The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1869-07-30
OFFICI A Z.
Lars Of the Uniied States, paused al the First
Stssion o. The Forty Frat Congrsss.

BE % snsefed BY fAs SENATE and House Of Repre-
ssnfaffrss ef hs United STATES Of America In Cow
gres a'seMbisd, That the act entitled IAN act i'm.
posing taxes on distilled spirits and tobacco, and
Tor other PURPOSES" approved July twenty, eight
cen hundred and sixty eight DO amended as follows,
10 wit,
dstiller or distlng apparatus erected prior 70 The
twentieth OF July, eighteen hundred and sixty
eight, on tract or lot Of land held under lease or
other evidence Of title less than fee simple, which
corded In order 10 be valid at the time OF Its
tou or In any where the title then and has
continued TO be In litigation, or where the owner Is
possessed OF the fee but encountered with mort
gage executed and duly recorded prior to the said
twentieth OF July, eighteen hundred and sixty.
eight, and not due, or where the fec Is held by o
other person incapable of giving consent a. required
by said act, bond may be taken at the discretion
OF the Commissioner, provided Tor In said section
for distlilery erected on land the lease or other
10 the passage OF this act Provided, That nothing
herein contained shall DO so construed as 10 apply
10 any dstilery or di.tling apparatus not erected
prior 70 tne twentieth OF July, eighteen hundred
That section twenty be 90 amended that In case Of
dstilleries having producing capacity Of less than
which grain or meal Is mashed by hand and without
the use Of steam, sixty gallon. Of mash or beer
brewed or fermented IRON grain shall represent not
less than one bushel OF grain.
Inut rtCtOn ulty-elN DC uucnutu ~ ~ W cAtShh
the time for Withdrawing distilled spirits from bond
ed warehouse until the thirtieth OF June, eighteen
hundred and sixtynine but subject to an additional
tax on each proof gallon deposited and bonded IN
warehouse at the rate Of one cent for each month AZ
ter the twentieth OF April, eighteen hundred and
slxty-nine, and until withdrawn, and any distilled
spirits remaining In bonded warehouse after the
thrtieth day Of June, eighteen hundred and sixty.
nine shall he forfeited 10 tho United States ana DIS
posed OF rs provided In said section;
That section ffty-nine be amended so that on and
Mr. I'm first Inxr - .trl.Ns lnhT
sxty-nine, every person who recthes, purihes, or
renes distilled spirits wines by any process other
mash, wort, or wash, through continuous closed
vessels and pipes, until the manuacture thereon Is
complete and every Wholesale or retail liquor deal
er who has In his possession any still or leach tub
or who shall keep any other apparatus for tho pur
pose Of refining In any manner distilled spirits and
every person who, without rectifying purifying, or
refining distilled spirits, shall by mixing such spir-
Its, wine, or other liquor, with any materials man
ufacture any spurious, imitation, or compound IL
quors, for sale, under the Of whskey, brandy,
gin, rum, spirits, coriials, wine bitters, OF any
being engaged in the business Of rectlfing, and 20
much OF the act 10 which this Is an amendment, as
relates to compounders Of liquors, and as incon-
sistent with tho provisions OF the section hereby
amended, be- and the Iisl hereby, repealed.
And said section hy.nine Is further amended rs f0l-
lows, strike out the fourth paragraph thereof re-
graph to and Including the words shall be required
to pay the special tax or wholesale dealer, v ana
insert In lieu OF the portion stricken out the foliow-
Retail dealers In liquors shall pay twenty-five
dollars Every person who sells or offers fOr sale
foreign domestic distilled spirits wines or malt
liquors, In less quantities than five gallons Mt the
same time, shalt be regarded as retail dealer In
Wholesale liquor dealers shall pay one hundred
dollars. Every person who sells or offers f0r sale
foreign domestic distilled spirits, wines, or malt
liquors In quantities OF not css than i've gallons NJ
the same time, shall DO regarded rs Wholesale II.
quor dealer.
Dealers In liquors whose sales, including sales OF
all other merchandise, shalt exceed twenty-five
thousand dollars, shall each pay an additional tax
at the rate OF dollar for every one hundred dol.
lars Of sales Of liquors In excess OF such twenty-five
thousand dollars and on every thousand dollars OF
sales Of other merchandise shall pay nj the samo
rate n wholesale dealers and such excess shall bo
required of wholesale dealers. But no distiler or
brewer, who has paid his special tax rs such, aud
who sells only distilled spirits or malt liquors oil ms
original casks packages TO which the tax stamps
are affixed shall be required to pay the special tax
Of wholesale dealer ON account OF such sales.
require that dlstcrs Of brandy, nom grapes, peach
es and apples, exclusively producing less than one
hundred and fifty barrels annually shall pay
special tax Of y dollars, and, In addition thereto,
the tax Of four dollars per barrel OF forty proof gal
Ions.
That section lightweight be amended 50 that ell
ther the prOpTietOr's name or the manufacturer
naIno shall be printed on tho label for cigars pro-
yided for In said section.
SFc. Q Ind be II Iarfhsr enacted, That section ono
hundred and hfty-hye Of the act entitled IAN act
30 provide internal revenue to support tho govern
ment, 10 pay interest ON the public debt, and Tor
other purposes" approved June THIRTEEN, eighteen
hundred and sixty-iour, as amended by tho ninth
section OF the act OF July thirteenth, eighteen hun
dred and sxty-six, bo further amended by adding
thereto the fOlowingl And tho fact any adhesive
stamp so bought, sold. offered for sale, used, or had
in possession as aforesaid has been washed or re-
stored by removing or altering the cancelling or
dehlcng marks thereon, shall bo prima facie proof
the pOssessor thereof nom some yellum, parchment,
paper, instrument, or writing, charged with taxes
imposed by law, In violation Of tho provisions oil
this section.
SEC. g. And D, II further enacted, That any per
son having In his possession any tobacco, snui or
cigars manufactured and sold or removed nom the
mandatory, Or from any place where tobacco,
snuff, or cigars arc made, since July twentieth,
having In his possession cigars imported nom ior-
eign countries since July twentieth, eighteen hun
drcd and slxty-eght or withdrawn from tnited
States bonded warehouse since said date such tobac
CO, snuff and cigars having been put up In packages
as prescribed In the act to which this net Is an
amendment, and all the other requirements OF s.,ld
act relating 10 tobacco snuf, and cigars having been
complied with, and who, on the hrst Gay of feDIua
ry,oighteen hundred and sixty.nine, filed with The
assessor or assistant assessor Of the district within
which he resides or has his place OF business, tho
inventory required by the seyenty-eghth and nine
ty-ourth sections Of the net Of July twentet eight
cen hundred and sixty-eight, and who shall, prior
10 selling or Offering such tobacco, snuff or cigars
for sale, afilx and cancel proper internal revenue
stamps, shall he entitled b. have refunded TO him an
amount Of tax previously paid thereon, equal TO the
and the Commissioner OF Internal Revenue shall be,
and II hereby, authorized, on appeal tO him made,
TO refund and pay back sum Of money equal TO the
value OF the stamps affixed, upon satisfactory ey-
idenco submitted TO him that the tobacco and snuff
were actually manufactured and removed from the
place OF manufacture, and that the cigars were 30
RN.aI
drawn nom United States bonded warehouse, and
the several rates Of tax imposed on such goods by
the act OF July twenty, eighteen hundred and sixty
clalmsnt had In all respects complied with tho In
ternal revenue laws far ne they have been or may
be applicable TO such articles. The Commissioner
Of Internal Revenue Il hereby authorized and en-
powered TO prescribe such rules and regulations for
carrying out the provisions Of this section as In his
judgment shall be deemed proper and necessary
and the Commissioner may 10 any case, at his als.
erection, allow snuii and smoking tobacco lnanufac-
tured prior to the twentieth Of July eighteen hun
dred and sixty-eght, not in wooden packages to be
stamped and sold In the original packages and the
tieth, eighteen hundred and slxty-eight, and now
remaining In bond, shall be the same rs on cigars
imported afler that date. |
Approved, April TO- 1869.
AN ACT to amend the Judicial system Of tho United
States.
n, 70 enacted BY "a, Senate and BOu,, Of Repre-
grss' assembled. That the Supreme Court Of the |
United States shall hereafter consist Of the CHIEF
Justice Of the United States and eight associate JUS
tiecs, any six OF whom shall constitute quorum
and for the purposes OF thisact there shall be mp
pointed an additional associate justice OF said court
SIC. 2 Ind be IL Jnrfhtr enacted That for each OF
the nine existing judicial circuits there shall DO APP
pointed circuit Judge, who shall reside In his cir
cult, and shah posses the zane power and urisic-
ton therein ms the justice of the Supreme Court al
lotted 10 the circuit. The circuit courts In each
circuit shall DO held by the justice OF the Supreme
Court allotted 10 the circuit or by the circuit Judge
OF the circuit or by the district Judge OF the district
sitting alone or by the Justice Of tho Supreme Court
and Circuit Judge sitting together in which case the
absence Of either Of them by tho other (who shall
presde.l and the district Judge. And such courts
may be held at tho same time In the different dis
tricts of the zane circuits and cases may he heard
and tried by each Of tho Judges holding any such
curt sitting apart by direction Of the presiding jus
tce or judge who shall designate the business 10 10
done by each. The circuit Judges shall each receive
an annual salary Of FIVE thousand dollars.
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