Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-26
NUMBER 313.


SIC, 4G. Aud be it further enacted, Tha,
the collector of any district may grant a
permit to the owner or owners Of any dis
tillery within his district TO send or ship
any spirits, the product OF said distillery,
after the quantity and proof thereof shall
| have been ascertained by inspection accor
| ding TO the provisions of this act, to any
place without said district and within the
United States; and in such case the bill OF
iading or receipt (which shall be in such
form as the Commissioner of Internal Rev
enue may direct) Of the same shall be ta-
ken in the name of the collector of the dis
trict in which the distillery is situate, and
the spirits aforesaid shall be consigned, in
such bill of lading or receipt, to the collec.
tor of the district in which the place is
situate, whittier the spirits is sent or ship
ped, and the amount of duties upon said
spirits shall be stated in the receipt, and
upon the arrival of the spirits, aud upon
the demand of the collector aforesaid, the
agent OF the distilleFy (aud the name ofthe
agent, for the convenience of the collector,
shall always appear in the bill of lading or
receipt shall pay the duties upon the said
spirits. with the expense of freight, and
every other expense which has accrued
thereupon; and the said collector, upon the
payment of the duties aforesaid, shall de-
liver the bill of lading or receipt and the
spirits to the agent OF the said distillery;
aud If the duties are not paid as aforesaid,
then the said spirits shall be stored at the
risk and cost of the owner or agent thereof,
who shall pay au additional fee of ten per
centum thereupon: aud all the general pro-
visions of this act, in reference to liens,
penalties, and forfeitures, as also in refer
ence to the collection, shall apply thereto,
and be enforced by the collector of the dis
trict in which the spirits may be: Provided,
That no permit shall DE granted, under this
section, for a quantity less than fifty bar
rels: And provide further. That the Com
missioner Of Internal Revenue, under the.
direction of the Secretary of the Treasu-
ry, may make such further regulations and
require such further securities as he may
deem proper in order to protect the revenue
and to carry out the spirit and intent of this
section.
SEc. Al. And be it further enacted, That
distilled spirits may be removed from the
place of manufacture for the purpose of
being exported or for the purpose of being
redistiiled for export, and refined coal oil
may be removed for the purpose of being
exported, after the quantity of spirits or
oil so removed shall have been ascertaiued
by inspection, according to the provisions
of this act, upon ond with the written per
mission of the collector or deputy collector
of the district, without payment of the du-
ties thereon previous to such removal, the
owner thereof having first given bond to
the United States, with sufficient sureties,
in the manner and form and under regu-
lations prescribed by the Commissioner of
Internal Revenue, and in at least double
the amount of said duties, to export the
chi ntl 81. IL.
within such time as may be prescribed by
the Commissioner, which time shall be
stated in said bond PrOUided, That any
person desiring 10 give such bond shall
first make oath, before the collector or
deputy collector to whom he may apply
for permit to remove any such spirits or
oil, in manner and form TO be prescribed
by said Commissioners, that he intends to
export such liquors or oil, and that he de-
sires to obtain said permit for no other
purpose Whatever; and any collector or
deputy collector is hereby authorized to
administer such oath: 4nd prOrided, further,
That no such removal shall he permitted
where the amount of duties does not ex-
ceed the sum OF three hundred dollars, nor
in any case where the person desiring such
permission has failed to perform the obli-
CATION of any bond previously given to the
ChAtSG AJtd1CS lOE NalG E0LuUNdl SuCu
articles, until the same shall have been
fully kept and performed. And the
collector of the district in which any
such bond may be given, is authorized to
cancel said bond, on payment of said du-
ties, with interest thereon, at rate to be
fixed by said Commissioner, and all proper
charges, if said liquors or oil shall not have
been exported, or upon satisfactory proof
that the same have been duly exported as
aforesaid. And in case of the breach of
the obligation of any such bond, the same
shall be forthwith forwarded by the collec-
tor of the district to 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 pro-
ceedings to be taken thereon, for the pur-
pose of collecting the dues, interest and
charges aforesaid, as are provided in this
act in cnse of delinquent collector.
SEC. 48. And be it further enacted, That
the entrees made in the books of tie dis
tiller required to be kept in the foregoing
section, shall, on the first, tenth and TWEEN
tieth days of each and every month, or
within five days thereafter, be verified by
oath or affirmation, to be taken as afore-
said, of the person or persons by whom such
entries shall have been made, which oath
or affirmation shall be certified at the end
of such entries, by the collector or officer
administering the same, and shall be, in
substance, as follows: al do swear Tor
afifml that the foregoing entries were
made by me on the respective days speci-
fed, aud that they state, according to the
best of my knowledge and belief, the
whole quantity of spirituous liquors distil-
led and sold, or removed for consumption
or sale, Mt the distillery owned by
in the county Of, amounting to-
gallons, according to proof prescribed by
the laws of the United States"
fro BE Continued