Evening star., 1868-08-12
EVENING STAR.
q y RIC a L.
LAWS OF fHK VNIfKD SfAfE6
PasueA ct Second Session Of Foriesh coagres

IPuBLIo-No. 7sl
An ACT imposing taxes on distilled sptrits aud
tobacco, and for other purposes.
BE n eraosed ty fAs Sendse ana Hosse of Rerrr-
sentarvss u As L.sted Sates " Is<-ies a. Cos:
o~esf ossembled, That there shall be levied and
collected on all distilled spirits on which the
tax pre- crbed by Law has not been paid. tax
OF nfty CENTS on each and every proof gallon.
to be paid by the distiiisr, owner, or person
having possession thereof before removal from
olstllery warehouse; and the tax on such
spirits shall be collected on the whole number
OF grsge or wine gallons when below proof.
ana shall be increased in proportion for aay
greater strength than the strength Of proof
spirit as defined in this act and any fra,tiousl
part OF gallon in excess OF the number OF gal
Ions In cask or package shall be taxed as a
gallon livery proprietor or possessor of a
stll, distillery, or distiling apparatus and
every person in any manner interested in the
use OF any such still, distillery, or distiiliur
apparatus, shall be jointly and seyeraIly liable
Tor the taxes imposed by law on the distilied
spirits produced therefrom, and the tax shall
be first lien on the spirits distilled, the dis.
tillery used tor distilllne the same, the stlIs
vessels, fixtures, and tools therein, and on the
lot or tract Of land whereon the said distiIiery
is situated. together with any building there.
on, from the time said spirits are diJtilled until
the said tax shall be paid.
SIC. ,. And be u further esacted That proof
spirit shall be held and taken TO b. that alco-
holic liquor which contains one half its vol
ume OF alcohol Of a specific gravity Of seven
thousand nine hundred and thirty-niue ten
thousandths 1902 At sixty degrees Fahren heit,
and the Commissioner OF Internal Revenue,
for the prevention and detection of frauds by
distillers OF spirits, is hereby authorized 20
adopt and prescribe for use such hydrometers
saccharometers, weighing and gauging instru-
ments, meters, or other means for ascertainIng
the quantity, gravity, and producing capacity
OF any mash, wort, or beer used or TO be used
In the production Of distilled spirits, and the
strength and quantity OF spirits subject TO tax,
as be may ceem necessary; and he NAV pre-
scribe rules and regulations TO secure a UNI
form and correct system Of inspection, weigh
ing, marking, and gauging Of spiIits. Aud in
all sales of spirits hereafter made, a gallon
shall be taken to be gallon of proof spirit,
according to the foregoing standard set forth
ana declared Tor the inspection and gauging of
spirits throughout the United States. The tax
on brandy made from grapes shall be the same
and NO higher than thai upon other distilled
spirits: and the Commissioner of Internal Rev
enue Is hereby authorized, with the approval
of the Secretary of the Treasury, 20 exempt
distillers of brandy from apples, peaches, or
grapes exclusively, from such other of the
provisions OF this act relating to the manufsc-
ture OF spirits as In his judgment may seem
expedIent.
SEC. 3. And be IL fnther ENACTED, That vhen.
ever the Commissioner OF Internal Rever.s
shall adopt and prescribe for use any metz,
meters, or meter safes il shall b. the duty of
every owner, agent or superintendent OF a dis
ullery to furnish ard attach at his own expense
such meter. meters, or meter safes may ha We
been prescribed for use at his distillery, and TO
furnish all the pipes, materials, labor, and IA
eiliues necessary TO complete such attachment
in accordance with the regulations of the Com
missioner of Internal Revenue, who is hereby
further authorized to order and require such
changes OF or additions TO disuiling apparatus
connecting pipes, pumps, or cIsterns, or any
machinery connected with or used in or on the
dIsullery premises, or may require 10 be put on
any OF the stills tubs. cIsterns, pipes or other
vessels, such fastenings, locks, or seals as he
may deem necessary.
SEC. L. And be IL further enacted, That distilled
spirits, spirits, alcohol, and alcoholic spirits
within the true intent and meaning of this act,
Is that substance known as ethyI alcohol NV
DRAFTED OXIDE of ethyl, or spirit of wine, which
Is commonly produced by the fermentation of
grain, starch, molasses, or sugar, including AL
dilutions and mixtures OF this substance: aud
the tax shall attach TO this substance as soon
as IL is In existence as such, whether il be SUBJ
sequently separated as pure OF impure spirit,
OF be Immediately, or at any subseq uent time,
transferred into any other substance, either in
the process of original production or by any
subsequent process; and no mash, wort, or
wash mt for dIstillation or the production of
spirits or alcohol shall be made or fermentea
IN any building or on any premises other than
dlstillery duly authorized according to law:
and no mash, wort, or wash SO made and fer
ullery before being distilled: and no person
other than an authorized distiller shall by dis
tlllatlon, or by any other process, separate the
alcoholic spirits from any fermented mash,
wort, or wash; and no person shall use spirits
or alcohol or any yapor Of alcoholic spirits in
manufacturing vinegar or any otner article, or
IN any process of manufacture whatever un-
less the spirits or alcohol SO used shall ha We
been produced in an authorized distiIlery and
the tax thereon paid. Any person who shall
violate any Of the provisions of this section
five hundred dollars nor more than five thou.
sand dollars, and imprisoned for not less thau
six months nor more than two years: Pro-
cided That nothin in this section shall be con.
str ued TO apply to fermented liquors.
SEC. 3. And be IL further enacted, That every
person having In his possession or custody, or
under his control, any still or distilling appa-
ratus set up, shall register the same with the
assistant assessor Of the division n which said
still or distillng apparatus shall be, by filing
with him duplicate statements, in writing, SUBJ
scrlbed by such person, setting forth the par
ticular place where such still or distilling an
paratus is set mp, the kind of still and its Gu
bic contents, the owner thereof his place of
residence, and the purpose for which said still or
distillng apparatus has been or Is Intended to
be used; one Of which statements shall be re-
tanned and preserved by the assistant assessor
and the other Transmitted TO the assessor Of the
district Stills and distilling apparatus now
set up shall be SO registered within sixty days
from the time this act takes effect and those
hereafter set up shall be so registered immedi-
ately upon their being set up. ANY still or
distilllng apparatus not so registered. together
with all personal property in the possession,
or custody, or under the control of such per-
sons and found in the building, or In any ward
or enclosure connected with the building, in
which the same shall be set mp, shall BE- for.
feited. And any person having in his possess
sion, OF custouy, or unQer MS CONTROL any still
or distilling apparatus set up which is so not
registered, shall pay penalty Of five hundred
dollars, and on conviction shall be fiued 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. G. And be Il further enacted, That every
person engaged in, or intending TO be engaged
in, the business OF 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 De carried on, and whether of distiling or
rectifying. And IL such business be carried on
in a city, the residence and place OF business
shall be indicated by the name OF the street and
number Of the building In the case of a dis
tiller the notice shall also state the kind of
stills, and the cubic contents thereof, the num-
ber and kind OF boilers, the number OF mash
tubs and fermenting tubs, and the cubic con-
tents of each tub, the number OF receiving
cisterns, and the cubic contents Of each cistern
together with q particular description of the
situated with the size and description of the
buildings thereon, and Of what material con-
structed. The notice shall also state the mum /.
Der of hours in which the distiller will ferment
each tub Of mash or beer, the estimated quantity
Of distilled spirits which the apparatus is capa-
BILE Of distilling every twenty-four hours, and
the names and residence of every person
interested or to be interested in the business