The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-31
Sc. ahIsh aasAF sAalI b 4. feilo9si
aEgab FOR stask on hand. Hd
nniAnotnr - dis &C. g. .

- @--- ST. M,
GoBector ofA dis ick STAB Of.
Distilled spirits. Tax paid prior t6
there eDgrave the date when this act
takes proof gallons.
Gauged -, -.
All distilled spirits owned or held
by any person-asl aforesaid. shall be
included in the same return, and the
gauging shallfbe continuous uatikal
the spirits owned or held by
such person are gagged and
stamped, as aforesaid, and a
report thereof In duplicate shall i'm
mediately be made by the guager to.
the. collector or assessor of the dis
trict showing the number Sof pack
ages, contents, and proof of each
package guaged and stamped, and
one of said reports shall be trans
mitted by the collector TO the Conn
missioner of Internal Revenue. No
such spirits shall be guaged or stamp
ed in any cistern or, other stationary
vessel. Any person owning, or hay
ing In possession, such spirits andre
fusing or neglecting to make such
return shall forfeit the same; and
all distilled spirits found, after thirty
days from the time this act takes
effect. In any cask or package con.
tanning more than FIVE gallons, with
out having thereon each mark and
stamp required therefor by this act.
shall be forfeited to the United
States. Any person WHO shall gauge,
mark. or stamp any cask or package of
distilled spirits under the provisions
of this Section or who shall cause or
procure the same to be done, know
ing that the same were manufactured
or removed from warehouse srbse-
quent to the taking effect of this act,
or that the taxes thereon have not
been paid, shall, on conviction, be
fined not less than five hundred dol
lars nor more than FIVE thousand dol
lars. and imprisoned not less than six
mouths nor. more than three years.
All stamps required by this section
shall be. prepared, issued. and affixed
upon casks and packages and can
celled in the; same manner as pro
yided for other stamps for distilled
spirits In this act, and shall be
charged at the rate of twenty FIVE
cents for each stamp.
SEC. So. And be it further enacted,
That all distilled spirits forfeited to
the United States sold by order of
court or under process of distraint
shall be sold subject to tax and the
purchaser shalliimmediately, and be-
fore he takes possession of said spir-
its, pay the tax thereon And any
distilled spirits condemned before the
passage of this act, and in the posses
sion of the United States, shall be
sold as herein provided. And if any
tax-paid stamps r affixed to any
cask or package SO condemned, such
stamps shall be obliterated and de-
stroyed by the collector or marshal
after forfeiture and before such sale,
SEC. SO. And be it further enacted,
That the following special taxes shall
be. and ere hereby, imposed, that is
to say:
ID stiles producing n hundred
barrels, or less, of distilled spirits,
counting forty gallons Of proof spirits
to the barrel, within the year, shall
each pay four hundred dollars; and il
producing more than one hundred
barrels, shall pay in addition
four dollars for each such barrel
produced in excess of ore hundred
barrels. And monthly returns of the
number of barrels of spirits, as before
described, distilled by him. shall bc
made by each distiller In the same
manner as monthly returns of sales
are made. Every person who pro
duces distilled spirits, or who brew:
or makes mash. wort. or wash fit fol
distillation or for the production oil
spirits. or who by any process of va.
~porization separates alcoholic spirit
from any fermented substance, OF
who, making OF, keeping mash, wort
OF wash, has also in his possession OF
use a still, shall be regarded as a DIS,
tiller: Provided, That a like tax .ot
four dollars on each barrel. counting
forty gallons of proof spirits 10 tbs
barrel, shall be assessed and collected
from the owner of any distilled spirits
which may be In any bonded ware.
house at the dateIof the taking ,efecr
of this act, to be paid whenever
the same shall be withdrawn from
such, warehouse, under the pro.
visions of the sixty second see.
tiun OF this act: aPTouiaed, That nc
flax shall be imposed for any still
stills, or other apparatus used by
druggists and chemists for the reoOv-
cry of alcohol for pharmaceutical anC
! chemical or scientific purposes which
| has been used in those processes.
Recti6ers.o of distilled spirits, recti-
flying, purifying, or refining two hun.
dred barrels or less of distilled spirits
ceunting forty gallons of proof SPLITS
TO the barrel, within the year shall
/ each pay two hundred dollars, ind
shall pay fifty cents for each such
barrel produced in excess of two hun
dred barrels. And monthly returns
of the quantity and proof, OF all
the spirits purchased and.nof the
number Of barrels Of spirits, as be-
fore described, rectiied, purified, or
refined by hin, shall be made by each
rectifier In the same manner as
monthly returns of sales are made.
Every person who Bectifies, purifies,
or refines distilled spirits or wines by
any process, and every wholesale or
retail liquor dealer or compouuder of
liquors who has "a his possession any
still or leaeh-tab. or who shall keep
any other apparatus f0rthe purpose of
refining in any manner distilled .spir-
'itss shall be regarded as a rectifer.
Compounders'o of liquors shall each
pay twenty five dollars. Every per-
son who, without recti6ying, .puri-
flying, or refining distilled spir-
its, shall. by mixing such spirits,
wine, or other liquor with any ma
t~erials, manufacture any spurious,
imitation, or compound liquors, for
sale under the name of whisky. bran
dy, gin, rum, wine, spirits, cordials,
or wine bitters, or any other name,
shall be regarded as a c~ompounder OF
liquors. +.
Retail dealers in liquors shall pay
twenty-five dollars. Every person.