Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-03

include all officers Of The internal rcvc-
hue charged with the safe keeping,
or disbursement of the pub
lie moneys arising thcre'rom, ana TO
oil other persons havig actual charge,
cusfody. or control OF Moneys or ac-
commits arising from the administration
of the internal revenue. 81
Sec. So. land be it further enact
cd, ! That alt assessors and their as
sistants, Az collectors and their depu-
ties, and all inspectors are hereby au-
thorizcd 10 administer oaths and take
evidence touching any part OF the ad-
ministration Of this law with which
they are respectively charged, and
where such oaths and evidence are
BY law authorized 10 be taken and
any perjury therein shall be punished
in the like manner, and to the same
degree, as in the case of perjury COM
United in proceedings in the courts OF
the United States. as y
SPIRITS, ALE, BEER, AND PORTER.
Sec. So. And be il further enacted,
That any person required by law to
lie licensed as a distiller, shall, 10 ad-
dition to what is required Ivy other
provisions of law, make an applica-
ton 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 col,
lector, aud with one or more sureiies.
TO be approved by said collector. con
ditioned that in case any additional
still or stills, or other implements to
DO used as aforesaid, shall be erected
nv him, his agent, or superintendent,
he will, before using, or causing, or
permitting the same to be used, re.
port ia writing to the said assessor
the capacity thereof, and information
from time TO time of any change in
the form, capacity. ownership, agen-
{ CIV, or superintendent, which all or
either of the said stills or other imple.
ments may undergo. and that he will
from day to day enter, or cause to be
entered, in a book to be kept FOR that
purpose, the number of gallons of spir-
its that may be distilled by said still
or stills, or other implements, and al
20 of the quantities Of grain or other
vegetable productions, or other SUBJ
stances put into the mash tub, or 9th
erwise used by him, his agent or SUI
perintendeDt, for the purpose OF pro-
ducing spirits and said book shall
lie open at all times during the (Sun-
day accepted) to the inspection OF the
said assessor, assistan: assessor, col
hector, deputy collector, or inspector,
who may make any memorandums or
transcripts therefrom and also that
he will render to the said assessor or
assistant assessor, on the first, eiey.
enth, and twenty.frst days of each
and every month, or within five days
thereafter, during the continuance OF
said license, an exact account in wri-
ting, of the number of gallons Of spir-
its 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 su-
perintendent. and the proof thereof.
and also Of the quantities Of grain or
other vegetable productions, or other
substances, put into the mash tub, or
otherwise used by him, his agent or
superintendent, for the purpose of pro-
ducing spirits, for the period or frac-
tional part Of month then next pre-.
ceding the date of said report, which
said report shall be verified by aflida-
Wit in the manner prescribed by law ;
that he will not sell or permit TO be
sold, or removed for consumption or
sale, any spirits distilled by him un.
der and by virtue of his said license.
until the same shall have been inspect.
ed, gagged, and proved. and the guam
tity thereof duly entered upon his
books as aforesaid and that he will
at the time of rendering said account
pay to the said collector, or his depu'
Nv. the duties which by law are i'm
posed on the spirits SO distilled. And
the said bond may be renewed oil
changed from time to time, in regard
10 the amount and sureties thereof
according to the discretion of the col
lector.
Sec. "a. And be it further enacted
That the application in writing made
by any person for license for distil.
lcry as aforesaid, shall state the place
Of distilliDg. the number and capacity
Of the still or stills, boiler or boilers
and the name of the person, firm, com
pany, or corporation using the same ;
and any person making false state
ment in either Of the said particulars
shall forfeit and pay the sum of one
hundred dollars, to be recovered with
costs of suit.
Sec. SIS. And he il further enacted
That in addition to the duties payable
for licenses herein provided, there
shall be levied. collected, aud paid on
all spirits that may he distilled and
sold, or distilled and removed for con-
sumption 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 hun
bred and sixty-fve, duty Of one dol.
lar and fifty cents on each and every
gallon and on and after February
first, eighteen hundred and sixty.6ve,
q dnty Of two dollars on each and eve.
~ gallon. Aud all spirits which may
in the possession Of the distiller or in
pnblic store or bonded warehouse, on
either tho first day of July or Februa.
ry aforesaid, no duty having been paid
thereon. shall be held and treated as
II distilled on those days respectively,
and said duties shall be paid by the
owner, agent or, superintendent Of the
still or other vessel in which the said
spirits shall have been distilled, with
in Eve days after the time of render
ing the accounts of spirits so chargea-
BILE with duty, required to be render
ed by law. And the said duties shall
be lien on the distillery used for dis.
tilling the same. with the stills, yes
sells, 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 Prorided,
That the duty on all spirits shall be