The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-29

Jerry premises, or any part thereof. the
title of the same shall vest in the
United States discharged from any
such mortgage, judgment, or other
encumbrance. In any case where the
owner of a distillery or distilling ap-
loaratus, erected prior to the passage
Cf this act, has an estate for a term
O f years only, in the lot or tract of
Ia nd on which the distillery is ssituat-
ed. the lease or other evidence of title
to which shall have been duly record
ed prior to the passage of this act, the
value of such lot or tract of land. to-
gether with the building and distiI-
ling apparatus, shall be appraised in
the manner to be prescribed by the
Commissioner of Internal Revenue;
and the assessor is hereby authorized
to accept, In lieu of the written con-
sent OF the oWner of the fee. the
bond of said distiller with not less
than two ~sureties, who shall be resi-
dents of the collection district or
county, OF an adjoining county In the
same State, in which the distillery
is situated, and shall be the
owners Of unencumbered real
estate in said district or
county, or adjoining county, equal
to such appraised value. The penal
sum of said bond shall be equal to the
appraised value of said lot or tract of
land. together with the buildings and
distilllng apparatus, and such bonds
shall be conditioned that In case the
distillery, distilling apparatus, or any
part thereof, shall, by final judgment.
be forfeited for the violation of any
of the provisions of law, the obligors
will pay the amount stated in said
bond. Said bond shall be in form as
the Commissioner of Internal Reve-
nue. shall prescribe.
SEC. y. And be 1T further enacted,
That every distilIer and person in
tending to engage in the business of a
distlller shall, previous to the ap-
proval OF his bond, cause to be made,
under the direction of the assessor of
the district, an accurate plan aAd de-
scriptlon, in triplicate, of the distil-
lery and dlstliling apparatus, distinct
ly showing the location of every still,
boiler, doubler, worm, tub, and re-
celylng clstern, the course and con-
~struction of all fixed pipes used or to
be used in the distillery, and of every
branch thereof and of every cock,
or Joint thereof, and of every valve
therein, together with every place, yes
sci. tub, or utensil from and to which any
such pipe shall lead, or with which it
communicates. Such plan and de-
scription shall also show the number
and location and cubic contents of
every still, mash tub, and ~fermenting
tub, together with the cubic contents
of every receiving cisterD, and the
color of each fixed pipe, as required
In this act. One copy of said plan
and description shall be kept display
ed IN some conspicuous place in the
distillery; two copies shall be fur
nished to the assessor of the district,
one Of which shall be kept by him
and the other transmitted to the Com
missioner of Internal Revenue. The
accuracy Of every such plan and de
scription shall be verified by the as
SCISSOR, the draughtsman, and the dis
tiller; and no alteration shall be made
in such distillery without the consent,
in writing, of the assessor, which alter
alton shall be shown on the original
or by a supplemental plan and de-
scription, and a reference thereto
noted on the original, as the assessor
may direct and any supplemental
plan and description shall be exe-
s cuted and preserved in the same man.
ner as the original.
SEC. 10. And be it further enacted
That Immediately after the passage of
this act every assessor shall proceed,
at the expense of the United States.
with the aid of some competent and
skIlful person, to be designated by
the Commissioner of Internal Rev
enue. to make survey of each distil-
lery registered or intended to be reg
istered for the production of spirits
in his district, to estimate and deter
mine its true producing capacity, and
In ike manner shall estimate and de-
termine the capacity of any such dis
tillery as may hereafter be so registered
in said district, q written report of
which shall be made in triplioate signed
by the assessor and the person aiding
In making the same, one CODY of
which shall be furnished to the dis
tiller, one retained by the assessor.
and the other Immediately transmitted
to the Commissioner Of Internal Rev
enue. If the Commissioner of In
ternal Revenue shall at any time be
satisfied that such report of the capa-
city of a distillery is in any respect
incorrect or needs revision, he shall
direct the assessor to make in like
manner another survey of said dis
tillery; the report of said survey shall
be executed in triplicate and deposited
as hereinbefore provided.
SEC. IL. And be it further enacted.
That after the passage of this act it
shall not be lawful for any assessor
to assess a special tax upon any distil-
Ter, or for the collector to collect the
same, or for any distiller who has
heretofore paid a special tax as such
to continue the business of distilliug
until such distiller shall have given
the bond required by this act, and
shall have complied with the provis-
ions of law having reference to the
registration and survey of distilleries.
and having reference to the arrange
ment and construction of distilleries.
and the premises connected there.
with, IN manner and as required by
this act; nor shall it be lawful for
any assessor of internal revenue to
assess, or for any collector to collect.
any special tax for distilling on a
premises distant less than six hum
dred feet from any premises used for
rectifying, o shall any assessor as
sess or collector collect any spe-
cial tax for rectifying distilled spir-
its on any premises distant less
than six hundred feet from any
distillery when the distillery and
rectifyiDg establishment are oc-
cupied and used by different per
sons; nor shall the process of
distillation aud r~ectiication both be
carried on within the distance of six
hundred feet. In all cases where a