The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-29

Al "a
IessOr, and the other transmItLeo ~
he assessor of the district otlilS
md distilling apparatus now SET up
,hall be so registered within Sixty i
from the time this act takes et.
fect and those hereafter set up snail
he 50 registered Immediately upon
tbeir beino set up. Any still or dis
annaratus not so registered,
toeether with all personal property in
the possession, or custody, or under
the control Of such person and found
in the building, OF In any yard or
enclosure connected with the build
ing. in which the same shall be set up,
shall be forfeited. And any person
having In his possession or custody,
or under his control, any still or dis-
apparatus set up which is not
so registered, shall pay a penalty Of
five hundred dollars, and on convic-
ton shall be fined not less than one
hundred dollars nor more than one
thousand dollars, and imprisoned for
not less than one month nor more
than two years.
Sec. 6. And be it further enacted,
That every person engaged in, or in
tended to be engaged in, the business
of a distiller or rectifier. shall give
notice in writing, subscribed by him,
to the assessor of the district within
which such business is to be carried
on, stating his name and place of
residence, and if a company or firm.
the name and place of residence of
each member thereof, the place where
said business is TO be carried on, and
whether of distilling or rectifying.
And If such business be carried ON in
a city, the residence and place of BUSH
ness shall be indicated by the name of
street and number of the building.
In case of a distiller the notice shall
also state the kind of stills, and the
cubic contents thereof, the number
and kind of boilers, the number of
mash tubs and ~fermenting tubs, and
the cubic contents of each tub, the
number of receiving cisterns, and the
cubic contents of each cistern, to-
gether with a particular description
Of the lot, or tract of land, on which
the distillery is situated with the size
and description of the buildings
thereon, and of what material con-
structed. The notice shall also state
the number of hours in which the
/ ulSJltlGL VIII AGIluGuG GaCu lHU OI mdSu
or beer, the estimated quantity of dis
titled spirits which the apparatus is
capable Of distilling every tw~enty-four
hours, and the names and residence
of every person interested or to be in
terested in the business, and that said
distillery and the premises connected
Herewith are not within six hundred
feet of any premises authorized to be
use for rectifying or refining distilled
spirits by any process. In case of a rec
tiier, the notice shall state the precise
location Of the premises where such
business is to be carried on, the name
and residence Of every person inter,
ested or to be interested in the bust.
ness, by what process the applicant
intends to rectiiy, purify, or refine
distilled spirits, the kind and cubic
contents of any still used or to be-
used for such purpose, and the es.
timated quantity of spirits which car
be rectified, purified, or refined every
twenty-four hours in such establish,
ment, and that said r~ectifying estab
lishment is not within six hundred
feet Of the premises of any distillery
registered for the distillation of spir
its. In case of any change in the 10
cation, form, capacity, ownership
agency, superintendency, or in the
persons interested in the business O
such distillery or rectifying establish
ment, or In the time of fermentine
the mash or beer, notice thereof, il
writing, shall be given to the saiC
assessor or to the assistant assessor o.
the division within t~wenty-four hours
of such change. And any assistant
assessor receiving such notice shall
Immediately transmit the same to the
assessor of the district. Every
notice required by this section
shall be in such form and shall
contain such additional partie
ulars as the Commissioner
Of Internal Revenue may from time
to time prescribe. Any person fail
ing or refusing to give such notice
shall pay a penalty of one thousand
dollars, and on conviction shall be
fined not less than one hundred dol.
lars nor more than two thousand dol.
lars, and any person giving a false OF
fraudulent notice shall, on conviction
in addition to such penalty or fine, be
imprisoned not less than six months
nor more than two years.
SEC. Z. And be it further enacted
That every distiller shall, on films
his notice of intention to continue OF
commence business, with the assessor
before proceeding with such business
after the passage of this act and on
the first day Of May of each succeed,
ing year, make aud execute a bond in
form prescribed by the Commissioners
of Internal Revenue, with at least two
sureties, to be approved by the asses.
sor of the district. The penal sun
of said bond shall not be less thar
double the amount of tax on the spir-
its that can be distilled in his distil.
lery during the period of fifteen days
but in no case shall such bond be fol
a less sum than five thousand dollars
The condition ofthe bond shall be thai
the principal shall faithfully cOmply
with all the provisions of law in rela.
ton to the duties aud business of dis.
tiliers, and will pay all penalties in
Cured or fines imposed on him for q
violation of anyof the said provisions
tnat ne viii not suffer the lot or tract
OF and on which the distillery stands,
or any part thereof, or any of the dis
tihbg apparatus, to be encountered
py mortgage, Judgment. or other lien
durlnS the time In which he shall
carry on SAID business. The assessor
may refuse to approve said bond.
when, ~ his judgment, the situation
of the dlstllleTy is such as would on
able the dlstlller to defraud the
United States; and in case of srob
refusal, the distiller may appeal IN
the Commissioner of Internal Reeve.
nue., whose decision in the matter
shall be final. A new bond may be
required in case of the death, insolv.
ency, or removal of either of the sure.