Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1867-04-11
The New Law Concern
ing DiStilIeries

The following Circular has been
ssued by the Commissioner Of
Internal Revenue, to enforce the
lew law in relation to distilleries:
TREASURY DEPARTMENT, ! |
OFFICE OF INTERNAL REVENUE,
WASHINGTON, March 4, 1867.
Section II Of the act of Con-
sress approved March 2, 1867,
provides "that hereafter all dis
titled spirits, before being removed
from the distillery, shall be inspect
ed and guaged by general in
spector of spirits, who shall mark
the barrels or packages in the
manner required by law; and SO
much of the act approved July
Is, 1866, as requires the appoint
ment of an inspector for each dis
tillery established according to
law, is hereby repealed, Provided,
That such other duties as have
heretofore been imposed upon In
spectors of distilleries may be
performed by such other duly ap-
pointed officers as may be deslG-
mated by the Commissioner OF
Internal Revenue"
Section Is of the same act pro-
vides "that whenever, in the
Judgment of the Collector, there
shall be general bonded ware
house, so located as to be conven-
.iently accessible to distillery,
and in the same collection district,
the said collector shall direct all
spirits which may be stored IN the
bonded warehouses attached to
such distillery to be transferred dl-
rectly to a general bonded ware
house; and all spirits thereafter
produced in such distillery shall
be removed to a general bonded
warehouse within the time and in
the manner heretofore required
for removal to the bonded ware
house attached to the distillery.'
Under these provisions. collect
! ors will forthwith require the dis
tilIery inspectors to deliver uF
their "Inspector's Record" brands,
and the keys of the cistern-rooms
and distillery bonded warehouses
Wherever general bonded ware
house may be conveniently access
able to a distillery, the collector
will at once direct the transfer Of
all spirits stored in the distlllery
bonded warehouse to such general
bonded warehouse under the SUI
pervision OF an officer to be detail
ed by him. Transportation bonds
will be required in such case, but
the usual warehouse entries must
be made. In this case the keys
Of the cistern-room will be deliver.
ed to an assistant assessor to be
designated by the assessor of the
district.
Where a general bonded ware,
house is not conveniently access
able, the use of the distiller's
bonded warehouse will be contin-
ued, and the collector will at once
appoint proper person as store
keeper, to have charge of the
same, who will also hold the keys
of the cistern-room as we'll as of
the warehouse. The duty and
compensation of storekeepers are
prescribed in Series 2, No. 9. AS
the law now requires all spirits,
before being removed from the
distillery to the bonded ware
house, to be inspected and marked
by general inspector, collectors
must Immediately take measures,
when necessary. to have general
inspectors appointed within con-
venient distances TO distilleries.
Assessors will Immediately des-
ignate a sufficient number of as
sistant assessors for the efficient
supervision OF all the distilleries
in their respective districts. And
it shall be the duty of such assis-
tant assessors to visit the distille-
ries assigned to them daily, if
possible, and especially to ascer-
tain the capacity Of each distillery
and take such measures as will
enable them to determine the
daily production of each.
Whatever officer has the GUS
tody of the keys of the cistern-.
room, must be present whenever
spirits are drawn off from the
cisterns, and, after being inspect
ed and marked by the general in
spector, must superintend their
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