, 1864-10-24


in ieyying duties on liquors above and be-
low proof. the table contained in the manual
for inspectors of spirits, prepared by Pro-
fessor McCulloch, under the superiutcn-
deucy of Professor Bache, and adopted by
the Treasury Department, shall be used
and taken as giving the proportions of abso-
Lutte alcohol in the liquids gauged and proved
according to which duties shall be levied,
until otherwise ordered by the Secretary of
the Treasury, who is hereby authorized to
adopt such hydrometers and prescribe such
rules and regulations as he NAV deem ne
ccssary TO insure a uniform system Of in
spection and gauging of spirits snbject TO
duties throughout the United StatsE.e .e-la g
See. 81. And be IL further enacted, That
every person who shall be the owner OF any
still, boiler, or other vessel, used or intended
to be used for the purpose Of distilling spir-
ituous liquors, as hcreinbefore provided, OF
who shall have such still, boiler, or other
vessel under his superintendent, either Us
agent for the owner or on his ownaccount;
and every person who shall use any still,
boiler, or other vessel, as aforesaid, either
MS owner, agent, or otherwise, shall from
day to day make true and exact entry, or
cause to be entered in book to be kept for
that purpose, the number of gallons Of
spirits distilled, aud also the number Of
gallons placed in warehouse, and also the
number sold, or removed for consumption
or sale, and the proof thereof; which book
shall always be open in the daytime, (Sun-
days cxcepted,) for the inspection Of the
said assessor, assistant assessor, collector,
deputy collector, or inspector, who may take
any minutes, memorandums, or transcripts
thereof; aud shall render to said assessor or
assistant assessor, on the first, eleventh, and
twenty. first days Of each and every month in
each year, or within five days thereafter, an
account in duplicate, taken from his books, Of
the number Of gallons Of spirits distilled, and
also the number of gallons sold, or removed
for consumption or sale, aud the proof
thereof, not before accounted for; and shall
also keep book, or books, in form to be
prescribed by the Commissioner Of Internal
Revenue, and to be open at all seasonable
hours for inspection by tho assessor, assis-
tant assessor, collector, deputy collector, or
inspector of the district, wherein shall be
entered, from day to day, tho quantities Of
grain, or other vegetable productions, or
other substances put into the mash tub by
him, his agent or superintendent, for the
purpose Of producing spirits, and shall
verify or cause to be verified the said entries,
reports, books, and accounts, by oath or af-
firmation, 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 tho collector
Of the district one Of the said duplicate ac-
counts duly verified as aforesaid; and shall
also pay to the collector the duties on the
spirits SO distilled and sold, or removed for
consumption or sale, aud in said accounts
mentioned at the time Of rendering the du-
plicate account thereof Provided, That
distillcrs who dis.il or manufacture less than
one hundred aud fifty barrels Of spirits per
year may make returns and pay duties on
the first day Of each and every month in
lieu of the first, eleventh, and twcnty-frst
days Of the month, and furnish bonds cor
rcspoudingly, anything to tho contrary not.
withstanding: And prov ded further, That
brandy distilled from grapes shall pay tax
of twcnty-ivc cents per gallon.
Soc. SO. and be Il ftftser enacted, That
there shall be appointed by the Secretary
Of the Treasury, in every collection district
where the same may be necessary, one or
more inspectors of spirits, refined coal oil
or other oil, tobacco, cigars, and other arti-
cles, who shall take an oath faithfully to
perform their duties, in such form as the
Commissioner Of Internal Revenue shall
prescribe, and who shall be entitled to re-
ceivc such fees as may bc fixed and pre-.
scribcd by said Commissioner, 10 be raid
by the owner or manufacturer of the arti.
cies inspected, gagged. or proved. And
any manufacturer Of spirits, refined coal oil
or other oil, tobacco, cigars, or other articles
which NAV by law be required to be in
spectcd, who shall refuse TO admit an in-
spector upon his premises, so far as il may
be necessary for the performance Of his du.
ties, or who shall obstruct an inspector in
the performance Of his duties, shall forfeit
the sum of ono hundred dollars, to be re.
covered in the manner provided for other
penaltics imposed by this act.
Sec. so, And be Il further enacted, That
all spirits distilled as aforesaid BY any per-
son licensed as aforesaid shall, before the
,.,,,o a,,o ,,sod or ran,ov-od for anr nurnosa