The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-11-07
Office of internal Revenue,



Washington, Oct. II, 1869
By the act Of June 30, 1864, as amended
BY tie act Of June 10, 1866, a tax is imposed
upon Illuminating, lubrcating, OF other mineral
oils, and It's further provided thai distillerles
of Illuminating, lubricating, OF other mineral
oils, naphtha, benzine. benzole, or gasoline,
shall be subject to all the provisions Of law aP-
plicable to distilleres Of spirits, with regard to
special taxes, bonds, returns, assessments, re-
moving to and Withdrawing from warehouse,
liens, penalties, forfeilures, draw backs, and all
other provisions designed for the purpose OF
ascertaning the quantity distilled, and securing
the payment of taxes, SO far as the same may,
in the Judgment Of the commissioner Of inter
nal revenue, and under regulations prescribed
by him, be deemed necessary for that purpose
Under this authority the commissioner OF In
ternalrevenue prescribes that every person who
refles, distlls or redstls petroleum, or Other
bituminous substances, OF refnes crude OIL pro,
duced by a single distiliaton Of coal, shale,
asphaltum, peat, on other bituminous sub
stances, shall give bond form 28). This
bond must be taken BY the collector, who vii
bear in mind that the bonds already given IN
der the provisions of former laws will not suf
fee. Each distiIIer or refner must keep booE
4 in form and manner set forth in form 25, whicl
form is hereby prescribed, showing the guam
tity and description Of oil produced, the guam
tity placed in bond. and the quantity not placed
in bond, and consequently subject TO tax, ant
tie quantity and description Of oil sold by him
with the name AMI place Of business or resi-
dence Of the person TO whom sold. II desireC
by the distiflcry, the account OF sales may b
Il kept in separate books. 4 return will be madt
form 26) on or before tie 10Th day Of eacl
month, instead Of tri monthly, as heretofore
showing the product Of the preceding month
and the quantity bonded, and subject to tax
and the tax is to be paid like other MONTH,
taxes, on or before the last day Of the mont
in which the returns are made. By the act 0
July Is, 1866 section 10, parafne oil and Ia
bricating oil made from petroleum, coal, or Of
specific gravity Of S. degrees is exempt from
tax but such oil is made subject to the sam
inspection as Illuminating oil. Ii therefore fol
lows that the entire product Of the distller 0
refner must be inspected and gau3ed by an in
spcctor appointed under the provisions Of sec
ton So, act of June 80, 1864 The establish
mcnt of bonded warehouses for the storage c
mineral and the Withdrawal of the same there
from, will be governed by the regulations
March /, $685. issued by the secretary Of til
treasury, until otherwise decided Distiilere
and refneries Of mineral oil are by these regu
lations released from the restrictions place
upon dstilerics Of spirits by the present Law
50 far as relates 10 the establishment of bonde
warehouses for tie storage Of their product
f employing inspectors for each dist Iery at
, per diem compensation, providing recciyin
5 -cstems, etc. They can also remove the 0
| produced by them directly from the dstIler
I or refinery to a general bonded warehous
= class b without first placing it in bonde
. warehouse (cIass 4, as in the case Of reno,
5 ing distilled spirits