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

prcscribe and such warehouse, when
anprovcd by the collector, is hereby
|,ieclared a bonded warehouse OF the
United States, and shaH~be used only
for storing distilled spirits or refined
coal oil, or naptha, and to be under
the custody Of the collector or his dep
uty. And the duty ON the spirits,
coal oil. or naptha stored in such
warehouse shall be paid before it ia re-
moved from such warehouse, unless
removed in pursuance Of law.
Sec. 81. And he it further enacted,
That all distilled spirits aud all reiin-
cd coal oil and naptha, upon which
an excise duty is imposed by law,
may, after being inspected, gagged,
proved, and marked by the inspector
according to the provisions ct thus
act, be removed, without payment OF
the duty, under such rules aud regn.,l
lations, and upon the execution "ot
such transportation bonds OF. other Sc
curity as the Secretary Of the Treasu.
nv may prescribe. The said spirits.
oil, or naphtha SO removed shall be
transferred directly from the distillnry
or refinery to bonded warehouse,
established in conformity with law
and Treasury regulations, and may
be transported from such warehouse
to any one other bonded warehouse
used for the storage of distilled sp'r.
its, coal oil, or naphtha. And after
the arrival Of such distilled spirits,
coal oil, or naphtha, at the bonded
warehouse within the district OF the
assessor to which it has been trans
fcrred, it shall bc again inspected,
and the duty shall be assessed and
paid on any deficiency or reduction OF
the plumber Of proof gallons beyond
such allowance for leakage as may
be established by the regulations oil
the Commissioners of Internal Revenue,
received at the warehouse, from the
number of proof gallons as stated in
the bond given at the place of ship.
ment. Aud any distilled spirits, coal
oil, or naphtha in the public ware
house shall be subject to the same
rules and regulations, and be charge
able with the same costs aud expens-
es in all respects to which imported
goods deposited in public store or
bonded warehouse may be subject !;
and shall be in charge Of proper Off.
Ger, to be designated by the Secreta-
ry of the Treasury, who. with the own
er and proprietor of the warehouse,
shall have the joint custody Of all the
distilled spirits, oil, or naphtha so stor-
ed in said warehouse, which shall be
at the risk of the owner of said spir-
its, oil, or naphtha. Aud all labor on
the same shall be performed by the
owner or proprietor OF the warehouse,
under the supervision OF the officer
in charge Of the same, and at the ex.
pcnse of the said owner or proprietor
of the warehouse. And no draw back
shall in any case be allowed on any
distilled spirits, coal oil, or naphtha,
upon which an excise duty shall have
been paid, either before or after II
shall have been placed in bonded
warehouse Pror,ded, That any dis
titled spirits, coal oil. or napl,iha may
he withdrawn from the bonded ware.
house after payment to the collector
Of internal revenue for the district in
which the warehouse is situated, OF
the duty imposed by law, or may be
moved without payment of the duty
for the purpose of being exported, or
for the purpose Of being redistilled Tor
export, after the quantity and proof oil
the spirits, OIL, ar naphtha Ia be re
moved has been asceriained and IN
spected according to the provisions oil
law, under such rules and regulations
and the execution of such bond or otn'
er security as the Secretary OF the
Treasury may prescribe. And any
spirits, oil, or naphtha so removed io'
distillation shall be returned to the
warehouse and shall be again inspect
ed, and the duty shall be paid to tho
said collector on any deficiency or re
duction beyond the allowance for loss
by Redistribution established by the
Commissioner of Internal Revenue, IL
the number of proof gallons received
at the warehouse for the purpose o.
being exported as aforesaid. AND
nothing i'm this section shall be con
strued to prevent the manufacture fol
expectation, without payment OF du
lty, of medicines, preparations, compo
sitions, perfumery, cosmetics, cordi
ais, and other liquors manufactured
wholly or in part of domestic spirits
| - ,A f>r Shia
Sec. 60. And be it further enacted
That the entries required to be made
in the books of the distiller, as afore'
said, shall, on the first, eleventh, and
twcnty-irst days of each and every
month. or within five days thereafter,
be verified by the oath or affirmation
of the person or persons by whom
such entries shall have been made,
which oath or affirmation shall be Ger.
tilted at the end of such entries by the
assessor, or assistant assessor, or Off
Ger administering the same, and shall
be, in substance as follows % do
swear Tor AFFIRM that the foregoing
entries were made by me on the re-
spcctive days specified. and that they
state, according to the best of my
knowledge and belief, the whole guam.
tity of spirituous liquors distilled and
sold, or removed for consumption or
sale, at the distillery owned by -
-, in the county of -. amount
ing to - gallons. according to
proof prescribed by the laws Of the
United States"
Sec. 63. And be it further enacted,
That the owner. agent, or superintend-
ent aforesaid, shall, in case the orig
inal entries required to be made in
his books by this act shall not have
been made by himself. subjoin to the
oath or affirmation of the person by
whom they were made the following
oath or affirmation, to be taken as
aforesaid Il do swear Tor affirm)
that. to the best Of my knowledge and
belief. the foregoing entries are just
and true and that have taken all the
mnan in ma. M mn. N m a ka than On ~