The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-31

~f duO III EaAGG2 VI ~ NAAE - I
any distilled spirits che number .66l
gauge or wine gallons, and of prosf
gallons, shall also Re stated; and such
further particulars shall be entered
in the warehouse books as may be
prescribed or found necessary for the
Identification Of the packages, to in
sure the correct delivery thereef-and
proper accountability thereof There
forl. A daily return shalt be fur
nished by every storekeeper to the
collector of hesdistrict of ali articles
received in and delivered from the
warehouse during the day preceding
that on which the return is
made, aseopy of which shall be MALL
ed by him at the same time to the
Commissioner of Internal Revenue;
and each storekeeper shall, on the
first Monday Of every month, make a
report In triplicate of the number OF
packages of all articles, with the sew
eral descriptions thereof respectively,
as above provided, which remained IN
the warehouse at the date of his last
report,and of all articles received there
In, and delivered therefrom during
the preceding mouth, aud of all artf-
cles remaining therein at the end OF
said month one of which reports
shall be by him delivered to the as
SCISSOR of the district, to be recorded
and filed in his office; one delivered
10 the collector having control of
the warehouse, to be recorded
and filed in his Office; one transmit
ted to the Commissioner of Internal
Revenue, to be recorded aud filed in
his Office Any internal revenue
s%torekeeper may be transferred by the
supervisor of a dIstricto or by the.Gom-
missioner of Internal Revenue from
n warehouse to any other. in case
of the absence of any internal rev.
enue storekeeper by sickness or from
any other cause, the, collector having
control of the warehouse may desig-
nate a person to have temporary
charge of such warehouse who shall,
during such absence, perform the
duties and receive the pay of
the storekeeper for the time be
violation of the law he shall be sub
ject to the same punishment as store
keepers. ANY storekeeper or other
person in the employment of the
United States having charge of a
bonded warehouse, who shall remove
or allow to be removed any cask or
other package therefrom without an
order or permit of the collector, or
which has not been markea or. stamp
ed in the manner required by law, or
shall remove or allow to be removed
any part of the contents of any
cask or package deposited there
in> shall he Immediately dis
missed from Office or employ
ment, and on conviction, be fired not
less than five hundred dollars, nor
more than two thousand dollars, and
imprisoned not less than three
months nor more than two years.
SEC. 50. And be it further enacted,
That there shall be appointed by
the Secretary of the Treasury, in
every collection district where the
same may be necessary, one or, more
internal revenue Tgaugers. who shall
each take an oath faithfully to per-
form his duties, and shall give his
bond, with one or more sureties, sat
~isfactory to the Commissioner OF In
ternal Revenue, for the faithful dis
charge of the duties assigned to him
by law or regulations; and the penal
sum of said bond shall not be less
than FIVE thousand dollars, and said
bond shall be renewed or strength
ened asthe Commissioners of Internal
Revenue may require. The duties of
every such gauger shall be performed
under the supervision and direction
of the collector of the district to
which he may be assigned. or of the
collector In charge of exports
at any port of entry to which
he may be assigned. Fees for
gauging and inspecting shalt be pre-
scribed by the Commissioner of
Internal Revenue, to be paid to the
collector 10y the owner or producer Of
the articles to be guaged and ihspec.
ted; and said collector shall retain all
amounts so received as such
fees until the end of each
month, when the aggregate
amount of fees so paid that month
shall, under regulation to be pre-
scribed by the Commissioner of Inter
nal Revenue, be paid TO the guager or
guagers performing the duty. In no
case, however, shall the aggregate
monthly fees of any guager exceed
the rate Of three thousand dollars
per annum. All necessary labor and
expense attending the guaging
of any article shall be borne by the
owner or producer of such articles.
Every gAuger shall, under such regu-
i%ations as may be prescribed by the
Commissioner Of Internal Revenue.
make a daily return, in duplicate; one
to be delivered to the assessor and
the other to the collector of his dis
trict, giving a true account, in detail,
of all articles gagged and proved or
Inspected by him, and for whom, and
the number and kind of stamps used
by him. Any gauger who shall make
any false or fraudulent inspection,
gauging, or proof, shall pay a penalty
of one thousand dollars, and, on con
viction, shall be fined not less than
five hundred dollars nor more than
five thousand dollars. and imprisoned
not less than three months nor more
than three years. ~
SEC. 81. And be it further enacted,
That a drawback shall be allowed
alcohol and rum exported to foreiga
countries on which taxes have been
pila under the provisions of this act
wheh exported as herein provided
d9r. drawback allowed shall in
ciuae the taxes levied and paid upon
Tue aicohol or rum exported, not,
however, exceeding sixty cents per
gallon proof spirits, which shall be
due and payable only after the nroper
entries and bonds have been ex-
eeuted aud fled aud all other con.
ditions complied with as h-ereinafter
required, and thirty days after
the vessel has actually cleared
and sailed on her voyage with such
spirits on board; and the Secre.
tary of the Treasury shall prescribe
such rules and regulations in relation
thereto as NAV be necessary TO secure