New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08
lin the treasury NOT otherwise appropriated. upou IL
presentation Of such certificate 70 the proper ofoer


lin the treasury NOT otherwise appropriated, upou IL
presentation Of such certificate TO the proper ocer
thereof. tN-0
THE CASE OF STATES m REBELLION. q
SEC. 80. and be it further enacted, That should
any of the people OF any OF the States or Territories
of the United States, or the District Of Columbia ba
in actual rebellion against the suthoty of the Cow
eminent of the United Sates at the time this act eoea
into operation 10 that the laws of the United Gste0
cannot be executed therein it shal be the duty Of
the President, and be is hereby authorized TO pro.
coed to execute the provions Of this act within tho
limits Of such State or Territory, District Of Co.
lumbia so the authority Of the United States
therein shall be re-establisbed and to collect the
sums which would have been due from the persous
residing holding property, goods, wares, or mere
cbandise object article therein liable to any duty,
license. tax, with interest at the rate Of six per
centum thereon from the time such duty, license OF
tax ought to have been paid until paid in the manner
and under the regulations prescribed in this act 20
far applicable and where not applicable the a.
sessment and levy shall be made and tho time and
manner Of collection regulated by the Instructions
and directions Of the Commissioner Of Internal Rev.
Ienue, pnder the direction Of the Secretary Of the
Treasury. ..
THESE OFFICERS TO COLLECT ALL TAXES.
SIC. 40. And be 1t further enacted, That the ole
GERS who NAV be appointed under this act shall b,
aud hereby are authorized to perform all the duties
relating to or regarding the assessment and collec:
ton Of the direct tax imposed by an act entitled
An act to provide increased revenue from imports,
to nav interest on the public debt and for other pur
poses" approved August fifth, eighteen hundred ana
sixty.one or any direct tax which may Do neresi'ek
enacted. "a
SPIRITS, ALE, BEER, AND PORTER:
! SEC Al. This aud following sections prov,a:e tnss
from lat MAY, 1862, owners or workers Of stile OF
any implements used as such, shall cpPY 10 w1sine
70 the collector for license, which ensi Se Ioye
until Jan. /, 1863 tho license fee is $lOo for six
months. $50. Collectors must grant hccpses 70 any
citizen Of the United States VINO na.es quo -
Mill Mill: faIse statement punished by nne Of $lOo.
and costs, if sued for.
DUTIES ON DISTILLED SPIRITS.
First proof spirits ID cents per gallon. To b
maid bv the disiller. This 10 lowest rate Of proof;
duties increase in proportion Of strength. tirse
proof is that proof of liquor which corresponds 70
| fftv degrees Of Traless ccntesimsl bydrometer,
adopted by regulation Of the Treasury Department,
OF Aug H. $780, At the temperature OF sixty degrees
of Fahrenheit's Thermometer; and that IN reducing
the temperatures to the standard OF sixty, ana IN
levyng duties Oh liquors above ana below proof ING
table of commercial values, contained in the manual
for inspectors OF sprits prepared by PROFESSOR NC
Cullob. under the superintendence OF Professor
Bache, and adopted by the Treasury Department,
shall DO used and taken as giving the proportions OK
absolute alcohol in liquors on which dulee are sVied.
Dstiers must keep exact account OF their produets
which account must be open 10 the collector; they
must give the collector monthly statements OF busi.
ness, verified by OATH and shall pay the required
duties at the time Of rendering accounts. Persons
keeping distillers's accounts must swear to their
hooks. and drtillers must swear that they have
taken all reasonable to have accounts correct.
DUTIES ON FERMEYTED LIQUORS.
| Ale, Beer Lager Beer, Porter-}l per Dbl, bar.
rel to be 81 gallons halves, quarters, elyhths ana
sixeepths, pay duties in proportion. All iermsDted
liquors are embraced In this section 18TH Brewers
and ~ Arfl n
must keep accounts, make returns anu Psy uuis. ~
the same manner as dstillers Where duties are nos
paid liquors of any kind may be seized and forfeited
notice being fret given 10 bona hide purchaser tnas
the duties have not been paid. Neglect or refusal %
make true returns forfeits d'tillery, all tns
contents and fines the delinquent $50O beslde; SELL
ure to be made within three months, and prosecutions
10 commence in 20 days after seizure. Ii duties aro
paid at time Of rendering accounts, ten per cent
be added if duties remain UNI paid for 80 days, co
lecor must make personal demand; II not paid u
10 days after demand collector 10 ostrain and pro-
coed TO cell. II il not lawful however, TO make dis.
trant of the tools or implements OF trade or pro.
fession, any other articles exempted from distress
or execution by the laws of any State beasts Of ts
blow necessary for the cultivation Of improved andd
arms or necessary household furniture, and sppard
for a family.
LICENSES IN GENERAL.
Sections So to o5 regulate licenses for general bust
ness They are TO be granted by collectors or per
sous specially appoined by the Commissioner Il
Reyeuue-no charge to be made for the service
Persons doing business without license, forfeit tbrss
times the cost of license-half going to the Cnisl
States and half to informant. Licenses set fora
names, place of abode and Of business OF partlee
One license will not cover more than one place Il
business except 10 case of pedderr and suctioueera
In case of more than one kind OF business on ope
premises, each kind must have its separate license.
Auctioneers mus, have an additional Wholesale and -
tail license before they sell goods at private sale
In case Of DEATH license continues to heirs or execa
tors upon came premises without additional charge.
All licenses Herein provided TO begin on the l3
Of May next, continuing one year. Persons con-
nlencing business after tina; date must also %
licensed.
PRICE or BUSINESS LICENSES.
Bankers......".. 800. 100 Commercial Brokers... .
Auctioneers. zoTobsccOnists 10
Wholesale Liquor DcalU so Theser-.