New Orleans Republican., 1868-08-25
O F. F. I q I "A L.
Laws OF THE UNITED STATES.
Passed at the Second Session OF the
Fortteth Congress.
AN ACT imposing taxes distilled spirits and Vo-
haeco, and for other purposes
TPuBLIo-No. 79.1

haoco, and for other purposes.
Be it enacted by the Senate and House Of X iRep,e %
gress assembled, That there shall be levied and col
ieS!sd en- % AL dssea s nee ssp nsd Sh tsx Of ty
on each and every proof gallon, 70 pc PaId oy me
before removal from dstIllery warehouse; and the
tax such spirits shall be objected on the whole
number of gauge wine gallons when below proof,
strength than the strength of proof spirit as defined
excess Of the number of gallons in cask package
snail be taxed gallon. Every proprietor or pos
and every person in any interested 10 the use
Of any such STILL distillery. or dstihng apparatus,
posed O ey law ON the distilled spirits produced t6ere
from and the tax shall be trst lien the spirits
the stills, vessels fixtures, and tools therein snd on
the lot tract Of ANA whereon the said oisiery is
situated together with any building tnefsUh rom On
the time said spirits are distilled until the saiu TAX
Sec And be it further enacted That proof spirit
shah be held and taken to be that Geohollc q3or
which contains one-hat its volume o. Slc1rot o.
thirtyn tenthousandths tIs5S az slAly degrees
Farenheit; and the ComEssi9nst oi Inosrh " t neTe
nue., for the prevention anu ustoJ.U s a. au1s D Uy
disters of spirits, is hereby authorized 10 aoopt
and prescr be for use such hydiometers, saceharo-
meters. Wejghipg and gauging instruments, meters,
or other means Tor sscertaining the quantity, grav
beer used or TO be used IN the production OF dsil led
spirits and strength aud quantity of spirits sub
Irescribs rules and regulations 10 secure uniform
and correct system OF inspection, weighing, mark.
x,
spirits hereafter made gallon shall be taken be
gallon Of proof spirit, according to the foregoing
and gauRing of spirits throughout the United Sta'es
The tax on BRANDY made from grapes shall he the
SPIRITS and the Commissioner of Internal Revenue
IS hereby authorized, with the approval OF the Secre
tAry OF Treasury, TO exempt dlstieTs Of brandy
from apples peaches. grapes exclusively, IRON
such other OF the provisions OF this act relating 10
the manufacture Of spirits as IN his Judgment may
So 4 And be it further enacted, That whenever
Itru1 nj Int
and prescribe tor use any meter, meters, or meter
safes, IL snail be the duty 9i every Owner agent q
At his own expense such meter meters, or meter
safes as may nave been prescribed for use at his
distillery and TO furnish all the pipes, Materials
labor and facilities necessary TO complete such at
tschment in accordance with the regulations of tie
Commissioner OF ernal Revenue, Who is hereby
further authorized 70 order and require such changes
OF or additions distlling apparatus, connecting
neeted wltn used in the dstillery premises,
or may require to be put on any of the stills tubs,
cisterns pipes or other vessels, such fastenings,
locks. or sea as he may deem necessary. ..,.
SEC 1, And be it further enacted, That distilled
SPIRITS spirits, alcohol and alcoholic spirit Wi, hin
the intent and meaning of this act ia that sub
stance known as ethyl alcohol, hydrated oxi9e q
ethyl, or spirit of wine, which is commonly produced
by the fermentation OF grain, starch, moiasses or
sugar, including all dilutions and mixtures OF this
suDstSnse and the tax shall attach to this substance
as it Is in existence as suen, whether i be
subsequently separated as pure OF impure spirit, or
be Immediately, or at any subsequent time trans
terred into any other substance eitner in the pro
cess Of original production or by any subsequent
process and mash. wort, OF wash tt Tor distilla
ZION or the production Of spirits or alcohol shall be
lses other than distllery duly authorized accord.
ing to law; and mash, wort, or wash so made and
fermeuted shall be sold or remove from any dstli
lery before being dist He'd and no person other than
an authorized dister shall by uistillation, by
any other process, separate the alcoholic spirits
from any fermsnted mash, wort, or wash; and no !
Alcoholic spirits IN manufacturing vinegar or any |
other article in process OF manufacture what
been produ eed in an auth orzsd dsitllery and the
tax thereon paid. Any person VINO snail violate any
every ohense not less than i've hundred dollars nor
more than five thousand dollars, and imprisoned for
Provided, That nothlrg IN TINS section shall be
construed to apply to fermentea liquors.
SEC. 5. And be it further enacted, That every l
having in his possession or custody or under
his control, any still or distilhng apparatus set up.
shall register tine with the assistant OF
The division in which said still or distiing appara
tus snail be- 6y Ming glth MN dapHeate ststems
lhe particular place where such still or dstilling
and the purpose for which said still or disiilng |
which statements shall be retained and preserved b.
he assistant assessor and the other transmitted 10
pAratus set up shall be registers within sixty
days from the time this act takes erect and those
hereafter set up shall be registered imme datcIy
upon their being set up. Any still or dstiling ap-
paratus not registered together with all personal
Control Of such person a. found in the building or
in any yard or enclosure connected with the build.
forfeited. And any person having in his possession
or custody or under his control, any still or dis
Il ling apparatus set up which is not registered
shall pay penalty of five hundred dollars, ana on
conviction shall be fined not less than one hundred
dollars nor more than one thousand dollars, and i'm
prisoned for not less than one month nor more than
SCI. {. And be it further enacted That every per
son engagd IN, or intended TO be engaged in, the
writing subscribed by him, to the assessor OF the
district within which such business IS TO be carried
'onpSny or nr the name and D ace Of residence Of
zach mem oer thereof. the place where said business
ying And If such business be carried on in city
residence and place OF business shall be ind Gated
IN of dstiller the notice shall also STATE the
Sind Of stills and the cubic contents thereof the
ubs and fermenting tubs and the cubic contents Of
ZACH tub, the number OF receiving oisterns, and the
icular description Of the lot or tract Of land on
'hieh the dtstilery is situated, with the size and
Material constructed The notice shah also state the
lumber of hours in which the distiler will ferment
stilled spirits which he apparatus is capable of !
t every twentyiour hours. and the names
Interested in the business and that said distilery
sse asS are 9os within
sed for recttiying or refining distilled spirits by
ny PT9essS. ~ ease 9i ree'her the notice shall
uch business is to be carried on the and resi-
the business, by what process the applicant I'M
snds to Feette, purify, or refine distilled spirits =
used for such purposs and the estimated qnap M ~
ties OF spirits which can be rectied purited ar ra
ned every twenty four hours in such establishment
nd that said rectifyng establishment is mot within
I hundred feet Of che premises Of any dstillery !
sgstered for the dstilation of spirits. In case Of
ny change in the location. form. capacity, owner
mp, agency superintendency, in the persons in.
rested IN tho business of such distery or rectify
lg establshment or in the time Of feFmenting the .
ash or beer, notice thereof, in writing shall be y
the division within twenty-four honrs OF said q
lange. And any assistant assessor receiving sueh
1tce shall Immediately transmit the same a. y
ssor oil the diatriet livery notice required By this
ction shall be in such form and shall contain suoh Il
lditional particul rs the Commissioner of In Y
rHal Revenue may from time to Time prescriba | Z
ny person falling or refusing to give such notice q
nyiction shall be fined notless iban one hnnSrsd a
,lars more than two thousand dollars ard INV
nviction in addition TO such pensity Or fns pbn ba
lprisoned not less than six month nor more than 7
SIC Z And be it further enacted, That every dis. .
Her sha Ion duf his notice Of Intention TO continue
eding with suen business after ths passage Of this
Il and the first day of May Of each suceeedine
the comnssiOner of Internal Revenue, with !,
ast two suretes to be approved By the assessor Of
3 less than double the amount Of tax on the spTits
1aL can be distilled in his dstery during period y
less sq4a' than five thousand dollars. Ths con- 2
k.ea II we nopd SHAH be that the principal shall
tion tsthe daies and buslness q dsiisrs II and
ill ley ~ Yenelties Incurred or ines i'm posed on =
viii net suder the lot or trset ~ isnd an & eis 4
70 distiliety any part thereof on sny of f1s
dgment. or other lien during me time IN f o.
AL carr on said business. The assossor NAV re- &
luatlo1 of the distiliery Is such a. S ~ ~ OF
ster 70 deirsud the United sta,es: ana m @ ,ae d.
ssionsr 0f Internal Revsnue Soss Saeisic So sn
llHsleg snail 10 iinsi. nov bona NAV be bis se s
vai Of either Of the saretsss sra as9os, Or "a
her contingency. at the discretion of fhs ~ be
Isor or Cemmisai0ner VI internal Rsseuaas "a sy
" person failing or refus,ra 10 Rira - L--sl ev