Delaware State journal and statesman., 1864-09-20

irst day Of February, eighteen hundred ami sixty i've
uy OF one dollar and fifty cents each and gal
and siSty-fve duty of two dollars on oao and ever
gallon. And all spirits which may be in the posses ol
ether the hst day fJuly February aforesaid no du'
having been rAid thereon, shall be held and treiei az
M ns % ra on those days respectively and said dud shA
% paid by the agent Of the ST
o. other vessel In which the said spre shall have bu
accounts of spirits ohaIgsnbls with dty re fed TO
DC rendered BY law. And the said duties shall s e1
W he ulstlefy ued for distng the same, with the
stils, vessels fixtures. tools therein an on Tie o
or tract Of land Ehereon the said dstillery situated
unul 1 lhe sAd duly shall be paid Ii1videf, Tht the
duty on all SPIRITS shall he c0ectsi at no lower rae tha
he basis of FIRST proof and shall be ncro.ae IN prqp1f9u
1T any greater strength than the srens 9Th first prooi
ff"vdsd farfh'r, That any person who .Hhan dislI
spirits aud use the same in the anufseurs Of any other
article without having taken out license and paid such
dulles as are prescribed by law in relation III 4reo sh
In addition TO all other penalties and iorieuras b. liable
70 Ay one hundvd per eentum additional duties thereon
sei. bb. And be itfurther enacted That tho term ft
proof used In this act and in the the United states
snail be construed and 10 hereby declared to
o9i o. quor which Corresponds 70 hity degrees OF
Irales eOntesmal hydrometar adopted BY regulation of
tho Treasury Department, OF August twelfth gntean
hundred aud hity at the temperature Of sixty degrees
tAhrenleits Thermometer. And In levging duties on
quoia above and below proof the table contained 10 the
ior inspectors ospirits prepared by Toieser Me-
Cuooh under the superintendency Professor Blch
Dy me Treasury Department shall be used and
lAkeh as giving the proportions OF absolute alcohol in the
liquids gsuged and proved according to which duties shall
~ oVleu nnh otherwise ordered by the Secretary of he
Ireasuy VINO Is hereby authorized to adopt such hydro
meterA and prescribe such rules and regulations s
may ueem necshhary uniform OF
tpecton and gaug spirits subject 20 duties through
Sec 81, And be II further enacted That every person
who shall be The owner Of any still boiler, vessel,
used intended to be tile purpose Of dsiils
lituons liquors, as haeinbefore provided, who shall
have such still, boiler, other under ap,rn.
enden' e, either AZ agent for The his
CUNT aud every psron VINO shall any still, boiler
or other vessel as aforesaid either owner agent
otherWise shall from day TO day mako rue aud exact
tnty cause to be entered in book to be Kept for thar
purpose, the number OF gallons Of spirits dtiei ard
also the number OF gallons placed in wAGehouse alsO
the number sold, for consumption or sale sud
tie proof 10 reof which book shall always be opon tho
daytime, Sundays excepted Tor the Inspection tha
said assessor assistant culsrtor deputy Or
or inspector, who may tlke ANY minutes,
or transcripts thereof; and shall render said assessor
or assistant assessor on he first eleventh, and twenty
nrst days Of each and every nu4th car Or m
Ia Eve days thereafter aaeoun ia duplicate taken
from his books, Of the nnmbe galu ofsplt distilled
and also the number sal Ous sos or removed for con.
sumption sale, and The p4c osscE not before pr-
counted for and shall slo Keep cook, books, in
form be prescribed bv Id, Com missioner OF Internal
Revenue asd to be opsf reasonable houts for in.
specon by ths sssessor stant SCISSOR, collector, dep
uty collector inspector Vi the district wherein shall e
entered from day to day quantities of grain or otho
vegetable productions, her Substances put into
mash tub by him. his agent Or superinteudsnt for did
psrpose Of Producing spirts and shall verify or
counts by oath or AfrmAtion 10 be- taken befose tbs
assessor or sstant other competent Off or
according 10 the form required by law and shall nma-
atey forward to tine collector of the district the
said duplicate accounts duly verified aforesaid and
shall also pay to The collector the duties the spirits
disied aud so d, or removed for consumption or sae
the duplicate account thereof Prortdei That disFs
who distil aeture less thzn hundred and fifty
barrels OF spirits per may make returns aud pay d
ties On the rst day Of ea,h and every month in lau Z
the nrst eleventh. aud twentyhrst days Of the nouth,
and furnish bonds corresponding y any thing the
trary Notwithstanding; AHd prOvldea Jiirfher Thai
brandy distilled from grapes shlpAy oftwenty1ya
cents per lion.
Sec 5s. and be Il further enacted, That there shall b..
appointed by the Secretary Of the Treasury in every
lection district whore The may be necessary Ort
moro inspectors Of plrits, refined coal oil other oil
baeeo cga g. and other Artlcl who shall III
faithfully 70 perform their duties, in such lie
Commissioner Of Internal Revenue shall ptessribs,
VIII shall be entitled to receive such fees may he hxei
and prescribed by said Commissioner, b paid by
owner manufacturer of the articles Inspected gagged
proved And any manufacturer Of spirits refined eoa
oil or either oil tobacco cigars other art Giles which
may by law be required to be Inspected who shall refuse
to admit inspector upon his premises It may
be necessary for ths performance o his du4s, or who
shall obsruet inspector in the performance Of his
shall forfeit the of hundred dollars, 10 he
cred the provided for other penalties imposed
by this Hc
ACT TO BR coFTTNJEp1