Evening star., 1868-08-12

dsasier ssali. On ahns hs nosce Of in,-uuc.
| 70 continue or commence business. with ths
assessor before proceeding WITH such business.
OF May of each succeeding year, make ssd en-
eoute bond IN form prescribed by the Com
u,sssoner OF lnsernai Revesue. WIN at least
The s,sasse. 70 ?. spp1eved ey me .sss-.Ss Q,
not of lees than double the amount Of tsx oa
ne spirits that can Be distilled has dIstllery
Iunns cum perlod Of fifteen days; but in no osss
snsh sucn bond BE- tor q less su m than ave
Thousand collars. The conditlon 90 the bond
snail % mat me principal shall fzithfuliy con-
ply Win al me prONis'ons Of law reiahoa
psy all pensitres incurred or nnes imposed on
him for violation OF any OF the SAID proyts-
tons; thai be win not suffer the lot OF tract OF
land on which the distlllery stsncs, or any
part thereof, OF any OF the distiiiinr anna
ratus, 20 be encumbered by mortgaee iuag
meut or other lieu during the time an
which be shall carry on said business
The assessor mzy refuse 20 arpro,e s.,s
bond when. IN his Judgment the sat
usiion Of the olstllery is such IS would
and in Sc OF such refusal. the distiller sAV
apreal 20 the Commissioners OF Internal Rev
enue, whose decision an the matter shall b.
final. new bond may re required ia case OF
The desth. insolvency. or removal OF either OF
the sursties, and in any other contingency. ~
the discretion Of the assessor or Commisslonet
of In sernsl Revenue. Any person fslliuS Or
refusing 90 give the bond here esnoefore re-
quired, or 20 renew the same. or giving any
false. forged, or fraudulent bond. shall forfeit
the distillery, oistiiiing apparatus, and ali
and on convection shall be fued not less thas
nve hundred dollars, nor more than i've IN ou-
sand dollars, and imprisoned not less than siE
months, nor more than two years
SEC. :. And BE- q farfser enacted That no bond
OF dlsulier shall be appro we'd unless be is the
owner in Zee, unencumbered by any mo-tgagp.
judgment or other lien, OF the lot or tract of
land on which the disullery is sitaatsd. or un-
less he files with the assessor, IN connecuoa
with hts notice, the written con sent of the wn-
or Of the fee, and OF any MORTGAGE, judgment
creditor, or other person having n lien thereon
daily acknowledged, that the premises may be
used for the purpose of distIlling sp pirits. sub
ject 70 the provisions OF law, and expressly
supulating that the lien OF the United States
for taxes and penalties shall have priority of
such mortgage, Judgment, or other encum-
brance, and that in case Of the forfeiture Of the
distillery premises, or any part thereof, the Ia
tie OF the same shall vest IN the United States
discharged from any such mortgage, Judgment.
or other encumbranoe. In any case where the
owner of distllery or other distilling appar-
atus erected prior 10 the passage Of this act.
has an estate for a term OF years only, IN
the lot or tract Of land on which the distil-
lery is situated, the lease or other eyideucs
OF title 10 which shall have been duly
recorded prior 70 the passage OF this ACT, th-
value OF such lot or tract OF land. together with
the building and distilling apparatus, shall
be appraised in the manner to De prescribed by
the Commissioner Of Internal Revenue; and
the as SCISSOR Is hereby authorized u accept an
lieu of the said written consent of the ~wner OF
the fee, the bond Of said distiller with not less
than two sureties, who shall be residents Of ths
collection district or county, or adjoining
county in the same STATE, in which the distil-
lery is situated, and shall be the owners of un-
encountered real estate in said district or cOun-
ty, or adjoining county, eq ual to such appraised
value. The penal sum Of said bond shall bs
equal TO the appraised value OF said lot or tract
of land, together with the buildings aud distil-
ling apparatus, and such bonds shalt be con-
ditioned that in case the distillery, distilling
apparatus, or any part thereof, shall oy faai
judgment, be forfeited for the violation OF any
Of the provisions of law, the obigors VIII pay
the amount stated in said bond. sad bond
shall be in such form as the Commissioner of
Internal Revenue shall prescribe.
SEC. .. Ind De- if further enacted, That every
distiller and person Intending 10 engage an the
business of a distiller shall, previous 20 the
approval Of his bond, cause 70 be made, under
the direction Of the assessor Of the district, an
accurate plan and description, in trphcSte of
the distillery and distilling apparatus, DIS
tiRctly showing the location ofeyery still, boil
er, doubler, worm tub. and receiving cistern.
course and construction of all fixed pipes used
of to be used in the disullery, ana OF every
branch thereof, and Of every cock, or Joint
thereof, and OF every valve therein, together
and TO which any such pipe shall lead, or with
which il comm unicates. Such plan and de-
scripuon shall also show the number and To-
cation and cubic contents OF every still.
mash tub, and fermeRting tub, together
with the cubic contents Of every receiving
cistern, and the color of each fixed
pipe, as required in this act. One copy of sad
plan and description shall be kept displa yed
in some conspicuous place IN the distilleTy:
two copies shall be furnished TO the assessor of
the district. one OF which shall be kept by him
and the other transmitted TO the Commissioner
of Internal Revenue. The accuracy of every
such plan and description shall he verified by
the assessor, the draughtsman, and the distil-
Ter; and no alteration shall be made in such
distillery without the consent, in writing. OF
the assessor, which alteration shall be shown
on the original or by a supplemental plan and
description, and a reference thereto noted on
the original, as the assessor may direct; and
any supplemental plan and description shall
be executed and preser we'd in the same manner
as the original.
fro De CONTINUED