New-York tribune., 1868-07-01
TIE PENDING INTERNAL REVENUE BILL

The Internal Tax bill now pending before the
Senate Finance Committee provides for tax of sixty
cents per gallon all distilled spirits In arriving at
the quantity distilled the great of fraud) it
makes the capacity of the distllery presumptve evil
dence of the amount distilled unless the dister no.
titles the Revenue Officer that he wishes to stop work.
in which case his distillery is locked up by the
Revenue Officers, and such precautions taken
that he cannot distil without their knowledge.
Every dstillery is forfeited wherever found
unless its owner has registered its situation
and capacity. and given bonds to an amount double
the value of all the dstliery can produce in fifteen
days. which bonds must be first lien on the prop
erty on and by which the dstillery is conducted,
whether the dstiller be owner or tenant No two
dlsteres shall be within 6OOfeet of each other and
If anv such have heretofore been carried on the least
valuable one shall remove close. Every distillery
with capacity to ferment 100 bushels day
shall pay s., and for every 100 after the
first 49, except that if q dstiller stops work,
notifying the Assessor he shall pay only 81 day.
Every distllery shall be provided with United
States bonded warehouse, in charge of Revenue
Storekeeper and with two cisterns connected with
the disling apparatus that all spirits distilled must
pass into them. The door of the furnace must be
made so that it may be securely locked. The books
of the dstillery must be so kept as to show at
all times the quantity of materials used and
of the spirits produced, and must be open to
revenue inspection. Thrice a month the distiller
must make sworn returns from his books Of the stock
used and spirits produced. All spirits shall be
drawn from the main cstems into 2O-gallOn pack
ages. and stamped by the collector with stamp
stating the number of gallons. No package shall be
removed from the warehouse without being again
stamped TO indicate that the tax has been paid Every
stamp shall be cut from the collectors book that the
corresponding stub shall state in duplicate the same
facts as the stamp The books of tax stamps is
sued to a Collector shall be charged to him at the
full value of the tax represented by the stamps and
he shall account and pay for them accordingly.
Every distiller who shall desire to reduce the ca
pacity of his distillery may do so by notifying the
Assessor who shall so close up, lock, nail or fasten
such of his furnaces. tubs, or other implements,
as to make 1t impossible for them to be
used until the Assessor removes the restraints.
Revenue officers may enter at all times, examine in
all ways and places and call to their aid the services
of those employed in the distillery All distillees
shall be closed from II o'clock Saturday evening to
o'clock Monday morning. No spirits shall be re-
moved except in the daytime. All spirits found in
unlawful places are forfeited All distilleries shall
be in Joint custody of the United States Sorekeeper
and the owner Stringent penalties are imposed on
all VIOLATIONS OF the NhllObb pIONlSlOhs VI eho
Distlers shall pay a special tax of $500 If they
produce so barrels less and 81 per barrel for every
barrel over go Recters shall pay 500 on 200 barrels
or less and 50 cents on each barrel over 200 Com
Founders of liquors shall pay s25. Retail liquor
dealers pay graduated tax equal to one per cent on
sales under $4,000 and $1,000 if their annual sales
exceed that sum- Wholesale liquor dealers pay 800,
and $50 for every 81 900 Of sales in excess of $1,000
Manufacturers of stills pay $50, and go for
each still made. Dealers in leaf tobacco
pay $ and 81 for every $1,000 of annual sales in ex
cess of $4,000 Dealers in tobacco pay 8, and 81 30
for every 81 900 OF sales In excess of 81 0O0 Maniac
turers of tobacco pay So and e for each $1,000 in ex
cess of 8 OOO for which they give bonds. Manufac-
turers Of cigars pay So and S2 for each 200 of sales
in excess OF IS 600 Snuff shall pay 81 cts per pound
Chewing Tobacco do. Smoking, 10 cts All manufac-
turers of tobacco and snuff must register their mills
with the Assessor describing capacity, &C., and shall
thereupon obtain certificate authorizing them to
do business. All tobacco packages are required
to be stamped, and If not stamped may be forfeited.
Similar warehouse provisions apply to manufacturers
of tobacco as to disters. Banks are taxed one
twelfth of one per cent month their average de-
poss except of public money; one-fourh OF one per
cent per month all deposits of public money one,
twenty-fOurth of one per cent on their capital ana
rency issued by State banks. States. or cities is
taxed ten per cent.