Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-25
OFFICIAL.
LAWS OF THE UNITED STATES.
Passsd at the First Session of the Thirty
eighth CoH9rcSs.
nusL,o-No. 1881

tPUBIC-No. 1A5.
ANIcI to provide internal revenues to support the
government, TO PsJ interest on the public debt,
and for other purPoseA
sPIRIIs, ALE, BERR AND PORTER.
Sec 3d. And be it further enacted. That there shall
he appointed by the Secretary of the Treasury in
eysTS collection district where the same may be me-
eessGry, or more inspectors of spirits, refined
coal oil or other oil tobacco, cigArs and other arIi
cles VIII 10 shall take oath faithfully to perform
thsir duties, in such form as the Commissioner Of
Internal Revenue shall prescribe, and who shall be
entitled TO receive aueh ices may be fixed and
serbed by said Commissioner 70 be paid by the own
err or manufacturer Of the articles ingpected guRged
or proved. And any manufacturer Of spirits, REIN
cIeG which may by law be required TO be inspected,
who shall refuse to admit an inspector upon bis pre-
misses far may be necessary for the performance
Of his duties, or who shall obstruct Inspector In
the performance Of his duties shall forfeit the
Of one hundred dollars, TO recovered in the manner
provided for other penalties imposed by this act.
Sec SO. And be It further enacted. That all spirits
distilled as aforesaid by any person licensed Gfore
any purpose, be inspected, guAged and proved by
inspector appointed for the performances such
duties who stRil mark upon the caEk or other pack
age containing spirits in manner to be prtser-
by said Commissioner, the quantity and proof of
the contents Of such cask or Package with the date
Of inspection aud the name Of the Inspector, and
shAn make Teturn Of all spirits 50 inspected, and
the name OF the dister, to tue collector, and du
pcate thereof 10 the assessor Of the DISTRICT and
the duty imposed by law shall be paid all spirits
Inspected aud not removed forthwith to q bonded
warehouse. And any person who shEll attempt
GuteutIy to eVAds the payment Of duties upon any
spirits distilled Aforesaid, by changing in any
manner the mark upon any such cAsk or package,
shall forfeit the OF hundred dollars for each
cAsk package altered or changed, to be recoV-
cred as hereinbefore provided. Aud any such In
spector WhO Ehal knowingly put upon any such cask
package any false fraudulent mark shall be liza
bic to the same penalty hereiDbefore provided for
each cask package 80 haudulently marked. And
any person who shall purchase or sell any empty
cask with the inspection marks thereon who shall
fraudulsntly any cssk or package marked, for
the purpose OF selling any other spirits than that 90
inspected for sell ng spirits of quality guam
tity different from that Inspected shall be subject
70 like penalty for each eAsk or package 30 pur.
chased. sold or used.
Sec. 60. And be it further enacted, That the own.
er or owners of any distillery or oil refinery may
provide, at his OF their eXpenEe, warehouse, in
conformity with such regulations the Secretary Of
the Trees1ry may prescribe; and such warehouse,
"hen approved " Tue - nsEeoy aeoiatsn
bonded warehouse Of the United States, and shall
be used only for EtTong distilled spirits or refined
coal oil nAphtha, and to be under the custody OF
the collector or his deputy. And the duty on The
spirits, coal oil naphtha in such warehouse
shall be paid before Il Il removed from such ware
house, unless removed in Pursuance Of law.
Sec 81. And be Il further enacted, That all dStI.
cd spirits aud all refined coal oil and nRphthA, upon
which an excise duty Is imposed by law, may, after
being Inspected, guAged, proved and marked by the
inspector according to the provisions Of this act be
removed, without payment of the duty, under such
rules and regulations and upon the execution such
transportation bonds other security the Seere-
tATy OF the Treasury may prescribe The said spir-
Its, oil or nAphtha 10 removed shAu be transferred
directly from the distillery or refinery to bonded
warehouse, established in conformity with law and
treasury regulations, and be transported from
such warehouse to any other bonded warehouse used
for the storage OF distilled Spirits coal oil nAph
tina Aud after the arrival OF such distilled spirits
coal oil DaphthA, at the bonded warehouse within
the district OF the assessor to which It has been trans
ferrsd It shall be again inspected and the duty shall
be assessed and paid on any deficiency reduction
of the number OF proof gallons beyond such allow
ance for leakage may DO established by the regu
IAtions oftho Commissioners Of Internal ReVenue re
eeiyed at the warehouse, from the number OF proof
gallons stated in the bond given at the place OIL
shipmont And any diated spirits, coal oil or naph
n sha he sinh IN a
same rules and regulations, and be chArgeable will
the same costs and expenses iu all respects which
imported goods deposited in public store bondet
warehouse may bO subject; and shall be in charge
proper oicer, 10 be designated by the secretaTy
the Treasury, who with the owner and the prophe
tor OF the warehouse, shall have the Joint custod
OF all the distilled spirits, oil or naphtha 80 stored
owner Of the said spirits, oil or naphtha. And al
labor on the same HhAll be performed by the oRne
proprietor Of the said warehouse, under the su
psrvisiOn Of the Ocer In charge of the same, and
the expense Of said owner proprietor Of the war
house. And no drawback shRlIin any case be allow
ed on any dstilled Spirits coal oil or naphtha, uPO
which an excise duty shall have been paid, eithe
before after IL shall have been placed In bonde
warehouse: Provided, That any distilled Spirits, Goa
oil or nAphtha may be withdrawn from the bondeS
warehouse after payment, to the collector of Inter
nal revenue Tor the district in which the wGrehOuS
70 situated, OF the duty imposed by law, or may b
removed without payment Of the duty for the pur
pose Of being exported or for the purpose Of bein
redisted for export, after the quantity and proof
the spirits, oil or bAphthA to be removed has beel
AscerAined and inspected according to the provision
execution OF such bond other security as the Sec
Rotary OF the Treasury may prescribe. And an
spirits, oil or nAphthA 30 removed for distillAtio
shAll beretuTned TO the and shall be aga
Inspected and the duty shA be paid the said col
lector on any deficiency reduction beyond tho al
lowAnoe for loss by rehabilitation established by IN
Commissioner Of Internal Revenue In the nunnbe
Of proof gallons received at the warehouse for tn
purpose OF being exported, ~ Aforesaid. And moth
ing in this section shall be construed to prevent
manufacture for expectation, without payment 9
fumery, cosmetics, cordias aud other liquors manu-
featured wholly or in part Of domestic gpiEitS, q
provided for in this act. -- 49,
Sec g: Aud b be It further enacted, Tint tn
entries required to be made in the books Of the dis
tillsry Aforesaid, shAll, the first, eleventh
In fye days thereafter, be verified by oath or AMIR
nation, OF the person or persons by whom such en-
tries shall have been made, which oath or af;rmA
the assessor or assistant assessor or ofeer adnins
terns the same, and ShAl be, in substance, as fol
lowe; 81 do swear Cor afhrm) that the foregoing en-
tries were made by on the respective DAYS s,ecI
ned and that they state according to the best OF nv
knowledge and 6eliOt the whole quantity Of spirit.
nous liquors distilled and sold, or removed Tor eon
sumption or sale, At the distIllOry owned by, II
ing to proof prescribed BY The laws OF ths Tafted
Sec. 6S And be it further enacted, That the own
err agent or superintendent Aforesaid SHALL in cas-
the original entries required be made IN his book
by this act shall not have been made by himself
whom they were made the following oath or affirma
tton, to be taken - Aforesaid IL do swear Tor AZ
nrml thar, TO the best OF my knowledge and belief
the foregoing entries Just and true, aud that
have taken all the means in my power TO make then
~
SEC. g. And be Il further enacted That there shall
be paid all beer lager beer ale porter and Other
similar feFmented liquors, by whatever name such
Hanors may be called, duty OF one dollar for each
and every barrel containing not more than thirty
one gallons and at Ike rate for any other quaint.
~ for fractional parts Of barrel which shah be
6reWed or manufactured and sold, or removed for
consumption or sale within the United StAtes or
the territories thereof within Dlsrictof
which duty shall be paid by the owner, agent su-
periutendsnt Of the brewery or premises in which