Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-15
EVENING STAR.
q + FIG I a l. 4.
LAWS OF THR UNITED STArHS,
Passed at Second Session Of Fortieth Congress

GPUBLIC-No. 79l
AN ACT imposi ng taxes ON dl.tIlled spirits and
tobacco, and for other purposes.
ICos;inUed from YesterdIy's .11rI
SEC. -. Ind be IL further enacted, TIA, every
stamp for the payment OF tax on disulied spir-
is shall have engraved thereon words and
figures representing decim al number OF gal
Ions, and similar number OF gallons shall be
engraved on the stub corr spending TO such
stamp, and between the stamp and the Sub
and connecting them shall b. engraved nine
coupons, which, beginning next 10 tn stamp,
shall Indicate IN succession The several num-
hers OF gallons between the number named in
the stamp and the decimal number next above
And whenever any collector shall receive the
tax on the distilled spirits contained in any
cask, he shall det2ch from the book a stamp
repr sennng the denominate qusnti;y nearest
10 the quantity OF proof spirits Ia such cask,
shown by the gauger's Return, with such num-
Der Of the coupons attached thereto as shall b.
necessary 10 make up the whole number of
proof gallons in said cask, and any quantity
IN addition to the number of full gallons less
than one gallon shall b. regarded as full gall
lon and all unused coupons shall remain al
tached 10 the marginal stub; and 60 coupon
shall have any value or significance whatever
when detached from the stamp and stub. Aud
the tax-paid stamps with coupons may denote
such number Of gallons, not less than twenty,
as the Commissioner OF Internal Revenue NAV
deem advisable
SEC. y. And be At further enacted, That the
books OF taX-paid stamps issued to any collec-
value OF the tax on the number OF gallons rep
resented on the stamps and coupons contained
IN said books; and every collector shall make a
monthly return to the Commissioner of Inter-
nal Revenue OF all tax-paid stamps issued by
him 10 be affixed to any cask or package con-
tanning distilled spirits on which the TAX has
been paid, and account for the amount of the
tax collected; and when the said collector shall
return TO the Commissioner of Internal Rev
enue any book Of marginal stubs, which il
shall be his duty to do a. soon as all the stamps
,tat - sha ~,
the office Of internal revenue, have been used,
and shall have accounted for the tax on the
number OF gallons represented on the stamps
and coupons that Were contained in said book;
there shall be allowed commission Of half of
one per centum on the amount of he tax on
spirits distilled after the passage OF this act in
addition 10 any other commission by law al
lowed, " hlch shall he equally divided bet ween
the collector receiving the tax and the assessor
of the district in which the distilled spirits
Were produced. All stamps relating to distIll.
ed spirits other than the tax-paid stamps shall
be charged to collectors as representing the
value oftwenty- five cents for each stamp; and
the books containg such stamps may be in
trusted by any collector TO the gauger of the
district, who shall make a daily report TO the
assessor and collector of all such stamps used
by him and tor whom used, ard from these re-
ports the assessor OF the district SHALL The
person for whom they Were used, and the col.
lector shall thereupon collect the amount due
Tor such stamps the rate of twenty five ceut
for each stamp issued during the month; aud
book shall have been issued the gauger of the
district shall return the nook to the collector
with all the marginal stubs therein.
SIC. 20. And be az further enacted, That any
revenue officer who shall afiix or cancel, or
cause or permit to BE- affixed or cancelled, auy
stamp relating 10 distilled spirits CURED or
provided for Ia this act In any other manner
or III any other place, or who shall issue the
same to any other person than as provided by
law, or regulation mad. in purs uance thereof
or who shall knowingly affix or PERM; To be
affixed any such stamp 10 any casK or package
OF spirits of which the whole or any % Art has
teen distilled, rectIfied, compounded, rem owed,
OF sold. III violation of law, or winch has in
any manner escaped payment of tax due there
Oh, shall, Tor every such offence, be fined not
less than five hundred dollars nor more than
three thousand dollars, and be imprisoned for
net less than six months nor more than three
years.
SEC. 30 And be II further enacted That If any
dIstiler shall desire 10 reduce the producing
capacity Of his distillery, he shalt give notice
OF such intention IN writing 10 said assessor.
statlng the quantity Of spirits which he desires
thereafter 10 manufacture or produce every
twenty-tour hours, and thereupon said asses
sOr shall proceed at the expense of the dis
tiller, 10 reduce and limit the producing capa-
city Of the distillery 10 the quantity stated IN
SAID notice, by placing upon sufficient num-
Der OF the fermenting tubs close lifting covers,
which shall be securely fastened by nails, seals
and otherwise, and in such manner TO pre-
vent the use of such tubs without removing
said covers or breaking said seals, ami snail
adopt such other precautions as shall be pre-
scrlbed by the Commissioner of Internal Rev.
eLue TO reduce the capacity of said dstillery.
And any person who shall break, injure OF IN
any manner tamper with any lock, seal, or
other fastening applied TO any furnace still, or
ieTmenung tub, or other vessel in pursuance Of
tie provisions OF this act, or no shall open or
attempt TO open any door, tub or other vessel
which shall have been locked or sealed, or
otherwise closed or fastened as herein pro-
yided. or who shall use any furnace, still, or
fermenting tub, or other vessel which shall be
So locked, sealed fastened no mad
guilty OF felony, and, on conviction. shall be
lined not less than one thousand dollars, nor
more than five thousand dollars, and impris-
oned for not less than one year, nor more Than
three years.
SEC. 81. And be it further enacted, That when.
ever any officer shall require that the water
contained In any worm tub in a distillery. at
any time when the still shall! not be at work
shall be drawn of, and the tub aud worm
cleansed, the water shall forthwith be drawn
eff, and the tue and worm cleansed by the dis
nller or his workmen accordingly; an the wa
ter shall be kept and continued out OF such
Worn tub for the space of two hours, or until
the officer has finished has examination thereof;
and for any refusal or neglect to comply With
the requisiton Of the officer in this behalf, or
the provision in this clause contained, the dis
tiller shall forfeit the sum of one thousand doh
lars, and il shall be lawful for the officer to
draw eff such water, or any portion OF il. and
10 keep the SAME drawn off for so long a time
as he shall think necessary.
SEC. 32. ind be IL further enacted, That Il shall
II
as well by ght as by day, to enter iuto any
distillery, or building. or place, used TOR the
business Of dlstilling, or in connection theSe-
with, for storage or other purposes, aud TO ex-
anime, gauge, measure, and take an account of
every still or other vessel or utensil OF any
kind, and Of all lew wines, and of the quantity
and gravity OF all mast, wort, or beer, and Of
all yeast. or other compositions for exciting or
producing fermentation IN any mash or beer,
and OF all spirits and of all materials for
making or distIlling spirits, which shall BE- in
any such distillery or premises, in the pos
session OF the distiller; and if any revenue OH
Ger, or any person called by him to his al d,
shall be hindered, obstructed, or prevented by
any dlstiller or by any workman, or other per-
son acting for such dIstiler in his employ
from entering into any such distilery, or build
ing, place aforesaid; or If any such officer
shall be by the distiller, OF his workman, or
| AIRY person In his employ, prevented or him
dered from. or opposed, or obstructed, OF mo-
Tested in the performance of ms duty under
this act, in any pect. the distiler shall for
felt the sum of one thousand dollars. Ii any
officer, having demanded admittinCe into a
dIstiilery or premises Of a distiilery, and hay-
ing declared his name and office, shall not be
| admitted into such dist.llery premises by the
| distiller or other person having Charg. OF the
same, IL shall be lawful for such officer, 1t all
times, as Well by night = by day. to break
open by force any Of the doors or windows. or
10 break through any OF the walls of such dis
ullery or premises necessary to be- broken open
or through, TO enable HIM TO enter the said dis
| mr. rs. fi-til lpr for