumof nineteen
laid upon the Territory OF Nebraska by said act shall
paid and satisfied by deductng said amount from the
Nebraska for the year ending THIRTEEN Of June eighteen
hundred and sixty three, and further claim shall be
made by said Territory for legislative expenses for said
wa Ad fIrtAA Mat Sfpfn af
shall have until the INST day or Decsmbsr next to
sumo the payment Of her portion oc,said tax.
SPIRITS, ALE, BERR AND PcRrEA.
Sec 80 And b. further enacted Thai. it shall DO the
duty OF the collectors within their respective dstr
70 grant licenses for Disabling, which licenses shall con-
tain the date thereof, the paid and tia time when
the sams expire and shall be granted to any pers
being resident Of the United States. who shall desire
the same, by application in writing to such collector,
upon payment OF the sum duty yahs by this act
upon each license requested Ana a. the time OF apply
ing for said license before the sas is issued the
in such sum as shall be required by the collector, and
with or mcss suretes. 70 10 approved by sad col
stills othcr implements tCbc used aforesaid, shall
be erected by him his agent superintendent he will
used report IN writing 10 tho said collector the capacity
thereof, ami Information from tirns to time Of any
change IN inc form csrsc'sy o~ns s,,h' agency
said sta other implements may undergo; and
that he WILL from day 70 day, enter or cause TO be
number Of gallons Of spirits that may be distilled by
said srf STILLS other lmplcsnts. and also Of the
eS.r uat mo hs s.h tub or
used ~ him. his agent superintendent, for the pur.
pose Of producing Spirits which said book shall b. open
ALI times during the day (SoDdays exccptod} 70, the
inspection of ths said collector who may make any
uoranduns transcripts thsrefrom and that he vii
render TO the SAID collector the nrst tenth and tuen
teth days Of each and every month or within 1--WE days
thereafter, during the continuance Of said license, Al
exact account in writing taken from his books Of tn
number OF gallons Of spirits distilled and sold removes
for consumption and sao by him, his agent snperin
tendent and the proof thereof for the period frac
tiona part OF a month then preceding the date
said report which said report shall be verified by afi
davit in the prescribed By the forty NTH section
Of this act and that he will not sell or permit to be sold
removed for consumption sale spirits dstiles
by him under and by virtue OF his SAID license until Tn
shall have been peced, gagged and proved sn
the quantity thereof duly entered upon his books a
aforesaid and that he will at the time oil rendering
account pay to the said collector the duties which b.
this a., imposed on the spirits 80 distilled ana IN
said bond may be renewetor from time 10 time
in regard to the amount and surstes thereof according
| TO the discretion Of the collector.
Sec 40. And b. further enstej, That the applicatic
In writing made by any person for license dis
aforesaid shall state the place OF distiing tho nlI
Der capacity Of the stl or stills boiler or boiler.
and the OF the person, firm, company, or corpe-:
ton using the same; and any person making falls
statement either Of the said particulars shall forte
aaa Fay the sum Of one hundred domrs, to be resoyefe
| with costs Of suit.
Sec A. Ana be IL farther esacted That. in addition
the dutiss payable for licenses herein provided Their
shall be paid, all spirits that may be distilled an
sold removed FOR consumption sale, OF hrs. proc
on aud after the nrst day Of July eighteen hundred
sxty-two the duty Of twenty cests each and ever
gallon which shall be paid by the owner agent saps
intendent OF the still other vessel 10 which the sa
spirituous liquors shall have been distilled; which du'
| shall he paid as the time Of rendering the accounts
spirituous lq lore chsrgeabe with duty requi ed
be rendered by this act Prov ided That the duty
rituoas liquors and all other spirtuous beverages
| meratod in this act shall be collected At lower
than the basis q Arst proof, and snail be Increased
proportion for any greater strength than the strength
proof.
1 Soc a. Aud Ls Il further siacfed That the ter
FIRST proof used In this act, and in ssctit
six Of tho act Of March second, eighteen hu
dred and snty-ons, entitled can act 20 prov,
for the payment or outstanding treasury notes,
authorize loan to regulate and FIX the duties IL
porls, and for other purposes shall be construed,
hereby declared 10 mean, that proof Of liquor vh
| corresponds 70 nifty degrees Of Tralles' csntes m
hydronetsr, adopted by regulation OF the Treasury
partuent Of August Twelfth eighteen hundred and nfs
at the temperature OF sixty degrees Of fahrenhets The
mometer and that in reducing the temperatures to q
standard Of sixty and in levy ing duties liquors abo
aud below proof tho table Of commercial values, CO
tanned in the manual for inspectors Of spirits popar
by Professor Mcc1oh under the supern,cndencs Of ~