Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-16


absence Of any internal revenu ne sto-skAeprr hy
ssiekness or from any other cause. the collector
having control Of the warehouse may des gnais
person 70 have temporary chsrre OF such
warehouse who shall. during such absence
perIofm me duties and receive the pNy Of the
s,orkeeper for the time he may be so employed.
and for any violation OF the law he shaf b.
SUBJECT 10 thessme pu enlistment, as stvreke~p-rS
my seoreseeper or other person in the employ
,hent OF the United Sts;ee having clare q. a
bonded warehouse, VINO shall remove az ,lisw
NmoNeo any cssk or other package
tnerefrom without an order or permit OF tSe
S s,a' or winch has not been Marked OF
sssmped IN the manner required by law. or
snail remove or allow TO be removed apy n.~t
OF me contents OF any cask or narkasa a.
poslteo therein, shall be Immediately dismissed
from once or employment, and on conyt-.sa,-
be nned not less than fve hundred dollars Nc,
more than two thousand dollars ana tnn-fs
oned not less than three months nor more than
two yeSrs
SEo. s. AVID b. IL nr.ker erd-f-I. Tia, ,s.-.
shall be appointed by the S.cretary 81 me
Treasury. IN every collection district where ths
revenue gaugsrs, who shan each take an oaiS
faithfully TO perform his duties, and shall ave
hts bond, with one or NOR sureties. satisfAe-
tory to the Commissloner OF Internal Revenue.
for the faithful discharge OF the duties assigned
10 him by law or regulations; and the penal
sum OF said bond shall not Be less than FIVE
thousand dollars, and said bond shah b. re-
newec or strengthened as the Commissioner OF
Internal Revenue nav require. The duties OF
every such gaugpr shall be performed under
the supervision and direction OF the collector
OF the district 70 which be may be assigned, or
OF the collector in charge Of exports AZ aay p1rt
OF entry 20 which he may be assigned. fses
Tor gauglng and respecting shsll be prescribed
oy the Commissioners Of lnisrnal Revenue, 70
ne palo 70 The collector by the owner or pro-
Queer OF the articles 10 b. gauged aud inspected.
and said collector shall retain all a,nOun,s
SO received as such fees until the last day OF
each month, when the aggregate amount OF
fees so paid that month. shall, under regula-
tioL TO be prescribed by the COMMISSIONS OF
Internal Revenue, BE- paid 20 the gtuger or
CANCERS performing the duty. In no case,
however, shall the aggregate monthly fees OF
any gauger exceed the rate Of three thousand
dollars per annum. All necessary labor ami
expense attending the gauging Of any article
snail be borne by the owner or producer OF
such articles. Every gauger shall. under such
missioner Of Internal Revenue. make . daily
return, IN duplicate; one 10 be delivered 20 the
assessor and the other TO the collector OF nls
district, giving true account, m 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
snail make any false or fraudulent inspection.
cauging, or proof, shall pay penalty of one
thousand dollars, and on conviction, shall b.
fined not less than i've hundred dollars nor
more than i've thousand dollars aud impr,s-
oned not less than three months nor more than
three years.
SIC. 81. And be Il further enacted Thata draw
back shall be allowed upon alcohol and rum
exported 70 foreign countries on which taxes
have been paid under the provisions OF thts
act when exported as herein pro yided for. The
drawback allowed shall include the taxes lev
led and paid upon the alcohol or rum exported
not. however. exceeding sixty cents per gallon
proof spirits, which shall b. due and payable
only after the proper entries and bonds have
been executed and filed and all other condi-
tons complied with hereinafter requirae
and thirty days after the vessel has actually
cleared and sailed on her voyage with sucR
spirits on board; and the Secretary Of the Treas
ury shall prescribe such rules and r-gu lations
IN relation thereto as may be necessary to
cure the treasury OF the United States against
frauds. And II any person shall fraudulantIy
claim or seek 10 obtain an allowance Of draw
back on any alcohol or rum, or shall fraudu-
iently claim any greater allowance or draw
back than the tax actually paid thereon, such
person shall forfeit and paw 10 the government
of the United States triple the amount wrong
fully and fraudulently sought 10 be obtained.
and, on conviction, shall be imprisoned. not
less than one year nor more than ten years
And any owner, agent. or master OF any YES
sci who shau knowingly aid or abet in
attempt TO collect any drawback upon
rum or alcohol. or shall knowingly AID
or permit any fraudulent change in the spirits
SO shipped, shall, on conviction, be fined I've
thousand dollars and imprisoned rot less than
one year, and the ship or vessel on board of
which such shipment was made, or pretended
10 be made, shall be forfeited TO the United
States, whether a conviction of the master or
owner be had or otherwise, and proceediugs
may be had IN admiralty by libel for such for
fixture.
SIC. So. And be u further enacted, Thst alco-
hol and rum may be exported with the priyi-
lege OF drawback. in quantities not less than
two thousand gallons, and in packages con-
tanning not less than thirty gallons each, ON
application OF the owner thereof 20 the collec-
tor Of customs at any port Of entry, and under
such rules and regulations, and alter making
such entries, and executing such bonds, and
giving such other additional securitya as may be
prescribed by law and by the Secretary Of the
Treasury. The entry for such exploration
shall be in triplicate, and shall contain the
name OF the person applying 70 export, the
name OF the distf1ler, and Of the district in
which the spi rIts Were distilled, and the name
Of the vessel by which, and the name OF the
port TO whi Oh, they are to be exported. and the
form OF the entry shall be follows:
Export entry OF distilled spirits entitled tn
~ drawback
Entry Of spirits distilled by