The Albany register. [volume] (Albany, Or.) 1868-18??, 1869-06-12

No. l4.-An act to amend an act entitled
An act imposing taxes on distilled spirits
nd tobacco, and for other purposes. APP
roved July twentieth. eighteen hundred
nd sixty-eight,
E IL enacted bu the Senate and House of Rep
resentafires of the United States Of Ame'-
ica in Congress assembled,
That the act entitled " An act imposing
axes ON distilled spirits and tobacco, and
Or other purposes" approved July twenty,
Eighteen hundred and sixty eight, be amend,
d rs follows, to wit:
& That section eight be amended so that In
.ase of a distilier or distilling apparatus
erected prior to the twentieth of July,
eighteen hundred and sixty eight. OF a tract
Or lot of land held aader lease or other evil
deuce of title less than fee simole, which
was not required by the laws of the State to
be recorded in order to be valid at the time
of its execution, or in any case where the
title was then and has continued to be in Iii
cation, where the owner is possessed of
the fee but encountered with mortgage ex-
eeuted and duly recorded prior to the said
twentieth OF July, eighteen hundred and six
ty-eight, and not due, or where the fee Is
held by femme covert. minor, person of
unsound mind, or other person incapable OF
giving consent as required by said act. a
bond NAV be taken at the discretion of the
Commissioner, as provided for in said sec
tion for a distillery erected on land the
lease or other evidence of title 20 which was
duly recorded prior to the passage of this
act: Ptor5aed, That nothing herein con-
tanned shall be so construed as to apply to
any distillerv or distiling apparatus not
erected prior to the twentieth of June,
eighteen hundred and sixty-eight-
That section twenty be so amended that in
case Of distiileries having u producing Ca
pacity of less than one hundred gallons in
twenty-four hours, and in which grain or
meal Is mashed by hand and without the use
of steam, sixty gallons of mash or beer
brewed or fermeuted from grain shall repre-
sent not less than one bushel of grain.
That section fifty-six be amended so as to
extend the time for withdrawing distilled
spirits from bonded warehouse until the
thfrtieth of June, eighteen hundred and SIX
ty nine, but subject 70 an additional tax on
each proof gallon deposited and bonded in
warehouse at the rate of one cent for each
month after the twentieth of April, eighteen
hundred and sixty nine, and unt.i withdrawn;
and any distilled spirits remaining IN bond
ed warehouse after the thirtieth day of June.
eighteen hundred and sixty mine, shall be
forfeited to the United -tates and disposed
of as provided in said section
That section tifty-nine be amended that
on and aztec the first day of May. eighteen
hundred and siXty-nne, every person who
recti6cs, purifes, or refines distilled spirits
or wines by any process other than by origi-
mai and continuous distillation from mash.
wort, or wash, through continuous closed
vessels and pipes, until the manufacture
thereof is complete, and every wholesale or
retail dealer who has in his possession any
still or leach tub, or who shall keep any
otht apparatus for the purpose of refining
in any manner distilled spirits, and every
person who. without rectifying. purifj ing.
or retinlng distilled spirits, shall, by mixing
such spirits, wine. or other liquor. with any
materials. manufacture any spurious, imita-
4ion, or compound liquors. for sale, under
the name of whiskey, brandy, gin, rum
wine, spirits cordals, or wine bitters. OF
any other name, shall be regarded a. q rec
tifier, and as being engaged in the business
Of rectIfying; and so much OF The act, 70
which this is an amendment, as relates to
conspounders of liquors, and rs Is inconsist
ent with the provisions of the section hereby
amended, be, and the same IS hereby re
Feaied. And said section fift5-nine is further
amended fviiows= strike out the fourth
paragraph thereof. relating to retail liquor
dealers, and the fifth paragrapI to and II
cluding the words shall be required to pay
the special tax of a wholesale dealer, and
insert in lieu of the portion stricken out the
following:
five dollars. Every person who sells or Of
fers for sale foreign or domestic distiiifG
spirits, wines, or malt liquors, IN less guam
titles than Eve gallons at the same time
shall be regarded as a retail dealer IN liquors
Wholesale liquor dealers shall each pal
one hundred dollars. Every person wh'
sells or offers for sale foreign or domestic
distilled spirits, wines, or malt liquors. II
quantities of not less than five gallons at tn
same time, shall be regarded as wholesal
fiquor dealer.
Dealers in liquors whose sales, including
sales of all Gth-r merchandise, shall excee'
twenty-fiv Thousand dollars, shall each pa
an additional tax at the rate of one della
for every one hundred dollars OF sales @
liquors in excess of such twenty-five thous
aud dollars; and on every thousand dollar
of sales of other merchandise shall pay a
the same rale as q wholesale dealer: an
such excess shall be returned. assessed, an
paid in the same manner required o
wholesale dealers. But no distiller or brew
er. who has paid his special tax as such. an
who SeHs only distilled spirits malt liquor
of his own production, at the place of manu-
facture, in the original casks or packages
which the tax stamps are affixed, shall be re
quired TO pay the special tax of Eholesal
dealer on account of such sales.
That section fifty-nine be further amende
SO as to require that distilers of brand,
from grapes. peaches, and apples, EXCLUSIVE
ly, producing less ian one hundred and fl
ty barrels annually, shall pay a special ia
of fifty dollars, and in addition thereto, tt
tax of four dollars per barrel of forty prot
gallons.
That section eighty-eigbt be amended
that either the proprietors name or I'll
manufacturers name shall be printed On I'll
label for cigars provided for in said section
SEC. 2. And be 1T further enocfet
That section one hundred and fifty-fve
the act entitled ' An act to provide interni
IL.
interest on the public debt, and for other pu
poses" approved June 80. eighteen hundre
and sixty four, as amended by the ninth Sc
zion of the act of July thirteenth eightee
hundred and sixty-six, be further amend.
by adding thereto the following: And Il
fact that any adhesive stamp SO bought sol
offered for sale, used, or had in poasessie
as aforesaid, has been washed or restored
removing or altering the cancelling or d
facing marks thereon, shall be prima fac
proof that such stamp has been once us
and removed by the possessor thereof fro
sonse veGum, par chraent, paper, lnstrumel
or writing, charged with taxes imposed
law, in violation of the provisions of Il
section.
SEC 8. And be IL further enact,
That any person having in his possessu
any tobacco, snuff or cigars, manufactul
and sold or removed from the mannfacto
aor from any place where tobacco. SNUFF
cigars are made. since july twentie
airhteen hundred and sixty-eight. or
person having in his possession cigars
nortcd from foreign countries since j.
twentieth. eighteen hundred and s;xty-eie
or withdraw from United States bon,
warehouse since said date, such tobae
euuH. and cigars, having been put uE
packages as prescribed ia the act to VII
ibis act is an amendment, and all the OF
requirements of said act relating to toba,
snuff. aud cigars having been complied W
and who. on the first day OF Februs
eighteen hundred and sixty nine, filed v
fhe assessor or assistant assessor OF the
tr;ct within which be resides, or has