The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-09-20
MIX WEEKLY CLARION.


owned, shall be gagged proved, or marked
In any cistern or other stationary vessel, but
shall be gaueod. proved, and marked only IN
barrels casks, or packages In which the
same shall have been placed and the quan.
tity held IN leach-tuhs shall be estimated by
INC inspector, aud when drawn OF into pack
ages. shall bc gagged aud marked ~ herein
provided Upon the receipt Of the return
The collector shall Immediately forward 81
the Commissioner Of Internal Revenue a
copy thereof; aud any person holding or
owning such spirits, aud refusing or neglect
ing to notify the collector, as IN this section
proyided, shall forfeit the same aud pay the
sum Of live hundred dollars, 10 be- collected
ia the manner provided 10y law for the col
lection Of other penalties. No Distilled
spirits on which the tax has been paid shall
De stored OF allowed 10 remain on any distil.
lcry premises, under the penalty Of forfeit
tufe Of all spirits 40 found Aud all spirits,
after being removed from the original pack.
age 10 which they were inspected and gaugcd
into other packages for purposes Of rcctihca-
tion, rehabilitation or clnnge Of proof. shall
again be inspected and gnagcd and properly
branded and tho absence Of an inspectors
brand shall bo taken aud held aA sufficient
cause OF evidence up0n which any spirits 80
found may be forfeited And any person
who shall change the character Of any spirits,
either by rcctiication, mixing, or otherwise
after they have been duly inspected aud
marked as hcrcnbcforo provided, aud place
the same in other packages for consumption
or sale without first stamping or branding
upon such package, In such manner as the
Commissioner of Internal Revenue may pre-
scribe the word "Rcctihcd," shall forfeit
such spirits and the same may be seized by
the collector on deputy collector Of the dis
trict where such spirits may be- found or by
such other collector or deputy collector rs
may he specially authorized 10y the Commits
sioncr Of Internal Reycnnc for that purpose.
And any person who shall ~ brand any
package containing spirits, knowing the
taxes thereon have not been paid, shall for.
felt such spirits, and shall bc deemed guilty
of n misdemcanor. and upon conviction shall
DE Imprisoned iOr not more than two years,
at the discretion Of the court
..t SALE OF FORrglrs.
SIC a. Ind BE- II further eaacfod. That
all boilers, stills, or other vessels. tools. and
implements used IN dstiiling or roctifying
aud forfeited under amy Of The provisions Of
this act, and all condemned material, to.
g'thcr with any engine or othef machinery
connected herewith aud nil empty barrels,
and all grain OF other material suitable for
distillniiOn, shall. under tho direction of tho
court IN which the forfeiture IL recovered, be
sold NJ public nnciion and tho proceeds
thereof, after dcduCtng the expenses of sale,
shall be disposed Of according 10 law. And
all spirits or spirtuous liquors which may
be- forfeited under the provisions of this act,
unless herein otherwise provided, shall he
disposed Of by the Commissioner Of Inter
nal Revenue ~ the Secretary of the Treasury
may direct Aud tho Commissioner of IN.
tcrna Revenue N hereby authorized with
the approval of the Secretary Of the Trcasu-
ny, 90 exempt distillcrs Of brandy from Az.
pies, pcnchcs, or grapes exclusively, from
such Of the provisions Of this net relating 10 |
the manufacture of spirits as In his judg. |
Inent may secn cxpcdent And any word |
or words in any aud all parts of this act. and |
of all acts 10 which this net IN additional
indicating or referring 10 person or persons,
shall he taken 90 include partnerships firms,
associations, bodies corporate or polite, or
any other party whatsoever, when NOT other.
wise designated, or manifcstly incompatible
with the intent thereof
PENALTIES FOR REMOVAL.
Src A. And be- " further enacted, 'rhaA
any person who shall remove any distilled |
spirits from tho place where the same ARE
distilled, otherwise than into n bonded ware
house ns provided by law, shall he liable TO
a fine Of double the amount Of the tax Inn |
posed thereon or a. imprisonment for not |
No removed, aud all distilled spirits found |
olsew here than IN n bonded warehouse. not
having been removed from such warehouse
according 90 law, and the tax imposed by |
law on the same not having been paid, shall
be forfeited 20 tho United States, or may,
Immediately upon discovery bc seized. and,
after assessment of the tax thereon, may he
sold by the collector for the tax and eX-
pcnscs of seizure and sale. Aud proceedings
4 l.. ~.
sting provisions of law in relation to dis.
traint, aud in conformity with any rognla.
tions which shall be mate by the Commits
sioner Of internal Revenue. And the bur.
den of proof shall be upon the claimant of
said spirits to show that the requirements of
law in regard 10 the same have been com
piled with Aud any person who shall aid
OF abet Ia the removal of distilled spirits
from any distillery otherwise than Ia a bond.
ed warehouse Ms provided by law, ar shall
aid In the concealmont of such spirits so ~.
moved shall be liable On conviction thereof |
to a fine Of not less than two hundred nor
more than one thousand dollars, or Go i'm.
prisonment for not less than three nor more |
than twelve months Aud any person who
shall remove, or shall aid or ahct In the re-
Inoval of any distilled spirits from any
bonded warehouse, other than is allowed by
law shall be liable Ia "a fine Of not more
than one Thousand dollars, or TO imprison-
lnent FOR not less than three nor more than
twelve months.
BREWING.
SIC. a6 Ind be- Il further onariof, That
every brewer shall. before commencing or
continuing business after this act takes et-
feet file with che assistant assessor of the
assessment district In which he shall design
10 carry On his business, n notice in writing,
stating therein the name of the person. com.
pany. corpoIation or firm, aud the names of
the members of any such company az firm
together with the place or places of resi-
lenca of such person or persons, and de
soription Of the premises on which the hrw-
FRY Is situated, and Of his or their title there
To- and the name or names Of the owner or
,wners thereof; and also the whole quantity
II malt liquors annually made and sold or
removed from the brewery for two years
next preceding the date of filing such no
ice.
BRFwERs' BoNDs.
SIC. a.. lad b. Il fHrihor enacted. That
very brewer shall execute bond to the
United States. to be approved by the collec-
or Of the district, IN q sum equal 70 twice
he amount of tax which, in the opinion of
he assessor, said brewer will he liable 20 !
,ay during any one month, which bond !
hal be renewed ON the inst day Of May la !
ach year, aud shall be conditioned that he ,
gill paw, or cause 10 be paid. as herein pro.
ided, the tax required by law ON all heer,
ager beer ale, porter, aud other fcnnented !