Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-18


All distilled spirits owned or held by auy
person, as aforesaid, shall be included in the
same return. and the gaugng shall be con
unuous until all the spirits owned or held by
such person are gagged and stamped, afore-
sand, and report thereof in duplicate shall
immediately be made by the gauger to the COL
lector and assessor OF the district showing the
sumber OF packages contents, and proof OF
each package gagged and stamped, and one of
said reports shall be transmitted by the cOllec-
tor to the Commissioner OF Internal Revenue
No such spirits shall be gagged or stamped in
any cstern or other stationary vessel. Any
person owning, or having in possession, such
spirits and refusing or neglecting TO make such
return shall forfeit the same: and all distilled
spirits found, after thirty days from the time
this act takes effect, in any cask or package
containing more than five gallons without
having thereon each mark and stamp REQ uired
therefor by this act, shalt be forfeited 10 the
mark or stamp any cask or package OF dis
titled spirits under the provisions of this act
or who shall cause or procure the same 10 o.
done, knowing that the same were msnufac-
tured or removed from warehouse subsequent
TO the taking effect Of this act OF that the taxes
thereon have not been paid. shall, on couvic-
ti0n, be fined not less than five hundred dol
lars nor mere than five thousand dollars, and
imprisoned not less than six months nor more
than three years. All stamps required bv this
section shall be prepared, issued anc Affixed
upon casks and packages and cancelled in the
same manner as provided tor other stamps for
distilled spirits In this act and sbs N he
at the rate OF twenty five cents for each stan1p
SEC. 81. And BE IL further enacted That ali dis
uiied spirits forfeited TO the United States sold
by order OF court or under process of dlstraint
shall be sold subject to tax; and the purchaser
shall immediately, and before he takes possess
sion OF SAID spirits, pay the tax thereon. And
sage OF this act. and the. possession of the
United States, shall be SOLD as herein pro
vided. And II any tax paid stamps are affixed
70 any cask or package so condemned, suca
hl nhI ofaA
the collector or marshal after forfeiture and be-
fore such sale.
SIC. SO. And be IL J further enacted, That the fol.
lowing special taxes shall be, and are hereby,
D1sullers producing one hundred barrels or
less OF distilled spirits, counting forty gallons
OF proof spirits TO the barrel, within the year,
snail each pay four hundred dollars; and II
producing more than one hundred barrels
shall pay In addition tour dollars for each such
barrel produced in excess of one hundred bar
barrels of spirits, as before described distilled
oy him, shall be made by each distiller in the
same manner as monthly retdrns OF sales are
made. Every person who produces distilled
spirits, or who brews or makes mash, wort or
wash fit for distillation or for the production
OF spirits, or who by any process Of vaporizs-
ton separates alcoholic spirit from any fer
mented substance, or who making or keeping
mash, wort, or wash. has also in hIs POSSESSION
or use still, shall be regarded as q distillar.
Prorided, That . like tax Of four dollars on
each barrel, counting forty gallons of proof
spirits 10 the tarrel, shall be assessed and COL
lected from the owner of any distilled spirits
which may be in any bonded warehouse AT the
date OF the taking effect of this act to be pald
whenever the same shall be withdrawn from
such warehouse, under the provisions Of the
slxty.second section Of this act: PrOpided That
NO tax shall be imposed for any still, stills, or
other apparatus used by druggists and chem
lists tor the recovery of alcohol for pharmaceu-
ticai and chemical or scientific purposes which
has been used in those processes.
Recuhers of distilled spirits, rectifying, puri-
Tying, or refining two hundred barrels or less
OF oisulled spirits, counting forty gallons OF
proof spirits TO the barrel, within the year,
shall each pay two hundred dollars, and shall
pay nifty cent? for each such barrel produced
IN excess of two hundred barrels. And month
ly returns OF the quantity and proof OF all the
spirits purchased and OF the number of barrels
OF spirits, as before described, rectified, puri.
ned, or refined by HIM, shall be made by each
rectifer in the same manner as monthly re-
turns OF sales are made. Every person who
rectifes purifies or refines distilled spirits or
wines by any process, and every wholesale or
retail liquor dealer or compounded of Iiouors
Whc mas IN his possession any still or leach
tub, or who shall keep any other apparatus
for the purpose OF refining in any manner
distilled spirits, shall be regarded as rectifier
Compounders OF liquors shall each nav
twenty live dollars. Every person, who with
out I. cuiying. purifying, or refining distilled
o'her liquor with any materials, man facture
any spurious, limitation. or COD pound liaua
for sale under the name of whlskey, brandy
gin, rum, wine, spiTits, cordIals, or wine bit
tert, or any other name, shall be regarded as a
compounder Of liquors.
Retail dealers in liquors shall pay twenty
i've dollars. Livery person W no shall sell or
oner Tor sale foreign or domestic spirits, wine,
ale, beer, or other malt liquors, and whose
ann ual sales, including all sales Of other mer-
chandise, do not exceed twenty five thousand
dollars, shall be regarded as a retail dealer in
liquors.
wholesale liquor dealers, whose an nual sales
de not exceed twenty-five thousand dollars
ing twenty five thousand dolIars, shall each
pay In addition ten dollars for every one thou
sand dollars OF sales OF such spirits, wines, or
liquors in excess Of twenty-five thousand dol.
lars, and On other sales shall pay as wholesale
dealers; and such excess shall be asset sse Id
and paid In the same manner required of
wholesale dealers. Every person who sells or
offers Ter sale DISTILLED spirits, wines, or NAL
liquors, whose annual sales shall exceed TWEEN.
.fiye thousand dollars, shall be regarded as o
wholesale LIQUOR dealer. But no distiller or
brewer, who has paid his special tax Is such,
and who sells only distilled spirits or malt
liquors Of his own production, at the place of
man ufActure, in the original casks or packages
in which they are placed for the PURPOSE Of
an king the tax stamps, shall BE required TO
pay the special TAX OF q wholesale dealer. But
the payment Of any special tax imposed by
this act shall not be bald or construed 70 exempt
any person carrying on any trade, bnsiness, or
profession froR cay penalty or punishment
therefef provided BY the laws OF any State;
uance Of any sacA trade. business. or procss-
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