Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31

payment OF outstanding treasury notes, To
loan, to regulate and fix the du-
ties on imports and for other purposes" shall
be construed, and is hereby declared TO mean,
that proof of q liquor which corresponds to
fifty degrees of Trallc's centesimal hydrome-
ter, adopted by regulation of the Treasury de-
partment Of August IL, 1850, at the tcmpcra
Iure of sixty degrees of Fahrenheit's thermom-
2tcr and that in reducing the temperatures
TO the standard of sixty, and in levying du
lies on liquors above and below proof, the ia.
bic of commercial values, contained in the
manual for inspectors Of spirits, prepared by
Prof. McCulloch, under the superintendent
IF Prof. Bachc, and adopted by the Treasury
Department, shall be used and taken as Civ
ing the proportions of absolute alcohol i'm the
liquids guaged and proved according to which
duties shall be levied.
Sec. Az And be 1t further enacted, That
there shall be designated by the collector in
every assessment district where the same may
be necessary one or more inspectors, who shall
take an oath faithfully to perform their duties
in such form as the Commissioner of Internal
Revenue shall prescribe, and who shall be en-
titled to receive such fees as may be fixed and
prescribed by said commissioner. And all
spirits distilled as aforesaid by any person IL
ccnsed as aforesaid shall, before the same is
used, or removed for consumption or sale, be
inspected, gagged and proved by some person
so as aforesaid designated for the performance
of such duties, and who shall mark upon the
cask OF other package containing such spirits,
in manner to be prescribed 10y said Commits
sioner, the quantity and proof of the contents
of such cask or package, with the duties of
inspection and the name of the Inspector.
And any Person who shall attempt fraudulent
ly to evade the payment of duties upon any
spirits distilled as aforesaid, by changing in
ha
package, shall forfeit the sum of $500 for each
cask or package so altered or changed, to be
recovered as hercinbcfore provided. And the
fees of such inspector shall in all cases be paid
by the owner of the spirits SO inspected, guag-
ed and proved. And any such Inspector who
shall knowingly put upon any such cask OF
package any false or fraudulent mark Snail be
liable to the same penalty hereinbefore provi-
ded FOR each cask or package SO fraudulently
marked. And any person who shall use any
cask or package SO marked, for the purpose of
selling spirits of a quality different from that
so inspected, shall be subject to like penal
ty for each cask or package so used.
Scc A. And be it further enacted, That
the owner or owners of any distillery may
erect, at his or their expense, a warehouse of
iron, stone or brick, with metal or other g. q.
proof roof, to be contiguous to s- :, i;st;,,erv.
and such warehouse, :lIen approved 5y the
collec'or' hereby declared bonded ware.
ho''SSc OF the United States and shall be used
only Tor Storing distilled spiritseand to be un-
"a the custody of the collector or his deputy.
And the duty on the spirits stored in such
warehouse shall be paid when and as it is sold
or removed from such warehouse for sale.
Sec. AS. And he it further enacted, That
every person who, on the first day Of August
1862, shall be the owner of any still boiler
or other vessel, used or intended to lie uset
| for the purpose of distillng spirituous liquors
| as hereinbefore provided, or who shall hav,
such still, boiler, or other vessel under his su
perintendence, either as agent for the owns
or Oh his own account, and every person who
after said day, shall use or intend to use any
still, boiler or other vessel aforesaid, either
as owner agent or otherwise, shall from day
to day make a true and exact entry, or cause
to be entered in book to be kept by him for
that purpose, the number of gallons of spirit
uous liquors distilled by him, and also the
sumption or sale, and the proof thereof, which
book shall always be open in the day time,
Sundays excepted, for the inspection OF the
| said collector, who may take any minutes, mem,
orandums or transcripts thereof, and shall rem
der to said collector, on the 1st 10th and 20tl
| days of each and every month in each year, Oh
| within five days thereafter, general account
| in writing, taken from his books, Of the mum
Der of gallons of spirituous liquors distilled
and sold, or removed for consumption or sale
and the proof thereof, for the period or frac.
tional part of month preceding said day, ol
| for such portion thereof as may have elapsed
| from the date of said entry and report to the
said day which ahall next ensue (; and shall
keep a book or books in a form to be prescrib.
cd by the Commissioner Of Internal revenue
and TO be open at all seasonablc hours for in
spection by the collector and assessor of the
district, wherein shall he entered from day
to day, the quantities of grain or other vege-
table PRODUCT, ms, or other substances put in
to the mash tub, by him. his agent or super
intendent, for the purpose of producing spir-
its; and shall verify or cause to be verified the
said entries, reports, books and general ac-
counts, by oath or affirmation, to bc taken
before the collector or some other officer au.
thorized by the laws of the state to admins
ter the same according to the form required
10y this act, where the same is prescribed and
shall also pay To the collector the duties which
by this act ought to be paid ON the spirituous
liquors so distilled and sold or removed for
consumption or sale and in said accounts men
toned, at the time of rendering an account
thereof ae r.E as
Sec. 40. And be it further enacted, That
the collector of any district may grant a per-
NIT to the owner or owners of any distillery
within his district to send or ship any spirits,
the product of said distiliery after the guam
tity and proof thereof shall have been ascer-
tanned by inspection according to the proyis-
ions Of this act to any place without said dis
trict and within the United States; and in
such case the bill of lading or receipt (Which
shall bc in such form as the Commissioner of
Internal Revenue may direct Of the same
shall be taken in the name of the collector of
the district in which the distillery is situate.
and the spirits aforesaid shall be consigned i'm
such bill of lading on receipt, to the collector
OF the district in which the place is situate,
whittier the spirits is sent or shipped, and the
amount OF duties upon said spirits shall be
stated IN the receipt, and upon the arrival of
the spirits, and upon the demand of the col
lector aforesaid, the agent of the distllery
(and the name of the agent, for the convent.
ence of the collector, shall always appear i'm
the bill of lading or receipt shall paw the iu-
ties upon the said spirits, with the expense of
freight, and every other expense which has
accrued thereupon and the said collector up
on the payment Of the duties aforesaid. shall
deliver the bill of ladng or the receipt and
the spirits to the agent of the said distilery !;
ana IL the duties are not paid as aforesaid,
then the said spirits shall be stored at the risk
ana cost OF the owner or agent thereof, who
f"y "" sesntetoh vi tcU per CcDtuH there
upon and all the general provisions of this
act, In reference to liens, penalties and forfeit
ures, as also in reference 20 the collection
shall apply thereto, aud be enforced by the
collector Of the district i'm which the spirits
may be. Provided, That no permit shall be
granted, under this section, for a quantity less
than fifty barrels. And, provided further.
that the Commissioner of Internal Revenue.
under the direction of the Secretary of the
Treasury, may make such further regulations
and require such further securities as he NAV
deem proper, i'm order to protect the revenue
and To carry out the spirit and intent of this
section.
Tee. AZ. 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 redistiled
Tor export and refined coal oil may be remov-
cd for the purpose of being exported, after the
quantity of spirits or oil SO removed shall have
been ascertained by inspection, according to
the provisions Of this act, upon and with the
written permission Of the collector or deputy
collector of the district, without the payment
OF duties thereon previous to such removal.
the owner thereof having first given bond to
the United States, with sufficient surctics. in
the manner and form and under the regula-
tions prescribed by the Commissioner of Inter