Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1864-06-02
TPUsLlC--No. III

Approved, March 5, 1854.
[PUsnC-No. III
AN ACT to increase the internal revenue aud
for other purposes.
Be ii enacted by the Senate and House of Repre-
sentdtirss Of The United States Of Americd in Con-
grsSS assembled, That from and after the passage
OF this act, in lieu OF the duty provided for in
section forty-one of an act EMIT ed can act TO
support the Government and to pay interest on
the public debit approved July first, eighteen
hundred and sixty-two, and in addition to duties
payable for licenses, tGere shall be levied, co.,
lected, and paid on all spirits that may be dis.
titled and sold, or distilled and removed for
consumption or sale previous TO the first day OF
July next, of first proof, the duty of six cents
on each and every gallon; and said duty shall
be lien and charge on such spirits, and also on
the interest of all persons in default in tie
distiilery used for distilling the same, with all
the stills, vessels, fixtures, and tools therein,
and in the lot or tract of land whereon the said
distilery IS situated, until the said duty shall be
paid Provided, That the said duty on spirituous
liquors, and all other spirituous beverages
enumerated in this act, shall be collected at no
lower rate than the basis OF first proof and shall
be increased in proportion Tor any greater strength
than the strength OF first proof.
Sec. And be II further enacted That all
spirits or other articles on which duties are i'm
posed by the provisions of this act or of the act
referred TO in the first section OF his act and
amendments thereto, which shall be found in
possession or custody or within the control of
any such person or pers ous for the purpose of
peing sofa by such person or persons, ia fraud
OF the internal revenue laws, as heretofore
referred to, or with design to avoid payment of
said duties, may be seized by any collector or
deputy collector who shall have resson to believe
that the same are possessed, had, or held for the
purpose or design aforesaid, that the sane shall
be forfeited to the United States: and also all
articles OF raw materials found in the possession
OF any person or persons intending to manufac-
ture the same for the purpose of being sold by
them, IN fraud OF SAID laws, or with the design
to eVade the payment If said duties, and also all
tools, implements, instruments, and personal
property whatsoever used in the place or build
ing, or within any yard or enclosure where
such articles on which duties are imposed, as
aforesaid, shall be found, may also be seized by
any collector or deputy collector, as aio esaid
and the same shall be forfeited as a.ore aid and
the proceedings to enforce said forfe ure shall be
IN the nature of a proceeding IN rem in the
circuit or district court of the United States for
the district where such seizure is made or in
any court of competent jurisdiction: and any
person who shall have in mis- custody or possess
sion any such spirits or other articles subject to
duty as aforesaid, for the purpose of selling the
same with the design of avoiding payment of
tae duties imposed thereon, shall be liable to a
penalty of five hundred dellars, or not less than
double the amount OF duties fraudulently at
tempted to be evaded, to be recovered and ap-
pied as other penalties provided by the act
heretofore mentioned. And the spirits and other
articles which shall be seized by any collector
or deputy collector shall, during the pendency
OF such proceedings, be delivered to the marshal
OF sad district and remain in his care and custo-
dy, and under his control, until final Judgment
in such proceedings shall be rendered: Provided,
hoWerer, Ihat when the property so seized may
be liable TO perish or become greatly reduced in
value by keeping, or when it cannot be kept
without great expense, the owner thereof or the
marshal OF the district may apply to the assessor
OF the district to examine said property and if
IN the opinion of said asses or, it shall be neces
sary that said property should be sold to pre-
vent such waste Or expense, ne shall appraise the
same, and the owner thereupon shall have said
property returned to him upon giving bond in
such form as may be prescribed by the Commits
sioner OF internal Revenue, and in an amount
equal to the appraised value, with such suretes
as the said appraiser shall deem good and suffi-
Gent, to abide the final order, decree, or iudg-
ment OF the court having cognizanee of the case
and to pay the amount of said appraised value
to the marshal, or otherwise, as he NAV be or
dered and directed by the court, which bond
shall be filed by said appraiser with the Commits
sloner of Internal Revenue. But if said owner
shall neglect or refuse to give said bond the ap-
pra1ser shall issue to the marshal aforesaid an
order to sell the same; and the said marshal
shall thereupon advertise and sell the said prop
erty at public auction in the same manner as
goods may be sold on final execution ia said dis
trict and the proceeds of the sale, after deduct
ing the reasonable costs of the seizure and sale,
shall be paid to the court aforesaid, to abide its
final order, decree, or Judgment.
Sec. 3. And be at further enacted, That all dis
titled spirits upon which excise duty is imposed
by law may be exported without payment of said
duty, and when the same is intended for exporta-
ton, may, without being charged with duty, be
removed under such rules and regulations and
upon the execution of such transportation bonds
or other security as the Secretary of the Treas
ury NAV prescribe; said bonds or other security
to be taken by the collector of internal revenue
of the district from which such removal is made:
Provided, That the spirits shall be Transported
directly from tie distillery or a bonded ware
house to bonded warehouse established in con-
formity with the law and treasury regulations at
a port OF entry of the United States, and used
for the storage of distilled spirits, and placed in
the charge OF a proper officer of the customs
who, together with the owner and proprietor of
the warehouse, shall have the Joint CUSTODY of
all the distilled spirits stored in said warehouse
And all the labor on the goods so stored shall be
performed by the owner or proprietor of the
warehouse, under the supervision of the officer
of the customs in charge of the same and at the
expense - ~ ! owner or proprietor; and the
said spirits sial also be subject to the same rules
and regulations, and be chargeable with the
same costs and expenses, in all respects to which
other goods that are deposited in public store for
expectation from the United States may be SUBJ
ject. And no drawback shall inl any case be all
lowed on any distilled spirits upon which an ex-
else duty shall have been paid either before or a-
ter 1t shall nave been placed in bonded ware
house as aforesaid but no provisions of this act
shall be construed to repeal existing laws which
provide that distilled spirits may be removed
from the placeof manufacture or bonded ware
house for the purpose of being redistilled for
expectation, or which provides for the manufac-
ture Tor expectation of medicines, preparations
compositions, perfumery and cosmetics. or
which provide for an allowance or drawback on
cordials and other liquors when exported
Gee. 4. And be it further enacted, That from
in IF = a
duties provided in the act referred to in the first
section of this act, there shall be levied, collect
ed, and paid upon all cotton produced or sold
and removed for consumption, and upon which
no duty has been levied, paid, or collected a du.
ty of two cents per pound and such duty shall
be and remain lien thereon until said duty
shall have been paid, in the possession of any
person whomsoeyer. And further, if any person