Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1868-08-20
Digest of the New Liquor
Law.

| i~~oSS ~ oAAS 3sS" AAA S&O1
Law.
| There shall be levied and collec
ted on ALL distilled spirits, OF
which the tax has not been paid
a tax of FIFTY CENTS on each ant
every proof gallon, to be CoLLEC
TED BEFORE REMOVAL from distiller,
warehouse on the whole numbel
of gauge or wine gallons wher
below proof, and to be increased
Fin proportion for any strength a
bove that of proof; and any frac
tional part of gallon, shall lbe tax
ed as gallon. Every person in
any manner interested in the use
of any such still or distillery, &c.,
shall be jointly and severally liza.
BILE for the taxes imposed by law
on the spirits produced therefrom,
and the tax to be a first lien on
the spirits, distillery, vessels, fix
lures, and the tract of land where
on the distillery is situated, togeth.
er with buildings thereon, &C.,
from the time spirits are distilled
until said tax shall be paid.
The Commissioner of Internal
Revenue for the protection and
detection of frauds by distillers
of spirits, is authorized to adopt
and prescribe tor use such hydrom-
eters, s,saccharometers, weighing and
gauglng instruments, meters or
means for ascertaining the guam
tity, gravity and producing capaci-
ty of any mash, worts, or beer
used or to be used in the produc-
ton of distilled spirits, and the
strength and quantity of spirits
subject to tax, as he may deem
necessary.
The tax on brandy made from
grapes shall be the same and no
higher than upon other distilled
spirits; and the Commissioner of
Internal Revenue is authorized
with the approval of the Secreta-
ry of the Treasury, to exempt
distillers of brandy from apples,
peaches or grapes exclusively, from
such other of the provisions of
the act, as in his judgment may
seem expedient.
All meters adopted and pre-
scribed, labor, &c., to be at the ex-
pense of owner of distillery.-
Every person having in his pos
session or custody, or under his
control any still set up, shall regis
ter the same with the Assistant
Assessor of the division in which
said still shall be, by filing with
him duplicate statements in writ
ing, subscribed by such person,
setting forth where such still is
set up, the kind of still, and its
cubic contents, the owner and his
place of residence, and the pur-
poses for which it is to be used.
Stills and distilling apparatus
now set up, shall be SO registered
within sixty days from the time
this act takes effect, and those
hereafter set up shall be SO regis
tered immediately upon their be-
ing set up. Any still not SO reg.
istered, together with all personal
property in the possession or GUS
tody, or under the control of such
person, and found in the building,
or in any yard or enclosure connec-
ted with the building in which
the same shall be set up, shall be
forfeited. And any person having
in his possession, &C., any still set
up which is not SO registered, shall
pay a penalty of five hundred
dollars, and on conviction shall
be fined not less than one hun
dred dollars nor more than one
thousand dollars, and imprisoned
for not less than one month nor
more two years.
Every person engaged in or in
tending to be engaged in the busi-
ness of distilling, to give notice
in writing, subscribed by him, to
the Assessor in his district, stat
ing his. name and place of business,
his place of residence. The no
tice shall state the kind of still,
and the cubic contents thereof,
the number and kind of boilers,
the number of mash and ferment-
ing tubs, and the cubic contents
of such tubs, the number of re-
ceiving cisterns, and cubic con-
tents of each cistern, together with
a particular description of the lot