The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-30
proof gallons.

lOlA1S Sudl1 DCH 001y AtAC0 Al
anee with the facts In each case. And
the stamps above designated shall be
affixed so as to fasten the same se-
curely to the cask or package aud
duly cancelled, and shall then be i'm
mediately covered with a coating of
transparent varnish or other sub
stance, so as to protect them from re-
moval or damage by exposure; and
such afixing, cancellation, and COW
ering shall be done IN such manner as
the Commissioner of Internal Reeve
nue. shall by regulation prescribe;
but such stamps shall in every case
be affixed to a smooth surface of the
cask or other package, which surface
shall not have been previously paint
ed or covered with any substance.
SEC. rs. And be it further enacted,
That all stamps required for distilled
spirits shall be engraved IN their sew
eral kinds in book form, and shall be
issued by the Commissioner of Inter
nal Revenue to any collector, upon
his requisition, IN such numbers as
may be necessary in the several dis
tricts. Each stamp shall have an en-
graved stub attached thereto with a
number thereon corresponding with
an engraved number ON the stamp,
and The stub shall not be removed
from the book. And there shall be
entered on the corresponding stub
such memoranda of the contents of
| every stamp as shall be necessary to
preserve a perfect record of the use OF
such stamp when detached.
SEC. q. And be it further enacted.
That every stamp for the payment of
tax on distilled spirits shall have en-
grayed thereon words and figures
representing a decimal number of gal
Ions, and a similar number of gallons
shall be engraved on the stub CORE
spending TO such stamp, and between
the stamp and the stub and connect
ing them shall be engraved nine cou-
pons, which, beginning next to the
stamp, shall indicate In succession
the several numbers of gallons be-
tween the number named IL the
stamp and the decimal number next
above. And whenever any collector
shall receive the tax on the distilled
spirits contained in any cask, he shall
detach from the book a stamp repre-
senting the denominate quantity
nearest to the quantity of proof
spirits In such cask, as shown by the
gauger's return, with such number of
the coupons attached thereto as shall
be necessary to make up the whole
number of proof gallons in said cask,
any quantity in addition to the num-
Der of full gallons less than one gall
| Ion shall be regarded as a full gallon:
and all unused coupons shall remain
attached to the marginal stub, aud no
4 49, ~ -Inf1 hnxraI Ia n u ne Irsna nN cFonlf-
icapce whatever when, detached IRON
the stamp and stub. And the tax
paid stamps with the coupons, may
denote such number Of gallons, not
less than twenty, as the Commissioner
of Internal Revenue may deem advls-
able.
SEC. %. And be it further enacted,
That the books of tax-paid stamps
issued to any collector shall
be charged to his account at
the full value of the tax on
the number of gallons represented on
the stamps and coupons contained in
said books; and every collector shall
make a monthly return to the Com
missioner of Internal Revenue of all
tax-paid stamps issued by him to be
affixed to any cask or package con-
tanning distilled spirits. on which the
tax has been paid, and account for
the amount of tax collected; and
when the said collector shall return
to the Commissioner of Internal
Revenue any book of marginal stubs,
which it shall be his duty to do as.
soon as all the stamps contained in
the book. when issued to him from
the office of Internal revenue, have
been used, aud shall have accounted
for the tax-on-the number
of gallons represented on the
| stamps and coupons that were con-
tanned In said book, there shall be
allowed a commission of half of one
per centum on the amount of the tax
on spirits distilled after the passage
Of this act, in addition to any other
commission By law allowed, which
shall be equally divided between the
collector receiving the tax and the
assessor of the district In which the
distilled spirits were produced. All
stamps relating to distilled spirits
other than the tax-paid stamps shall
be charged to collectors as repre-
senting the value of twenty-five
cents for each stamp; and the
books containing such stamps
may be Entrusted by any col
lector to the gauger of the district,
who shall make a daily report to the
assessor and collector Of all such
stamps used by him and for whom
used, and from these reports the as
SCISSOR of the district shall assess the
person for whom they were used, and
the collector shall t~hereupon collect
the amount due for such stamps at
the rate of twenty-five cents for each
stamp issued during the month; aud
when all the stamps contained in any
such book shall have been issued the
gauger of the district shall return. the
book to the collector with all the
marginal stubs therein.
SEC. %. And be it further enacted,
That any revenue officer who
| shall afix or cancel, or cause
or permit to be affixed or can
celled, any stamps relating to dis
titled spirits required or provided for
In this act in any other manner. or In
any other place, or who shall issue the
same to any other person than as pro-
vided by law, Of regulation made In
pursuance thereof, or who shall know
inpiy afix or permit to be affixed any
such stamp to any cask or package of
spirits of which the whole or any part
has been distilled, rectifed. COM
pounded, removed or sold, in viola
ton of law, or which has in any man
ner escaped payment of tax due there
on, shall, for every such offence, be
fned not less than FIVE hundred dol
lars nor more than three thousand
dollars, and be imprisoned for not less
than six months nor more than three
years.
SEC. 30.aAnd be it further enacted,
That if any distiiler shall desire to
reduce to the producing capacity of
] his dIStillaru he Shon nuo nnAoo &C