The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-02-05
PUBLIC ACTS.
CHAP. CLXXXIV.-coNT1NUED.

VI euC 11OuSC VI
CHAP. CLXXXIV.-coNTINUED.
An Act to reduce Internal Taxation and to
amend an Act entitled can Act to provide In
ternal Revenue to support the Government, to
pay Interest on the Public Debt, and for ether
Purposes" approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof.
And no spirits so manufactured, held, or owned
Shall be gagged proved, or marked in any cistern
or other stationary vessel, but shall be gaugcd
proved and marked only in barrels, casks, or
packages in which the same shall have been pla
ccd; and the quantity held i'll leach-tubs shall be
estimated by the inspector, and when drawn oil
into packages, shall be gau%ed and marked as
herein provided. Upon the receipt of the return
the collector shall immediately forward to the
commissioner of internal revenue copy thereof;
and any person holding or owning such spirits,
and refusing neglectng to notify the collector,
in this section provided, shall forfeit the same
and pay the sum Of five hundred dollars, to be
collected in the manner provided by law for the
collection OF other penalties. No distilled spirits
on which the tax has been paid shall be stored or
allowed TO remain on any distillcry premises, un-
der the penalty of forfeiture of all spirits, so
found And all spirits, after being removed from
the original package in which they were ins pectcd
and gauged into other packages for purposes of
rcctGcation, Redistribution or change of proof,
shall again be inspected and gauged and properly
shall be taken and held as sufficient cause or evil
dcnce upon which any spirits found may be
forfeited. And any person who shall change the
character of any spirits, either by rcctiicatlon,
mixing, or otherwise, after they have been duly
inspected and marked, as hereinbefore provided,
and place the same in other packages for con-
sumption or sale without first stamping or BRAN
ding upon such package, i'll such manner as the
commissioner of internal revenue may prescribe,
the word 'Rectfed,n shall forfeit such spirits,
aud the same may be seized by the collector or
deputy collector of the district where sucE spirits
may he found orb by such other collector or dep
uty collector as may be specially authorized by
the commissioner of internal revenue for that pur
pose. And any person who shall so brand any
package containing spirits, knowing the taxes
thereon have not been paid, shall forfeit such
spirits, and shall be deemed guilty of misdcmca-
nor, and upon conviction shall be imprisoned for
not more than two years, at the discretion OF the
court.
Sec Il. And be it further enacted, That al boil
crS, still, other vessels, tools, and implements,
used in distilling or rectfying, and forfeited un
der any of the provisions of this act, and all
condemned material, together with an engine or
other machinery connected Herewith, and all
empty barrels, and all grain or other material
suitable for distllation, shall under the direction
of the court in which the forfeiture is recovered,
be sold at public auction, and the proceeds there
of after dcducting the eXpences of sale, shall be
disposed of according to law. And all spirit or
spirituOus liquors which may be forfeited under
the provisions of this act, unless herein otherwise
provided, shall be disposed of by the commission
er OF internal revenue as the Secretary Of the
| Treasury may direct And the commissioner of
internal revenue is hereby authorized, with the
approval of the Secretary of the Treaaury, to ex-
empt distillers of brandy from apples, peaches,
Or grapes exclusively, from such of the provs-
ions OF this act relating to the manufacture of
spirits as in Judgment may seem eXpedient And
any word or words i'll any and all parts of this
act, and of all acts is additional, indicating or
referring to person or persons, shall be taken to
include partnership firms, associates, bodies
corporate or polite, or any other party whatso-
ever, when not otherwise designated, mani
festly incompatible with the intent thereof.
See. 45. And be it further enacted, That any
person who shall remove any distilled spirits
from the place where the same are distilled,
otherwise than into bonded warehouse as pro-
vded by law, shall be liable to fine of double
the amount of the tax imposed thereon, 10 i'm
priSOnnttnt for not less than three months. All
distilled spirits so removed, and all distilled less
than three months. All distilled spirits so re-
moved, and all ditiled spirits found elsewhere
than in L bonded warehouse, not having been
moved from such warehouse according to law,
and the tx imposed by law on the same not hav
ing been paid, shall be forfeited TO the United
States, or may, Immediately upon discovery, be
seized and, after assessment of the tax thereon,
may be sold by the collector for the tax and eX-
penses of seizure and sale. And proceedings up
such seizure shall be according to existing
provisions of law in relation to distraint, and in
conformity with any regulations which shall be
made by the commissioner Of internal revenue
And tht burden of proof shall be upon the clai
InaDt of such spirits to show that the require
ments of law in regard to the same have been
complied with. And any person who shall aid or
abet in the removal of distilled spirits from any
distillery otherwise than bonded warehouse as
provided by law, or shall aid in the cOncea mcnt
of such spirits removed, shall be liable, on
victiOn thereof, to fine of not less than two hum
ttred nor more than one thousand dollars, or TO
imprisonment for not less than three more
than twelve months. And any person who shall
remove or shall aid or abet in the removal of any
distilled spirits from any bonded warehouse, 9th
cr than is allowed by law, shall be liable to fac
of not more than one thousand dollars, or 10 i'm
prisonment for not less than three nor more than
twelve months.
- Sec. 46 And be it further enacted, That every
brewer shall, before commencing or continuing
business after this act takes effect, file with the
assistant assessor of the assessment district in
which he shall design to carry on his business, a
notice in writing, stating therein the of the
person, company, corporation, firm, and the
names of the members of any such company or
firm, together with the place or places of resi-
dence Of such person or persons, and dcscrip-
ton of the premises which the brewery is sit
uated, and of his or their title thereto and the
and also the whole quantity of malt liquors an
nually made and sold or removed from the brew
cry for two years next preceding the date of fill
ing such notice
See Al And be it further enacted, That every
brewer Shall execute bond to the United States,
to be approved by the collector of the district, in
a sum equal to twice the amount of tax which, in
the opinion of the assessor, said brewer will be
liable to pay during any one month, which bond
shall be renewed on the first day of May in each
year, and shall be conditioned that he will pay,
cause to be paid, as herein provided, the tax re-
quired by law all beer lager beer, ale, porter,
and other fermcnted liquors aforesaid made by
him, or for him, before the same is sold or re-
moved for consumption or sale, except as herein
after provided; and that he will keep, cause
to be kept, book in the manner and for the pur-
poses hereinafter specified, which shall be open
to inspection by the proper officers by law re-
quired, and that he will in all respects faithfully
comply, without fraud evasion, with all re-
quirements of law relating to the manufacture
and sale OF any malt liquors before mentioned :
Provided, That no brewer shall be required to
pay special tax wholesale dealer, by reason
Of selling at wholesale, at place other than his
brewery, malt liquors manufactured by him..
Sec. 48. And be it further enacted, That there
shall be paid on all beer, lager beer, ale, porter,
and other similar fermented liquors, by whatever
name such liquors may be called, a tax of one |
dollar for every barrel containing not more than
thirtyone gallons; and at like rate for any 9TH
er quantity or for any fractional part of barrel
which shall be. brewed or manufactured and sold, |
or removed for consumption or sale, within the |
United States; which tax shall be paid by the |
owner, agent or superintendent of the brewery or |
premises in which Such ferrnepto6 I;nunrs shall