Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-26

statement in either of the said particulars
shall forfeit and pay the sum of one hun,
dred dollars TO be recovered With costs o.
, suit.
f SEC. A. And be it further enacted, That
in addition 10 the duties payable for IL
ceuses herein provided, there shall be paid
on all spirits that may be distilled and
sold, or removed for consumption or sale
of first proof on aud after the FIRST day OF
August, eighteen hundred and sixty-two.
the duty of twenty cents on each and
every gallon, which shall be paid by the
owner, agent, or superintendent of the
still or other vessel in which the said
spirItuous liquors shall have been dis
titled; which duty shGil be paid at the
time of rendering the accounts of spiritu-
ous liquors so chargeable with duty, re-
quired TO be rendered by this act Pro Iiiei,
That the dIty on spirituous liquors and
all other spirituous beverages enumerated
in this act shall be collected at no lower
rate than the basis of first proof, and shall be
increased in proportion for any greater
strength than the strength of proof.
Sec. AZ. lind be it further enacted, That
the term first proof used in this act and in
section six of the act of March second,
eighteen hundred and sixty-one, entitled
can act to provide for the payment of out
standing Treasury notes, to authorize
loan, to regulate and fix the duties on i'm.
! ports, and for other purposes" shall be
construed and is hereby declared 10 mean
that proof Ofa liquor which corresponds to
fifty degrees of Tralles' centesimal hydrom-
eter, adopted by regulation of the Treasury
Department, of August twelfth, eighteen
hundred and fifty, at the temperature of
| sixty degrees of Fahrenheits Thermometer;
and that in reducing the temperatures to
the standard of sixty, and ia levying duties
on liquors above aud below proof, the Ia
BILE of commercial values, contained IN the
manuel for inspectors of spirits, prepared
by Professor McCullob, under the superin-
tendence of Professor Bache, and adopted
by the Treasury Department, shall be used
aud taken as giving the proportions of
absolute alchohol in the liquids gauged and
proved according to which duties shall be
levied.
SEo 49, Aud be it further enacted, That
there shall be designated by the collector
10 every assessment district where the same
shall be necessary one or more inspectors,
who shall take an oath faithfully to per-
| form their duties in such form as tue Com
missioner of Internal Revenue shall pre-
scribe, and who shall be entitled to receive
such fees as may be fixed and prescribed by
said commissioner. And all spirits dis
titled as aforesaid by any person licensed
as aforesaid shall, before the same is used,
or removed for consumption or sale, be in
spected, gauged, and proved by some per
son so As aforesaid designated for the per-
fornance of such duties, and who shall
mark upon each cask or other package
containing such spirits, in n manner to be
| prescribed by said commissioner, the guam
tity and proof of the contents of such cask
or package, With the date of inspection and
the name of the inspector Aud any per-
son who shall fraudulently attempt to evade
the paynent OF duties upon any spirits dis
titled as aforesaid, by changing in any
manner the mark upon any such Cask or
package, shall forfeit the sum of FIVE hum
dred dollars for each cask or package so
altered or changed, to be recovered as
hereinbefore provided. And the fees of
such inspector shall in all cases be paid by
the owner of the spirits SO inspected,
gauged and proved. Aud auy such inspec.
tor who shall knowingly put upon any such
cask or package any false or fraudulent
mark shall be liable to the same penalty
I hereinbefore provided for each cask or
/ package so fraudulently marked And any
| person who shall use any cask or package
so marked, for the purpose of selling spirits
of n quality different from that so inspected.
shall be subject to a like penalty for each
cask or package so used.
Sec. A. Ind be it further eaucted, That
I the owner or owners of any distillery may
erect, at his or their own expense, y ware
house of iron, stone or brick, with metal or
other fire-proof roof, to be contiguous to
such distillery; and such warehouse, when
/ approved by the collector, is hereby de-
| clared n bonded warehouse of the United
States, and shall he used only for storing
distilled spirits, and to be under the custo-
dy of the collector or his deputy. And the
duty on the spirits stored in such ware
house shall be paid when and as it is sold
or removed from such warehouse for sale
Sec. 45. And be IL further endccd, That
every person, who, on the first day of Au-
gust, eighteen hundred aud sixty-two, shall
be the owner of any still, boiler, or other
vessel, used or intended to be used for the
purpose of distlling spirituous liquors, as
hereinbefore provided, or who shall have
such still, boiler or other vessel under his
lsuperintendence, either as agent for the
owner or on his own account, and every
person who, after said day, shall use or in
tend to use any still, boiler or other vessel,
as aforesaid, either as owner or agent, or
otherwise, shall from day to day make true
Faud exact entry, or cause to be entered in
a book to be kept by him for that purpose,
the number of gallons ofsbirituous liquors
distilled by him, aud also the number of
gallons sold, or removed for consumption
or sale, and the proof thereof, which book
shall always be open in the day time, Sun
days excepted, for the inspection of the
collector, who may take any minues, mem
orandums, or transcripts thereof and shall
render to said collector on the first, tenth,
and twentieth days of each and every
month in each year, or within five days
thereafter, a general account in writing,
taken from his books, of the number of gal
Ions of spirituous liquors distilled and sold,
or removed for consumption or sale, and
the proof thereof for the period or fractisn-
al part of month preceding said day, or
such portion thereof as may have elapsed
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