Evening star., 1867-03-19


Insoiveni persons: Frorised, That the Tax en-
Ones foT tue year eigh,een hundred and
slx'y-si, shall be LEVIED on the day his takes
effect.
Thai section one hun dred ana twenty three
BE- amended by striking Oft all after The enact
ing clause and Inserting IN lieu thereof the fol-
lowing That there shall be levied, collected,
and paid On al salaries Of ON GERS Or payments
for services 10 persons IN the ivil, military,
naval, Or other employment or service OF the
Cnitea States. including senators and repre-
seHacyes and delegates IN Congressi when ex-
csedlne the rate OF one thousand dollars PEI
annuD, tax OF I've per centum on the excess
above The said ere thousand dollars; and II
snail De ne duty OF all paymasters and all dis
ouTslne otceTs, under the government of the
Jnltec States. or persons in the employ there
oi' wnen p'aEing any paymen: 70 any officers
or persons as aforesaid. whose compensation
j. d"term ned by a fixed salary, or upon se--
ting az adjusting the sccounts Of such OH GERS
or persons 20 deduct and withhold the atore-
SAID tax OF five per centum and the pay roll,
receipts, or account OF officers or persons pay
ing sHs 3 taS as aforesaid snail be made 20 ex-
NIB; ihs fact OF such payment. And /: shall
ot the TVeasury Department, when aud
lflng tne accounts OF any paymas.er. or dis
burSing oficer. or any oficer withhold
ing his salary from moneys received oy him.
OF when setting or adjusting ;he accounts OF
any such Ell oer- 20 req uire evidence that The
taxes mentioned IL this section have been de-
duc,ed and paid over 20 tse I reas urer of the
tnI-e6 States, or other officer authorized 70 re-
ceive the same. Preceded, Thai payments of
prize money shall bs regarded as in come from
salaries, and the tax thereon shall be ad usted
and collected IN Ike manner P-GriGs1 further.
nat this section shall not apply 10 payments
made 70 mechanics or laborers employed upon
puoilc works ind ProCtced tRrtser, That in
case x should become necessary for showing
the true receipts ofthe government under m.
operations OF this section upon tie book OF the
Treasury Department, the requisite amount
may be carried from upappropriated moneys
n rbe treasury 70 the credit OF said account:
and thIs section shall take effect upon salary
ano compensation for the month of March,
eighteen hundred and sixty
SIC. IA. And be az further enacted. That there
shall be levied. collected, and paid on all dis
uils< spirits, upon winch no tax has been paid
AccSrdins 10 law, tax OF two dollars upon
each and every proof gallon, to be paid by the
disulier' owner, or any person having posses
SION tnereo1. ano every proprietor and pos
SCISSOR OF still, distiliery, or dIstilling appa-
ratns snail be Jointly and severaIly liable for
The iaxes imposed by law upen the spirits
distilled therein; and the tax shall be q lieu
upon the spirits distilled, on the Gist.Ilery
used for disrilling the same with the stills YES
sels fixtures, and tools therein, and on the lot or
tract of land W nereon the SAID distillery Is s,tu
iItec, together with any building thereon, from
the time said spirits are distilled until the said
tax shall be paid: Pr0ctd>d, That the tax up.
on any spirits distilled and removed from the
place where the same were distilled aud nor
deposited IN bonded warehouse as required by
law. snail at any time, upon knowledge of
sucn fact obtained by the assessor or assistant
assessor Of the district where such spirits
were distilled, be assessed by him upoh the
dlstiIler OF the same, and certified or returned
20 the collector, who shall immeJixtely de.
Mand payment of such taN, and upon the me-
glsct or refusal Of payment by the d.s.iller
shall proceed 10 collect the same by dIs,ra. NJ
But this provision shall not exclude any other
remedy or proceeding provided BY law: Pro-
rtdr6 further. That the TAX on all spirits shall
be collected a. no lower rats ,han the basis OF
hrst proof, and shall be increased in proDor.
ton for any greater strength than the strength
Of fret proof
SIC. Is. And be 4, further enacted, Tha- proof
spirit shall be held and taxen 10 pe .ba, slro
hohc liquors which contains one haIt It's vol.
nme OF alcohol OF specific gravity Of seven
thousand nine hundred and thirty-nine f3aygl
ten housandths az sky degrees Fahrenhel.:
and the Secretary o: the Treasury is hereby
authorized 10 adopt pros IRE. ana prescribe for
use such Ey Eydrometefs. weighing and gaug,ng
Instruments, meters, or other means FOR ascer-
tanning the strength and quality of spirits sub.
lect 20 tax or for the prevent or detection of
frauds by distilers of spirits, and TO prescribe
such rules and regulations as he may d,em
necessary 10 insure uniform and correct sys.
TEN OF inspection, weighing, and gaueins OF
spirits subject TO tax throughout the United
States. And whenever the Secretary of the
Treasury shall adopt and prescrI be for use any
meter or meters, II shall be the duty OF every
owner. agent. or superintendent o! q distlllery
TO make application 10 the collector of hrs d,S
trict for sucn meter or meters, 10 be use1 in his
distIllery. and the same shall be furnished and
attached 10 the distilIery az the expense of the
distiller. whose duty il shall be TO furnish All
the pipes materials. labor, ana facilities neces-
sary 10 complete such attachment in accord.
ance with the regulations OF the Comuissioner
OF Internal Revenue, who is hereby further
authorized TO order and require such changes
OF or additions TO distilling apparatus, con-
Meeting pipes. pumps, or cisterns, or auy ma.
chinery connected with or used in or on the
distillery premises. or may require TO he put
on any Of The stills, tuDs. cisterns pipes or
other vessels such fastenings locks or seals
as be may deem necessary. And in all sales of
spirits hereafter made, where no; otherwise
specially agreed, gallon shall be taken to be
a gallon OF first proof, according 10 the fore
geing standard set forth and declared for the
inspection and gauging OF spirits throughout
the United States.
SEC. 10. and be az further enacted, That every
persoD, firm, or corporation VINO distils or
manufactures spirits or alcohol or who brews
or makes mash. wort, or wash, for distiila-
ton OF the production of spirits. shall be
deemed a distiller. And the making or keen.
ing by any person of grain. mash, wash, wort
or beer, prepared or fit for dist lation together
or other apparatus capable Of use for dIstlllhg
upon the same premises, shall be deemed and
taken as presumptive evidence that such per-
son Is a dIstIller.
SRC. IL. And be it further enacted That here.
after all distilled spirits, before being removed
from the distillery, shall be inspected and
ganged BY a general inspector OF spirits. who
shall mark the barrels or packages in the man.
ner required by law; and so much OF the act
approved July thirteen. eighteen hundred and
sixty-six, as requires the appointment of an
cording 10 law is hereby repealed: f'rorided.
That such other duties as have heretofore been
imposed upon inspectors of dis'iileries NAV he
performed by such other duly appointed OF
fcers as may be designated by the Commis
sioner Of Internal Revenue.
SIC le. And be 1t further enacted. That
whepeyer, IN the judgment OF the collector
there shall be a general bonded warehouse so
located as TO be conveniently accessible 10 a
distillery. and in the same collection district
the said collector shall direct all spirits which
may be stored in the bonded warehouse at
tacned TO such distillery 10 be transferred di.
rectIy TO general bonded warehouse; and all
spirits thereafter produced in such uistillery
shall he removed TO general bonded ware.
house within the time and in the manner here
tofore required for the removal to the bonded
warehouse attached TO the distillery.
SEC. l9. ind be ii further enacted, That no
spirits shall be removed in any cask pack
age containing more than ten gallons from any
premises or building in which the same may
have beeu distilled, redistIlIed, rectified. or
manufactured. Bor from any place or (ofl
storage, at any other times than after sun.
rising and before sun-setting, on pain Of for
TEXTURE OF such spirits, and every person who
shall violate this provision shall be liable to a
penalty of one hundred dollars for each cask
barrel, or package Of spirits removed. Any
ofiicer OF internal revenue may be specially
ant fhnr izad 49, he