Nebraska advertiser., 1862-11-22

LAWS OF THE UNITED STATES
Passed at the Second Session Of the Thif-
ty SsUsnth Congress. :,
'[ruBLrsHED BY AurHoRITT.]
pEVFyf>E AW.- CONTINUED.

II PUBLISHED BY AUTHORITY.
REHENtfE Ia W. CONTINUED. '-'
Sec: IS. And he Il farther enacted, That every
| person who, ou the first day of August, eighteen
hundred and sixty-two, shall be the owner of any
.till boiler other vessel used or Intended TO De
used for the purpose of distilling sprtuOus liquors
as hereiubef0re provided. or, who shall have such
still boiler or other vessel under his supernten-
deDJe either as agent for the owner or on his own
account nd every person FhO after said day. shall
use intend 10 any STILL boiler or other vessel
as aforesaid. either as owner, agent, or otherwise
shall from day to dag make true sHi exact enfry OF
cause be entered. IN book TO be keis by him fer
thag purpese the Tun.ber of gali@ss o. spiFiipQas
liquors distilled hy him, ard also the nutnbeF o. gal
ins sold, ur removed Tor consumption or sale, end
the prosf theresf which bsok shall always be open
in tie daytime, Sundays excepted, for the inspec-
tion of the said collector, who may take any min
utes memorandums, Transcripts sthereof, and shall
render to said collector, on the hrst, tenth, and
| twentieth days Of each and every month in each
year, or within five days thereafter, general ac-
count in writing taken from his books of the num-
Der of gallons of sprtuous liquors distilled and sold
or removed for consu mption sale, and the proof
thereof for the period or fractional part Of month
proceeding said day, for such portion thereof as
may have elapsed from the date of said entry and
report to the said day which shall next ensue; and
shall aIsa keen a book or books, in form to he
ue and to be open at all seasonable hours for nspec
tOn by the collector and of the district,
wherein shall he entered, from day to day, the guam
titles Of grain other vegetable productions, or
other substances put into the masE-ub by him, his
Hget or superini cndent for the purncse If prOdu-
cng spirits and shall verify, to be verified.
the said entries reports, books. and gcnefa accounts
by oath affirmation, TO be taken before thecOec-
tor some Other fiaer authorized by the laws Of
the State I" administer the same according to the
form required BY ihis act where the same is pres
cribed and shall also pay to the collector the du-
ties which by this set ought to be padO the spir
itous liquors distilled and sold, or removed ror
consumption SALE and in said accounts mentioned,
at .he time of rendering an account thereof.
Sec. 46 And be Il further enacted, That the COLES
tor of any district may grant permit to owner or
owners of any distleTy within his district 70 send
ship any spirits the product of said distillery after
the quantity and proof thereof shall have been AS
certaned by inspection according to the provisions
of this acs to any place without said district and
within the United States and in such the bill
Oflading receipt which shall be in such form as
| the Commissioner of Internal Revenue may direct
Ofthe-same Lal be taken in the name of the cOec-
tor Of the district in which the dstillery is situate,
and the spirits aforesaid shall be consigned in such
bill Of gdlng receipt the collector of the dis
rict in which the place is situate whittier the spr-
ts is sent or shipped and he mount of duties upon
said spirits shail be stated in the receipt and upon
the arrival of the spirits, aud upon the demand Of
the collector aforesaid, the agent Of tae diStiliery
| and the of the agent, for he convenience Of
the collector shall always appeSc in the bill of la
ding Or Tie receipt shall pay the duties upeu the
SAID spirits, with the expense If freight, and every
other expense wbieh bss accured thcrerpon; and
sad coectnr. upon the ,iaym t 81 the DATES aforeA
SD. ssql 9e4syer tss "a q lailingf IsceiPt aPd
The duties not paidts afors aid. then toe said
spiris Shall Ss stored at the risk and cost Of the
owner agent thereof who shall pay addition CJ
ten per eentum thereup n AMI all the general pro-
visions Of this act, in reference TO liens, penalties
and fueitureS, also in reference to the collection
shall apply therct0 and be enforced by tho collector
Of the district in which the collector may be: Pro
lrided That no permit shall be granted under this
section. rOr quantity less than fifty barrels: ARd
prouided further, That the Commissioner Of Inter
nal Revenue, under the directi,n Of the Secretary
,f the Treasury may max" such further regulations
and TeXUr: such further securities. as he may deem
proper in order protect the reyenu, and to carry
cut the spirit and intent Of this section.
Sec. AZ. And be 1t further eHacted, That distilled
spirits may be removed from the place Of wanuiae
ture tor The purpose of being exported. or for the
purpose Of being redis:led Tor export, and refined
coal oil may be removed for the purpose Gf being
exported, after the quantity .: spirits oil SO re
moved shall have been 3Scertaired by inspection
ac ord ny to he provisions Of tiisac NJ on and vi
the NritIen permission of the collector or depultl
collector Ofthe district. without payment of th'
,horeof having first gwen bord the United StateF
with sufficient aureiles n the manner ard form am
under r, gnations prescribed by the {, mmtssione
Of Int rnal Revenue, and in at least duhle the am
# said duties Ia export the said spirits or OF
or nav the duties tU .reOu within such times ma
be prescribed by tb. Comm>sirner, WHICH time shal
be stated in sa d brnd Prori1ed, bat arJ perSol
desiring TO give such bend shall first make oath, be
fore the col hector deputy collector to whom b
may apply for a permit to remove any such spirit
or oil. in manner and form to oe pr scribed by SAT-
COmmssiOner, that h9 intends to export such liquor
or OIL and that he desires obtain said permit 70
no other purpose whatever; and any collector o
deputity collector is hereby authorized to adminise
such oath And proUided. further, Tbatn such re
oval shall be permitted where the amount of dutie
does not exceed the sum of three hundred dollars
nor in any case where the person desiring such pei
mission has failed to perform he obligation of an
band previously given to the United States for To
j removal Of any such articles, until the same sha
have been fully KEEP; and pert, rmed. And the col
ector of the district in which any such bond may
o given is author zed 70 ance said bond on paymen
# sgd duties with interest thereon, Mt rate to
: fixed by said Commissioner, and all proper charge
If said liquors oil shall not have been exported
: or on satisfactory proof that the same have bee
8 exported aforesaid. And in case of the breach
the obligation of any sueh bond. the same shalt
forthwith forwarded 10y the collector of the distric
| to the Commissioner If Internal Revenue, to be
: him placed in the hands of the First Conn troer
, the Treasury, who shall cause the same proceeding
to be taken thereon for the purpose of collecting Il
duties interest ard charges aforesaid are prov
ded in this act in case of delinquent collector.
,f Sec. 4S. And be it further enacted. That Il
entries made in the books Of the distller, requir'
TO be kept in the foregoing section, shall, Il
first, tenth, and twentieth days Of each and eve
month, or within FIVE days thereafter, be verified
oath or affirmation, to be taken aforesaid, of Il
;, person or persons by whom such entries shall ha
y beeo made, which oath affirmation shall be cert
fed 1T the end of such entries by the collector
ofieer administering the Same, and shall be, in su
stance as follows: Il do swear Coz affirm that {
foregoing entries were made by me on the resneeti
days specified and that they state, according to Il
best of my knowledge esi belief. the whole quanti
n Of s.,iFitu Jus liquors distilled and sold, remOy
for consumption or sale, at the distillery owned
-, in the eeounty of -. amounting TO -
st gaIlons, according to the laws prescribed by {
=. Unit d States. .
!. Sec. 80. And be it further enacted, That {
owner, agent, or superintendent aforesaid. shall,
case The original entries required to be made in
books By this act shall not have been made by hi
~ self suboin to the oath or affirmation of the pers
BY whom they were made the following oath
ID alirmstioa to be taken ss aforesaid: 81 do sW,
nd or affirm that, to the best Of my knowledse 3
belief the foregoing entries are just and true, a
-, that / have taken all the means in my power
= make them So"
~ See. so. And be it further enacted, That on a
- after the first day of August, eighteen hundred q
- Ill L. al koop lor