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

of the district, shall forfeit aud PAY double
the amount of taxes On the spirits 80 pro
duc,s distilled, 90 removed and IN addition
thepto be liable to tue ot nue thonsAn,
tl0llau, 10 be recovered IA the manner pgo
Nidr,l tar other penalties Proridsd. fsifha
That any person who shall ship, transport 81
rcnovv any spltItuOus er tcImuuted liquor
or inrs, nutlcr anN other than tho prupoi
name or brand known IA the trade as doslg
mating tho Kind and quality ot The coutcnt'
of the casks az packages containing th'
Same, "a Who shall cause the same Ia hc done
shall tAglrli tlio same, aud shall, GA conNic
tton lhvrrot hc subject 10 and pay line al
iiNr hRndred dollars
INSPECTORS OF SPIRITS
Size NJ Tad b Il further enact,d, That
there shall Ia appointed by the SECRETARY OF
the Treasury, Ia every collection district
where tho same may he necessary, ono nr
more general inspectors of spirits, Who shall
be entitled to rCcciNc such ice as may hu prt'
scrihcd by the Commissioner of Internal
Revenue for each and every proof gallon
gauged and proved by him, 60 be- paid
by the owner of the spirits and any owner,
agent, or superintendent OF any distillcry OF
bonded warehouse who shall refuse 80 admit
nm Inspector upon such prcmicos, so far AS II
may be necessary for tho performance OF his
duties or who shall ohstruct an Inspector IN
the performance OF his duties, shall forfeit
and pay the sum of tive huudrrd dollars, TO
bc recovered in the manner provided for
recovery OF other penalties impaSpd by this
act.
Size ~ IAd be Il farther eHaeied, That
every person making or distilling spirits, or
owning any still, boiler, cor other vessel used
for the purpose of distilliug spirits, or hay.
ing such still boiler. or other vessel 50 used
under his snperntendonee, cithcr us agent
or owner, or using any such still, boiler, OF
other vessel, shall, from day to day, % make,
or cause 10 be made, true and exact entry in
a book, 20 be kept In such form rs the Com
missioner of Internal Revenue may prescribe,
of the number of ponds or gallons Of ma
tcrials used for the purpose of producing
spirits, the number of gallons of spirits dis.
titled the number of gallons placed in ware
house, and the proof thereof, and the mum.
Der of gallons sold, with the proof thereof,
aud the nalno aud place of business or resi-.
deiice of the person 20 whom sold; aud shall
also ON the first, eleventh, and twenty. first
days of each month, or within i've days
thereafter, render to the assessor or assistant
assessor an account in duplicate, taken from
his books in the particulars hcroinhet1re re-
cited, and verified by oath, of all the facts
occurring after the last day Of account pre-
NtAAhks AII thAtAtH W Ht HisthN III tht bbhhN
of the distllers as aforesaid shall, upon the
several days when the returns arc made, as
provided, be verified by oath or affirmation
OF the person or persons by whom such en-
tries shall have been made, in the presence
of the assessor or assistant assessor, or other
proper officer who shall append thereto his
certificate Of the execution of the same
The owner, agent, or superintendent of any
dislilcry shall, in ease the original entries
required 10 be made In his books by this act
shall not have been made by himself, suhioin
to the certificate of the person by whom
they We're made the following oath or aflirm-
alton; 81 do certify that 10 the best of my
knowledge and bell 4 the foregoing entries
are just and true, and that have taken all
the means IN my power 10 make them 50. ~
Said book shall always be open for the IN
spection Of any assessor, assistant assessor,
collector, deputy collector, revenue agents,
or inspectors, and any premises where dis
filling shall be carried on shall he open to
said officers or either of them, at all times
Any person who shall violate the provisions
Of this section shall for every sucl offence be
liable to IA fine Of five hundred dollars Any
person who shall render an account under
the provisions Of this section which shall be
not iess than Ave hundred dollars, or TO inn
prisonment not less than six months
TAX ON DISTILLED SPIRITS.
SEC. 81 dnd be II .farfhW enacted, That
there shall be levied, collected, aud paid on
all distilled spirits upon which no tax has
been paid according 20 law, tax Of two
dollars on each and every proof gallon, to be
paid by the listiller, owner, on any person
having possession thereof; aud the TAX shall
be a lien on the spirits distilled, on the dis.
tillery used for distilllng the same, with the
stills vessels, fixtures and tools therein, and
on the interest of said dstiller in the lot or
tract of land wlIereon the said distillefy is
from the time said spirits,are dis
titled, until the said tax shall be paid Pro-
ruled, That the tax on all spirits shall be-
at no lower rate than the basis Of
and shall be increased Ia proper
lion for any greater strength than the
strength Of tirst-proof
PnooF SPIRITS.
SEC. 80. lind be II further enacted, That
proof spirits shall be held and taken TO DO
that alcoholic liquor which contains one-half
Us volume Of alcohol Of specific gravity Of
seyen Thousand nine hundred aud thirty
nine ten thousandths (793g) at sixty degrees
aud the Secretary of the Treas
iry il hereby authorized 10 adopt, procure,
and prescribe for use, such hydrOmeters,
weighing and gauging instruments, meters
" other means for ascertainiDg the strength
md quantity Of spirits subject to tax. and
20 prescribe such rules aud regulations AZ
Ic may deem necessary 10 insure a uniform
lnd correct system of inspection, weighing,
md gauging Of spirits subject TO tax through |
,ut the United States. aud In all sales of
pirits hereafter made, where not otherwise |
pecially agreed, "a gallon shall be taken TO |
DC a gall IN of frst-proof, according TO the |
oregoing standard set forth and declared for
he inspection and gnaging Of spirits
throughout the United States
sEC. ~. 4nd BE- II further enacted. That the
'wuer, agent, or superintendent Of any dis
illery established as hereinbcfore provided,
hall erect, In a room Ca building 10 be pro-
'ided and used for that purpose, aud for no
ther, two or more receiving cisterns, each
0 be at least Of sufficient capacity 10 hold
II the spirits distilled during the day Of
wenty-f1ur hours, into one OF which shall
e conveyed each day all the spirits manu-
Ietured ia said distillery during that day;
nd such cistefns shall be So constructed rs
. leave an open space Of at least three feet I
etween the tops thereof and the floor or
DOf above, aud Of not less than eighteen ,
gclIes between the bottoms tbereOf and the ,
DOR below, aud shall he separated in such I
ianner ~ win enable the inspector 10 pass
round the same, and shall be connected !
18th the outlet of the stills, boilers. OF other
essels used for distiiliug, by guitable pipes
? other apparatus 80 construed ~ always I
, he exposed 10 che Wow Of the inspector /
lch cisterns aud the ROOM IN which they