New Orleans Republican., 1868-08-25


dealer retail liquor dealer, or msnuiactuTer Of stills
law Raa sos s SnsSs.s s as
without having given bond Asrequired by law who
with intent to detrsud shs unitsd States Of The ia!
On fne spirits distilled by him. any part thereof,
thousand dollars nor more than five thousand dol
@ ,ars and imprisoned not less than six months NOR
wines, and all stills and other apparatus, Mt in.
tended to be used for the distaton OF rectifcaton
OF spirits or for the cornpounding of liquors. owned
oy such person, wherever found, and all distilled
SPLITS or wines and personal property found in the
or other place of business Of the compounder. or in
any building, room yard or ineosure connected
the PREMISES and all the right title and interest Of
such person in the lot or tract land which such
astery is situated, and all right title, and interest
therein 81 every person who knowingly has suffered
OF peTnltted the business Of disttller 70 be there
carried on. or has connived at the same; and all per-
sona property owned by or in possession Of any per
son VINO has permitted or suffered any building
yard or lneosure, part thereof to be used for
purposes of iugress egress to from such distl
iery which shall be found in any such building yard
orfncosurc ana all the right, tit e., and interest OF
every person in any premises used for lngress or
egsess 70 OF from such distllery VINO has knowingly
saGh ngress or egress shall be forfeited to the Unit
SEC. As And be it further enacted. That every
reetiter, whole ale liquor dealer, and compounder of
LIQUORS shall provide himse with book to be pre-
pdreu and keptn such form shall be prescribed by
the Commissioner Of Internal Revenue, and shall on
me same day on which he receives any spirits, and
before he shall draw off any part thereof, or add
water or anything thereto in any respect alter the
sam enter in such book and in the proper columns
respectively prepared for the purpose the ate when
the name Of the person or firm from whom. and the
place whence the sp rits were received, by whom dis
uleu, rectihed or compounded, and wnen and by
whom inspected and it in the original package, the
serial number of each package. the number Of wine
gauons anc proof gallons the kind of spirit, and the
number and kind of adhesive stamps thereon; and
every every such reetifer. c2mpounder. and wholesale
dealer sna at the time Of sending out of his stock
possession any spirits, and before the same shall be
temoveo from MS premises, enter in like manner in
* "a han QFGf q N nd n Ann
o. business OF the person or firm to whom suen spr
rs are to be sent the quantity and the kind quail
" OF sueh spirits, and also the number Of gallons
ano trsStions OF a gallon at proof; and if IN the
original packages in which they were received he
snal enter the name OF the distier and the serial
number of the package. And every sucn book ehall
at al times kept in some public or open place
tue premises OF such rectiter, wholesale dealer, or
compounder OF liquors respectively for Inspections
ana any revenue officer may make an examination
o. sueh DOOR and take an abstract therefrOm; and
every such book, when it has been filled up afore
said snail be preserved by such reether wholesale
liquor dealer, or comDounder of liquors for period
not less than two years aud during such time it
snail be produced by him 70 every revenue officer
dealer or compounder. OF liquors shall refuse or
neg!ectt TO provide such book, or to make entries
are or destroy any part OF such book or any entry
therein OF nske any false entry therein, hinder
Dook, or making ang entry therein, or taking ab
stract thererom or il such book shall not be pre-
ssryed or not produced by any rectier or wholesale
dealer, or compounder, hereinbsfore directed he
shall pay penalty OF one hundred dollars, and on
dollars, nor more than five thousand dollars and
imprisoned iF not less than three months nor more
SEC. 46. And be it further enacted, That it shall
not be lawful TOR any recter Of distilled spirits,
compounder OF liquors, liquor dealer Wholesale or
retail liquor dealer to purchase receive any dis
titled spirits in quantites greater than twenty gal
tiher of distilled spirits, compounder Of liquors,
dlstiller, or wholesale liquor dealer, Any person
sand d. liars Provided That this shall not be held
70 apply TO judicial sales nor to sales public auc
On IN t a1s oy an aucuoneer VINO mas paid special
SEC II. And be it further enacted Thst all dis.
and placed in any other cask package containing
not less than ten gallons, and intended for sale
package into which il is SO transferred shall be
marked and branded, and such marking and brand.
the time and place of inspection, the proof OF the
spirits, tue particular of such spirits as known
business Of the dealer rectiier or com poi,iusr NJ
the case may be; and in all eases exec pt where si,e
also Of the oistiller and the distsrs y6Ts s
spirits were Produced and the serial Der Of me
brand shall be taken and held as sufficient cause and
evidence for the forfeiture of such unmarked pack
SEC. 4s And be it further enacted, That on ali
wines, liquors, or compounds known or denominated
or champagne, but not made from grapes Rrown ~
the United States and on all liquors not made from
mixed with distilled spirits or By the infssie1o oF Of
other name, there shall Be levied and psid y ~ any
six dollars per dozen bottles. each bottle contsfni1
three dolarsper dozen bottles each bottle
ing more than one pint, and at the same rate for |
same may be put up, or whatever be the naekaaa
And any person manufacturing. comDoub finr So
mand make return under oath or afirmation to re Ie
assistant assessor on the first and fifteenth SSv ~
Of the entire amount Of such wines
and sold, or put up and sold during the iirst fl
month respectively except when the wnas oI tne
ltaotured or put up are used exclusively by the fam
ax herein imposed shall be payable at tse tia1
'uch return is made And in case suc5 Insnnfa Sale
ythn the time speced he assesr sqeh return
ascertain the amount 6f tax due as provide G
nd shall asses Tie TAX sSd add Sse
Der eentum TO The amount which said tax sad aiss
- for the collection of tax on mopthly ana 1.tlu
ists. Any person who shall fraudulentiy sysHe er
losed shall conviction be fined not les tbS & I'M
hundred dollars nor more than fve thousand al
aIs, aha A. lmprisonee not less than six months nor
SIC. 49, And be it further snaeted That The g..
be Gomissionsr of IStetns s Ro@mendS5Cn ReTs5psn Of
'oint not exceeding twenty five officers to he saIiS
ghom shall be assigned to designated territoot.
isi astrio. to be composed Of more Judicial
ome convenient place in bis district 10 be desiSnat
q by the Commissioner, and Shall receive in sddi.
iHh APoHogS incurred by him Ind 1
owed and certified by the said Commissioner as a
compensation for his services such salarv as-Iba
nd reasonable not exceeding three fSo,gss gSsn Jase
lrs per annum. 1t shall be the duty OF every fupsr
the collection of Internal avs w
ention dstsction aa ytth 70 sd in the pre-
reiatlon thereto and TO examine into the effieer,
iithin his district and for such uurnoEss @ i
svs never sa ~ aetsmIs all books papers,
nd to summon any person to produce 1hoaks avdns,
ers or TO appear and testify under oath before
,m. m End a. 70 col compel compliance withsuch sum
shall be the duty of every supervisor of infernsi
lissonsr of internal Reeenuem "a ny to the Com
aeompeteney. deiinqusncy, malfeasanoe IN o4fca,
which he may obtain noWedsss staia Tb Rs astTiS.
az iaees N esc1 case, and any evidence Sustain.
ny inspector, guager storekeer from one iIstiiia
oe oIheE paee ot duty to from one
ich inspector guager, or storekeeper In Sasa ~
%rner 5trd notify the eoiector of
al Revenue, and within three days thsreb sL
tns said ms wSo fsSsGn ba thssstOr in
,ke such further action he may deem nFarsr
ssoper Of Internal Revenne shau hay w ,e,sgr
henever IN ms Judgment -nscsssities al J
mt dstsetces, not eHosedSg N eFP,plSy comps,
soDs o ~ s S1y sT1t ORs s pad snde
ustng laws relating to internal fevenue aad for (
heI purposes, approved March 2 1861, aud he NAV !
his discretion assign any such detective 10 dtitt
1der ths direction Of any supervisor OF Internal
ein necssssTy, and that from and aftef the passass
this act no general or special agent or insneefor
whatever name or design atioii ne NAV ba lsoy.i
the Treasury Department in rconneot,en with tns !
ternal revenue exeeptinspectors Of tobac65 snS# :
q oieats Anu e4sept as provided for in this Act a
~ 20 appointed, commissioned employed or cor, o
aued in ON z. and thetofm Of Office or smnlog !;
sns oI az sucn genera or special agents or inspect
pow authorized as Aforesaid under ennplnyr5 4
the time of the passage of this aet sh.gi q