Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-19

of the quantities ofgran other vegetable productions
or other substances put into the mash otherwise used
producing spirits, for the period fractional part
month then next preceding the date report which
said repor shall be verified by affidavit in the manner
prescribed by this act; and that he lnot sell per-
init to be sold, or removed for consumption sale any
spirits distilled by him under by virtue Of his said
license, until the shahave been inspected gagged
his books as aoresad and that he will time Of
rendering said account pay to the said collector the du
ties which by this act are imposed on the spirits so dis
tled and the SAID bond NAV be renewed or changed,
from time time in regard to the amount and suretes
thereof according the discretion of the collector.
sect 40. And be it further enacted that the application
In writing made by any person for license for dilling,
as aforesaid shall state the place OF distng the num-
Der and capacity of the still STILLS boiler boilers,
ton using the same; and any person making false
statement in either of the said particulars shall forfeit
and the sum of one hundred dollars to be recovered
Sect 4 And be it further enacted that in addition TO
the duties payable licenses herein prOvt ed, there
shall be paid all spirits that may be distilled and sold,
removed for consumption or sale of first proof on
and after the first dav Of August eighteen hundred and
sfxtywo the duty OF twenty cents each and every
perlntendent of the still other vessel in which the
said sgr9ous liquors shall have been distilled; which
duty shall be paid at the time of rendering the accounts
of spirtuous liquo so chargcabe with duty, required
sprnOus iIuors and all other sprtuous beverages
meraed 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
Sect a., And 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 sixtone entitled
An act to provide for tho of outstanding treas
ury les, to authorize loan, to regulate and fix the
construed ana is hereby declated that proof Of
liquor which corresponds to httv degrees of TrAlles'
centesimal hydrometer, adopted by regulation OF
the treasury department, OF August twelfth eigh
teen hundred and flty, at the temperature Of
sixty degrees of Fahrenheits thermometer; and
that in reducing the temperature to the standard Of
sixty, and in evyng duties on liquors above and below
proof the table of commercial values, contained III The
manual for Inspectors of spirits prepared BY Professor
Bache and adopted BY the treasury department shall
used and taken giving the proportions OF absolute al
with duties s6ail be levied p''''U "''0'OS
Sect 49, And he further enacted, that there shall
district where the same shall be necessary,
more inspectors who shall take oath faithfully to
perform their duties in such form the commissioner
OF Internal revenue shall prescribe, and who shall
prescribed by said commissioner And all spirits dis
titled as aforesaid by any person licensed as aforesaid
ton sale, he inspected, gagged, and proved by
perpon aforesaid designated for the perform
ance OF andwho shall mark upon the cask or
other package containing such spirits in manner to be
prescribed by said the quantity and proof
oft contents of such cak OF package with the date of
inspection and the OF the inspector. And any per-
son who shall attempt raudulcny to evade the pay
men Of duties npon any spirits distilled as aforesaid by
changing in any manner the mark upon any such cask or
each cask orpackaGe alterd changed to be
edashcrenbcorc provided And tho fees ofsuch nspcc
Inspected gagged and proved. And any such inspector
any false or fraudulent marx shaiibe liable to the SAME
penalty herenbefore provided for each cask package
so rrauduienty marked And person who shall use
cask package markell forthe purpose of selling
spirits of quality different from that 50 Inspected, shall
be subject to like penalty for each cak or package so
used.
Sect. A. And It further enacted that the owner or
owners of any dsery may erect, al his or their own
expense warehouse of iron, stone, brick with met
al or other hrepoofro0 to be contiguous to such dis
eIy ana sicn Sare louse wheh approYeu by the COZ
ec0r, is hereby declared bonded warehouse of the
spirits and to be under the custody of the collector
his deputy Aud the duty the spirits stored in such
house shall be paid when and it is sold
ed from such ware house for sale
Sect a. And be firthet enacted that every person
who on the first day of August, eighteen hundred and
siXtywo shah be The owner of any still boiler other
vessel used or intended to be ased for the purpose Of
spruous liqIors as herenbefore provided who shall
have such still boiler, other under his super
tendence either agent for the his
count and every person who after said day shall use or
intend 10 use any still boiler or other vessel AS aore-
sad either as owner agent OF otherwise snail from aay
to day make and entry, to be entered
of gallons Of spruous liquors distilled by him. and also
the number of gallons sold removed for consumption
open IN the daytime Sundays excepte1l for the inspect
On Of the saii collector who may take any minutes
memoranlums, transcripts thereof, and shall render
Of each ana every month in each year or within i've
days thereafter general account in writing, taken
from his books, Of the number of gallons OF spirit
uous liquors distilled and sold, removed for con
sumption sale and the proof thereof for the period
or fractional part of month preceding said day,
date of said entry and report TO the said day which shall
next ensue and shall also keep book or books, in
form to be prescribed by the commissioner of internal
revenue and TO be at all seasonable hours for in
specton by the collector and assessor of the district
wherein snail be entered from day day, the quantities
OF grain, other vegetable productions, substances
dent the purpose of producing spirts and shall
y to be verified the said entries reports books
and general accounts, by oath affirmation to ne taken
before the collector some other officer authorized by
the laws of the state administer the according 10
the form required by this act where the prescrb
ed and shall also TO the collector the duties which
by this ought to be paid the spruous liquors
distilled and sold or removed for consumption or sale
aud in said accounts mentioned at the time of rendering
Sect IS And belt further enacted that the collector
of any district grant permit To the owner or OWL
ers of any distlery within his district 10 send or snip
spirits the Droilc Of said dstiery, after the guam
y and thereof shall have been asceramed by in
spection according the provisions OF this act any
place without said district and within the United staes
and in such the bill of lang receipt (which shall
be in such form as the commissioner Of internal revenue
direct of the shall he taken In the Of the
collector the district in which the dtery situate,
and the spirits Aforesaid shall be consigned in such bill
Ofading receipt TO the collector of the district in
which the place situate, whittier the spirits sent or
shipped and the amount Ofdutes upon said spirits shall
It's ami upon tho command d tie collector Aforesaid,
the agent of the dstiery and the name Of the agent for
the convenience OF tile collector, shall always appearin
the Dl ladag or receipt shall pay the duties upon tho
said spirits with the expense oiTeght every other
expense which has accrued thereupon and tho SAID col.
ector upon the payment OF the duties aforesaid shall
agent ofthe said dstery and the duties are moi paid
aforesaid then the spirits shall be STORED at the risk
addition of per thereupon; and all the gene
raj provisions of this in reference to liens, penalties
shall apply thereto ana be enoIccdby the collector Of
the district III which the spirits may be: Provided, that
permit shall be granted under this section for guam
tty less than fifty barreiS And provided tuTther that
the commissioner of in erna revenue, under the direct
ther regulations and require such further securities he
may deem proper in order to protect the and TO
| carry out tn spirit and intent of this section.
Sect A. And be it further enacted that distilled spr
its may be removed from the place Of manufacture
the purpose Of being exported for the purpose OF be-
ing re distilled for export and refined coal oil may be re-
moved for the purpose OF being exported, after the guam
y Of spirits or oil so removed shall have been asce
tanned by inspection, according to the provisions OF TINS
act upon and with tic written permission Of the colec
tor OF the district without payment Of the duties there
frs given bond the United States with sufficient
surcties the and form and under regulations
escrbed by the commissioner Of internal revenue ana
In at least double the amount of said duties export
the said spirits pay the duties thereon within
such time may be prescribed by the cOnplssloner,
any person desiring give such bond shall first make
OATH before the collector or deputy collector 10 whom ne
NAV apply for permit TO any such spirits oil,
in MANNER and TO be prescribed by said commission
that he intends to export suc liquors or on ana That
he desires to obtain said permit for othdr purpose
whatever; and any collector deputy collector is here
by authorized to administer such oath Aud provided,
further, that such removal shall be permitted where
the Of duties does not exceed the sum Of three
hundred dollars nor IN any case where The person desir
of any bond previously given inc United States for
heremova Of any such articles, until the same shall
of the district in which any such bond may be given Is
authorized to cancel said BOND on ment of said d
commissioner and all proper charges, II said liquors
oil shall not have been exported upon satisfactory
said. And in OF the breach Of the obligation Of any
such bond the shall he forthwith forwarded by the
collector of The district 70 the commissioner of Internal
revenue, to be by him placed IN the hands OF the first
comptroller of the treasury who shall cause the same
proceedings to be taken thereon for the purpose Of coll
lcctg the duties Interest," and charges aforesaid as
provided in this act In Of delinquent collector,
sect ~ And be II further enacted that the entries
made In the books of the dstle required 10 be kept in
the foregoing SECTION, shall the fret, tenth and TWEEN
teth days every month"; within Ave days thereafter
said, Of the person persons by whom such entries
shall have been made, which oath or affirmation shall
officer administering the same and shall be, IN sub
stace, as follows - 10 swear lor afirn mat tne