Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1866-11-08
Important to Manufactu-
rers and Dealers in Dis
titled Spirits.

rers and Dealers in Dis
titled Spirits.
Commissioner Rollins, of the
Internal Revenue Bureau, Wash
ington City, has issued the follow,
ing elaborate circular, which is of
Importance to manufacturers OF
and dealers in distilled spirits:
By the act of July l3, 1866
(section 32), there is laid on all
distilled spirits, upon which nc
tax has been paid, tax of two
dollars on every proof gallon.
TAX TO BE A LIEN.
This tax is to be a lien, on the
spirits distilled, on the distillery
used for distilling the same, with
the still, vessels, fixtures and tools
therein, and on the interest of the
distiller in the land on which the
the distillery is situated, from the
time the spirits are distilled until
the tax is paid. o
BASIS OF TAXATION.
This tax is to be collected on
the wine gallon when the spirits
are below proof, and upon the
proof gallon when they are of
greater strength than proof
The exemption from this rule in
favor of spirits used in the manu-
facture of vinegar or acetic acid,
which was created by the act Of
March 8, 1865, having been re-
pealed by the act of July l3, 1866,
such spirits will be taxed hereafter
in accordance with the above rule
PoSsEssoR OF STILL, ETC, TO BIZ
DEEMED DISTILLER.
The making or keeping by any
person of grain, mash, wash OF
beer prepared or fit for distillation.
together with the possession by
such person of a still or other ap
paratus capable of use for distilla
ton upon the same premises, lis tt
be deemed presumptive evidence
that such person is a distlller.
DISTILLER TO GIVE NOTICE AND BOND
Every person who is, or who In
tends to be, a distiller (section "a,
must give notice on Form q, ovel
his own signature, to the Assessor
of the District in which such bust
ness is to be carried on, who viii
forthwith furnish a copy thereof
to the Collector. Like notice of
any change in the location, form
capacity, ownership, agency or su
perintenden,e of such distillery
stills, boilers or other implements
is to be given within twenty-foul
hours of such change. Every dis
tiller (section 24) must give bono
on Form No. 80. Collectors will
give special attention to the In
structions printed thereon, as t
the manner of the execution OF
the bond. Bonds under the ole
law will not suffice.
NO OTHER BUSINESS TO BE DONE II
pISTILLERY.
The use of any still, boiler O.
other vessel, for the purpose Of
distilling, is forbidden (section 25
in any dwelling house, or in an.
building, or on any premises wher'
any other business, except the man
ufacture of saleratus, is carried on
If the steam from any boile
in the distillery is conveyed to 9th
er premises, to be used for othe.
purposes, the utmost vigilanc
must be used by revenue officer
to prevent this privilege from be
ing made a facility for the perpe
tration of fraud upon the revenue
SPIRITS NOT TO BE REDISTILLED IN
DISTILLERY.
Rectifying or rehabilitation Of
distilled spirits in any distillery
or on any premises where. distillla
ton is carried on, is inconsisten
with the provisions of section 81
which requires the spirits to b
conveyed directly from the still IN
to the receiving cistern, and iron
thence Immediately into the bono
ed warehouse.
RECEIVING CISTERNS.
| Every distiller (sectlon 34)
required to erect two or more r.
ceiving cisterns in 3 room or bun
ding used for that purpose, an
for no other, for each distillery.-
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