Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-18
EVENING STAR.
. 2 FIG a Z.
LAWS or fHI UNIFIED STATES,
Passed at Second Session OF Fortieth Congress
TPURLIO-No. -ql

TPURLIo-No. sel
As ACT imposing taxes on distilled spirits and
tobacco, and Tor other purposes.
Icon'inaod from Testerils's Sfarl
SEC. 70. And b. further e-acted That all
oistilcd spirits an any bonded warehouse shall
Will IN nine months after the pxssxxe of tn,.
act be Withdrawn frsm such warehou se, and
Tie taxes paid on the same. and the casks or
PASksgrs containing sad spirits shall be m ar ked
ano stamped and be subject IN all respects %
zee same requirements as If manufacturer after
me passage OF this set. And any distillea
spirits remaining IN any bonded warehouse for
period OF more than nine months after the
passage OF this act shall he forfeited 10 the
United States, and shall be sold or disposed OF
Tor the benefit of the same in such manner As
shall be prescribed by the Commissioner of In
terna Revenue, under the direction of the sec
reHry OF the Trrasury. And whenever in the
opinion OF the Commissioner of Internal Raye-
nue. any distillery or other warehouse shall be.
come unsafe or uEfit for use, or the merchau-
disc therein shall for any reason be liable 10
loss or great wastsge. the Commits sioner NAV
discontinue such warehouse, and require that
the merchandise therein shall be tran sferred TO
such other warehouse may be design ated BY
him within such time as he shall prescribe
Such transfer shall be made under the super-
vision of the collector, or such other officer a
may be designated by the Commissioner; aud
the expense thereof shall De paid by the owner
OF the merchandise; ana IL the owner Of such
merchandise shall iail to make such transfer
within the time prescribed. or TO paw the lust
and proper expense of such transfer. as ascer-
tanned aud determined by the COMMISSIONS
such merchandise may be seized and sold by
the collector, an the same manner goods are
sold upon distraint tor taxes, and the proceeds
OF such sale shall b. applied to the payment of
the taxes due thereon and the costs aud expen-
SEES OF such sale and removal. and the balance
PAID oN er 10 the owner OF such merchandise.
SIC 81. And be al rHrther enacted, That any
person owning. or having in his possession,
any distilled spirits intended for sale, exceed
ing IN quantity fifty gallons, and not in a
bonded warehouse al the time when this act
takes effect, shall Immediately make a return.
under oath, to the collector of the district
wherein such spirits may he held, stating the
number and kind of packages, together with
the marks and brands thereon, and the place
where the same are stored, together with the
quantity OF spirits, as nearly as the owner can
determine the same. Upon the receipt Of such
return the collector, being first satisfied that
the tax on said spirits has been paid, shall i'm
mediately cause the same to be gauged aud
proved by an internal revenue gauger, who
shall mark, by cutting, the contents and proof
on each cask or package containing five wine
gallons or more, ana shall sffix ano cancel an
engraved stamp thereon, which stamp shall be
follows:
Stamp for stock on hand. No.
Issued by --