The Tiffin tribune. (Tiffin, Ohio) 1868-1887, 1869-04-15
Supplementary Tar Law.

! OF July v, WA ameudmrnts. Ihg
sections relative to tobacco aye stritk-
en- out, aud the bill otherwise mateii-
ally changed SO As 10 read as fol-
lows:
"Be it enacted, &c That the act
entitled An act imposing a tax on
distilled spirits and tobacco, aud for
further purposes, approved July 20,
1868, bS amended so as to reed as
follows:
"rhat section 8 be amended 90
that in case Of a distillery or distil--
ling apparatus erected piior TO the
10Th Of July 1868. ou tract OF land
held under lease, or other evidences
of title less than fee simple, which
was not required by the laws Of The
State to be recorded in order to DO
valid at the time Of its execution, or
in any case where the title is 10 liti-
| cation, or where the owner is pos
1 scssed of the fee. but eucuurbered
with mortgage executed aud duly
recorded prior TO the said Goth OF Jn-
ly, 1868, and not due, or where the
fee is held by feDume-covert, minor,
person of uusounG mind, or other
person incapable of giving consent as
required by said act, bond may be
taken, as provided for in said section
for q distillcry erected on land tho
lease or other evideuces Of title to
which was duly recorded prior to the
passage Of this act. 4
That section 20 be 20 amended
that in case of distilloriSs having a
producing capacity Of less THAI 100
gallons in twenty -four hours, and in
which grain or meal is mashed by
haud and without tho use Of steam, a
gallon Of mash or beer brewcd or
iermehted from grain shall represent
not less than one bushol Of grain.
That section so be amended 80 as to
extend the time for Withdrawing dis
tiled spirits from bonded warehouse
es until June 30, 1869, but subject
to An additional tax on each proof
gallon deposited aud bonded in the
warehouses, after the 30th OF Juue,
1869, shall be forfeited to the United
States aud disposed Of as provided n
said section.
That section 80 be amended so that
OH aud after May 81, 1869, every
person who roctiies, puri6es. or re-
fires distilled spirits or wines by any
process otherwise than by continu-
Gus distillation Of mash wort or mash
through continuous closed vessels
aud pipes, until the manufacture
thereof is complete, and every whole
sale aud retail liquor dealer who has
in his possession any still or mash
tub, or who shall hereafter keep any
other apparatus for the purpose Vt
refining IN any manner distilled spir-
it's, aud every person who, without
roctiiying, purifying, or refining dis
titled spirits, shall, by mixing such
spirits, wine, or other liquor with any
materials, manufacture spurious COM
pound liquor for sale uuder the namo
Of whisky, brandy, gin, spirits, cor
dial, or wine bitters, or any other
name, shOll be regarded us a recti6er,
aud as being engaged in the business
OF rcctiiying; aud SO much of the act
of which this is an amendment as re-
lates to compouuders of liquors aud
as inconsistent with the provisions of
the section hereby amended, be, aud
the same is hereby repealed.
Aud said section 80 is further
amended as follows Strike out tho
fourth paragraph thereof relating to
retail dealers, and the fifth paragraph
to, aud including the words shall be
required to pay the special tax of a
wholesale dealer and insert in lieu
thereof the following: Retail deal
ers in liquors shall pay twenty-five
dollars. Every person who sells
or offers for sale foreign or domestic
distilled spirits, wine or malt liquors
in quantities Of less than Eve gallons
at the same time, shall be regarded
as n Wholesale liquor dealer. Deal.
ers in liquors whose sales, including
sales of other merchandise, shall ex-
ceed s25, 900, shall each pay an addi-
tional tax, at the rate of one dollar
for every ono hundred dollars oa
sales of liquors in excess of S25 900.
aud on every one thousand dollars of
sales of other merchandise shall pay
at same rate as wholesale dealers, aud
such excess shall bo returned, as
sessed, aud paid in same manner re-
quired Of Wholesale dealers; but no
+ distiller or brewer who has paid his
special tax as such aud sells only dis.
titled spirits or malt liquors Of his
own production at the place of man.
ufacturc, in the original casks to
which the two stamps are affixed,
shall be required to pay the special
tax Of a Wholesale dealer on account
of such sales
That section 67 be so amended as
to require, hereafter, all special rev-
euue stamps for the payment Of tax
on tobacco and snuff, in packages Of
one pound or more in weight, to bo
numbered in continued series for each
collection district, and shall have q
blank space for the dato aud written
signature Of the Collector to whom
thoy may be furnished, who shall
date aud sign the same aud reg
istry shall be kept of the amounts
aud numbers Of the stamps furnished d
to any Collector; aud manufacturers
or other persons authorized by said
sectiou to purchase stamps, shall pul-
chase only Of Collectors within their
respective districts.
Thst section Ss be amended so that
either the prOprietor's name, or the
namo Of the manufacturer shall be
printed ou the label for citizens pros
vided in said section.
"SEo. 2. And be it further enact
ed, that section l55 Of the rot to pro-
vide au internal revenue, and for 9th =