Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-16
EVENING STAR.
o r FL e IA L.
LAWS OF fHR UNITED STAIRS,
Passed at Second Session Of fortie.h Congress

tooaCCo, ana Ctner purposes.
Gcostnsed frO~ Saturdays stdr.l
SEC. -. And be II ftrthsr enac,ei, That on all
wines, liquors, or compounds known or de-
nominateo as wine, and made in inltsiIon OF
sparknng wine or champagne, but not made
rom grapes grown IN the United States. and
on ali liq uors not made from grapes, eurrants,
rnuoare, or berries grown in the United States,
but produced by being rectified or mixed with
cispiied spirits or by the infusion Of any mat
ter IN spirits to be sold as wine or by any other
name, there shall be levied and psid a tax of
FIX dollars per dozen bottles, each bottle tain
ing more than one pint and not more than one
quart or three dollars per dozen bottles, each
bottle containing more than one pint, and nj
the same rate for any quantity OF such mer-
chandise, however the same may be put up or
whatever be the package. And any person
manufacturing, compromising, or putting no
such wines, shall, without previous demand
make return, under Ga In or affirmation, TO the
assistant assessor. on the first aud ffeent IA day
OF each and every month, or within n We days
thereafter, of the entire amount OF such wins
manufactured and sold OF put up and sold
during the first fifteen days of the month ami
the residue OF the month, respectively, except
wher the wines 50 man ufactured or put up are
used exclusively by the family of the person
manufacturing the same; and the tax herein
imposed shall be payable at the time such
turn Is pade. And in case such manufacturer
shall neglect or refuse TO make such return
within the time specified. the assessor shall
proceed 10 ascertain the amount OF tax due. as
provided in other cases of a refusal or neglect
to make returns, and shall assess the tax, and
add penalty of fifty per centum TO the amount;
which said tax and also said penalty shall be
eoiiected In the manner provided for the col
Lection OF tax on monthly and other lists. Auy
person who shall traudulently evade or at
tempt 10 eyade the payment of the tax herein
imposed shall. on conviction, be fined, not less
than five hundred dollars nor more than five
thousand dollars, and imprisoned not less than
six months nor more than two years
SIC. 40. And Be Il further enacted That the
Secretary Of the Treasury, on the recon men,
= n nal
nue., may appoint not exceeding twenty-five
officers. 10 be called supervisors OF internal
revenue, each one OF whom shall be assigned TO
designated territorial district TO be composed
OF one or more judicial districts and territories
and shall keep his office al some convenient
place In his district to be designated by the
Commissioner, and shall receive in addition to
expenses necessarily incurred by him and
allowed and certified by the said Commissioner
as compensation for his services, such salary
as the Commissioner Of Internal Revenue may
deem just and reasonable, not exceeding three
thousand dollars per amman. II shall be the
duty OF every supervisor of internal revenue,
under the direction OF the Commissioner,
10 see that all laws and regulations relating TO
the collection Of internal taxes are faithfully
executed and complied withi to aid in the pre-
yentlon, detection, and punishment OF any
frauds In relation thereto, and 10 examine into
the efficiency and conduct of all officers of in
ternal revenue within his district and for such
purposes he shall have power to examine
all persons, books, papers, accounts, and
mon any person TO produce books aud papers,
or to appear and testify under oath before him,
and 10 compel compliance with such sum-
mons IN the same manner as assessors NAV DO.
LII shall be the duty Of every supervisor of in
ternal revenue as aforesaid to report IN
writing TO the Commissioner OF Internal
Revenue any neglect of duty, incompe-
tenCy, delinquency, or malfeaSance in Office of
any internal revenue officer within his district
OF which he may obtain knowledge, with a
statement OF all the facts ia each case, and any
evidence sustaining the same; aud he shall
have power 10 transfer any inspector, guager,
or storekeeper from one distillery or other
place of duty to another, or from one collection
district TO another, within his district and
may, by notice in writing, suspend from daty
any such inspector, gauger, or storekeeper,
and in case of suspension shall immediately
notify the collector of the proper district and
the Commissioner OF Internal Revenue and
whiting three days thereafter make report OF
his action, and his reasons therefor. in writing
to said Commissioner, who shall thereupon
take such further action as he may deem
proper
SIC. so. And be IL further enacted That the
Commissioner Of Internal Revenue shall have
power, whenever in his judgment the necessi-
ties OF the service may require, TO employ COM
petent detectives, not exceeding twenty-five in
number AT any one time, to be paid under the
provisions OF the seventh section Of the Z. Act
TO amend existing laws relating 20 internal rev
enue, and for other purposes" approved March
=, 1867, and he may, at his discretion, assign
any such detective to duty under the direction
OF any supervisor Of internal revenue or 10
such other special duty as he may deem neces-
sary, and that from and after the passage of
this act no general or special agent, or inspec-
tor, by whatever name or designation he NAV
be known, of the Treasury Department in con-
nection with the internal reven ne, except in.
spectors Of tobacco, snuff and cigars, and ex-
cept as provided for in this act ehall be an.
pointed, commissioned, employed, or con.
tlnued in office, and the term of ONCE or EN-
ployment OF all such general or special agents
or inspectors now au thorized as aforesaid under
employment at the time OF the passage of this
act shall expire ten days after this act shall
SEC. 81. And be IL furtAer enacted, That from
and after the passage Of this act no assessor or
collector shall be detailed or authorized 70 DIS
charge any duty imposed by law on any other
collector or assessor, but q supervisor of inter-
nal revenue may, within his territorial dis
uict, suspend any collector or assessor for
fraud, or gross neglect Of duty, or abuse of
power, and shall Immediately report his ac-
ton to the Commissioner of Internal Revenue,
with his reasons therefor in writing, who shall
deem proper.
SEC. So. And be IL further enacted, That there
shall be appointed by the Secretary OF the
Treasury such number of internal revenue
storekeepers as may be necessary, the compen-
sation OF each Of whom shall be determined by
the Commissioner of Internal Revenue not
exceeding Hxe dollars per day, TO be paid by
be assigned by the Commissioner of Internal
Revenue TO every bonded or distillery ware
house established by law; and no such store
while in the service of the United States with
out the written permission of the Commissioner
OF Internal Revenue. Every storekeeper shall
take an oath faithfully TO perform the duties OF
his office, and shall give bond TO be approved
by the Commissioner of Internal Revenue. for
the faithful discharge OF his duties, in such
form and for such amount as the Commis-
sioner may prescribe. Every storekeeper shall
have charge Of the warehouse TO which he NAV
be assigned, under the direction Of the collec-
tor controlling the same, which warehouse
shall be in the joint custody of such storekeep-
er and the proprietor thereof, and kept secure.
ly locked. and shall at no time be unlocked and
opened, or remain open, unless IN the presence
OF such storekeeper or other person who NAV
be designated to act for him as hereinafter pro-
yided; and 10 articles shall be received in or
delivered from such warehouse except on an
order or permit addressed to the storekeeper
and signed by the collector having control OF
the warehouse. Every storekeeper shall keep
a warehouse book, which shall at all times be
open TO the examination of any revenue officer
in which he shah enter an eccount of all artI-
Giles deposited in the warehouse 10 which be is
assigned, indicating in each case the date of the
deposit, by whom manufactured or produced
the number and description Of the packages and
contents, the quantities therein, the marks and
serial numbers thereon, and by whom gagged,
inspected, or weighed, and IL distilled spirits.
proof gallons: and before delivering any article
the date Of the permit or order Of the collector
for the delivery Of such articles, the mum.
Der and description Of the packages the
he nd raa1 t.oxe