The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-15

I the same 10 ole collection district and owns or
bires derotor warehouse ier-fhe storage and sale
o. such beer larger beer, or ale In another colec-
tioadis'riet he may, inste of paying 20 the col-
lector of the district her the same WAS manrf.c-
tnred the duties cdargeable thereon, present. to
such collector, o. his deputy, an invoice OF the
quantity or number Of barrels about TO be removed
the purpose Of otorag, anu ta'e, specifying in
such invOica with reasonable certainty, the depot
. or wsiehouse in which lie intends to pa e , uch
teer, larger beer or ale aud thereupon sl' h coll
lecior or deputy hall iudos Sc such invoice his
perm ss;on FIR such remoyal an shat at the same
time transmit to the collector Of The district In
which such depot or warehouse Is sitiated a dupit
cate of such invoice; and thereafter the manu- ac-
turer Of the beer, larger beer, or ale SO removed
shall render the same accJunts and pay the slme
duties and be subject to the same liabilities and
penalties as fthc beer, arger beer or ale 80 remo
we'd had been msnufactur,d u in the district. Tue
3 Commissioner If internal Revenue az prescribe
such rul 5 as he may deem necessary r the pur-
pose of carrying the provis oRs of This section into
eh ct.
sec. 90. And he it further enacted, That the
entries made ia tie books required TO Re Kept by
the foregoing section shall, on said first day ef
each and every moH h. or within ten days there
alter be verified by the oath or irmation, 10 be
taken aforesaid, of the person or persons hy
vbom such entries shall have been made, which
g oath or affirmation shall be certified at the end
of such ensries by the collector officer admthis-
feling the same, and sh-li be in substance fol.
lows:
81 do swea- (or afhrm) that the foregoing entries
we're made by me on ths respective days specified,
and that they state, according to the bess Of my
knowledge and bflief, the VIII le quantity Of fer
Iientsd ipquors 81 her brewel or brewed aud so
at the brewery owned br si.i ..-sg in the
county Of amounting to It
bsrrels." .ls- Il 4.
etc 81. And be 1t further enacted. That the
owner. agent superintendent aforesaii shall, in
case the original entries required to be made
in his books. shall not have been made by him
ssf.suljsi to the oath or fafii nation the fol-
lowing oeth or ashrmatian, to be taken as afore.
saia:
az do swear Tor affrml that to the beat of INV
knowledg, and belief the foregoing entries al e
just ard true, and that have taken all the means
in my power TO make them so"
See. 81. And be it furth enacted, That the
owner, agent, or superintendent of fny vessel or
v,ssels used in ma.ing fermehted liquors, or of
any still, boiler, other vessel used in the dstil-
lation OF spirits ON which duty is payable, who
shall neglect or refuse to make true and exact n
Try and report Of the same, or to do, OF use TO
be done aBy of the same, or TO do or cause to be
d me any of thethings by this act required to lie
eoness sfo esaid, shall Forfeit forevery such neg
let Or refusal all the liquors aud spirits made by
orfor him, and all the vessels used In maxim the
same, aud The stills, boilers aud other vessels ed
ia Gstilation, 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 aIFthe yesseiseused in making the same, I'M v
be Seized by ahy collector OF internal! duties and
held by him until decision shall be had thereon
according to law: Provided, That such seizure be
made within thirty days after tho cause for the
same may have occurred, and that proceedings TO
enforce sad forfeiture shall have been comneu 0 l
BY such Collector within twenty days af er the
seizure there And the proceedings 10 enforce
SAID forfeiture Of said property shsl be in the ma
ture of proceeding in rem. in the Circuit or Dis.
trct Court Of tie United States for the dist ict
where such seizure made, or in any other
eeurt of cem petent urls fiction. A12If EE
Sec. t5 And be it further enacted, That in all
cases in which the duties aforesaid, payabIs on
spir .tuous liquors distilled and sold or removed
for cO.AumDtiOu sale. of iear. or haa 10
porter, and other sim lar frTJnented Iiouors and
shall not be paid at the time of rendering the ac.
count Of the same, rs herein required, the Lerson
or persons chargeable the ewith shall pay, in ad-
ditIon, 10 pert eltum on the amount til sreof: and
until such duties, with such addition shall be
yaid. they shall Ls and remain lien upon the dis
tlCry where such liquors have bsen distilled OF
the brewery where such liquors have been brew.
ed. and upon ihs stils, boilors vats at'- .-e.
shall have been paid aud in ease of refusal OF
neglect to pay said datles, with the addition
W thin ten days after the same shall have bec0u
nav able, the amount thereof may te recovered by
distrAini aud sale of the good, chaels and effect,
of the Delinquent; ans, case Of such dist r int
it shall the duly Of the officer charged With tn,
collection TO make, or cause to be made, an &C
count of the Jods, chsttels or effects which maj
b, disJraiLed, n copy of which. signei by the off
Ger making sLch distrant, shall be left WITH tht
owner or possessor Of such goods, chattels and If
fc.s at his, her, or their dwelling, with a note o
the sum d dsmanded, and the time and place f sale
and said officer shall forthwi h cause n noti6ca
| tim to be published in some newspaper Ii az,
there be- within the count an4 4blicly posted ut
at the po,t Office nearest to ths residence of n
person " hose property sha be dislIained, or u
| the court house OF tine same county, IL not mogs
than ten miles distant, which ii, shall specif
the articles distrained, and the time aud &c
proposed for the sale thereof, which time shall no
be l. than teu days IRON tie dste of such uotifi
cation, and the pace proposed fl r sale net NOR
| than five miles dis ant from the place of maxi in
such d,straint: Provided, That il every case Z
distraint for the pay ment of the duties aforesaid
the goods, chattels, or effects 20 distra;ned ma
aaa shall be restored to the owner or possessor ii
4 prior TO the sale tn reof, payment tender there
OF shall he madet the proper { ffcer charged wit
| the collection, of the full amount demanded, to
1 thes with such fee for levyirg and advertising
and such sum for the necessary and reasonable ex
pcnses of removing and keeping the goods, cLat
tells or effects 20 dist, aimed may be allowed i
like cases by the law or practice of the State {
Territory wherein the Gistrant shall have bee
made but in case Of non payment or neglect
tender as foIesaid, tho said officer Ehal procee
t. sell the said goods, chattels and effect, at pul
u lie auc ion, alter due notice Of the time and pla,
ofsale and nay and shall retain from the procee,
Of such sale tn amount demanded for tue use
the q. states, with the sa nee. ssary and reasons
blc expenss Of said tisTaint and sale, as afor,
said, and a commission of hye per ceutuin th, rec
A for his own use rendering tue everplus IL a.
there be, tV the person whoss goods, cnattels, al
] effects S. all have been dstrained.
sec. 56. Ana be il further enacted, That eve
person licensed aforesaid to disiil spiriIuo
liquors, liceL Lsed as brewer shall in eaS
| moath, upon the request OF the Assessor or SIS
taut Assessor for the dist let ia which his bushes
q disIiller or brewer may be ca Tied resIec
lively, furnish the said Assessor Al ssst anita
sor With an abstract II the entries upon
I books, herein preyidsd 10 b. made, showing q
! amount of spiritu, lquQr distilled and seld,
. removed for consumi tol. Or sale, of beer, la G
IL bsIr, ale, porter, other fermeutsd liquor ma
and sold, or removed fer conkumdtion or sale du
, lug the preceding month respectively, the tru
| AID correctness of which abstract sha lie verif
. | by the cath of the party 10 furnishing the same
. a nd the said Asse or AS istGnt Assessor sh
. have the right TO examine the booAs OF su Ia p,
son for the purpose of ascertainipg the cor estn,
. OF such abstr act. And for any nj gleot 10 furni
| such abstract When requested or refusal TO furni
: au examination of the DO Jks as afoi esaid, the D
son 80 negecting shall forfeit the sum Of five hT
n dred dollars. -
= Sec 81. Aud bs 1t further enacted, That fr
1, and utter the d st day of Augrst, 1862, no pers
" association persons, or corporation, shall be
+ gagged in, pr;aecute, or aIry on, either of
! | trades or occnl ations mentioned in section "a
n this act, until he OF they shall have obtained
In cense therefor in the manner hereinafter prvvid
,e Sec. 58 And be IL further enacled, That ev,
"a person. association Of persons, par insrshp or
pors' ion, desiring 80 oLtlin liceDse 10 engage
of any OF the trades occur atiens named in 9th
A. tion of this act, shall register with the assist
Of assessor of the assessment district in which
h. shall design TO carry on tuch Trade or occupat
ed -fr t, his or thelr name or style; and in case
er association or partnership, the names of
lie several persons const tuting such association
fs partner sh, and their places OF residence secc
or the trade or occupation r which license is
ds sired thru, ths plaee where such trade or &C
~ patton Is TO be carried on fourth, il u rectif
or the number ef barrels he dee gas to rectify
IN | pcddter, whether he Ce 1gus 10 travel foot
| ot.a WI Or fan in -ke ,