Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-13
EVENING STAR.
. p RlC 4 a l. /.
LAWS OF fHK UNITED SfAfES,
'sued at Second Session Of Fortieth Congress

Passed n Second Session OF forueth Congress
IPUBLIc-No. 7el
AN ACT imposing taxes on distilled spirits and
tobacco, and for other purposes.
TConanusd from Testerddy's S1ar.l
Src. ~. And Be IL further enacted, That I'M
medIately alter the passage Of this act every
assessor shall proceed, al the expense Of the
United States, with the aid OF some competent
and skiiiul person, TO be designated by the
Commissioner of Internal Revenue, 70 make
To be registered for the production OF spirits "a
his distinct, TO estimate aud determine its true
producing capacity, and in like manner shall
estimate and determine the capacityof any such
disullery as may hereafter / SO registered IN
said district, written report of which shall
De made IN triplicat' signcd by the assessor
ana tne person aiding IN making the same,
one copy of which shall be furnished 10 the
distiller, one retained by the ,ssor, aud the
other Immediately Transmitted 10 the Commts.
sioner OF Internal Revenue. II the Commits
sloner OF Internal Revenue shall at any time
be satisfied that such report OF the capacity Of
distillery is in any respect incorrect or neC Is
revision, be shall direct the assessor 10 make in
IKE manner another survey OF said dlstillery;
the report of said survey shall be executed IN
tr1piicate and deposited IS hereinbefore pro
vided.
Sec. IL. And be further enacted, That after the
passage OF thIs act II snail not BE- lawful FOR
any assessor TO assess q special tax upon any
distiler, or for the collector TO collect the game
or for any distiller who hiss heretofore paid
special TAX as such to continue the business o.
oisulhpg until such distiller shall have given
the bond equired by this act, and shall have
reference to the registration and survey OF dis
tllerles, and having reference ID the arrange
ment sud construction of distillerisS :, and the
premises CONNECTED herewith, in manner and
rs reQucd by this Act nor shall IL be la wful for
any or OF interpal revenue TO sssess, or
for sny collector TO collect, any special tax for
distilling on any premises distant less than six
hundred feet from any premis rs used for rectI-
Tying, nor shall any assessor sssass, or coIIec-
tor collect. any special tax for rectIfying dis
titled spirits on any premises distant less than
SIX hundred feet from any dstillery when the
distillery and rectiIying establishments oc-
cupied and used by different per, ons; nor shall
the processes OF Installation and rectitication
both be carried on within the distance Of six
hundred feet. In all cases where distillery
and rectifying establishment, distant the one
IRON the other less than six hundred feet are
occupied and used by the same person, SAID
person shall have the right to elect which bus
Inc SIS shall be discontinued at that place In all
cases where rectifying or disulling shall be dis
continued under the provisions OF thus section,
and the time for which the special tax for rec
ufying or dIstilling was paid remains unex-
pired, the s. cretary of the Treasury lie hereby
authorized 10 refund out of any money in the
treasury not other wise appropriate, on requi-
sition OF the Commissioner of Internal Reyea ne
proportionate part of any sum originally paid
for special taA therefor which shall be in such
ratio to the whole sum paid as the uneNpired
time for which special tax was paid shall bear
TO the whole term for which the same was
paid. Any collector or assessor of interval
revenue who shall tail to perform any duty
imposed by this section, or shall assess or col
lect any special tax IN violation OF its proyI-
sions, shall be liable TO penalty OF five thou
sand dollars for each offence
SEC. ~. And be IL further enacted, That no
person shall use any stll, boiler, or other ves-
sci for the purpose Of distilllng in any dwell
ing-house, nor in any shed. yard, OF enclosurr
connected with any dwelling house, nor on
board OF any vessel or boat, nor in any build
ing or on any premises where beer, lager beer
ale, porter, or other fermented lilo uors vinegar
or ether are manufactured or produced, or
where sugars or sirups are refined, or where
liquors OF any description are retailed, or where
any other business rs carried on, nor within
six hundred feet from any premises authorized
to be used for recufylng; and every person who
shall use any still, boiler, or other vessel for
the purpose of distlling, as aforesaid, in any
building or other premises where the above
specified articles are manufactured, produced,
refined, or retailed, or other business is carried
on, or on board Of any vessel or boat, or in any
dwellIng-house, or other place as AZORES said, or
shall aid or assist therein, OF who shall cause
| or procure the same 10 be done shall on con-
| vlction, be fined one thousand dollars and i'm
| prisoned for not less than six months nor more
| than two years, In the discretion of the court
| Prorided, That saleraius may be man d ctured
/ or meal or Hour ground from gram IN any
/ building or any premises where spirits are
distilled; but such meal or flour only 70 be used
| fol distillation on the premises.
SIC. ID. And be az further enacted, That there
| shall be assessed and collected monthly, from
Il every autnOrlZeo dlSuller whose dlstlllery has
an aggregate capacity for MASKING and fer Inent-
4 ing twenty bushels Of gram or less, or sixty
| gallons OF mOlasses or less, in twenty- four
hours, a tax Of two dollars per day, Sundays
excepted; and tax of two dollars per day for
every twenty bushels Of grain or sixty gallons
Of molasses OF said capacity In excess Of twenty
| bushels OF grain or sixty gallons of molasses IN
| twenty.four hours. But any dlstiller who
| shall suspend work, as provided by this act
shall pay only two dollars per day during the
| time the work shall be so suspended in his dis
| tillery.
| SEC. IA And be IL further enacted, That any
person no shall man ufacture any still, boiler.
4 or other vessel, TO be used for the purpose of
| distilling, shall. before the same is removed
| from the place of manufacture. notify an wri-
| ting the assessor of the district in which such
still. boiler, or other vessel is 70 be used or set
| up, by whom II is TO be used, its capacity, and
| the time when the same is TO be removed from
| the place OF manufacture: and no such STILL
| boiler, or other vessel shall be set up without
| the permit in writing OF the SAID assessor for
| that purpose; and any person who shall set u d
any such still, boiler, or other vessel without
| first obtaining permit from the said assessor
| of the district in which such still, boiler, or
| other vessel is intended TO be used, or who
1 shall fail TO give such notice, shall paw i'm
| either case the sum of five hundred dollars and
shall forfeit the dstiIling apparatus thus re-
| moved or set up in violation of law.
| SIC. Is. and Be IL further enacted, That every
1 disuller shall provide, at his OWL expense, a
| warehouse, to be situated on and 10 constitute
part OF mis- distillery premises, 70 be used
| own manufacture; but no dwelling house shall
| be used tor such purpose, and no door, win
| dow, or other opening shall he made or per-
| mitted in the walls OF such warehouse lead ug
| into the distilery or into any other room or
building: and such warehouse, when approved
by the Commissioner of Internal Revenue, on
report of the collector is hereby declared TO be
a bonded warehouse OF the United States, 10 be
| known a a distillery warehouse. and shall be
under the direction ana control OF the collector
of the district and in charge OF an Internal
revenue storekeeper assigned thereto by the
Commissioner of Internal Revenue; and the
tax on the spirits stored in such warehouse
shall be paid before removal from such ware
house
SEC. I6 And be IL further enacted, That the
owner agent or superintendent OF any distiI-
lery, establish he'd as herein before provided,
| shall erect, in a room OF building 10 be pro-
vided and used for that purpose, aud for no
other, and to be constructed in the manner TO
he prescribed by the Commissioner of Internal
Revenue, two or more receiving eIsterns, each
to be at least Of sufficient capacity 10 hold all
the spirits distilled during the day of twenty
fonr hours, into which shall be conveyed all the
spirits produced in sand distillery; and each OF
such cisterns shall be so constructed TO leave
an open space OF at least three feet between the
top thereof and the floor or root above, aud of
not lees than eighteen inches between the bot