Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-27

ohtn or amrmation the following oath or
affirmation, to be taken as aforesaid !: ~
al do swear (or affirm) that, to the best
of my knowledge and belief, the foregoing
entries are just and true, and that | have
taken all the means in my power TO make
them so.n
Sec. 3D. And lit further enacted, That
the owner, agent or superintendent OF any
vessel or vessels used in making fermentetl
liquors, or of any still, boiler or other ves-
sci used in the distillation of spirits on
which duty is payablef who shall neglect
or refuse TO make true and exact entry and
report of the same, or to do, or cause 10 be
done, any thing required By ythis act to be
done as aforesaid shall forfeit for every such
neglect OF refusal all the liquors and spirits
made by or for him, and all the vessels used
in making the same, and the stills, boilers
and other vessels used in distillAtion, to-
4 gether with the sum of Eve hundred dollars,
| 10 be recovered with cosIs of sUit which
said liquors or spirits, with the vessels con-
i tanning the same, with all the vessels used
in making the same, may be seized by any
collector of internal duties, and held by
| him untiiR decision shall he had 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 enforce said for
feiture shall have commenced by such coll
lector within twenty days after tue seizure
/ thereof. Aud the proceedings TO enforce
said forfeiture OF said property shall be in
the nature of a proceeding in rem, in the
circuit or district court al the United States
for tue district where such seizure is made,
or in any other court of competent juris-
diction.
| SEC. %. And be it further enacted, That
in all cases in which the duties aforesaid, /,
payable on Spirituous liquors distilled and
| sold, or removed for consumption or sale,
! or beer, lager beer, ale, porter, and other
similar iermented liquors shall not be paid
at the time of rendering the account OF
the same, as herein required, the person or
| persons chargeable Herewith shnll pay, 10
| addition, ten per ceutum ON the amount
thereof; and, until such duties, With such
addition, shall be paid, they shall be and
remain q lien npou the distillery where
such liquors have been distilled, or the
( brewery where such liquors have been
| brewed, and upon the stills, boilers, yats,
and all other implements thereto belonging
\ until the same shall have been paid; and
and in cnse Of refusal or neglect to pay
I said duties, with the addition, within ten
| days after the Sume shall have become
| payable, the amount thereof may be re-
covered by distruint aud sale OF ths goods,
! chattels, 0n1 effects Of the delinquent;
( aud, in case of such distraint, it shall be
! the duty of the officer charged with the
7 collection to make, or cause TO be made,
an account of tho goods, chattels, or eE-
| fects which may be distrained, capy. of
/ which, signed by the officer making such
distraint, shall be left with tue owner or
! Possessor OF such goods, chattsls, or et-
! fects, ut his, her, or their dwelling, with IL
1 note OF the sum demanded, and the time
/ and place of sale; and said officer shall
! forthwith cause notification TO be pub
lishgd in some newspaper, if any there be,
within the county, aud publicly posted up
at the post office nearest to the residence
I of the person whose property shall be dis
( trained, or Mt the court house of the
/ same county, if not more than ten miles
J distant, which notice shall specify the arli-
4 clcs distrHiued, and the time and place pro-
posed for The sale thereof, which time shall
4 not be less than ten days from thc date of
! such notification, and the place proposed
\ for sale not more than 6ve miles distant
! from the place of making such distraint:
| Provided, That in every case of distraiut
I for the payment of the duties aforesaid the
/ goods, chattels, or effects SO distraiued may
\ and shall be, restored to the owner or pos
| SCISSOR if, prior TO the sale thereof, payment
/ or tender thereof shall be made to the pro-
I per officer charged with the collection, of
/ the full amount demanded, together with
| such fee for levying and advertising, and
such sum for the necessary and reasonable
/ expenses of removing and keeping the
| goods, chattels, and effects so distrained as
may be allowed in like cases by the laws
or practice of the State or Territory where
in the distraint shall have been made, but
in case of non-pnyment, or neglect TO ten
| der as aforesaid, the said officer shall pro-
i an ali he soil ,I,a
/ effects at public auction, after due notice
of the time and plsce of sale, and may and
shall retain from the proceeds of such sale
the amounbdemandable for the use of the
/ United States, with the said necessary and
reasonable expenses of said distraint and
sale, as aforesaid, and a commission of five
/ per centum thereon for his own use; rem
dering the oyerplus, if any tkere be, TO the
person whose goods, chattels, and effects
shall have been distrained.
Sec. 56. Aud be it further enacted, That
every person licensed as aforesaid to distil
/ spirituous liquors, or licensed as brewer,
shall, once in each month, upon therequest
of the assessor or assistant assessor for the
/ district in which his business as a distiller
or brewer may be carried on, respectively,
furnish the assessor or assistant assessor
with an abstract of the entries upon his
books, herein provided TO be made, show
ing the amount of spirituous liquor distill-
ed and sold, or removed for consumption
or sale, or of beer, lager beer, ale, porter,
or other fermeuted liquor made and sold,
\ or removed for consumption or sale, during
the preceding month, respectively the
truth and correctness of which abstract
shall be verified by the oath of the party so
furnishing the same. And the SAID asses
sor or assistant assessor shall have the
4 right to examine the books of such person
for the purpose of ascertaining the correct
ness of such abstract And for any neg
llect to furnish such abstract when request
ed, or refusal TO furnish an examination of
the books as aforesaid, the person SO neg
lecting shall forfeit the SUN of fve hum