Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1863-01-10

! Commissioner Boutwell, as recently Civ
en- number of decisions in reference to
the construction to be given to certain
clauses in the Tax Law. We give some
of them that will be found of interest ia
this neighborhood.
IN REFERENCE TO COAL OIL DIsrLIERs--tBo
'wAREHoUsE) 6f
Tue owner or owners of any coal oil dis.
tilIery may erect warehouse at his or
their own expense, of materials to be ap.
proved by the Collector of the district
Said warehouse when approved by the Col.
lector is hereby declared bonded ware
house of the United States, to be used only
for storing coal oil /; aud to be under the
custody of the Collector or his deputy.
Fhe duty on the oil stored in such ware,
house, shall be paid when, and as the oil is
sold, or removed from such warehouse Tor
sale. 4 -.-. .-a55 esr. e-rf fsr7nsleig
N REFERENCE TO DIsTuLArE (GRANTIEd PERHIEs
TO REMOVE, &e.) aa7voi
l, Collectors may grant permits to pro.
ducers of coal oil, not refined, and known
as "distillate," to remove such distillate
from the place of production for the pur-
pose ofre6nug the same elsewhere upon
first give bonds :, to the satisfaction of the
Collector of the district where the same ID
produced, that the dis.illate shall be so re.
iued and the tax or duty thereon paid to
the Collector of. the district where, the
same shall be refined. Prorided, hot0erer.
that the oil, when refined, may be bonded
for expectation, under the regulations re-
lating to the expOrtat,on of coal oil. n.
g. 1t shall be tho duty of Collectors
and deputy Collectors, before granting =
permit for the removal of dstillate, to
cause The casks containing the same to be
marked in snch manner that they may
be identified and the permit shall contain
an accurate description Of such marks, and
a copy of the permit shall be transmitted
10 the Collector Of the district to which the
distllate is to be removed.
IN REGARD TO REcrIF1KR's LICENSE.
The basis for calculating the amount Of
license duty, that Reeiiier of Liquor IL
subject TO uhder the Iniernal Revenue.
Law, is the number Of barrels or casks,
containing not more than forty gallons,
each, produced by the process Of rocti6ca-
tion aud not on the qnantiiyb of proof IL.
qHor used. Rectiiers will keep record of
the quantity Of liquor produced, and will be
required to make monthly return Of the.
same to the Assistant Assessor, subscribed
and sworn, and to pay the amount Of Il.
sence tax secured thereon, when required
by the Collector.
N RHFEEEScE TO EVAPORATION or plsrrLLHD
.Ins. sPhrrs AsD COAL on. f1e ssa
Distilled spirits may be removed from
the place Of mapufacture. Tor the purpose
OF being restilled for export, and reGne1
coal oil may be removed for the purpose
Of being exported, after the quantity OF oil
or spirits SO removed shall have b6ea ss-
certained by insTeetion, according 20 the
provisions of the Excise Law. upon and
with the written permission Of lhe Collector I
(see form No. 3l) Of the district, without
payment of the tax thereon previous 10
such removal. The owner thereof having
frat given bonds (form No. 32) 40 ,ho,
United States With Sufficient sufeties la.sx
Jeast double the smonnt Of said dnissst ex,f
port said spirit or oil, or paH.iho dplieu
thereon within period R0f exoeeaing nlRa
ty dags1romath athesdate Of said bond. ~. A
This bond must be given p9 the QWnela