Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

State or Territory OF the United States or any part
thereof or Within the District Of Columbia t shall be
the duty Of the President and he s hereby authorized
TO proceed TO execute the provisions Of this within
or District Of Columbia 80 soon as the authorize of
the United states therein shall be re-estabahed and
70 collect the sums which would have been due from
the persons residing or holding property. goods
wares, or merchandise object or article therein liable
20 any duty license or tax, with interest the rate
such duty, license, or tax ought to have been paid
until paid IN the manner and under the regulations
prescribed in this act far applicable and where
not applicable the assessment and levy shaI be made
an ana the time ana manner Of collection regulated by
Internal Revenue under the direction Of the secre.
SIC 49, And be It further enacted. That the oa1cer.
who may be appointed under this act except within
those districts within any State or Territory which
shall be, and hereby arc, authorized in aiI casss
where the payment OF such tax has not been assumed
gardng the assessment and collection Of the direct
tax imposed by an act entitled An to provide in
public debt, and for other purposes" approved
August 8, 1861 or any direct tax which may Sc here
rect tax laid upon the Territory OF Nebraaka by said
act shall be paid and satisfied by deductn9 said
penses of the Territory Of Nebraska for Ire wear end
Ing Both of June, 1853 and no further claim shall be
said year Provided further That the State of Ten
nessee shall have until the 1st day of December next
to assume the payment finer portion of said tax
SEC 49, And be it further enacted That il shall be
the duty OF the Collectors within their respective dis
licenses h eonan the Or date d'g Ragso which iSs
sum paid, and the time when the same will ex!
pire and shall be granted to any person, being resi-
dent of the United States, who shall desire the same
by application, in writing, to such Collector upon pay
ment Of the sum or duty payable by this upon each
license requested And at the time of applying for
said license and before the is issued the person
so applying shall give bond TO the United States in
such sum as shall be required by the Collector, and
with or more suretes to be approved by said Col
lector conditioned that in case any additional still or
stills, or other implements to be used aforesaid,
shall be erected by him, his agent superintendent
he WILL before using, or causing permitting the
same TO be used report in writing the said Collector
the capacity thereof and information from time 10
time Of any change in the FORM capacity ownership
agency superintendent which all or either of tie
said stills or other implements may undergo; and that
he WILL from day to day, enter, to be entered
in book be kept for that purpose the number Of
gallons of spirits that may be distilled by said still or
Stills or other implements and also OF the quantities
stances put into the mash tub or otherwise used by
him; his agent or superintendent for the purpose Of
producing spirits which said book shall be open at all
times during the day Sundays excepted) to the in.
spection of said Collector, who may make any memo
randums or transcripts therefrom; and that he will
render to the said Collector on the rst tenth, and
twentieth days of each and every month or within
cense, an exact account in writing taken from his
books OF the number of gallons of spirits distilled and
agent, superintendent and the proof thereof and
also ofthe quantities of grain other vegetable pro-
ductiOns, other substances put into the mash tub
or otherwise used by him. his agent or superntendent
for the purpose Of producing spirits for the period or
fractional part Of month then next preceding the
by affidavit in the manner prescribed by this act and
that he will not sell or permit to be sold, or removed
for consumption or sale, any spirits distilled by him
under and by virtue of his said license until the same
shall have been inspected, gauged, and proved, and
the quantity thereof duly entered upon the books az
aforesaid; and that he WILL at the time of rendering
said account, pay to the said Collector the duties
which by this act are imposed the spirits so dis.
titled; and the said bond may be renewed or changed
from time to time, in regard to the amount and sure,
lectors.
SEC. 40 And be it further enacted, That the appli-
cation in writing made by any person for license for
dstiling aforesaid shall state the place of dstill.
ing, the number and capacity of the stin stills boil
er or boilers, and the name of the person. firm compa
ny, or corporation using the same; and any person
making false statement in either of the said partcu-
lars shall forfeit and pay the sum of S1OO to be recoy
cred with costs Of suit.
SEC H. And be IL further enacted That in addition
70 the duties payable for licenses herein provided,
there shall be paid on all spirits that may be distilled
and sold, removed for consumption or sale of first
proof on and after the 1s day of August 1862 the duty
of 90 cents each and every gallon which shall be
paid by the owner agent superintendent ofthe still
or other vessel in which the said spirituous liquors
shall have been distilled; which duty shall be paid at
the time of rendering the accounts Of sprtous liquors
SO chargeable with duty required to be rendered by
this act Provided That the duty spritous liquors
and all other sprituous beverages enumerated in this
act shall be collected at lower than the basis Of
first proof and shall be increased in proportion for anv
greater strength than the strength OF proof
SEC, ~. And be it further enacted That the term
act of March 3 1861 entitled An act to provide for the
payment of outstanding Treasury notes. to authorize
loan, to regulate and fix the duties on imports and
for other purposes shall be construed and hereby
declared TO mean that proof of liquor which cores
ponds to fifty degrees of Tralles's centesima HYDRO.
meter adopted by regulation of the Treasury Depart
ment of August H. 1850 at the temperature of sixty
degrees of Fahrenhet's Thermometer and that in ra
ducing the temperatures to the standard sixty and
IN leyyng duties on liquors above and below proof
the table Of commercial values contained in the man
ua Tor inspectors OF spirits prepared by Prof McCul-
loh, under the superintendent Of Prof Bache and
adopted by the Treasury Department shall be used
ana taken as giving the proportions of absolute alco-
hol in the liquids gauged and proved according to
which duties shall be levied.
n no ftr fhar afaI rI,,e4 Al.
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 perform
their duties in such form the Commissioner of In
terna Revenue shall prescribe and who shall be EMIT
ed TO receive such fees may be fixed and prescribed
oy sau commissioner. , And all spirits distilled as
aforesaid by any person licensed aforesaid shall be-
fore the same is used removed for consumption or
sale be inspected gagged and proved by some person
so as aforesaid designated for the performance osuch
duties, and VINO shall mark upon the cask or other
package containing such spirits In manner to be pre-
scrtbed by said Commissioner the quantity and proof
OF the contents such cask package with the date
oIlnspecton and the name of the Inspector And any
person who shall attempt fraudulently to evade the
payment Of duties upon any spirits distilled afore-
sald by changing IN any manner the mark upon any
such cas or package shall forfeit the sum of $500 for
each cask or package so altered changed to be re-
covered as hereinbefore provided And the fees of
such Inspector shall in all cases be paid by the owner
Of the spirits so inspected, gauged and proved And
any such Inspector who shall knowingly put upon any
such cask or package any false fraudulent mark shall
be liable to the same penalty heeinbefore provided for
each cask package so fraudulently marked And
any person who shall any cask or package so mark
cd for the purpose of selling spirits ofa quality differ
ent from that so inspected, shall be subject to like
penalty for each cask or package used.
SEC. "A. And be IL further enacted That the owner
or owners OF any distery may erect at his or their
own expense, a warehouse of iron, stone, or brick
with metal or other reproof roof to be contiguous to
such distilery; and such warehouse when approved
by the Collector, is hereby declared bonded ware
house of the United States and shall be used only for
storing distilled spirits and to be under the custody Of
the Collector his deputy. And the duty on the spr
It's stored in such warehouse shall be paid when and as
1t ls sold or removed from such warehouse for sale
SEC. 49, And be 1t further enacted That every per
son who. the 1s day of August 1862 shall be the
owner of any STILL boiler other vessel used or in
tended to be used for the purpose of distng spritu
GUS liquors as herenbefore provided, or who shall
have such STILL boiler, other vessel under his SUPER
intendence either agent for the owner or on his
own account and every person who, after said day
shall use or intend to use any STILL boiler or other YES
shall from day TO day make true aud exact entry or
cause to be entered in book to be kept by him for
that purpose the number of gallons of spirituous IL
qnors distilled by him, and also the number of gallons
sold, or removed for consumption or sale and the
proof thereof which book shall always be open in tbe
daytime, Sundays excepted for the inspection of tho
said Collector who may take any minutes. memOran.
dums or transcripts thereof and shall render to said
Collector on the lst 10th and Goth days of each and
every month In each year. within five days hereaf
ter general account in writing, taken from his books
OF the number OF gallons of sprituous liquors distilled
and Sold removed for consumption or sale and the
month preceding sand day. for such portion there
OF may have elapsed from the date of said entry and
report to the said day which shall next ensue: and
shall also keen book books in n form IN he nro