Delaware State journal and statesman., 1862-07-25
WILMINGTON. FRIDAY. JULY 25, 1862


from day to day enter ctuse 10 lie entered in book
u he Kept for that purpose the numer Of gallons of
spirits that uay be distilled by sa1 SILL or stis or other
implements and also OF the quantities Of grain other
vegetable productions or other substances put into the
mash tub otherwise used by him, bis agent Of super
ultndent for the purpose OF producing spirits which sad
hook shall he open a times during the day. tSuninys
eNepled TO the inspection of the said Coll ctO whu may
maze Hny inenorsndums or transcripts th@eirsm ana
that he will render to the said Collector the rst tenth
and tweneh aud every month Or within i've
days thereafter, during the continuance Of said license
exact account in wrlslng taken from his books Of the
number OF gallons Of spirits distilled and sold or removed
Tor consumption or sale by him. his agent or spernien
dent aud the proof thereof and also Of the quantities OF
grain other vegetable productions other substances,
put nto the mash tub, or otherwise used BY hin, his
agent superintendent for the purpose of producing
spirits for the period fractional part Of msnth then
preceding the of said teport which said 1T
shall ba verified by affidavit In the manner prescribed by
this act aud that he will not sell permit to be sold
emUved for consumption or sale any spirits diAti cd
by him under aud by of his said license until the
same shall have een Inspected gauged and proved AMI
the quantity thereof duly entered upon his books aa a1re
said that he will ut thu time of rendering said
Count pay to the said Collector the dulles which by this
act arc imposed GU the spir7 distilled and the said
bond may renORed changed, from timo to time, n
regard tn r amount and sureties thereof according TO
the discretion of the Collector,
SIC 40 And be 1t further enacted, That the application
In Writing made by for license fer distng,
aforesaid shall state the place of dsting the number
and capacity of the still or stills boiler or boilers and the
name OF the person hr comrany or corporation using
the SAM and any lerson making false statement IN
either U the sad particulars shall forfeit and pay the sum
Of 800, to be recovered with costs Of suit.
sRe Al Aud be further ced That in addition to
the duties payable for license herein provided there shall
be paid on all spirits that may be distilled and sold or
removed for consumption or saej Of first roof on and a
ter the lsl day OF August 1902 me duly Of ~ cents on
AGENT superintendent of the still other vessel IN
which the said sprituous liquors shall have been distll
ed which duty shall be paid 1t the time OF rendering the
accounts Of sprituuus liquors cbaigeahe With duy,
required to be rendered by this act Provided That the
duty spruous liquors and all other spuous bever-
ages in this act shall be collected lower
rate than the basis Of first pro1 shall be increased in
proportion for any greater strength than the strength of
proof
SEC ~. And be it further enacted That TIA term frs,
prouf used Ia this act and in st, six M he act oi March
outstanding Treasury notes. 10 authorize loan, 10 regu
late and x the dulles ON imports and for other pu' po
ses, shall be cunstrusd and is hereby declared to
THAI rr pp Of liquor viii h corresponds to fifty de-
greas OF Irales centesimal hydr meter ADOPTED by reg
uation Of the Treasury department Of August IL 1851
at the Temperature Of sixty of Rahrsnhets ther
MON tar and that in reducing the temperatures 10 the
standard of sky, and in eVyiug duties liquors above
and below proof the table oil commercial values contain
ed in e manual for inspector Of spirits, prepared by
Bsehe and adopted by the Treasury Department. shall he
used tasen giving the proportions Of absolute aleo
h1 in the liquids guAged and proved according to which
duties shall he levied
SEC ~ And be it iurher cnacted, That there shall be
designated by the Collector in assessment district
where te same may be necessary ne or more Inspectors
who shall kc oath faithfully to perform their dulles
in such form the Commissioner of Internal Revenue
shall prescribe, and who shall be eted TO receive such
fees may he liked and prescribed by said Commissioner
And all spirits distilled aforesaid by any person ceu-
ed aforesaid SHALL beoIr tie ssmei used removed
consumption sale be Inspected pauged and proved
by person aforesaid designated fo the perform
such duties and who shall mark upon the cask or
other package containing such spirits in manner to be
prescribed By said Commissioner the quantity and proof
Of the contents of such cask or PACKAGE with the date Of
inspection aud the of the Inspector. And any per-
Who shall attempt trauduenty to evade the payment
dutes upon any prs distilled aforesaid by chang
ing in any may manner he mark upon any such cask
plckAge shall forfeit the sum OF hve hundred dollars for
zach cssk or package so altered changed
us hereubeore provided And thu Of such Inspector
shall iu ali be paid by the of tha spirits so in
spts saieei aud proved And any such Inspector who
hall yufiV tDuH
tha be liable to the same penalty hero
nbelue provided or each cask packageso auduenty
marked. And auy person who shall any caBk psck
age Marked for lhs purpose OF selling spirits OF quail
ty different from that inspected, shall be subject to
like penalty for each cask or package 80 used
SIC. ~. And be 1t further enacted, That the
Of any dsllery may eract at his or their own OK
pensc warehouse Of iron, sone or brick with meis o
other hrepruof roof To be contiguous to such disery
And such warahopse when approved hy the Collector il
hereby declared bonded warehouse OF The United States
and sa be used only Tor storing distilled spirits anu
be under the custody Of the Collector or his deputy Ant
the duty the spirits stored in such warehouse shall b.
paid when and AZ il is sold or removed from such ware
house for tale.
who, the ls day Of August 1862, shall be the ow ner
any still boiler, other vessel, used intended to b
used or the purpose Of distilllng spirtuons liquors a.
provided VINO shall have such still boilt
sher vessel under his supetntendence either as hge
ior the owner on his own &C oun and every persl
who, after said day. shall intend TO use any still
other vessel eaid either as owner agent
or Otherwise, shall from day to day make true aud exee
entry to BIS entee in book to bs kept by hin
for pui pose, the number Of gallons of sprituous
quors distilled by him aud also the number of gallon
Sold removed for consumption sale, and the pro'
thereof which book sha always be open in the daytime
suudAys excepted for the inspection OF the said Coeeto
who may any minutes, memOraudums or transcript
thereof shall render m said Collector the lst lot
aud 2Oth days OF each and every month in eich year
within Va DAYS thereafter, general account in wrtn
taken from his books, of the number of gallons OF sprtt
Gus liquors dsiledand sold or removed for consumpO
ar ale and the proof thereof for the period fraetnu
part Of a month preceding said day, for such porto
thereof may have clap ed from the data OF said enr
aud report tu the SAID day which shall next ensue
,tIa Al. fatn n
by the CommsaoHr OF Internal Revenue aud TO be opt
all easonaUe hours for inspection by the Collector an
Assessor Of the district wherein shall be entered tro
day day. the quantities OF grain or other vegetable pr
dutons, other substances put into the mash tub
ducng sprits and shall verify, to be verified
said entries reports books and general seeounh, by oa
or aflrmaon 10 be taken before the Collector or son
oher officer authorized by the laws Of tue State to hdm
iste the according to the form required by this aG
where the is prescribed and shall also pay to u
Collector the duties which by this act ought to be paid
the sirtuous liquors distilled and Sold or removed
y consumption sale, and in said accounts mentioned
y | the tune OF rendering an account thereof .
u 40, And be IL further enacted, That the collect
If district may grant permit to the owner or 9wt
any disery within hts district to send or snip y
y spirits, the product said disery after the quaint
=, proof thereof shall bave been aseerained by insp
un according to the provisions ef this act to any pa
without said district and within the United states aud
such the bill Of lnding receipt (Which shall be
n in such form US the Commissioner OF Internal heSen
may drec of the shall be taken In the name oil
a collector VI the district in which the disery is tua
and tho spirits aforesaid shall he consigned In such
IN o adg or receipt to the collector of the district in wh
the place is situate whittier the spirits is sent or shp
" and the amount Of duties upon said spirits shall
~ stated in the receipt and upon the arrival OF the spi
and upon the demand of the collector aoresad he as
Of te dstlery land the Of the agent for the &c
e yonience Of the collector. shall always appear In the
% OF ading or receip) shall pay the duties upon the
h nirs with the expenGe Of freight ard every other
pense which has accrued thereuponi and the said coll
w Tor, upon the payment Ot the duties aforesaid snsll
II tile bill OF lading or receipt ana the spli y e n
" of the said dis illey and il the duties are not PAD
H aforesaid theR the said spirits shall be stored AZ me
and cost Of the owner or asent thereof VINO small pay
nf I'M
raj provisions Of this act, in reference 70 liens penal
aud ofetures, also in reference to the collection 81
apply thereto, and be enforced by the collector OF he
tftet 10 which the spirits bel Provided, That no
VI " nit shall lie grahted under this seeon for quani
M than so barrels; And provided inrtner Ihat ths
missioner of Internal Revenue, under the direction OF
Secretary OF the Treasury, may make such iurther re-
tons aud require such further securities as he may d
proper in order protect the and to carry out
m | spirit and intent OF this section. ~ . 81, .,,, ,
Ky SEC A. And be it further enacted That disulleu
M W. lis may be removed from the place OF manufacture
the purpose ofbeng exported, or for the purpose OF ne
redslled for export and refined coal oil may pe reno
In for The purpose OF being exported, Aler 'ne
spirits or oil removed shall have been aseertalheu
Inspection, according to the provisions OF ms act
'a ana with the written permission Of the Collector or
ian putty Collector Of the district without payment OF
u duties thereon previous such removal tue owner IN
op Of fhayiug first given bond to the United States with
w feient sures, in the manner anu iorm anu nnuet
th laous prescribed by the commissioner OF lntgrha
vs;ue aud at least double the amount OF sAld du
% to eA the said spirits or oil or pay the duties the
az L. withd such time as may be prescribed oy Tue Solh
@ Aoner, which time shall be stated In sslu poha tIoN
hn That any person desiring give such bonds shall
% make OATH before the Collector or Deputy Coeeto
he whom he may apply permit to remove any such
- its or oil, in manner aud form to be prescribed ny
@ Commissioner. that he intends to export sueh quo
ue oil and that he desires obtain said permit LOT NO
nut purpose whatever and any Collector or Deputy 20
& ior i. hereby authorized To administer sueh 9ath
len. povded further That such removal shal pe per
led where the Of duties does not exceed the
- o S3U1 nor in any where the person uesirlnG
-" permission has failed to perform the 0bllgatlon ot
& lond previously given to the United States i9r IN
Inoya Of any such articles, until the same shall
tst been fully kept and performed. And the Collector
district in which any such bnnd may be given IS au
u ue izsd 10 cancel said bond payment Of said duties,