The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-31

JecG 10 TAX under the laws to provide internal
revenue; and at such ports as the Secretary of
the Treasury may deem it necessary, there shall
be an officer appointed by him to superintend all
matters of expectation and awbacks, under the
direction OF the collector, whose compensation
therefor shall be prescribed by the Secretary of
the Treasury, but shall not exceed, in any case,
an annual rate of two thoesand dollars, excepting
at.NeW York, where the compensation shall be
an annual rate of three thousand dollars. And all
the books, papers, and documents i'll the bureau
of drawback in the respective ports, relating to
the drawback of taxes paid under the internal rev.
enue laws, shall be deived to said collector of in
tcrnal revenue laws, shall be delivered to said col
lector OF internal revenue; and any collector of
internal revenue, or superintendent of exports
and drawbacks, shall have authority to administer
such oaths and certify to such papers as may be
necessary unper any rules and regulations that
may De prescribed unIer the authority herein
conferred.
Sec. 2l. And be it further enacted, That every
person, hrm. or corporation who distils or manu-
tactures spirits Or alcohol by continuous distilla
ton from grain, who brews or makes mash, wort,
or wash, for distillation or the production of
spirits, shall be deemed distier, under this act
AND the making or keeping by any person OF
grain, mash wash, or beer prepared or fit for
distilation, to- ether with the possession by such
person of still or other apparatus capable of use
1or dlstllllng, upon the same premises, shall be
deemed and taken as presumptive evidence that
snch person is d dstiller within the meaning of
this act.
Sec. %. And be it further enacted, That every
person, firm, or corporation who rcctites, pur-
process, or who, by mixing distilled spirits
wine with any materials, manufactures any spuri-
Gus, imitation, or compound liquors for sale, I'M
der the name OF whisky, brandy, gin, rum, wine,
"spirts," or :" wine bitters,' or any other name,
shall be regarded rectitier under this act
See. 23 And be it further enacted, That if any
person shall carry on the business of dstiller or
rectitier without having paid the special tax, as
required by law, he shall Tor every such offence be
liable to fine of not less than double the tax i'm
posed upon the spirits distilled, or double the
SDeClal bV
person or found upon the premises hereinafter
mentioned, and to imprisonment for term MOI
exceeding two years and all sprituous liquors
so distilled or rectified own by such person,
found as hereinafter mentioned, and all materials
for making or preparing the same, and all vessels
containing the same, and all stills or other appa
ratus capable of being used for distilling, owned
by such person or found upon any premises where
such business shall be carried on in violation of
this scctOn shall be forfeited to the United States
and may be seized by the collector or deputy col
lector of the district within which such offence is
committed.
Sec. 24. And be it further enacted That every
person engaged in, or intending to be engaged in,
the business of distiller rectiler, shall give
notice in writing, subscribed by him. to the as
SCISSOR of the district within which such business
is to be carried on stating the name or style un-
sser which, the name or names, and the place
places of residence of the person persons by
whom, and the place where said business is to be
carried on, and whether of disilling rectifying
In case OF distcr, the notice shall also state the
used, the capacity of each, the name or names of
the owner or owners of the premises on which
the distlery is or is to be situated, and if such
premises are leased the terms of the lease. In
of any change in the location, form, capacity,
ownership. agency, or superintendent Of such
distllery, stills, boilers, other implements,
like notice shall be given as aforesaid, within
twcnty-four hours, OF such change Such person
shall also give bond, III form to be prescribed by
the commissioner of internal revenue, with sure
tics approved by the collector of the district, who
may approve the same if he shall be satisfied, by
atiidavts made said bond, of the sufficcncy Of
said sureties, conditioned that he will comply
with all the requirements of the law in relation to
distilled spirits. The penal sum of such bond
snail not I've more than dube the amount OF the
tax on the spirits that can be distilled by such
sill or stills or other implements during period
of fifteen days; said collector may refuse to ap-
prove said bond when, in his Judgment the loca-
ton of the distillery is such as would enable the
distiller to defraud the revenue, and in case of
such refusal, the distller may appeal to the COM
missioner of internal revenue, whose decision in
the matter shall be final y new bond may be re-
-quircd in case of lhc death, insolvency, reno
val of either of the surcticS, in any other con-
tngcnev, at the direction of the collector. Any
person failing to give the notice or bond herein
before required, or giving a false or fraudulent
notice, shall be liable to the inc and forfeiture
provided in the last peceding section.
Sec %. And be it further enacted, That no
person shall use any still, boiler, or other vessel,
for the purpose of diStliug in any building or on
any premises where beer, ale, porter, or other
icrmented liquors, vinegar, ether, manu-
iactured or produced, OF where sugars or sirups
refined, or where liquors OF any description
retalcd, any other business is carried on,
or in any dwelling house. and every person who
shall use such still, boiler, or other vessel for
the purpose of distilling, as Aforesaid, in any
building or other premises where the aboye spe-
.ciiied articles arc manufactured, produced, or
other businass is carried on, in any dwelling
house, who shall procure the same to be done
shall forfeit such stills, boilers, other vessels
used, and all the spirits distilled, and pay a
Thousand dollars r 10 inn a1
5or not more than one year, in the discretion of
the court; and any person who shall manufac-
turc any still, boiler, other vessel to be used
for the purpose of dsting, shall before the
same is removed from the place of manufacture,
notify the collector where such still, boiler or
other vessel is to be used or sent, and by whom
it is TO be used, and of its capacity and the time
when the sameis to be sent set up; and no
such still, boiler, other vessel, slia be set up
without the permit in writing of the collector Tor
that purpose; and any person who shall set up
such still, boiler, or other vessel without first
obtaining permit from the collector OF the dis
trict i'll which such STILL boiler other vessel is
intended to be used, or who shall fail to give such
notice, shall pay in either the sum of five
hundred dollars, and shall forfeit the distiling
apparatus thus removed or set up in violation of
law; Provided That saeratus may be made OF
manufactured in any building or on any premises
where spirits distilled: Provided further,
That any boiler used in generating steam or heat
ing water to be used in such dstiery may be 10
Gated in any other building any other pre-
misses TO be connected with Such still or boiling
tubs, by suitable pipes other apparatus, the
steam from such boiler in the distiery may be
conveyed to other premises to be used for manu- |
featuring or other purposes.
Sec. 26. And be it further enacted, That every
rcctiter or wholesale dealer in distilled spirits
shall enter, daily, in book or books kept for the
purpose, under such rules and regulations as the
commissioner of internal revenue may prescribe,
the number of proof gallons Of spirits purchased
or received OF whom purchased and received,
and the number of proof gallons sold deliver
ed and every rectifier wholesale dealer who
shall neglect or refuse to keep such record shall
forfeit all spirits in his possession together with
the apparatus, tools, and implements used, and
be subject to fine of five hundred dollars or i'm
prisonment for not less than six months nor more
than one year, in the discretion of the court.
And every rectitier shall mark each package
of five gallons more of distilled or rectified /
spirits sold by him, his name and place of busi-
ness.
Sec. 81. And be it further enacted, That the
owner owners of any distillery shall provide at
his or their own expense warehouse suitable for
the storage of bonded spirits, of This orl their |
own manufacture only; or he or they may pro-
vide secure room i'll a saitable building, to be-
used as such warehouse but no dwelling house |
shall be used for such pl rpos and door, win
dow, other opening sll. II be made or permit |
ted in the walls thereof, leading to any other |
room or building used for ~ other purpose, or
into the distillery; and after bond has been Civ
en-, as hereinafter provided, such warehouse or |
room, when approved by the Secretary of the |