The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-13
OFFICIAL.
& LAWS OF THE UNITED STATES. i
Passed at the FIRST Session of the I'harty-Hiah
-r Congress-.
TPUBL1o-No. I'LL

perform. upon the Joint application of the in
spector and owner of such distlllery, the Secre-
tary of the treasury may appoint an aSsis! iI
Inspector; and upon the refusal OF Inc olSCill9I
to ioin in such application, the collector shall
decide as to such necessity; and sucn assistant
inspector shall qualify in the same manner ana
be subject to the same penalties as Inc lnspec-
tor, and he shall be paid in the same manner ae
the Inspector, at rate not eXceeulnS Cn9 oui
of three dollars per day while SO employed; ana
in case of disagreement as to the necessity OF
retaining the services OF such assistant, between
the owner of the distillery and inspector, inc
collector shall decide as to such necessity, anu
his decision in the mattershall be hnal. ana Ill
case of absence by sickness, or from any olneF
cause, of such inspector or assistants the collec-
tor may designate person to take temporary
charge of such distillery and warehouse, VINO
shall duriug such absence perform the duties,
receive the same rate OF pay, ana be paid III lne
same manner, as said inspector or assistant 1or
the time he may be employed: Pro0aded, Inat
the owner, agent, or superintendent OF any dls-
tillery who shall use, cause or permit to be used
any materials for the purpose ofprodnclng spir-
its, or shall distil or remove any spirits IN the
absence of the acting inspector or assistant,
without permission granted by the collector OF
the district, shall forfeit and pay double the a.
mount of taxes on the spirits so produced, dls-
TILED or removed and in addition thereto be Ia
bic to a fine of one thousand dollars, 10 De re-
covered in the manner provided Tor tne recoV-
cry of other penalties: Provided further, Ihat
any person who shall ship, transport or remove
any spirituous or fermented liquors or vines
under any other than the proper name or brand
known to the trade as designating the kind and
quality of the contents of the casks or packages
containing the same, or who snail cause the
same to be done, shall forfeit the same, ana
shall, on conviction thereof be subject to and
pay fine of five hundred dollars.
SEC. 30 and be it. further enacted, That therl
shall be appointed by the Secretary of the
Treasury, in every collection district where
the same may be necessary, one or more gen,
to receive such fee as may be prescribed by
the Commissioner Of Internal Revenue 1or
each and every proof gallon gagged ana PROV
ed by him, to be paid by the owner OF the splr-
its; and any owner, agent, or superintendent
of any distilery or bonded warehouse who
shall refuse to admit an inspector upon such
premises so far as it may be necessary LOT Tue
performance of his duties, or who snail Cd
Struct an inspector in the performance OF ms
duties, shall forfeit and pay the sum OF nVe
hundred dollars, to be recovered IN the man man
ner provided for the recovery OF other penal
ties imposed by this act.
Sec. 81. And be 1t further enacted, mat every
person making or distilling spirits, or owning
any still, boiler or other vessel used 1or the
purpose of distilling spirits, or having sGch
still, boiler, or other vessel so used unaer Hls
superintendent, either agent or owner, or
using any such still, boiler or other vessel,
shall, from day to day, make, or cause 70
be made, true and exact entry i'll DOCK 10 pc
kept in such form as the Commissioner Oh u
ternal Revenue may prescribe, OF Inc huil ~
OF pounds or gallons OF materials useu iol 'il9
purpose of producing spirits, the numper Oh
gallons of spirits distilled, the number OF gal
ions placed in warehouse, and the proof there
of, and the number of gallons sofa, Win tnc
proof thereof, and the name and place OF ousi-
ness or residence Of the person to Whom soiu'
1o1,o I,I,x 41nf r-f n1nI
ty-first days of each month, or WITHIN nVe
days thereafter render to the assessor or as
sistant assessor an account in duplicate, Ia
ken from his books in the particulars mere,
inbefore recited, and verified by oath, OF al
the facts occurring at the last day OF account
preceding. The entries so made in the books
of the distilers as aforesaid shall, upon the
several days when the returns are made, as
provided, be verified by oath or affirmation OF
of the person or persons by whom such en-
tries shall have been made, in the presence OF
the assessor Or assistant assessor, or otner
proper officer, who shall append thereto his
certificate of the same. The owner, agent, or
superintendent ofany distillery shall, in case
the original entries required to be made IN MS
books by this act shall not have been MADE
by himself subioin to the certificate OF the
person by whom they were made, the follow
ing oath or affirmation II do certify that to
the best of my knowledge and belief the tore
going entries are just and true, and that l
have taken all the means in my power to make
them So" Said book shall always be open
for the inspection of an assessor, assistant as
SCISSOR, collector, deputy collector, revenue
agents. or inspectors, and any premises where
distilling shall be carried on, shall be open TO
said officers, or either Of them, at all times
ANY person who shall violate the provisions
of this section shall for every such offence be
liable to a fine of five hundred dollars. Any
person who shall render an account under the
provisions of this section which shall be false
or fraudulent shall be liable to fine OF not
less than five hundred dollars, or to lmprlson'
ment not less than six months.
SEC. 80 Aqad be ii further enacted, Ihat there
shall be levied, collected, and paid on all dis,
titled spirits upon which no tax has been palo
according to law, a tax of two dollars on eacI
and every proof gallon, to be paid by the als
filler owner or any person having possession
4 thereof. and the tax shall be lien on the
snirits distilled, on the distillery used for DIS
filling the same, with the stills, vessels, fix
/ lures, and tools therein, and on the interest," o
said distiller in the lot or tract of land where
on the said distilery is situated, from the time
said spirits are distilleed until said tax shal
he maid: Provided, That the tax on all spirits
shall be collected at no lower rate than the
| basis of first-proof, and shall be increased II
DropOrtion for any greater strength IMAM LIZ
strength of first-proof.
\ Sc % Ind bel further enacted, That proc
shirts shall be held and taken to be that alec
| holic liquor which contains one-halflts volum
of alcohol of specific gravity OF seven thousan'
mine hundred and thirty nine ten thousandth
1 [ 1880 at sixty degrees Fahrennelt; ana III
Secretary of the Treasury is hereby authorized
/ to adopt. procure, and prescribe for use, sucl
hvdrometers, weighing and gauglng lnstru
ments meters or other means for ascertalnIn!
| the strength and quantity OF spirits supJec
! to tax and to prescribe such rules ana regula
lions as he may deem necessary 70 insure 1l1!e,,
uniform and correct system OF inspection
WEIGHING, and gauging OF spirits SUBJECT 10 Ia;
ltbr0ngh0ut the United States. And IN al
sales Of snirits hereafter made, where not cth
erwise specially agreed, gallon snail pc Ia
/ ken to be a gallon OF 1rsG-prooI, aeGoFullig
fine FOREGOING, standard set forth and declares
| for the inspection and gauglng Oh spfll
| throughout the United States.
| Sec a. Ind be at further enacted, Ihat IN
I owner agent or superintendent OF any ulS
tillery established as herelnbeiore pToNlaeo
shall erect, in a room or building to pc pre-
yided and used for that purpose, ana LOT n
other two or more receiving clsterns, eacn
| he AT least of sufficient capacity to hold a
the spirits distilled during the day OF twenty
| four hours, into one OF which snail NC 20.
viewed each day all the spirits manufactured
said distillerv during that day; and such Gil
terms shall be so constructed as to leave a
open space of at least three feet between III
tons thereof and the floor or roof above, an
4 of not less than eighteen inches between VI
bottoms thereof and the floor below, ana sna
I
the inspector to pass around the same, an
shall be connected with the outlet of the stu
boilers, or other vessels used for distllllng, D
suitable pipes or other apparatus SO constru &c
led as always to be exposed to the view ol ~
inspector: such cisterns and the room in Whlc
lthev are contained shall be in charge OF an
under the lock and seal of the inspector; an
on the third day after the spirits are conVeye
Into such cisterns the same shall be drawn 0
Into casks or other packages, under the supe3
vision Of the inspector, and shall be imm M 4
ately inspected, guaged, proved, and the casl
or packages marked as herein provided al
be removed directly to the bonded wareho:n
before mentioned: Pro0ided, That the splrl
may be drawn off from said cisterns at AZ
time previous to the third day, If SO desired
| the owner. agent, or superintendent OF SUE
distiliery; and ali locks and seals required
law shall be provided by the Secretary Of 4 y
Treasury, at the expense OF the owner OF U
Idistillery or warehouse, and the keys snail I
ways be in the custody of the inspector, or I
officer having charge of the distillery or wal