Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-03

II the temperature OF sixty degrees
Tahrenheit's thermometer. And in
evying duties on liquors above and
below proof, the table contained in the
manual for inspectors of spirits, pre-
pared by Professor McCulloch, under
he snperintendency of Professor
Bache, and adopted by the Treasury
shall be used and taken
Is giving the proportions Of absolute
alcohol in the liquids gauged and
proved according to which duties
shall be levied, until otherwise order
ed by the Secretary Of the Treasury,
who is hereby authorized TO adopt
such 'hydromctcrs and prescribe such
rules aud regulations as he may deem
necessary to insure a uniform system
of inspection and gaug'ng OF spirits
subject to duties throughout the Uni
ted States.
Sec. 81. And be it further enacted,
That every person who shall be the
owner of any still. boiler, or other yes
sci, used or intended TO be used for
the purpose of distilling spirituous
liauors. as hcreinbefore provided, or
who shall have such still, boiler, or
other vessel under his superintend-
encc. either as agent for the owner or
on his own account and every per-
son who shall use any still, boiler, or
other vessel, as aforesaid, either as
owner. agent. or otherwise, shall from
day to day make true and exact en-
try, or cause to be entered in book
to be kept for that purpose, the mum.
Der of gallons of spirits distilled, and
also the number of gallons placed in
and also the number sold,
or removed for consumption or sale,
and the proof thereof which book
shall, always bc open in the daytime
(Sundays excepted, for the inspcc-
ton of the said assessor, assistant
assessor, collector, deputy collector,
or inspector, who may take any min
utcs, memorandum, or transcripts
and shall render to said as
SCISSOR or assistant assessor, on the
first, eleventh, and twcnty-iirst days
of each and every month in each year,
or within five days thereafter, an &C.
count in duplicate, taken from his
books, of the number of gallons OF
spirits distilled, and also the number
of gallons sold, or removed for con-
sumption or sale, and the proof there
of, not before accounted for; and
shall also keep a book. or books. in a
form to he prescribed, by the Commits
sioncr Of Internal Revenue, and to be
open at oil seasonable hours for in
spection by the assessor, assistant as.
SCISSOR, collector. deputy collector. or
inspector Of the district, wherein shall
be entered, from day to day, the quan.
titles of grain, or other vegetable pro.
or other substances put into
the mash tub by him. his agent or su.
perintendent, for the purpose OF pro-
ducing spirits and shall verify or
cause to be verified the said entries,
reports, books, and accounts, by oath
or affirmation, to be taken before the
assessor or assistant assessor, or
other competent officer, according
to the form required by law. and
shall Immediately forward to the
collector Of the district one of the said
duplicate accounts, duly verified as
aforesaid and shall also pay to the
collector the duties on the spirits &C
distilled and sold, or removed for con
sumption or sale, and in said accounts
mentioned at the time of rendering the
duplicate account thereof: Prorided
That distillers who distil or mannfac
turc less than one hundred aud eft!
barrels Of spirits per year may maxi
returns and pay duties on the frs
day of each and every month in lieu o
the first, eleventh, and twenty-firs
days Of the month, and furnish bonds
correspondingly, anything to the con
trary notwithstanding: And pror'da'
further, That brandy distilled from
grapes shall pay tax of twenty-five
cents per gallon.
Sec. So. And be it further enacted
That there shall be appointed by tn
Secretary of the Treasury, in ever.
collection district where the SAM
may be necessary, one or more inspec
tors of spirits. refined coal oil or othe
oil. tobacco, cigars, and other articles
who shall take an oath faithfully t
perform their duties, in such form al
the Commissioner of Internal Revcnu
shall prescribe, and who shall be emit
tied to receive such fees as may b'
fixed and prescribed by said Commits
sioner, to be paid by the owner Of
manufacturer of the articles inspected
gagged, or proved. And any manu-
facturer Of spirits. refined coal oil OF
other oil, tobacco, cigars, or other
articles which may by law be requir
ed to be inspected. who shall refuse
to admit an inspector upon his premi
SEES, SO far as it may he necessary FOL
the performance of his duties, or who
shall obstruct an inspector in the per
Torrance of his duties. shall forfeit
the sum of one hundred dollars, to be
recovered in the manner provided foI
other penalties imposed by this act.
Sec. SO. And be it further enacted
That all spirits distilled as aforesaid
by any person licensed as aforesaid
shall, before the same are used, or re.
moved for any purpose, be inspected,
gagged. and proved by some inspect
Or appointed for the performance OF
such duties, who shall mark upon the
;ask or other package containing such
spirits. in manner to be prescribed
~ said Commissioner, the quality and
proof Of the contents of such cask or
package, with the date of inspection
Ind the name Of the inspector, and
shall make q return Of all spirits so
and the nanle of the distil-
Ter. to the collector. and a duplicate
thereof to the assessor Of the district
and the duty imposed by law shall be
paid OH all spirits so inspecea aud not
removed forthwith to bonded ware.
house. And any person who shall at
tempt fraudulently to evade the pay
ment of duties upon any spirits distill-
ed as aforesaid, by changing in any
manner the mark upon any such case
or package, shall forfeit the sum OF
one hundred dollars for each cask or