Smyrna times., 1863-06-04
WHOLE NO. 451


name such liquors may be called, duty only
of sixty cents for each and everp barrel contain
ing not more than thirty gallons, and at a
like rate for any other quantity or for fraction
al plrts of barrel: and prorded further,
That the Commissioner of Internal Revenue Is
authorized to make rules providing for deduc-
tions ON account of leakage, from the quantity
Of spirituouS liquors subject to taxation, under
the act to which this act is an amendment, not
exceeding five per centuIH Of the amount reno
we'd for sale; ami a;d deductions shall be SO
adjusted in the different parts of the United
States as to be prOpOrtioned, as nearly as prac-
tica lie, to the distance over which the manu-
facturer usually transports said liquors for the
wholesale thereof; and the owner OF the atOre-
said liquors shall be charged with and pay the
expense of aacertaining the leakage
Sec. Is. and be II further enacted, That any
brewer Of ale, beer, lager beer porter, or other
malt liquors, shall be required to render ac-
counts and make returns on the first day of
each and every month al no oftener. And
no brewer of ale. beer, lager beer, porter, or
other malt liquors shall hereafter be required
to keep record or an account, or to report or
return the quantities of grain Or other Vegeta-
ble productions. or other substances put into
the mash-tub by him or his agent or superin-
tendcnt for the purpose Of producing malt llq-
ours, any law to the contrary notwithstanding.
Sc a. And Je It further endcfed, That ev-
cry incorporated bank, or other bank legally
authorized to issue notes as circulation, which
shall neglect or omit to make dividends or ad-
ditions to its surplus or cOnting mt funds a. Of
ten as once in six months shall, in lieu thereof,
make returns, under oath, to the Commission
er of Internal Revenue, OH the first days Of
January and July i'll each year, or within thir-
ty days IT,. .eafter, of the amount of pI.f..s
which have accrued or been earned and r,cciv-
| ed by said bank during the six months Haxt
preceding said first days of January and July;
and, at the time Of making such returns. shall
pay to the Commissioner Of Internal neycnuc
dIty OF three per cent on such pr0ft-. ana
shall be subject to the provisions of the eighty
second section of the act to which this is an adj
! addition Pfordod, That the return fer the
first or January, eighteen hundred and sixty
three shall be made within thirty days after
the passage OF this act
Sec. l5. And be It farthcr enacted, That the
several assessors shall, on the first Monday of
May next, and OH The first Monday OF May in
| each succeeding year, direct and cause the sew
eral assistant assessors to proceed through eve
ry partOf their respective districts, and inquire
after and concerning all persons being within
the assessment districts where they respective
ly reside and liable to license duty under the
provisions Of this act, or of the act to which
this Is an addition and assess such personsas in
said acts is required And all licenses so assess
ed shall continue in force until the first day of
May next succeeding. And all licenses granted
after the first day of MAY IN any year shall ex-
pire On the first day Of May following, and shall
be issued upon Inc payne It Of ratable proper
ton of the whole amount of duty imposed for
such license and each Ii else so granted shall
be dated on the first day Of the month in which
it is ISSUED: Preceded, That any person. firm,
or corporation that on the first day of Nav
shall bnl an ehall ha
assessed ratable proportion for the time be-
tween the expiration of the license and the
first day OF May, eighteen hundred and sixty
four.
Sec. l6 And be 1t further enacted, That in
any collection district where, in the judgment
of the Commissioner of Internal Revenue, tie
facilities tor the procurement and distribution
OF stamped vellum, parchment, or paper, and
adhesive stamps are or shall be insufficient,
the Commissioner, as aforesaid, is authorized
to furnish, supply, and deliver to the collector
! Otany such district suitable quantity or amount
OF stamped vellum, parchment or paper, and
adhesive stamps, without prepayment therefor,
and shall allow the highest rate of commissions
to the collector allowed by law to any Other
parties purchasing the same, and may, in aG-
vance, require Of any such collector bond,
with sufficient Sureties, to an amount equal to
the value of any stamped vellum parchment
or paper, and adhesive stamps which may be
placed in his hands and remain unaccounted
for, conditioned for the faithful return when
ever so required, of all qualities or amounts un-
disposed OF, and for the payment, monthly, of
all quantities or amounts, sold or not remain
ing ON hand, And it shall be the duly of such
collector to supply his deputies with, or sell to
other parties within his district whs may make
applications therefor, stamped vcllum, parch-
mcnt, or paper, and adhesive stamps upon the
same terms allowed by law or under the regu-
latlonS OF the Commissioner of Internal Reve-
nue., who is hereby authorized to make such
other regulations. not inconsistent herewith
for the security Of the United States and the
better accommodation of the public in relation
to the matters herein before mentioned, as he
may judge necessary and expod.ent: PfOeided
That no instrument, document, or paper made
signed, or lSsHed prior to the first day of June,
AnnO Domini eighteen hundred and sixty
three, without being duly stamped, or having
thereon an adhesive stamp to denote the duty
! imposed thereon shall, for that cause, be deem
ed invalid aud OfnO effect: And prOC6ied, That
no instrument, document, writing or paper
required by law to be stamped, signed, or issu-
ed without being duly Stamped prior t, the
day aforesaid, or any copy thereof shall bo
admitted or used as evidence in any court un-
til legal stamp or stamps, denOting the
amount of duty charged thereon shall have
been affixed thereto or used thereon, and the
initials of the persons using or afhxng the same
together with the date when the same is 80
used or affixed, shall have been placed thereon
by such person. And the person desiring to
use any such instrument, document, writing, or
paper as evidence, or his agent or attorney is
authorized in the preseR .e OF tn, court to stamp
the same as heretofore provided by law.
Sec. Ii. And be Il further enacted, That, in
addition to the compensation now allowed to
collectors for their services, and that of their
deputies, there shall be allowed their accessory
and reasonable charges for postage actually
paid on letters or documents received or sent
and exclusively relating to official business;
and in calculating the commissions of collectors
OF internal revenue in districts whence distilled
spirits are shipped to be sold in other districts
IN pursuance of the provisions of the act to
which this act is an amendment, the amount
of duties due on the quantity Of spirits so ship
ped shall be added to the principal on which
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