Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

be made In his books shall not have been
made by himself subjoin to the oath or attir-
nation, the following oath or affirmation to
be taken as aforesaid
g. do swear Tor affirm that, to the best Of
my knowledge and belief, the foregoing en-
tries are just and true and that | have taken
all the means in my power to make them So
SEQ "a. And be Il further enacted. That /
the owner, agent, or superintendent OF any |
vessel or vessels used in making iermented IL |
quors, or Of any still, boiler, or Other vessel |
used i'm the distillation of spirits on which duty
is payable, who shall neglect or refuse to make
true and exact entry and report of the same,
or TO do, or cause to be DONE any of the things
by this act required to be done as aforesaid,
shall forfeit for every such neglect OF refusal
all the spirits or liquors made by or for him,
and all The vessels used in making the same,
and the stills, boilers, and other vessels used
In Installation, together with the sum Of $500,
to be recovered with costs of suit; which said
liquors or spirits, with the vessels containing
the same, with all the vessels used in making
the same, may be seized by any collector of
internal duties, and held by him until a deci-
! sion shall be made thereon according to law
| Provided, that such seizure be made within
| thirty days after the cause for the same may
! have occurred and that proceedings to en-
force said forfeiture shall have been commenc-
/ ed by such collector within twenty days after
the seizure thereof And the proceedings to
enforce said forfeiture of said property shall
be in the nature of proceeding in rem, in the
Circuit or District Court of the United States,
| for the district where such seizure is made, or
in any other court of competent jurisdiction.
SEC 55 And be II further enacted That in all
cases in which the duties aforesaid payable on
spirtuous liquors distilled and sold, or removed
for consumption or sale, or beer, lager beer, ale,
porter, and other similar fermented liquors, shall
not be paid at the time of rendering the account
] pft goru n herein rpuuirpd the
persons Chargeable Herewith shall pay, in addi-
tion, 10 per centum on the amount thereof; and,
until such duties with such additions shall be
paid, they shall be and remain lien upon the dis
tillery where such liquors have been distilled, or
the brewery where such liquors have been brew
ed and upon the stills boilers, watts, and all 9TH
er implements thereto belonging, until the same
shall have been paid; and in case OF refusal OF
neglect to pay said duties with the addition
within ten days after the same shall have become
payable the amount thereofmay be recovered by
distrant and sale OF the goods chattels, and ef
tects of the delinquent; and, in case Of such dis
tr1int it shall be the duty of the officer charged
with the collection to make or cause to be made
an account OF the goods chattcl5, effect which
may be dstrlined, a copy of which, signed by the
officer making such distraint shall be left with
the owner or possessor of such goods, chattels,
or effects, at his, her, or their dwelling, with
note of the sum demanded and the time and
place of sale; and said officer shall cause noti-
tication to be published in some newspaper, il
any there be, within the county, and publicly
posted up at the Post Office nearest to the resi-
dence OF the person whose property shall be dis
trained, or at the courthouse of the same coun.
ty, If not more than ten miles distant, which no
! tee shall specify the articles dstraned, and thu
time and place proposed for the sale thereof
which time shall not be less than ten DAYS from
the date of such notification, and the place pro
posed for sale not more than five miles distan
from the place of making such distrant Provi
ded, That in every case of distrant for the pay
ment of the duties aforesaid, the goods, chatteis
or effects so distrained may and shall be restored
] 70 the owner or posscssor it, prior to the sal,
thereof, payment or tender thereof shall be mad,
to the proper officer charged with the collection
of the full amount demanded, togetherwth sucl
fee for leyying and advertising, and such sum io
the necessary and reasonable expenses of reno
wing and keeping the goods, chattels and effects
the laws or practice of the State or TERRITORY
wherein the distrant shall have been made but
in case of non-payment or neglect TO tender as
aforesaid the said officer shall proceed to sell the
said goods, chattels, and effects at public auction
after due notice of the time and place of sale,
and may and shall retain from the proceeds OF
such sale the amount demanded for the use of the
United States, with the said necessary and rca-
sonable expenses of said di5traint and sale, as
aforesaid, and a commission Of five per ccntum
thereon for his own use; rendering the over
plus, if any there be- to the person whose
goods, chattels, and effects shall have been dis
/ trained
SEC. So. Aud be it further enacted, That every
person licensed as aforesaid to distill spirtuous
/
each month, upon the request of the Assessor OF
Assistant Assessor for the district in which his
| business as a distller or brewer may be carried
| on, respectively, furnish the said Assessor or As
! sistant Assessor with abstract of the entries
| upon his books herein provided to be made
| showing the amount Of sprituous liquor distill
cd and sold, or removed for consumption and
sale, or of beer, lager beer, ale porter or other
fernented liquor made and sold or removed fol-
| consumption orsalc, during the preceding month
respectively; the truth and correctness of whicl
abstract shall be verified by the oath Of the party
so furnishing the sumo And the said Assessor
or Assistant Assessor shall have the right to eX
anime the books of such person for the purpos
of ascertaining the correctness of such abstract
Andfor any neglect TO furnish such abstract wher
requested or refusal to furnish an examination
of the books as aforesaid, the person so neglect
ing shall forfeit the sum of $500.
Licenses.
SEC. 81. And be it further enacted, That from an
after the first day Of August, 1862, person, asso
citation of persons or corporation, shall be engage
in prosecute, or carry on either Of the trades or oC
equations mentioned in section "a of this act unit
+ he they shall have obtained license therefor
o. the manner hereinafter provided.
person. association Of persons, partnership cOrpt
S ration desiring to obtain license engage in an
Of the trades or occupations named in the 64th SEE
tion Of this act shall register with the assistant
of the assessment district in which he sha
d design to carry on such trade or occuPation-hrs
>, his their name style; and in Of associG
ton partnership the names of the several person
u constituting such association or partnership an
# patton for which license is desired third, th
place where such trade occupation to be carrie
> on fourth, if rectiher. the number of barrels l
designs 20 reetfy; if peddler, whether he desgl
e to travel on foot, or with one two, more horse
if an inn keeper the yearly rental of the house an
. property to be occupied for said purpose or, il
:; rented, the assistant shall value the
All of which facts shall be returned duly certified
such assistant assessor, both to the and
! lectCr of the distriet and thereupon upon payne
9 to the collector deputy collector of the distri
i the amount hereinafter provided, such collect
!, OF deputy collector shall make out and deliver
license for such trade or occupation, which licen
e shall continue in force for year, at the place
4 premises described therein.
,r SEC. 50. And be il further enacted, That if nj
person persons shall exercise carry any ira,
y business hereinafter mentioned for the eXercsiI
d or carrying on of which trade or business a icen
as is required by this act without taking cut su,
license in that behalf required, he, she, or thu
SHALL for every such ofense respectively, forfeit
L penalty equal 20 three times the amount of the du
moety thereof to the use of the United States b
other mOiety to the Of the person who, if a &C
10 leetOr shall first discover, and if other than a et
lector shall first give inf ImatiOn Of the fact Wher
y by said forfeiture was incurred.
~ SEC. CO. And be it further enacted, That in eve
license to be taken out under by authority Of q
er act shall be contained and set forth the purpo
ne trade or business for which such license is grantC
40 and the true name and place Of abode Of the pers
or persons taking out the same If for reetfer, I
le quantity Of spirits authorized be rectfed ii
III n pedder whether authorized to travel on foot,
n with one two, more horses, the time for viii
= such license is TO run, and the true date or time
lg auctiOneers and peddlersl the place at which
NJ trade or business for which such license is grant
- shall be carried Provided, that a license graz
" cd under this act shall not authorize the person