, 1864-10-24


spectors are hereby authorized to administer
oaths and take evidence touching any part
Of the administration Of this law with which
they are respectively charged, and where
such oaths and evidence are by law au-
thorized to be taken; and any perjury therin
shall be punished in the like manner, and
to the same degree, as in the case of per-
jury committed in proceedings in the courts
Of the United States.
SPIRITS, ALE, BEER, AND PORTER.
Sec. 53. lind be IL further enacted, That
any person required by law to be licensed
as distiller, shall, in addition to what is
required by other provisions of law, make
new application therefor to the assessor Of
the district, and before the same is issued
the person so applying shall give bond to
the United States, in such sum as shall be
required by the collector, and with ono or
more sureties, to be approved by said collec-
tor, conditioned that in case any additional
still or stills, or other implements to be used
as aforesaid, shall be erected by him, his
agent, or superintendent, he will, before
using, or causing, or permitting the same
to be used, report in writing to the said
assessor the capacity thereof, and informa-
ton from time to time Of any change in
the form, capacity, ownership, agency, or
superintendent, which all or either Of the
said stills or other implements may undergo,
and that he will from day to day enter, or
cause to be entered, in book to be kept
for that purpose, the number Of gallons Of
spirits that may be distilled by said still Or
stills, or other implements, and also Of the
quantities Of grain or other vegetable pro.
duetions, or other substances put into the
mash-tub, or otherwise used by him, his
agent or superintendent, for the purpose Of
producing spirits; and said book shall be
open at all times during the day Sundays
excepted) to the inspection of the said as
SCISSOR, assistant assessor, collector, deputy
collector, or inspector, who may make any
memorandum or transcripts therefrOm; aud
also that he will render to the said assessor
or assistant assessor, on the first, eleventh,
and twcnty-frst days Of each and every
month, or within Eve days thereafter, dur
ing the continuance Of said license, an cx-
act account in writing, Of the number Of
gallons Of spirits distilled, and also Of the
number of gallons placed in warehouse and
the number sold or removed for consump-
ton or sale by him, his agent or supcrin-
tendent, and the proof thereof, and also Of
the quantities Of grain or other vegetable
productions, or other substances, put into
tho mash tub, or otherwise used by him,
his agent or superintendent, for the purpose
Of producing spirits, for the period or frac-
tional part Of month then next preceding
the date of said report, which said report
shall be verified by affidavit in the manner
prescribed by law; that he will not sell or
permit to be sold, or removed for consump-
ton or sale, any spirits distilled by him
under and by virtue Of his said license,
until the same shall have been inspected,
gauged, and proved, and the quantity
thereof duly entered upon his books as
aforesaid; and that he will, at the time Of
rendering said account, pay to the said col.
lector, or his deputy, the duties which by
law arc imposed on the spirits so distilled.
And the said bond may be renewed or
changed from time to time, in regard to
the amount and suretics thereof, according
to the discretion Of the collector.
Sec. 81. And be IL further enacted, That
the application in writing made by any
person for license for distillery as afore-
said, shall state the place Of distilling, the
number and capacity Of the still or stills,
boiler or boilers, and the name Of the per-
son, Arm, company, or corporation using
the same; and any person making false
statement in either Of the said particulars
shall forfeit aud pay the sum Of one hun.
dred dollars, to be recovered with costs Of
suit.
Sec. 55. And be IL further enacted, That
in addition to the duties payable for licenses
herein provided, there shall be levied, col
lectcd, and paid on all spirits that may be
distilled and sold, or distilled and removed
for consumption or sale, Of first proof, on
and after the first day Of July, eighteen
hundred and sixty-four, and prior to the
first day Of February, eighteen hundred
and sixty-fye, duty Of one dollar and
fifty cents on each and every gallon; and
on and after February first, eighteen hun
dred and sixty-fiye, duty Of two dollars
on each and every gallon. And all spirits
which may be in the possession Of the dis
tiller or in public store or bonded warehouse,
on either the first day Of July or February
aforesaid, no duty having been paid thereon,
shall be held and treated as if distilled on
those days respectively, and said duties shall
be paid by the owner, agent, or supcrintcn-
dent Of the still or other vessel in which
the said spirits shall have been distilled,
within Eve days after the time Of rendering
the accounts Of spirits SO chargeablc with
duty, required to be rendered by law. And
the said duties shall be lien on the distil-
lcry used for distilling the same, with the
stills, vessels, fixtures, and tools therein,
and on the lot or tract Of land whereon the
said distillery Is situated, until the said duty
shall be paid: Provided, That the duty on
all spirits shall be collected at no lower rate
than the basis Of first proof, and shall be
increased in proportion for any greater
strength than the strength Of first proof:
Provided, further, That any person who
shall distill spirits and use the same in the
manufacture Of any other article without
having taken out license and paid such
duties as are prescribed by law in relation
thereto, shall, in addition to all other pom
alties and forfeitures, be liable to pay one
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