The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-29
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed az the Second Session of the
FOrtieth Congress.
[PuRLrc-No. 79.l-

AN ACT imposing taxes on distilled
spirits and tobacco, and for other
purposes.
Be it enacted by the Senate ana
House of Representatives OF
United States Of America 10
assembled. That there shall 6e ievlsu
and collected on all distilled spirits
on which the tax prescrlDe1 ny ldM
boa not been Maid. a tax OF hfty cents
on each and every proof gallon, to be
Maid nv the distiller, owner or person
baving possession thereof before
remoyal from distillery warehouse;
ond the tax on such spirits shall be
Collected on the whole number of
canoe or wine gallons when below
1roof and shall be increased In pro-
portion for any greater strength than
the strength Of proof spirit as defined
In this act; and any fractional part OF
\ gallon in excess of the number OF
gallons In a cask or package shall be
taxed as a gallon. Every proprietor
or possessor Of a still, distillery, or
distilliDg apparatus. and every person
in any banner interested in the use
of any such still, distillery, or distil-
ling apparatus, shall be jointly and
severasly liable for the taxes imposed
by law on the distilled spirits pro-
duced therefrom. and the tax shall be
q first lien on the spirits distilled, the
distillery used for distilling the same,
the stills, vessels, fixtures, and tools
therein. and on the lot Or tract OF
land whereon the said distillery IS
situated, together with any building
thereon. from the time said spirits are
distilled until the said tax shall be
paid.
That proof spirit shall be held and
taken to be that alcoholic liquor
which contains one-half its volume of
alcohol of a specific gravity of seven
thousand nine hundred aud thirty
nine ten-thousandths (.7939) at sixty
degrees Fahrenheit; and the Com
missioner Of Internal Revenue, for
the prevention and detection OF
frauds by distillers. of spirits, is here
by authorized to adopt and prescribe
for use such bydrOmeters. saccharom-
eters, weighing. and gauging lnstru-
ments. meters, or other means Tor as
certaining the quantity, gravity, and
producing capacity of any mash, wort
or beer used or to be used In the pro-
duetion of distilled spirits, and the
strength and quantity of spirits sub
ject to tax, as he may deem necessary;
and he may prescribe rules and regu-
lations to secure a uniform and cor
rect system of inspection, weighing,
marking. and gauging of spirits. And
in all sales Of spirits hereafter made a
gallon shall be taken to be a gallon of
proof spirit, according to the
foregoing standard set forth
and declared for the inspection
and gauging of spirits through
ont of the United States. The tax on
brandy made from grapes shall be the
same and no higher than upon other
distilled spirits; and the Commission
er of internal Revenue is hereby au-
thorized, with the approval of the
Secretary of the Treasury, to exempt
distilless of brandy from apples,
peaches, or grapes exclusively, from
such other Of the provisions Of this
act relating to the manufacture of
spirits as in his Judgment may seem
expedient.
SEC. 3. And be it further enacted,
That whenever the Commissioner OF
Internal Revenue shall adopt and
prescribe for use any meter, meters,
or meter safes, it shall be the duty of
every owner, agent, or superintend-
ent of a distillery to furnish and at
tach at his own expense such meter,
meters, or meter safes as may have
been prescribed for use at his distill-
cry, and to furnish all the pipes, ma
t%erials, labor, and facilities necessary
10 complete such attachment in
accordance with the regulations of
the Commissioner of Internal Rev.
enue, who is hereby further au-
thorized to order and require
such changes of or additions to
'distilling apparatus, connecting pipes,
pumps, or cisterns, or any machinery
connected with or used in or on the
distillery premises, or may require to
be put on any of the stills, tubs, els
terms, pipes or other vessels, such
iastenings, locks. or sells as be may
deem necessary.
SEC. 4. And be it further enacted,
That distilled spirits, spirits, alco-
mol, and alcoholic spirit, within the
true intent and meaning of this act,
is that substance known as ethyl al
cohol, hydrated oxide of ethyl, or
spirit of wine, which is commonly
produced by the fermentation Of
grain, starch, molasses, or sugar, in
Guiding all dilutions and mixtures of
this substance; and the tax shall at
taeh to this substance as o as it is
in existence as such, whether it be
subsequently, separated as pure or I'M
pure spirit, or be Immediately, or at
any subsequent time, transferred into
any other substance, either in the
process of original production or by
any subsequent process; and no
mash, wort, or wash fit for distilla-
ton or the production of spirits
or alcohol shall be made or fer
mented in any building or on
any premises other than a distil-
lery duly authorized according to law
and no mash, wort. or wash so made
and fermented shall be sold or re-
moved from any distillery before
being distilled and no person
other than an authorized distillcr
shall by distillation, or by any other
process, separate the alcoholic spirits
from any fermented mash, wort, or
wash; aud no person shall use spirits
or alcohol or any vapor of alcoholic
spirits In manufacturing vinegar or
any other article, or In any process of
manufacture whatever, unless the
spirits or alcohol so used shall have
been produced in an authorized dis
tillery and the tax thereon paid. Any
person who shall violate any of the
provisions of this section shall be
fined, Tor every offence, not less than
INV hundred nor more than five thou
sand dollars. and imprisoned for not
less than six months nor more than
Two years: Provided that nothing in
ms section shall be construed to APP
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