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

nart;c,,Iar reor;red 10 be stated or en-
tered in either of said books,
Or to mislead in reference there
10. or if any distiller as atore-
said shall omit or refuse to pro-
vide either Of said books, or shall
cancel or obliterate, or destroy any
mart of either of such books, or any
entry therein, with intent to detraud,
or shall permit the same to be done,
or such books, or either of them, be
not produced when required by any
revenue officer, the distillery, distlli-
ing apparatus. and the lot or tract OF
land on which it stands, and all per,
sonal property of every kind
and description on said prem
Uses used In the business there
carried on, shall be forfeited 10
the United States. And any person
making such false entry hereln6eIore
required to be made, with the lntens
| aforesaid, or shall cause or procur9
the same to be done, or VINO snaii
fraudulently cancel, obllteTate OF ue
entry therein. or who shall wllltully
fail TO produce such books or either
! Of them. on conviction, shall be lined
not less than five hundred dollars nor
more than five thousand dollars, and
i~mnrisoned not less than six months
nor more than two years.
SEC. 20. And be it further enacted,
That on the receipt of the distiller's
first return in each month, the assess
| or shall inquire and determine wheth-
er said distiller has accounted in his
returns for the preceding month for
all the spirits produced by him and
to determine the quantity OF spirits
thus to be accounted for, the whole
~ouantity Of materials used tor the
production of spirits shall be ascer-
tanned; aud forty-fye gallons of mash
or beer brewed or fermented from
grain shall represent not less than
one bushel of grain, aud seven gall
Ions of mash or beer brewed or fer
mented from mOlasses shall represent
not less than q gallon OF molasses.
In case the return of the distlller
shall have been less than the quantity
thus ascertained the distiller or other
person liable shall be assessed for
such deficiency at the rate OF fifty
cents for every proof gallon, together
with the special tax of four dollars
for every cask of forty proof gallons,
and the collector shall proceed to
collect the same as in cases of
other assessments for deficiencies /;
but In no case shall the quan-
tity ~okxxspirits returned by the
distille@.R Together with the quantity
so assessed, be for a less quantity OF
spirits than eighty per centum of the
producing capacity Of the distillery,
as estimated under the provisions OF
this act.
SEC. 81. And be it further enacted,
That the storekeeper assigned to any
!, distillery warehouse shall also have
charge of the distillery connected
Herewith; and, in addition to the
duties required of him as storekeeper
in charge of a warehouse, shall keep
in a book to be provided for that
purpose, and in the manner to be pre-
scribed by the Comm issioner of In
ternal Revenue, a daily account of all
the meal aud vegetable productions
O brother substances brought into said
!. diaallery, or on said premises. to be
USE for thR purpose of producing
spirits. from whom purchased, and
when delivered at said distillery, the
kind and quantity of all fuel used,
and from whom purchased, aud of all
/, repairs made on said distillery, and
by whom and when made, the names
! and places of residence of all per-
sons employed in or about the
E distillery, of the materials put
into the mash tub or otherwise used
! for the production of spirits, the time
|, when any fermenting tub Is emptied
! of ripe mash or beer. recording the
! same by the number painted on said
t tub, and of all spirits drawn of
: from the receiving c~istern, and
, the time when the same were
drawn off. Any distiller or person
: employed in any distillcry who shall
use, cause, or permit to be used any
: material for the purpose of making
mash, wort, or beer, or for the produc-
ton of spirits, or shall remove any
: spirits in the absence of the store
keeper or person designated to act as
: said storekeeper, shall forfeit and pay
3 double the amount of taxes on the
r spirits so produced, distilled, or re-
: moved, and, in addition thereto, be
q liable to a penalty of n thousand
t dollars.
SEC. .. And be it further enacted
That every distiller, at the hour
2 of twelve meridian, on the THIRD
9 day after that on which hii
!, bond shall have been approved
2 by the assessor, shall be deem.
f ed 10 have been commenced and there.
after t o be continuously engaged il
the production of distilled spirits n
his distillery, except In the intervals
: when ne shall have suspended work
as hereinafter authorized or provided
: Any distiller desiring to suspend
work In his distillery may give notice
in writing to the assistant assessor O
his division, stating when he will sus
: pend work; and on the day mentionet
In said notice said assistant assessor
+ shall, at the expense of the distiller
proceed to fasten securely the door o
/ every furnace Of every still or boiler
o In said dlstllery, by locks and other
9 wise, and shall adopt sucl
e other means as the Commits
II sioner OF the Internal Revenue shall
prescribe to prevent the lighting OF
d any fire IN such furnace or under
such stills or boilers. The locks and
seals, and other materials REQUIRED
e for such purpose. shall be furnished
l. tn the assessor of the district hv tn
z Commissioner of Internal Revenue
to be duly accounted for by said 40
Il SCISSOR. DhtH nOtACc ny any OlStliler
\ and the action taken by the assistant
f assessor in pursuance thereof, shall
d be Immediately reported to the asses
r sor of the district, and by hin
transmitted to the Commission
/ err of Internal Revenue. N,
distiller, after having given sucl
notice, shall, after the time statet
: therein, carry on the business Of
4 distiller on said premises until b,
y shall have given another notice ir
It writing to said assessor, stating The
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