Delaware State journal and statesman., 1864-09-27
[pupLro--No. lls.I

Passed al tAs First Session Of The Thirty Eighth
Congress.
- [pUBLIo--N0. llS.l
An ACT 10 provide internal revenue 70 support the Gov
rvnment, pay Interest on tho public debt, and for
otter purposes
Continued
see Bs And be Il further enacted That all spirits dis
titled aforesaid by any person onsoi as aforesaid
nose be uspected gauged and proved by in pecor
appointed for the performance OF such duties who shall
mark upon the cask or other package containing sueh
rpirits in manner be prescribed by said Commission
en- quantity proof Of the contents of such citk
nackase with fhe afa Of inspection and the name the
inspector aud shall uake Of all spirits in
pected and the Of the % to the coieetor and
duplicate thereof TO the assessor Of lie district ana ihe
duty imposed by law shall be paid NIL spirits 10 In
peetei and not removed forthwith 10 bonded Narahuuse
nd any person who shall attempt lrtulMenty TO nyaSe
Tho payment Of dutos upon any spirits distilled m atort
said BY changing in any manner the mark upon any
sacb Sk package shall iofet the sum of ons hundred
Ia rao ed as heralnbsore provided Aud any such in
spsctop Who shall knowingly put upon any such eask or
n 4 rqinbefnre provided for each eAsk or pacs-
are as 10 rasg,asM NJ marked And any person who shall
purchase fs any e nss ny east or pssE
age 50 marked, Tor the purpose o. WIS of nu,v or
thsn That 60 nf peoled fnr seg shall be subject
quantity different frch that so insperted nrebns,,t
TO ike penalty ior each cask package 50 ,
sold, or used :
Sec. g. And be Ii further enacted rhst ile opnsr,
Ii
his or their own experse awareAou-p IL conformity with
such regulations the Secretary of tho Treasury may
prssefDe anu such warehouse, whsn approved by tile
collector is hereby declared bonded warehouse Of tie
United States. and shalt be used only storing distilled
Splits or reined coal oil naphha ba under the
custody Of the collector his deputy And the duty on
ths spirits eosl OIL naphtha STORED in such warehouse
shall be paid before it is removed from such warehouse
unless removed in pursuance nf law.
sec 81 And Be Il Jurth enacted That all distilled
spirits and all refined coal oil and nAphtha npOn which
an excite duty is imposed by law may, after being In
speeed gauged Proved and marked by the Inspector ac
cording to the provisions Of this act he removed Without
payment of the duty under such rules and REGULATIONS
and upon the execution of such bonds or
other secdriy as the Secretary of the Treasury may pe
scribe The said spirits OIL or napihn 30 reIoysd snI
be transferred directly from the dstlery or refinery to
bonded warehouse, established In conformity with law
and Treasury regulations and may be TRANSPORTED from
such warehouse TO any other bonded warehouse used
ior the storage OF distilled Spirits coal OIL or naphtha
And after the arrival Of such distilled spirits c5n o ar
nahha at the bonded warehouses within ts district Of
the assessor to which 1t has bedn transferred shall be
again inspected and the duty shall be paid
on any deficiency reduction of the number oproot a
Ions beyond such allowance for leakage as NAV be estab
shed hY the regulations Of the mmissoner Of Internal
Revenue, received at the warehouse from the umbor on
PROOF sAlons as saedi the bond given at the place OF
Shipment ARD any distilled spirits coal OIL or naphtha
In the public warehouses shalle the same rules
and regulations, and be ehargeahe with the same Gusts
aad expenses IN all respects TO which imported goods de-
posted in public store bonded warehouse may be- cub
ject and shall be in charge Of proper ote to be de.
sgnaed by the Secretary of the Treasury, who with hs
owner and proprietor Of the warehouse snail have the
Joint custody OF all the distilled spirits OIL or naphha SO
stored In said warehouse which shall be risk of the
owner ofthe said spirits oil naphtha Aud all labor on
the same shall he performed by the owner or proprietor
OF the warehouse under the supervision of the officer IN
charge of the same and at the expense Of said owner
proprietor OF the walehouse And no drawback shall In
any be allowed any distilled spirits coal OIL or
naphiha upon which duty shall hrye been nad
either before after it shall ha been paGd IN boad
warehouse: PrOuided, That any distilled sirits o ali
or nAphtha may be Withdrawn from tho b1nded wars
house after payment to the collector of nterua revenue
duty imposed by law, may be removed without payment
Of the duty for the purpose of bling exported or for the
the spirits. oil. ha
has been ascsraned and inspected according to the pro
viaous of law under such rules and 1agniations rt
execution of such bond other security as the Secretary
OF the Treasury may prescribe And any spirits oil or
naphtha removed for dlstilaon shall be returned to
the warehouse and shall be again Inspected and the duty
shall be pail to this said collector any deficiency or e
dueon beyond the allowance for loss by reiistlaon
the number of proof gallons received at Tie warehouse for
the purpose Of being exported oresid And Lohing
In this section shall be construed to tho manuaa
tare for expectation, without payment OF duty Of
cinea, preparations, compositions perumery COSMETICS
eordiAs, and other liquors manufactured wholly in
part Of domestic spirits provided for in this act
Sec. 49, And De Y further enacted That the entries
quired to be made in the books OF the disr, afor
said shall on the hIs eleventh. and twentyhrst days Of
each and every month"; OF within five days thereafter by
verified by oath affirmation OF the person persons by
whom such entries shall have been made which oath
affirmation shall be certified at the end Of such entries by
the Asssssor or assistant ASSESSOR officer administering
the same and shall BE-, in substance, as follows; do
lJr airm) that the foregoing entris made by
the respective days specGsl, and that they state,
according to Tho Lost OF my knowledge and belief ts
whole quantity tpriuous liquors distilled sod or
for consumption safe at the distilery owned
by - -, In the county of -, amounting to |
- gallons, according 10 proof prescribed by the
laws Of the Unel Staer.'
sec. 63 AndbetJ further enacted That the owner, agent
superintendent aforesaid shall ia any tho urgi
pa entries relulod to he in his books by this
shall NOT have bern na1s by HIMSELF sujnD to the oath
or affirmation Of e person BY whom they made the
following uath airnition, ba taken 81 aforesaid
do swear Tor allrm) that 10 the best Of MY kowldge
and belief the foregoing entries just aud true and that
have taken all tho means in my power to make them
3d."
sec 81. And be II Jaritr 6ndchd, That there shall he
paid all beer lager boUr, ale porter and other similar
farnentsd iquOrs by whatever mama surh oturs mi
lie called duty of one dollar for aeh and every barrel
containing not than ry-nne gallons, aud at ike
rate for any other quantity or for fractional parts Of
barrel which shall be hrewsd manufactured and sold
removed for consumption or sale within ths United
States or the Territories thereof within District
Columbia; which duty shall be paid by the owner
agent superintendent of the brewery Of promises In
which such fermented liquors shall be made and shall be
nepted liquors chargeabe with duty. hereinafter
required Proyded That fraetona psrt of barrel shall
behaves thirds quarters sixts oghths and sisteenbt
and any fractional part containing iess than one-sxteenth
shall be accounted onesixteenth more than one.six
teenth and not more than onsegh shall be accounted
ueeiRhth than Oue-eigt, aud not more than
sixth shall be accounted sixth more thsn Onesixlh
and not more than oneqLaFter shall be accounted
third shall be accounted one-hird more than one-third
and than one half shall be accounted hA
than oneha shall be accounted one barreli Penn
ded further That beer lager beer ale porter and other
fsrmented quors in bottles, shall be assessed according
to the quantity eontaned therein at the rats Of dollar
or thirt, gallons, when the duty has not been pre-
ViOusy paid on the liquors contained theren,
Sec 65. And DC IL further enacted, That every person
owning occupying any brewery premises used in.
tended 10 be used for the purpose Of brewing making
such isrmentsd liquors. WIN shall have such premises
under his control superntendence for the
owner or occupant shall have in his possession or Gus
toy any vessels Intended 10 be said pre-
ises IN the manufacture Of beer lager beer ale porter
or other similar ermened liquors. either owner agent
or otherwise shall from day day. enter cause 10 be
entered book to b. kept by him for that purpose and
which shall be open at all times Except Sundays) be-
tween rising and setting Of the for the inspection
Of said ASSESSOR assistant assessor collector deputy col
ieotor inspector who may take any minutes or memo
randnms transcripts thereof tue quantity, pack ages
or number Of barrels and fractional parts barrels Of
mented liquors made and also the quantity sold
moved for consumption sale keeping separate scc1uut
OF the several kinds and descriptions and shall render to
said assistant the FIRST day Of each
month in each year, within ten days thereafter,
sral account il writing taken frm his books Of the
quantity number Of barrels and fractional parts bar
Of eseh kind Of fermented liquors made, and esn Of
he quantity sold, removed for consumption talri
"a one month preceding said day, smd atl verify.
rau se be yerihei, the ad entries, Dspo book aud
veu srAl accounts and the facts therein SET fvr
ltat tha