St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1869-02-26
Approved, July 20, 1868.
An Act imposing taxes on distilled spirits
and tobacco, and for other purposes

/
and tobacco, and Tor other purposes.
BE il resolved by the Senate and Hous,
OF Representatives of the United States
of America iii Congress assembled, Thai
there shall be levied and collected on all
distilled spirits ON which the tax pre>crib-
ed by law has not been paid, tax OF
fifty cents on each and every proof gal
Ion, TO be paid by the di,tiller. owner. OF
person having possession thereof before
Removal from d!slllery warehpu,e and
the tax on such spirits shall b. collected
on the whole number of "uage or wine
gallons when below proof, and shall be
increased IN proportion for any greater
strength than the strength of proof spirit
us defined in this act and any fraction
al part Ct a gallon i'll excess Of the num-
Der OF gallons i'll a cask or package shall
be taxed as gallon. Every proprietor
or Possessor OF u still, di>tilery, or dis
ulllng apparatus, and every person in any
manner interested in the use of any such
still, distillerv, or distilllng apparatus,
shall be jointly and severally liable for
the taxes imposed by law on the distill-
ed spirits produced theretrom, and the
tax shall be first lien ON the spirits dis
titled, the distillery used for distilIing the
same, the stills. vessels. fixtures, and
tools therein, and on the lot or tract Of
land whereon the said distillerv is sit
uated, together with any building thers-
on, from the time the said spirits are
distilled until the said tax shall be paid.
SEC. ,. And be it further enacted
That proof spirit shall be held and taken
to be that alcoholic liquor which con-
talns one-half lis volume OF alcohol of IA
specific gravity OF seven thousand nine
hundred and thirtv-nine ten-thousandths
C.193O at sixty degrees Fahrenheit and
the Commissioner OF Internal Revenue.
for the prevention and detection of frauds
by diStillers of spirits, is hereby author
lied TO adopt and prescribe fer use such
hydrometers, saccharometcrs, weighing
and gaug .ng instruments, meters, or 9TH
er means Tor ascertainlng the quantity.
gravity, and producing capacity of any
mash, wort, or beer used or To be used
in the production of distilled spirits, and
the strength and quantity of spirits sub
.Iect TO tax, as he may deem necessary :
and he may prescribe rules and reguIa-
tions TO secure a uniform and correct
system OF Inspection, weighing, marking,
and gauging of spirits. And in all sales
OF spirits hereafter made, Il gallon shall
be taken TO be gallon OF proof spirit,
according 10 the foregoing standard set
forth and declared for the inspection and
guaging Of spirits throughout the United
States. The tax on brandy made from
grapes shall be the same and no higher
than that upon other distilled spirits :;
and the Commissioner OF Internal Reve-
nue. is hereby authorized, with the approval
of the Secretary Of the Treasury, TO ex-
empt distillerS Of of brandy from apples,
peaches, or grapes exclusively, and from
such other of the provisions of this act
relating to the manufacture of spirits
is in his judgment may seem cXpedient.
SEC. 3. And be it further enacted
That whenever the Commissioner of In
ternal Revenue shall adopt and prescribe
tor use any meter, meters, or meter safes,
1t shall be the duty of every owner,
agent, or superintendent of diStillery tc
furnish and attach at his own expense
such meter, meters, or meter sales a.
NAV have been prescribed for Use at hl>
diStilery, and to furnish all the pipes,
materials, labor. and facilities necessary
| tn comulete such attachment in accor-
dance with the regulations OF the Com
missioner of Internal Revenue, who is
hereby further authorized to order and
require such changes of or additions to
dlstllling apparatus, connecting pipes,
pumps, or clSterns, or any machinery
connected with or used in or on the dis
tillery premises, Or may require to be pui
on any of the stills, tubs, cisterns, pipes
or other vessels, such fastenings, locks, OIL
seals as he may deem necessary.
SEC. /. And be it further enacted
That distilled spirits, spirits, alcohol, and
alcoholic spirit. within the true intent
and meaning of this act, is that substance
known as ethyl alcohol, hydrated oxide
of ethyl, or spirit Of wine, which Is com
monty produce by the fermentation o.
gram, starch, molasses, or sugar, lnclud'
ING all dilutions and mixtures OF thi
substance and the tax shall attach to
this substance as soon as 1t is in exist
ence as such, whether it be subsequently,
separated as pure or impure spirit, or b,