The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-02-02

those who may be in his employ, shall pay fine
not exceeding one thousand dollars, in the discre
tlOn OF the court. And any inspector who shall
employ any owner, agent, or superintendent of
any dlstllery or warehouse under his supervision,
or who shall employ any ptrson in the service of
such owner, agent, or superintendent, to use his
plates or brands to discharge any of the duties
imposed by law upon such inspector, shall, for
each offence SO committed be subject to the fine
last mentioned.
Sec. 80. And be it furthtr enacted, That any
person or persons who shaa add, or cause to be
added any ingredients to snr spirits before the
tax imposed by law sh Ill hafe een paid thereon,
for the purpose of creating fictitious proof,
shall, upon coviction, be subject to fine of one
thousand dollars for each icask package so
adulterated, and be imprisched for not less than
one nor more than two ycaf, in the discretion of
the court, and such cask or package with its con-
tents, shall be forfeited to the United States
Sec. 40 And be il furthei enacted That any
distilled spirits which have been inspected gaug
ed, proved, and marked by the Inspector accor-
ding to the provisions of lay, may be removed
without the payment of lax from the bonded
warehouse owned by the distillcr, under such
rules and regulati ions, and upon the execution of
such transportation bonds. If other security, as
the com missioner of interlIeM erenue subject to
the approval of the Secretary OF the Treasury,
may prescribe, and may be transported to any
general bonded warehouse used tor the storage
of distilled spirits, established under the internal
revenue laws and regulations, after having been
branded follows: GU S. bonded, dds
| trict,---- for transportation district,
-" Gnserting in each case the number of the
district and name of the State J and Immediate
ly after the arrival of such distilled spirits at the
district of the collector 10 which it has been
transferred, it shall again bt inspected and placed
in bonded warehouse and the tax shall be paid
on the difference between the number of proof
gallons as stated in the bond given at the place
of shipment and the numbe'receivcd at the ware
house, less the allowance Or leakage as cstab-
lished by the regulations ofthe commissioner of
internal revenue and eXcept for actual destruc-
ton by unavoidable accident, by the clemeuts,o or
by the public enemy, no other allowance for loss
| shall be made ; and any distilled spirits entered
in general bonded warehou, shall be subject to
such rules and regulations As the commissioner
of internal revenue may prescribe, and be charge
able with the same costs and expenses, in all re-
spectS, to which imported goods deposited in
public store or bonded warehouse may be sub
ject and shall be in charge offs storekceper, to be
appointed by the Secretary the Treasury, who,
with the owner and proprietor Of the warehouse,
| shall have the joint custody ofall the distilled
spirits so stored in said warehouse, which sh Ill
be at risk of the owner of the said spirits and
all on the same shall be performed by the owner
or proprietor of the warehouse, under the super
won OF the officer in charge OF the same, and at
the expense of said owner or proprietor And the
same fees shall be paid for the execution of all
papers, instruments, and documents relating to
the expectation of any spirits or other merchan-
disc as are charged to exporters for like services
IN the custOnl-house aud all expense and servl-
crs required in the removal, transfer, and ship
ment of the same export shall be paid by the ow-
ncr thereof IrONlucQ mat any dlStllieu SplrllS
may be wthdrawn from bonded warehouse af-
ter having been inspected and gaugcd by the pro-
per officer, and after the payment to the collector
of internal revenue for the district in which the
warehouse is ST uated of the tax imposed by law
and when SO delivered, shall be branded u. s.
bonded warehouse, tax paid" !; or may be rcmov-
ed from said warehouse without tie payment of
the tax for the purpose OF being exported, or for
the purpose Of being rcctitied, canned, or put in
to other packages after the quantity and proof of
the spirits to be removed have beeh ascertained
and inspected as required by law under such
rules and regulations and the cxe ~ of such
bonds or other security as the q isner OF
internal revenue, subject to thS OF the
Secretary of the Treasury Y but
such removal or bonded
of being rectificd. .cdj
packages. si-ali tr1
same spirits and allI
distillation change or
ed to the same warchOuse, AIN ll1-
spectcd and the tax shall be 1d col
lector on any deficiency or RED beyond
three per cent. And upon spiritsV cnoved un-
der bond for the purpose of being Itdistilled or
rectfed, or change of package as aforesaid, and
upon which ali allowance shall havc'becn made,
herein provided the duty upon such allowance
shall be paid, together with the taxes imposed by
law upon such spirits, in case such spirits shall
be withdrawn for consumption or sale, or for
transportation without being exported. And no
drawback shall be allowed on any distilled spir
its which the tax has been paid but nothing
in this section shall be so construed rs prevent
the manufacture in bond for expectation without
the payment oftaXcs.. of medicines, preparations
compositions perfumery, cosmets, cordials, and
other liquors manufactured wholly or in part OF
domestic spirits, ps provided by law.
Sec. A. And be it further enacted, That any
spirits other merchandise. may be removed
from bonded warehouse, forth purpose OF being
exported upon the order OF the superintendent
OF exports for the port whence the spirits are to
be exported; and such order shall state the port
to which such spirits arc to be shipped, and the
name of the vessel and also the number OF proof
gallons, and the marks of the packages or casks
and such spirits or other merchandise shall pc
branded g u. S. bonded warehouse, for eEport,
and shall be put on board o: the vessel IN or oy
which they are to be exported, by officer under
direction of the superintendent of exports, and
placed under the supervision of all officer OF the
customs after q bond with good and su1hclent
sureties shall have been e iven in such form ana
containg such conditions as the commissioner
of internal revenue subject to the approval OF the
Secretary of the Treasury, may prescribe. And
such bond shall be cancelled upon the pIcsenta-
ton of the proper certificate that said spirits nave
been landed at the port named in said bond, or at
any other port without the jurisdiction of the
United States or upon satisfactory proof that af-
ter shipment tile spirits have been lost. ANA at
any port where there shall be no superintendent
of exports, all the duties and services required OF
superntcndents of exports and drawback shall
devolve upon and be performed by the collector OF
internal revenue designated to have charge OF eX-
pOrtatiOns.
Sec 40 And be it further euacted, That any
person or persons who shall execute or sign any
false or fraudulent bond, permit, entry, or other
document, required by law or regulations or
who shall fraudulently procure the same to be eX-
ecuted or who shall connive at the execution
thereof, by which the payment of any internal
revenue tax shall be evaded, or attempted to be
evaded, or which shall be executed, or purport
to be executed, for the purpose of placing i'll, or
Withdrawing from, any bonded warehouse any
spirits other merchandise for any purpose what
ever, which shall in any way be used or at
tempted to be used in fraud of the internal rev,
enue laws and regulations, in conviction thereof
shall forfeit all property in such spirits or other
merchandise to which such instrument relates, or
| purports to relate, and shall be imprisoned for
| term not less thsn one nor more than five years,
| at the discretion of the court.
| Sec. 43. And be it further enacted That any
person owning any distilled spirits intended for
sale, manufactured prior to the time when this
act takes effect, exceeding fifty gallons altogeth-
shall notify in writing the collector of the the dis
owned, within sixty days thereafter,to gauge and
prove the same and upon the receipt OF said no. o.
tice the collector shall cause said spirits to be
gauged and proved, and the casks or packages
| containing the same to be marked by the lnsPec-
| tor in the following Manner