St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1869-03-05

hat every tilSAlllOl FAltAil- Oll lillll- HE
notice OF intention TO continue or COM
mrnce business. with the assessor before
proceeding with such business, after tn,
passage OF this act and on the first day
OF May Of each succeeding year, make
and execute Il bond in form prescribed
bv the Commissioner Of Internal Reyc,
nue., with at least two SurctieS, to be APP
proved by the assessor OF the district
The penal sum of said bond shall not be
less than double the amount Of tax OF
the spirits that can be distilled in his
distillcry during a period of fifteen day. ;
but in no case shall such bond be tor Il
less sum than five thousand dollars. he
condition of the bond shall be that the
principal shall faithfully comply with all
the provisions of the law i'll relation Il
the duties and business OF distillcrs, and
viii pay all penalties incurred OF fines
imposed ON him for violation of any
of the said provisions that he will not
suffer the lot or tract of land on which
the distillcry stands, or any part thereof,
or any of the disti.ling apparatus, to be
encountered by mortgage, Judgment. OF
other lien during the time in which he
shall carry on said business. The asses
sor may refuse To approve sand bond
when, in his judgement, the situation OF
the di>tillery Is such as would enable the
di~tlIlcr to deiraud the United States
and IN case OF such refusal, the di-tilIeI
may appeal to the Commissioner OF In
trrnaI Revenue. whose decision in the
matter shall be final. \ new bond MAY
be required in case OF the death, in,olven
cv. or removal of either of the surctes.
and IN any other contingency, at the dis
rretiun of the assessor or Commissioner
OF Internal Revenue ANY person tail
M or refusing to give the bond herein
oriore required. OF TO renew The same, OF
living any false, forged. or fraudulent
bond. shall forfeit the diStillcrv. distill-
me apparatus. and all real estate and
premises connected herewith, and on
conN lotion shall DC fined not less thar
five hundred dollars, nor more than fv,
thousand dollars, and imprisoned not
less than six months, nor more than TIVE
wears.
Sc. 5. And be it further enacted
That no bond of diStilcr shall lie ap.
proved unless he L. the owner in fee. uu.
Imcumbercd by amy mortgage, Judgment.
or other lien. OF the lot or tract OF luuj!
GA which the distilierv l. situated. Or uu-
les he files with the assessor. i'll conurc-
tom with his notice. the written consent
%. the owner of the fee. and OF any mort
ga-c, iud. mcut creditor. or other person
having a lien thereon, duly acknowledged
that the premises may hc used for the
purpose Of distillin" spirits, subject 10
tie provisions Of law, and expressly slip
Ilin9 that the lien OF the United States
t.r taxes and penalties shall have priuri-
y OF such mortgage. judgment. or other
circumference. and that in case of the for
t.iture OF the di>tillcry premises, or any
part thereof. the title OF the same shall
Nr-t in the United States discharged from
any such mortgage, judgment, or other
circumference. In any case where the
Owner of di-rillcry OF di-tilIiu4 appara-
tu-, erected prior to tie passage OF this
ac', has AN estate for term OF years on
IL. in the lot or tract OF land on which
tie di,tillcry i situated, the Lease Of 9th
cr evidence of title TO which shall have
hr'u duly recorded prior to the passage
o this act, the value of such lot or tract
O., land. together with the building ami
di-tilling apparatus, shall he appraised
10 the manner to bc prescribed hv the
Commissioner Of Internal Revenue and
til. assessor Is hereby authorized to ac-
g. pt. in lieu of the said written consent
e. the owner OF the fee, the bond OF said
dl>tillcr with not less than two >urctirS,
who shall be residents of the collection
district or county. or an adjoining com-
" in the same State, in which the diStiil-
rry i situated, and shall be the owners
Il uucncumlcrcd real estate in said III
trict or county, or adjoining county, equal
L. such appraised value. The penal sum
OF said bond shall he equal to the az
praised value OF said lot or tract of land.
together with the buildings and di>tillma
apparatus, and such bonds shall be con-
'Htloncd that in case the distillcrv. distiii
ny apparatus, or any part thereof, shall.
10y final Judgment, be forfeited for the Vi
"iation OF any of the provisions of law
the oblgors will pay the amount stated
ia said bond. SAID bond shall he in such
form as the Commissioner Of Internal
Revenue shall prescribe
Sc. .. And be it further enacted.
That every di-tillcr and person intending
Il engage in the business of di>tillcr
shall, previous to the approval OF his
bond. cause to Dc made, under the dircc-
lion OF the assessor of the district. an ac-
curate plan and description, in triplcate.
OF the distillcry and distillin3 apparatus,
distinctly showing the location Of every
It'll, boiler, doublcr, worm tub, and re-
cciving ciStern, the course and construc-
non OF all fixed pipes used OF TO be used
IA the dlstiilrry, and OF every branch
thereof, and OF every cock, or Joint there
OF. and of every valve therein, together
with every place. vessel. tub, or utcn>il
from and to which any such pipe shall
lead. or with Which it communicates.
such plan and description shall also show
the number and location and cubic CON
tents OF every slill,mash tut. and terment-
M tub, together with the cubic contents
OF every receiving clstern, and the color
OF each fixed pipe, a. required in this act
One copy Of said plan and description
shall be kept displayed in some con-pic-
Ious place in the distillcry two copies
shall be- furnished to the assessor of the
district, one of which shall be kept 10y
him and the other transmitted to the
Commissioner of Internal Revenue. The
accuracy of every such plan and Iescrip-
ton ~hll be verified by the assessor, the
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