The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-30

ML y.
fore directed, he shall pay a penalty
of n hundred dollars. and IN con
v~lctlOn, shall be fined not less than
one hundred dollars nor more than
i've thousand dollars, and imprisoned
not less than three months nor more
than three years.
SEC. 46, And be it further enacted.
That it shalt~n0t be lawful for n
lrecti6er of distilled spirits, com
FOUNDER Of liquors, liquor dealer,
Wholesale or Fetal liquor dealer,
to purchase or receive any dis
TILED spirits ia Quantities greater
than twenty kallons from any person
other than an authorized rectifer Of
distilled spirits, cOmpOunder Of
liquors, dfstillef, or Wholesale liquor
dealer.F Any person violating this
section shall forfeit and Bavone thou
sand dollars Provided, That this
shall not be held to- apply 60 judicial
sales, nor to sales at public auction
made by an aaetiOneer who has paid
Q special tax as such obs d 1af
SEC A. And be i further enacted,
That All distilled spirits drawn from
any cask or other package and placed
IN any other cask or package contain
lng poi less than ten gallons, and in
tendedI for. sale, shall be again in
spected and gauged, and the cask Of
p~ack9geLlntq which 1T is so transfer
red shall be marked or branded, and
such marking. or Branding shall dis
tlnctly Indicate the name of the
gauger. the time and place of
lnspeehOn, the proof of the
spirits, the particular name of
such spirits as known to the trade.
together with the name and place oil
business OF the dealer, rectiheT, or
compoullder, as the case may be and
ia ali cases, exceptWhere such spirits
nave been rechtied or compounded,
the name also Of the distiller, aud
the dlsHlleTy where such spirits were
produced, and the number of the
original PACKAGE and the absence of
such mark or brand shall be taken
and held as sufficient cause and evil
denee for the forfeiture of such un-
marked package of spirits.
SEC. 49,. And be It further enacted,
That on all wines, liquors, or com
pounds known or den0minated as
wine, and made In imitation of spark
ling wine or champagne, but not
made from grapes grown in the
United States, aud lOngaall liquors
not made from grapes, c~urrants. rhu-
barb, or berries grown in the United
States Jon produced by being rectified
or mixeua with distilled spirits or by
the infusion of any matter in spirits,
TO be sold as wine or by any other
name, there shall be levied and paid
a tax of six dollars per dozen bottles,
each bottle containing more than one
pint and not more than one quart; or
three dollars per dozen bottles, each
bottle containing more than one pint,
and at the same rate for any quantity
OF such merchandise, however the
same may be put up or whatever be the
package. And any person manufae-
turlag, compromising, on putting up
such wines, shalt, without pre-
| vious demand, make return. under
oath or affirmation, TO the assistant
assessor, on the first and fifteenth dav
of each and every month, or within
five days thereafter, of the entire
amount of such wines manufactured
and sold or put up and sold during
the first fifteen days Of the month
and the residue OF the month, re-
sp%ectiEely, except when the wines so
Manufactured or put MP are used
clusiyely by the family of the person
manufacturing the same; and the tax
herein imposed shall be payable
at the time such return III made.
enc IN case such manufacturer
shall neglect or refuse to make
such return within the time
specified, the assessor shall proceed
to ascertain the amount of tax due,
as provided in other cases Of a re-
fusal or neglect to make returns, aud
shall assess the tax and add q penalty
OF fifty per centum to the amount.
which said tax and also said penalty
shall be collected in the manner o
Vided for the collection of tax on
monthly and other lists. Any per-
son who shall fraudulently evade or
attempt to ev0de the payment Of the
tax herein imposed shall, on c0nvic-
ton, be fined not less than FIVE hum
dred dollars nor more than five thou
sand dollars, Hndimprisoned not less
than six months nor more than two
years. 1-o 'a'.'ai- 's's
Sec. 10. Aud Be ii further enacted.
That the SecretaEyaOf the Treasury,
on the recommendation Of the Com
missioner Of Internal Revenue, may
appoint not exceeding twenty-five
officers, to be called supervisors of
Internal reveRuea each of whom shall
be assigned to a designated territorial
district, to. be composed of one or
more Judicial districts and territories,
and shall keep his office at some con-
venient place inthis district to be
designated By the Commissioner, and
shall receive in addition to expenses
necessarily incurred by him and al
lowed and certified by the said Com
missioner as a compensation for his
services, such salary as the Commits
,sioner Of Internal Revenue may
deem just and reasonable, not ex-
ceeding three thousand dollars per
mum. It shall be the duty Of every
supervisor OF internal revenue, under
the direction of the Commissioner, to
see that all laws, and regulations re-
latIng to the collection Of internal
taxes are faithfully executed and
complied with to aid IN the proven
ton, detection, and punishment of
any frauds in relation thereto, and TO
examine into the efficiency and con-
duct of all officers Of internal revenue
within his district; and for such pur-
poses he shall have power to examine
all persons books, papers, accounts,
and premises, and 10 administer oaths
and to summon any person 10 pro-
duce books ind papers, or to appear
and testify uuder oath before him.
and to compeia compliance with such
summons 10 the same manuer as as
SCISSORS may do. Ii shall be the duty
of every supervisor Of internal reye-
nue. as aforesaid to report Ia writing
to the Commissioner Of Internal Rev
enue any neglect Of duty, incompe-
tenegs delinquency, or malfeasauce in