The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-03-07

nj, income tax efsawhere In the same year
under authority OF the United S,atfs,
upon his or her Income, gains. ana pr ,t s.ss.
prescribed by law, and u me me nth of the de.
ola r.tion sbaii thereupon be exempt rom In.
come tax In the said district or II snora.. ed
return of any party shall have peen III. 80
by the Assistant Assessor, sucn -. y,arrnit tod
b{;h,t his books and accounts, and De p,,s
90 ,,roye and declare, under oatn or aniI ios
tho amount of income liable 10 DC as s 80,
INIT such oaths and evidence shaiI ~. - do.
sidered as conclusive OF the lacts, a 70 made
dnctions claimed in such cases SHAH De Ii.au.
~ allowed until approved by the Asslstaht
A SCISSOR. ANY person feeling aggrleveu
the decision of the Assistant Assessor In sn NC
cases may appeal 10 the Assessor VI .nc Ia
triot. and his decision thereon, unless IeNeiseu
hv the Commissioner Of Internal revenue,
shall he final, and the form, time, and manne !.
OF proceedings shall be subject 10 ru,es anu
regulations TO be prescribed py tne So n.has
sioner of Internal Revenue: froNlaeu W. "a, ,y
That no penalty shall be assessed upon Any
nerson for such neglect or fe1usaI, OF LoA
making or rendering false or frauduieI' nc
turn except after reasonable nouce VI h,,
time and place OF hearing, 10 OF Reysnne' so as
the Commissioner of Internal heNenus -
to give the person charged an opportunity -
be heard.
TIMR or ASSESSMENT AND WHEN rAAn' an
That section ll9 be amended by striking OUT
all after the enacting clause ana inserting IL
INCOME. herein Imposed shall be levied on the
list day of March, and be due and payable on
or before the 3Oth day Of April In each year,
until and including the year 1870, ana no
longer and 10 any sum or sums annualiy que
and unpaid after the 30th of April rs afore-
said. and for ten days after notice and demand
thereof by the Collector, there shall De LEVIED
in addition thereto the sum OF five per centurn
on the amount of taxes unpaid, ana interest
ut the rate of one per centum per month npon
l. q. In M ~ n m
rs a penalty, except from the estates OF de-
ceased, insane, or insoivent persons pro-
yided that the tax on incomes for the year
1866 shall be levied on the day this act takes
effect.
THE WHISKY TAx-KEGuLAT1oSs OF DIsTlLLERs-
NEUTRALITY-SUSPICIOUS..
SRcTIoy H. And be IL further enacted, That
there shall be levied, collected, and paid on all
distilled spirits upon which no tax has been
paid according to law. a tax OF y on each ana
every proof gallon, to be paid by the dlstiller,
owner, or any person having possession there-
of, and every proprietor ana possessor OF
still, distillery, or distiIling apparatus, shall
be Jointly aud severally liable for the taxes i'm
posed by law upon the spirits distilled therein ;
and the tax shall be a lien on the spirits dis
titled, on the distillery used for disuling the
same with the stills, vessels, fixtures, ana
tools therein, and on the lot or tract OF land
wherein the said distillery is situated, TO-
gether with any building thereon, from the
time said spirits are distilled until the tax shaii
be paid Provided, That the tax upon any spi-
rits distilled and removed from the place
where the same were distilled, and not depo-
sited in bonded warehouse as required by law
shall ut any time, upon knowledge OF such
fact obtained by the assessor or assistant as
SCISSOR Of the district where such spirits were
distilled be assessed by him upon the distiller
of the same, and certified or returned TO the
collector, who shall Immediately demand pay
ment of such tax, and upon the neglect or re-
fusal of payment by the distlller, snail pro-
coed TO collect the same by distraint. But
this provision shall not exclude any other re-
medy or proceeding provided by law: Provl-
ded further, That the tax on all spirits shall
be collected ut no lower rate than the basis OF
first proof, and shall be increased in proper
ton for any greater strength than the strength
of first proof.
SECTION 10. and be IL further enacted, That
proof spirit shall be held and taken to be that
alcoholic liquor which contains one-half It's
volume of alcohol of specific gravity OF seven
thousand nine hundred and thirty mine { 1880
ten thousandths at sixty degrees Fahrenheit
and the Secretary of the Treasury Is hereby
authorized TO adopt, procure, ana prescribe for
usp such lydrome tiers, weighing and gauglng
Instruments meters, or other means for ascer-
tanning the strength and quantity OF spirits
subject to tax, or for the prevention or detec-
ton of frauds by distillers of spirits, and To
prescribe such rules and regulations as ne may
deem necessary TO insure uniform ana cor
rect system of inspection, weighing, and gau-
cling of spirits subject TO tax, throughout the
United States. And whenever the Secretary
OF the Treasury shall adopt and prescribe FOL
use any meter or meters IL shall be the duty OF
every owner, agent, or superintendent OF 4 dis
tilery TO make application 10 the Collector Oh
his district for such meter or meters TO be used
In his distillery, and the same shall be fur-
nished and attached to the distillery at the
expense Of the distiller, whose duty ii shall
be TO furnish all the pipes, materials, labor,
and facilities necessary 10 complete such at
tachment in accordance with the regulations
of the Commissioner of Internal Revenue,
who is hereby further authorized TO order and
require such changes of or additions 10 disui-
ling apparatus, connecting pipes, pumps, or
cisterns, or any machinery connected with or
used in or on the distillery premises, or may
require to be put on any OF the stills TUBS,
cisters, pipes. or other vessels such fastenlngs,
locks or seals as he may deem necessary. And
in all sales of spirits hereafter made, where
not otherwise specially agreed, gallon shall
be taken 10 be 4 gallon OF first proof, accord
ing TO the foregoing standard set forth and
declared for the inspection and gauging OF
spirits throughout the United States.
SECTION IL. And be ii further enacted, That
every person, firm, or corporation who distlls
or manufactures spirits or alcohol, or WhC
brews or makes mash, wort, or wash, for distil-
lation or the production OF spirits, snail DC
deemed 4 distiler. And the making or keep
ing by any person OF grain, mash, wash, wort
or beer prepared or fit for distllation together
other apparatus capable of use for distilling
upon the same premises, shall be deemed and
taken US presumptive evidence that such per
son is 4 distiller. (See page 81
SECTION II. And be ii further enacted, Thai
hereafter all distilled spirits before being re-
moved from the distillery, shall be inspected
and gagged by general inspector 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 APP
m
| es tablished according TO law is hereby repeal
| ed Provided, That such other duties as have
| heretofore been imposed upon inspectors OF
| distilleries may be performed by such Other
duly appointed officers as may be designated by
| the Commissioner of Internal Revenue.
| SECTION Is. And be il further enacted, Tha
| whenever, in the judgment of the Collector
| there shall be 4 general bonded warehouse 81
| located as TO be conveniently accessible TO ;
| distillery, and in the same collection district
| the said Collector shall direcLall spirits which
may be stored in the bonded warehouse at
tached to such distillery to be transferred di
| rectly TO general bonded warehouse and al
| spirits thereafter produced in such distillerl
shall be removed TO 4 general bonded ware
| house within the time and in the mannel
| heretofore required for removal 10 the bonded
| warehouse attached TO the distillery
| SECTION l9. And be ii further enacted, Tha
| no spirits shall be removed in any cask OF
| package cont tanning more than ten gallons IRON
any premises or building in which the same
may have been distilled redistilled, rectified
| or manufactured, nor from any place o
storage, al any other times than after sun
rising and before sun setting on pain OF for
fixture of such spirits, and every person wh'
shall violate this provision shall be liable 10
penalty of 500 for each cask, barrel or package
| of spirits removed. Any officer of 1nterna
Revenue may be specially authorized by TIT
| Commissioners of Internal Revenue to seiz
any property which may by law be subject L
seizure, and for that purpose such officer shall
have all the power conferred by law upon Col
| lectors Of Internal Revenue, and such specia
| authority shall DO limited in respect of time
place, and kind or class Of property as the salt
| Com missioner may specify.
! SECTION 20 And be IL further enacted, Tha
| 1t shall be lawful for any internal revenue OH
| Ger 10 seize and detain any barrels, casks, o.