New Orleans Republican., 1868-08-25


not less than two sureties, who shall be residents
the collection district or county, or an adj llnlng
uated, and hall be the owners of unincumbered real
estate in said district county, adjoining county
a efn & @ Eaas "a ss pprasd value Of
said lot OF tract Of land together with the bnidngs
conditioned that in case the distery dstilling ap
pArAtqs or any part thereof shall by nha ~
of law the obiigors viii pay the amount stated in
said bond. Said bond shall be in such form as the
SEC. g. BE it further enacted, That every dstiller
and person intending to engage in the business of
esuss to be made under the direction Of the assessor
OF the district accurate plan and description, in
distinctly showing the location of every STILL boiler
doubler tub and receiving cistern, the course
in the dstlery and of every branch thereof and Of
every cock oint thereof and of every valve there
in together with every place, vessel, tub or utensll
from and to which any such pipe shall lead with
which II communicates. Such plan and description
shall also show the number and location and cube
contents Of every stil, mash tub, and fermenting
tup, together with the cubic contents OF every re-
celVng eistern and the color of each hXed pipe as
required in this act. One copy of said plan and de-
seIlpiion shal be kept displayed in some eonsp Gu
nished the assessor Of the district, of which
snail be kept by him aud the other transmitted 10
the Commissioner OF Internal Revenue. The aecu
racy OF every such plan and description shall be
verified by the assessor the draughtsman, aud the
dlstlter; and no alteration shall be made in sncn
ditil cry without the consent in writing Of the as
sessor which alteration shall be shown on the oriE
nhl OF Dy d supplemental plhn anu uestIlptloI
and reference thereto noted on the original,
as the assessor may directi and any sup
Elemental plan and description shall be executed
ana preserved N the same manner as the er5ginA.
SEC. ~. And be it further enacted, That imme-
snal! proceed at the expense of the united States
with the aid of some cempetent aud skilfz person,
o. D. ~ w Iue y. !S ~
Revenue 70 make survey OF each d tillery
or intended TO be registered for the reduction OF
spfits IN ms dlstIet to es innate ana ~ ~
estimate and determine the capacity OF any such
district written report OF which shF pc MADE III
trlplicate, signed by the assessor and the person
aiding in making the same, one copy of VhIcn shall
assessor and the other immediately transmitted to
the Commissioner of Internal Revenee. II the Com
missioner OF internal revenue shSH az any tlule oe
satisfied that such report of the capacity of distil
lery Is IN any respect incorrect or needs Tes-Ion ne
sha!l direct the assessor to mate m hke manner
another survey Of said distiery the report OF sad
survey shan be executed in triplicae and deposited
as hereinbetOre provided
SLC. ii. ana be It further enacted, That after
the pass &c this act it shall not be lawful for any
assessor t9 assess special tax upon any dist er OF
for the collector to col eGt the same for any dsl
Ter Who has pad special YAK as sueh TO
continue the business OF distillng until sucn dlsteT
shall have given the bond required by this act and
shall have complied with the provisions OF law hay
ing reference to the ana survey OF disl
erles, and having reference to the arrangement and
construction OF distilleries, and the premises con.
neeted Herewith in manner and as required by this
act; shall il be lawful for any assessor of internal
revenue 10 assess OF for any collector collect, any
special tax for disting on any pren ses tADt less
than six hundred feet from any premises used for
rectying, snail any assessor assess or collector
collect any special tax for reetliylng dstled spirits
on any premises distant less than six hun red feet
from anv distillery when the dstery ard rectifyiug
Establishments are occupied and used hy dlherent
persons nor shall the processes Of disil aton and
rectheation both be carried on within the distance
OF six hundred feet In al cases where dlstilery
and rectfying establishment. distant the one from
the other less than FIX hundred teet are occupied
and used by the same person. said person shall have
the ri BIT to elect WHICH business snail be discouti
nued at that place In all cases where rectitying or
dsillng shall be discontinued under the provisions
Of this section and the time for which the special
tax for rectifying or disu'hngwas paid remains un-
expired, the Secretary OF the Treasury hereby au
thorzed TO refund out of any money in the treasury
not otherwise appropriated, on requisition OF the
Commissioner OF Internal ReyenHe, proportionate
part o any sum originally paid for SPECIAL tax there
tor, which shall be In such ratio to the whole sum
palq a, the uneXpred time fqr whch special tax vas
paid shall bear 70 the whole term tor which the
same was patd Any collector or assessor OF internal
revenue who shall iatl 70 perform any duty imposed
ey this section, or shall assess or collect sny specih
tax violation Of its provisions, shat be liable
SEQ. r. And be it further enacted. That no per. |
son SHAH use any st boiler or other vessel for the
10y shed, yard, or enclosure connected vita any |
iwelling house, nor board Of any vessel or boat
Bger beer, ale porter, other fermented liquors
lnegRr or other are manuf ctured or produced, or |
iuors OF any description are retaed, or where any
ther business is carried on, nor within six hundred
6ctifyiug; and every person who shal use any still I
9oiler or other vessel for the purpose OF disng as
itoresald, IN any bulldlng or other premises where
he above specified articles manufactured pro- |
1uced, refined, or retalled or other business is
red on, or on board of any vessel Or boat in any
iwelling house. or other place aforesaid, shail
nd assist tn srein. or who shall cause procure
me thousand dollars and imprisoned for not less
nan six months nor more than two years in the
discretion OF the court; Provided, That saleratus
nav be manufactured, or meal or flour ground from
rain in any building or on any premises where
piris are distilled but such meal Hour only to
e used for disttllHtion on the premises.
SEC. l3. And be 1t further enacted, That there
naH be assessed and col ected monthly, from every
uthOrzed distiler whose distillery has aggregate
apacty for mashng and fermentng twenty bushels
grain or less, or sixty gallons of moasses less,
twenty-four hours, a tax of two dollars per day
undays excepted; and tax of two dollars per day
els Of said capacity in excess of twenty bushels
grainor sixty gallons Of molasses in twenty ioIr
ours; But any dIstller who shall suspend work. as
-ovided By this act, shall pay only two dollars per
" during the time the work shall be so suspended
SIC IA And be it further enacted, That any per-
n who shall manufacture any still boiler, other
.fore the is removed from the place of manu-
etqre notify IN Nring theAsseSsor OF the district
sed set up, by whom it is to used Us capacity
nd the time when the same is to be removed from /
other vessel shall be set up without the permit in
riting of the said assessor for that purpose; and
her vessel, without first obtaining permis from
e said assessor OF the district in which such still
,iler other vessel is intended to be used or who
all fail TO give such notice. shall pay in either ase
e sum Of five hundred dollars, and shall forfeit me
stilng apparatus thus removed or set up in viola.
SEC is. And be it further enacted, That every 7
stiller shall provide at his own expense a ware.
,use 70 be situated and to constitute part OF
dlsiilery premises TO be used only for the
e Of distilled spirits of his own manufacture, but
dwelling house shall be used for such purpose 7
"a ao doS- inaoY OF other opening shall he made :
permitted in the walls of such warehouse leading
to the dstilIery or into any other or build
g; and such warehouse, when approved by the | /
n1nissioner Of Internal Revenue, on report Of the
Hector IS hereby declared TO be a bonded ware. :
of the United States, to be known as distli T
trol Of the collector of the district and
an internal revenue storekeeper assigned thereto
the Commissioners Of Internal Revenue; aIi the t
on the spirits stored in such warehouse shall be
ID before me removal from such warehouse. 0
ner, agent or superintendent OF any distilIsry | !
ahlished as herenbefore provided, shall erect. IN
rpose, and for no other, and TO be constructed in
manner 10 be prescribed by the Commissioned l 4
i to L At least u suite ent csps;ty 70 os al
spirits distilled during the day Of twentyfours E
csd said distlery; and each Of such eisterns
~ be 50 consrneted as to leave an open space Of
sass t rd rse 5est between the top thereof and the
;hes between the bottom thereof aud the floor | s
ioW and sasll ns 50 situated that the officer can
outlet of the worm or condenser by suitable pipes
posed o Ee sss q tSs ssT ana "a e bs
q rs e prevent ne abstrac lon of
condenser back 70 the still or doubier' or fegVir
receiving cstern such cisterns and the roe N ii
ien ,Rey srs eontained shall be n charge * and
ager designated for that duty; and on the tapd :.
after the spirits are conveyed into such cisters W
. same shan be drawn of into casks under ne X
peTyislon OF sueh gAuger IN the presence Of ehe ri
'rskssYer and be removed directly to the distl s.
Y MaLenoqee ana on special application 70 ths bi
lessor o. assistant assessor By the oRner agent, hi
snpertntsnaent q any distery. the spirits may Al
,on 10 q the g9nger At any time previous to the a
ro oAy; ~ iocse and seals required by las shall 70
PROVIDED ~ the Commissioner OF Intarral Pc | IN
ae az tne ezpenss Of ths owner Of the distiIery vi
ieetor OF such gauger as hs may dasienafs = Wv w Z,
&c. IL. nd be IL further enaeied Ihaf ~ 5., AZ
the furnace Of every still boiler usad n, - -
LIllery sball be SO eonstructad that Il -. i. y.