Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-03-19
eallg gntelltgeuFRr
OFFICIAL.
LAWS OF TIE UNITED STATES.
Passs5 Al tbs FFrst .SessiOR efstht Thirty
eighth CoH0Ttss. = 8,
CFUBLlO-No. III

Be Il enacted by the Senate and House |
Of Representatives of the United States of |
America In Congress assembled, That |
from and after the passage of this act, in |
lieu Of the duty provided for in section
foEty.ons of an act entitled can act 70 |
support the Government and to pay inter. |
eat on the public debt" approved July
fret, eighteen hundred and sixty-tWo, aud
In addition TO duties payable for licenses,
there shall be leTied, collected, aud paid on |
all spirits that may be distilled and sold Il
or distilled and removed for consumption
or sale previous to the frat day of July
next, OF hFSt proof, the duty. Of sixty cenfs !
on each and every gallon; and said duty
shall be lien and charge on such spiritS,
and also on the interest of all persons in
default In the distilleEy used for distfllinR
the same, With all the stills, vessels, az.
lures, aud tools therein, and in the lot or
tract Of land WhereOn the said dtstiIlery is
situated, until the Eaid dnty shall be paid.
Provided, That the said duty on, spiritu.
ouS liquors, and all otherispirituous bsy.
erages enumerated in this act. shall be
collected at no lower rate than the basis
Of hrst proof, and shall be increased in
proportion for any greater strength than
the strength Of frat proof. .7s.
Sec. z. And be Il further enacted, That
all spirits or other articles on which duties
are imposed by the provisions of this ACT:
or OF the act referred TO Ia the first section
OF this act, and amendments thereto,
which shall be foun in the possession OF.
custody or within the control of any ogf
son or persons, for the purpose of being
sold by such person or persons; in fraud Of
the internal revenue laws, as heretofore
referred 70, or with design to avoid nav.
ment OF said duties, may be seized by any
collector or deputy collector who shall
heHe reason to believe that the Same are
possessed, had, or held for the purpose or
or design aforesaid, that the Same shall be
forfeited 70 the United States; and also ali
articles OF raw materials found in,the pos.
session OF any person or persons intend.
Ing 70 manufacture the same for the pnr.
peso OF being sold by them, In fraud of
said laws, or with design TO eTade the pay.
ment of said duties, and also all tools, i'm.
PlementsI Instruments, and personal prop.
srty whatsoever used In the place or build
Ing, or within any yard OF enclosure where
suen articles on which duties are imposed,
as Aforesaid, ahAll be found, NAV also be.
seized by any collector or deputy coIIAet6F
as aforesaid, and the same shall be forfeit.
ed as aforsaid; and the proceedings TO
enforce said forfeiture shaIl-be in the nature
OF proceeding In rem in the circuit or,
district court Of the United States for the
district where such Seizure is made. OF, In.
any other court of competent jurisdiction:
aud any person who shall have In his sch5!
Iody or possession Rnysueh spirits or other
articles, 3su6iect'ts duty as aforesaid for ne
purpose of selling the ssme with the fls.
sign OF avoiding payment of the dnties
imposed thereon, shall be liable 10 q men,
atty OF i've hundred dollars, or not less
than double the amount of duties fraGd66I-
lently attempted to be eTaded, to be, "a.
covered and applied as other penalties
provided BY the act heretofore men TONED.
Aud the spirits and other. articles which
snall be 9eiAed by any collector or deputy,
collector shall during the psndency Of
such proceedings, be delivered to the mar
Bhal Of said district, aud remain In 'his cSSo,
aud custody, aud under his control. ontili
NAL Judgment In saeh proceedings Rhail.
be rendered: Provided, however. That,
when the property so seized may be liable
to perish or become greatly reduced in
value BY keeping, or when It cannot be
kept without great expense, the owner
thereof or the marshal Of the district NAV
apply 70 the assessor of the district -
examine said property; and IT, In tbe
opinion OF said assessor, 1t shall be neces
eary that the said property should be Sold
10 prevent such waste or expense, he shall
appratso the same; and the owner there.
upon Shatt 'hHys uaid property returned 10
nlm upon giving bond In such form as may
ternRl Revenue, Rad in an amount eaual
to the appraised value, with such suretiss
az the said appraiser shall deem good and
Sutheient, to abide the final order. deores
or Judgement Of the court having copni.
EGnee OF the case, and to pay the amennk
OF said appraised value to The marshal or
otherwise, as he may be ordered and al.
Fected BY the court, which bond shall hs
hled by said appraiser with the Commia.
sioneF Of Internal Revenue. But IL aaid
owner shall neglect or refuse 70 give saiJl
pond the appraiser shall issue to the mar
Shal aforesaid an order 70 sell the same.
And the said marshal shall thereupon "a.
VertiSe and sell the said propArty At public
auction IN the same manner as Roods NAV
% sold on hnal execution in said district:
aud the pFoeeeds Of the sale, after deduct.
ing tue Reasonable costs Of the seizure aud
SAFE. shall be paid to the court Aforesaid,
70 4olae ttS hnAl order, decree, or iud9.
RSnt.
Sec. 8. And be It further enacted. That
All distilled spirits upon which an. exeise
duty ts imposed by Law may be exported
without payment of said duty, and. VbsS
the Sameis intended for expectation NAV.
without being charged with duty, De 70.
moved updsr sneh rnlaa and repulalJonv
Auo upon the execution of such trhnGnofs
tation bonds or other security ne the See.
FstaEy of the Treasury may prescribe; said
bonds or other security 70 be taken by ths
collector of internal revenue of The dis.
triet from which such REMOVAL is made:
Provided; That the said spirits. shall .be
transported directly from the dfslill6ry.o3f
. bonded warehouse To 4 bonded ware
house established 10 conformity, With the
law and Treasury regulations, ct q port 81
entry Of the United States, aud used ~
the storage Of distilled spirits; and be
placed in charge of a proper officer OF the
customs, who, together with the owner
And Proprietor Of the warehouse, shall