Nebraska advertiser., 1862-11-15
-OFFICIAL u.
LAWS OF THE UNITED STATES.
Passed at the Second Session q the Thirty
Seventh Congress.
[PUBLrsnED By ArTaORrTT ]
REYEyUE LAW.-COVTTYUED

frst proof used ia this net and in se.tiOn six Of the
act March SCI ond, eighteen hundred and s%ixty-one,
entitled AN act TO provide for tae payment OF out
Standing treasury notes, to authorize a losln, u reg
Mate and fix the duties on imports, and Tor Oth-r
PURPOSES shall bsconssrued and is h eOy de'ar,d
to mean, Ihlt proc OF o liquor which corresponds to
6:ty degrees of Trsl es' ceBteStimai hydrune er,
adopted by regulation Of the Treasury department,
nf August twelfth. eighteen hundred and IF y, at
the temperature Of sixty degrees Of Fahrenheit's
thermometer ana tina: in reducing the temperature
To the standard of sixty, and in levying duties on
liquors above and below proof, the table Of CONNER
cial values. contained in tue manual for inspecters If
NJ suirits. prepared by Professor McCuilOh. under the
the supsrinse cadence Of Professor Baehs, and adopted
by the Treasury Department, shall be used and ia
ken as giving the proportions Of absolute alcohol in
the LIQUIDS gagged and proved according to which
duties shall be levied. ~.
Sec, 43. And BE It further enacted, That there
,hall be designated by the collected in every assess
ment district where the same may be necessary one
or more inspectors, who shall take an oath faithful
Iy 70 perform their duties in su IN form IS the Com
missioner of internal Revenue shall pruse=ibe, aud
who shall be entitled to receive such fees as may be
fixed and prescribed by SAID commissioner. And
all spirits distilled as aforesaid shall. before the
same is used or removed for consumption OF sale
be inspec cd, gagged. and proved by some person %
as aforesaid designated for The Performance Of such
duties, and VINO shall mark ubOn the cs.k of other
package containing such spirits, in a manner TO be
pIescribed by said commissioner, the quantity and
proof of the contents Of sueh cAsk % package. with
the date of inspection and the namB Of the inspec-
Tor. An any pers N who shall attempt fraudulent
~ to evade the payment of duties upon any spirits
dist HE'D as aforesaid, by changing IN any manner
the mark upon any such eask or package, shall for
felt the sum Of FIVE hundred dollars for each oask or
nackaae &. altered or changed, to be recovered as
hereinbefore provided. AID the fees Of such in
spe.tor 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 laekage any false OF fraudulent mark,
shall be liable to the same penalty herein6eiOre
provided for each cask or p cia-e 80 fraGdu emily
marked. And any person who shall use any clsk or
package so market, for the purpose OF selling spirits
Of . quality different from that 20 inspected, shall
be subject to a like penalty for each oask or package
so used.
Sec. ~. Aud be 1t further enacted, That the own
err or owners of any d~i:tillery may erect, at his or
their own expense, n WarenOuS3 of iron, stone or
brick, with metal TT other FIRE proof root. 10 be con-
tiEuOus to such d~.stillery; and such warehouse,
when approved by the collector, is hereby de Jared
a bonded warehouse of the United States, AID shall
be used unly for storing distilled spirits, aud 10 be
under the custody of the coll-c or or his deputy
And the duty on the spirits stored in such ware
house shall be paid when. and a. it is sold Or re-
moved frum such w~arsiOuSe fOr sale
Sec. AS. And be- 1t further enacted, That every
person who, on the frst day OF August, eighteen
hunuACA aD4 - WV EhAiA " Wv 1NAoA VI RAy
still. Loiler, or other vessel. used or intended to be
used for the purpose Of d~iStilling SpiritUouS Liquors.
as hereinbefUre provided, or vino shall have such
still. boiler, or other vessel under his superinten-
denue, either aS agent for the owner or Ola his own
account. and every person who, after said d -, shall
use or intent to use any still, boiler OF other vessel,
"a aforesaid. either as owner, agent, or Othrrwis Sc.
shall from day t1 day make true and eXpct entry, Ct
cause to be entered, in a book to be kept BY INN for
that purpose. the number Of gallons OF spirItuUus
liqIOrs distilled by b,m, and Il 50 Jhe number Of gal
Ions sold, or renIVcd tor consumption or sale, aud
the proof thereof. which book shall always be open
in the daytime, Sundays excepted, for the inspec-
zion Uf the said collector, who may take any min
utes, memOrauduInS, or tTsnscripIs thereof, aud saall
render To said collector, on the first, tenth, and
twentieth day of cash and every month IA each
year, or within i've days thereafter. a general ac-
count in writing, taken from his bpuks, Oi the num-
Der Of gallons Of .%piFitu0us liquors distilled aud sold,
or removed for cOns1 mptiOn CT sale, and the proof
thereof, for the parioi Or frac tiOnal part OF n month
proceeding said day. or for such portion thereof "a
may have elapsed from the date Of SAID eDtry and
report to the said day which shall next eusue and
shall alsO keep 3 book, or books, in q form To he
prescribed by the Com missioner OF Internal R3veu-
ne, and To be open at all SeasOnable hOursfor InSpH1'-
tiOn by the collector and assessor of the distract,
EheTeIn shall &c entered, from day to day, Jhs guam
titles of grain or other vegetable productions, or
other substances put into the IN ,sh-tub by him, hrs
agent, or superint endent. for the purpose ut prOdu-
clns spirits and shall verify. or cause to be verified,
the said entries, reports, books, and genefdl accounts
by oath or affirmation, To De taken O;f1re tue culls,-
tor or sOm5 Ogher Ufi1er authorized by tue laws Ot
the State to administer the same according t. the
form required by this act, whore the same is pres
cribed and shall also pay I'd the ~collett0r the du-
ties winch by This act ought to be paid Oh the spir-
itOuS liquors 80 distilled AMI sold, or removed rOr
consumption or sale, aud in said accounts mentioned,
at The lime of rendering an account thereof.
Sec. IS. And be 81 further eHdcttd, hat the cOllec-
tor of any district nIty grant IA permit to owner ur
owners OF any drstliiery within his district to senl r.
chip any spirits, the product of said distIilery, aIt-r
the quantity aud proof thereof shall have been as
certaIned by inspection according to the provisions
0f this acS, to any place without said district an
within the United States aud in such case the bill
OF ladiDg TT receipt which shall be in such form as
the Commissioned of Internal Revenue my direct)
OF the sauna s. all be taken la the name OF the cOllec-
tor ct The district IN which the dIstillery is situate,
and the spirits AFORESAID shall be consigned |, ia su:h
b IL Of lad,ng or reeeips, to the collector If the dis
trict in which The pace is situate, whittier the splr-
its is sOnt OF shipped, and he amount of dufIes up n
said spirits shall be stated in the receipt and upon
the ARRIVAL OF the spirits. aud upon the demand Uf
the collector aforesaid, the agent of the ~disuliery
aud the name OF toe agent, tor the cOnvenIeIce of
The collector, shall always appear In tho bill of Ia
ding Or the receipt shalt pay the duties upon the
said spirits, with the expense Of freight. and every
other expense which has accured thereupOn and
'' NPOu NHS ply ~ III Aea "
SAID, shall deliver the bill of lalinS Ur receipt and
the spirits to the agent Of the SAID disulieTJ aud If
the duties are not paid ~ afor, said, then the said
spiri's shall be stored at the risk and cost OF the
owner or agent tharepf, VIII shall ply an addition c.
ten per centum thereup,n AMI ali the general p,U-
visions Of this aat, in reference TO liens, pena ties,
and fO1feitRres. Is also ia reference 20 the collection,
shall apply thereto. and b. enforced by tho collector
ot the district in which the collector may bo: Pro-
cided, That no permit shall Do granted under this
a cTiual rr a onanriiv l.sz than 6ffv harrplS. And
prOrided. further, That the Commissioner of Inter
nal Revenue, under the direction of the Secretary
IF the Treasury. may make such further rsgulttirns,
and Texuire such further securities, rs he la ty deen
proper in order to protect the revenu and to carry
the spirit and intent Of this section.
Sec. 81. AaI be IL further enacted, That distilled
spirits may be removed IRON the place Of Danutsc-
Tor the purpose # being exported, or fur the
purpose of being Tedis;illed Tor export, ami refined
oil nny be removed for the purpose IF being
exportef, after the quantity .: spirits or oil So re-
moved shall have been ascertained by inspection,
according to the provisions of thisact, upon and wi b
ne written permission Ut the collector or dsputity
collector of tue district, without IaymenT ut the
duties thereon previous to such removal, the owner
thereof, having first given bond 10 the United States,
sufficient SnretIes, in the manner and form and
under regulatipus prescribed Ly the Commissioner
Internal Revenue, and in at least double the aIn-
1unt # said duties. to export the said spirits or oil
Ir pay the duties tqereOn within such times rs may
be prescribed by the Commissioner, which tim : shall
DC stated in said bond Provided, That amp person
desiring TO give such bDud shall first make oath, be-
the coIiectOr OF deputy collector 30 whom he
mF Y NIulV for "A ~ mil Ia rpmOVe anV such IN riffs