The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-15
Icont.nued from Daily paper Of Aug. 9Th ] .

leetor Of any district may grant "a pc mi, to the
owner or owners OF any disIillery vi hia his dis
said distery, after the quantity aud pyoofthereof
shall have been ascerlaihed by inspect on accord
ing to the provisions of his ac, any place with
out said district and within the United stat s. ar d
in such the bill Of lading or receipt (which
shall e In such form as the Commissioner # In
ternal Revenue may direcO of the same shall be
taken in the name of the collector OF the district
in which the distileTy Is situated. and the SPIRITS
afDrts aid shall be cansigned, in such bill of ladiug
receipt to the collector of the strict in whicA
the place Is situate, whittier the spirits is sent
shipped. and the amount of duties upon said spir-
rs tha Q stated in the receipt, and upon the ar
rival of the spir.. s, aud upon the demand Cf the
coi ctor aforesaid, the agent of the stllery land
the name Of the agent for the convenience Of the
collector, shall always appear In the bill of llding
or receipt shall pay the duties upon the aid spir-
It's, with The expense of freight, and every other
expense which has accured thereupou; and he said
collector, upon the payment of the duti' s-afore
sail, shall deliver the bill ef ladng receipt nd
the spirits to the agent of the said distllery; and
If the duties not paid aforesaid, then the
said spirits shall be stored atthe risk aud cost of
tho owner or agent thereof, vh9 shalt pay an adj
dition of ten per centum thereupoD; and all the
general provisions Of th act, in reference tolenp,
penalties and forfeitures, also in reference to
the collection, shall apply thereto, aid be enforced
by the collector otthe strict in which he spirits
may be: Pro ibid, hat permit shall be grant
ed, uJd4r this section, for quantity less than so
barrels: Aud provided further. hat tue Com mis-
soner vi Internal Reyet ne, under the direction of
the secretary OF the Treasury, may make such fur-
ther regulations and require such further securities
as he may d. EN- proper in OF der to prctst the
enue and to carry out he spirit and intent of this
section. -
Sec. At. And be II further enacted That distill-.
ed spirits may be removed from the piee of man.
ufacture for the purp' of beng exported or for
the purpose OF beng redisilied for export, and
fined coal oil may BE- removed for the purpose of
being exported after the iantIty cf -spifitsor oil
SO removed thals have be- certained by ir.p.
tion, according to the DIVISIONS of th s act, upon
and with the written permission of the. Collector
| or Deputy Collector Cf the district without pay
| ment of the duties thereon previous to such re-
moval, the owner thereof having fist e. ca bold
to the United States, with sufficient ii. in the
manEer aud form snd under regulations prescriled d
| by the Comm ssioner Of Int-rual x venue, and in
at least double the aamopBt of said duties to ex :
por the said spirits or oil pay the duties thereon
within such time ss may be pre- cribed BY the Com.
missioner, which time shall be stated in lid bond:
| Provided That any person desiring t. give such
oonds snail hrst make 9th, Before the Collector
or Dvguty Collector to whom he may apply for a
permit to remevc any such spirits or ell, in man
neT and form to be prescribed by said Commission
| er, that he intends to e1portsuch liquors or OIL
and that he sires to obtain said iermit for no
other purpose whatever; and any Collector or Dep
| uty Collector Is hereby authorized o admins er
such oath: And provided, further, That no such
| removal shall tie permitted where the amount of
dnties does not exceed the OF $500, nor in any
case whero the letson desiring such pernission
has ftilsd to perform the Obligation Of any bond
previous y given 10 the United States for The re-
moval OF any such articles, until The same shall
have been FULLY kept and performed. Aud the
Collector OF the district in which any such bond
may be given is authorized TO canctl safd bond on
payment OF said duties, with interest thereon at a
rate to lie fixed by sai= OoDmissioner, md all
| proper charges, il said or.oiI liquors shal not
| have been exported, or upon salls aciory proof
| that tho same have been duly exported ~ afore
i'd. Aud In case Of the breach of the obligation
of any such bond, the same shslIbe forthwith
forwarded by the Co lector Of the district to the
Commissioner OF Internal Revenue, to be by hin
placed in the hands Of the First Controller Of the
Treasury, who shall cause the same proc edings Il
be taken thereon, Tor the purpose of collecting tn,
dutes inter, 81, and charges aforesaid, are pro
yidvd in this act in case Of delinquent Collec
tor. = =
entries made in the books Of the distiller, require
to be kept in the foregoing section, shall; til,
lst, 10Th and 20;h days ofeach and every month, %
within five days thereafter, be verified by vath o
afimation to lie taken as aforesaid, of the perso
or persons by whom such entries shall have bee
- made, which oath affirmation shall tie certife
at the end Of such entri,s by the Collie Off
n | Ger a IN. nsteribg the same, and shall he il sut
stance as fvliows: 81 do swear Tor affi my ths
5 the foregoing entries were made by me the re.
peetfve Gays specified, and that they It te acco.
: ing to the best of my knowledge and belief, tn
% who quantity Of spurious liquors distilled al
Z sola, or removed r consumption sale a. til
: distillery owned by ..,,,.. in the c.u1ty {
n cording to proof prescribed by the laws OF n
= United States.
sec 40. And Be it further enacted, That tho owne
= sgent or superintsUdent aforesaid, SHALL in cas-
: the original enti les required to be made IN h
s5 books by shis shah not have been m sde t
y himself, suljoin TO she or Affirmation OF IL
= person by whom 7 ey ~er mace the fo lowir
10 oath or affirmation to be taken aforesaid :"
a do swear (or airm) that, to the best of my know
edge and belief the foregoing tries are ust az
10 true aud that have taken all the means in n
- uCwer to make them 70 F" .sN
Ss.c nd he IL furthor pnactad. Tint m M
after the Isl day of August 1862 there shall :be pa
% on all beer, arg beer, ale, porter and other STU
% liar ftrmented quors, by whatever name such !
IN quoTs may be He'd, duty OF one dollar Tor
" aAd eve berrsl containing not more than 81 &
ions, and at a like rate tor any ofhe quantity
for fractiotat parts of barrel, which shall
N brewed or manufactured aud rod or removed {
," consumption or sac within the United s. a.es
the Territories thereof within the Distri
10 Of Columbia, after that day which duty shall
\. raid by the owner, agent, supei Of Il
~ brewery or premises in wh, eh such fsrmented
III quors be made, add shall be paid at the Til
= Of rendzr ng tie accounts Of such fermented
al quors 50 chargeable with duty, as required to
= rendered by the following section vi III = act
Do Provided, That fractional parts of a bari
shall be halves, quarters, eig MS aud sixteen
be any fractional pArt contaiLi1g less tnan one s
~ | teenth shall To aecounted one.sixteenth; me
Vs than one-sixteenth. and not more than pI
De eighth, shati be accented one egh h more tt
-. ous-eigh and not N re than cnequ lrter, th
Il be accounted one .quai tel; more than one qui
es counted one-h llf more thau oue.half shall
accounted one barrel.
Ok sec. 81. And be 1t further enacted, That G
:. ~ rson who, on said 1st day Of August, le
a. sh Ill be The owner OCCUPANT of any brewery
premtses used, or intended to be used for purpus
;ca the brewing or making such meuted liquOIs
W. who shall have such ~ ennis IS under his control
superini endeuce, as agent for the owner or oc
pant, or abal have in his possession custody
- vessel vesse sintended TO be used on said pref
- ses in the manufacture Of beer, larger beer
ia porter, or other similar fermented LIQUORS. cit
as owner agent, or otherwise, shall, from day
H. day. enter, or cause to be entered book to
A0l keve by him Tor that purpose, and which shall
or open at AL times, except Sundays, between the
nal sing and setting Of the sun, for The inspection
said Collector, " no my take any minutes or M
orandums or transcripts thsreof, the auantit tie
rec grain or other vegetable productions other
be Stances put into the mash tub, or other Use
for the purpose OF producing beer, or for any OF
purpose, and the quantity or number Of. bar
and fractional parts VI barrels Of termentedliq
.ip- mace and sold, or removed for consumptie
for de, keeping separate account OF the several n
~, and dtssiption and bhallrs ndsr to said cole
any on the hfsss day Of zach month IN each yea
see, within ten Gays thsI eatter, general account
writing, taken from his books, Of the quantiti'
} grsiu, or other vegetable productions or o
substances put IL TO the ma iub, or othtrw.s,
Ell fot the putpoee, or removed tor consu
tton or sale, sad the quantity or nunbe
barrels and rastional parts Of barrels oil each
be. OF ieImented liquors made and sold, OF "
the sing beer or Tor any other purpose, for one m,
aud preceding said diy, and shall verify, or
a by vsrin q, tbs said entries, reports books and
erBl accounts, On oath affirmation, to be "a
re TO bef re the collector, or some officer authorized