, 1864-07-19
INTERNAL REVENUE.
To Collectors OF Customs and Colicca
tors Of Internal ReveUues
TREASURY DEPARTAEsr, orE1cE or lxTEKxLl

|
REVENUE, WAsutsoroS, July 8, 1861 !
The 55th section Of the act of June 80, 1864
provides that all spirits which may be in the
possession of the distl1ler, or in public store,
or bonded warehouse, on the first day ol
duly, 1864, no duty having b-en paid thereon,
that day, and the duty Of Sl.50 per gallon
shall be paid by the owner, agent or superin-
| tendent Of the still, or other vessel, in which
! the said spirits shall have been distilled.
Collectors will observe that this clause
applies to all distilled spirits which were on
the 1st day Of July. 1864, In the possession
OF the distil1er, or In any public store, OF
gallon must.be collected on the same when
removed, unless removed for expectation, OF
In transportation bonds under section GI OF
the act Of June so, 1864. For this purpose
there ID no difference between the different
kinds Of bonded warehouses.
Il 1T II any case collectors have, before July
I, lSt4, received money on account of spirits
or other manufactures which had not, In fact,
been sold, removed, or consumed, but were
on that day In the possession of the mauufac.
turer, or in public store, or In bonded ware
house, such payment cannot be considered as
the pay ment OF tax, inasmnch rs the arti-
cles were not subject to tax, and therefore
does not relieve the articles from liability to
the taxes imposed by the act of June 80.
collectors of customs will take notice that
distilled spirits placed In public store prior
to duly ], 1854, pursuant to the instructions
contained In the /" Circular to Collectors cf
Customs and Collectors of Internal Revenue,
March Z, 1sG4,' Issued By the Secretary Of
the Treasury and dated March 80, 1864, NAV.
BY virtue OF the act of June so, 1864. be re.
moved from said public store upon tie nav
mept OF the duty upon the same, at the rate
Of one dollar and hfty. cents per gallon, not
withstanding such spirits were originally al
lowed to be removed Tor the purpose Of ex-
portation only. But collectors Of customs
Will not permit such spirits to be removed,
except for expectation, until the owner pro.
duces receipt or certificate in duplicate
from the collector Of internal revenue for the
district In which the public storehouse is
situated, showing that the duties have been
paid on said spirits at the rate OF one dollar
and fifty cents per gallon, one of which re.
ce1pts must be forwarded to the commission
CT of internal revenue.
The circular Of March 30, 1864, above re-
1erred TO-, will continue In force, SO fur as ap-
R@alca5le, @ until new regulations are Issued.
coal oil will be taken by the collector, as
heretofore, but the applicant for permit to
remove spirits and coal oil is no longer re-
quiIcd to swear that ''the spirits or Oh are
for exportation," &c. The same form Of
bond, with the proper changes. may be taken
for the removal Of tobacco, and for the re.
moyal Of spirits for redistillation.
Section 40 Of the net OF July l, 1869, was
not re-enacted, and, therefore, spirits can no
longer be shipped from one district to anoth.
er ID bills Of flading.
Section 81 Of the act Of June 80, 1861, pro-
yides TINT tlisti1lers who distiI or man1tnc-
ture less than $50 barrels OF spirits per year,
may make monthly returns Instead Of tri.
monthly.
The regulations concerning lockage,, pre-.
scribed in Circular Is, will continue in force
until otherwise directed, excepting para
grnph II, which, Of course, becomes inopera-
tive by the repeal Of section 4G, act Of July /,
When spirits are removed, after payment
Of duties, from bonded warehouse eatab-
Hs5ed under section n Of the act Of july l,
lst2, only one per cent scan be allowed tor
leakage.
New forms for distiller's book and tri-
monthly return will be issued shortly. In
the meantime the old forms can be used bY
changing the headings Of two columns thus,
viz: the words removed to other collection
Districts" should be erased, and the words
"1emoved to bonded wnrehousen substituted
therefor; and the words ''remoyed in bond''
must be substituted for the words "remoyed
for export" The oaths on the old form of
distlller's book must be made to correspond
to the oaths prescribed in sections 81 md C3
of the act Of June 80, 1864.
JOSEPH ]. LEWIS, Commissioner
Approved july s, 1864.
W. 2. FEssESDES, Sec. OF the Treasury.