New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-22

/ not exceed sixty cents per PROOF gall0nr
That section ifty-fve be amended h
| striking ont all after the enacting clsps
and inserting in lieu thereof the followins
THAT distilled spirits may be withdraw
| from distillery bonded warehouses at II.
instance of the owner of the spirits, for Is
portatiOn in the original casks, ia Quautitis,
| of not less than one thousand gallons. with.
| out the payment of tax, under such ru]es
and regulations, and after making such Fl.
tries and executing and filing with the col.
| lectOr of the district from which the n.
moval is to be made such bonds and bills 81
| lading, and giving such other additional
| security as may be prescribed by the CON.
missioner of internal revenue, with the an.
prevail of the Secretary of the Treasury.
| provided, that bonds given under this ser.
| ton shall be cancelled under such regnla
| tons as the Secretary Of the Treasury shan
! prescribe.
"All distilled spirits intended for export, a.
aforesaid, before being removed from The
| distillery warehouse shall be marked as tbA
| Commissioner of Internal Revenue may pre-.
scribe, and shall have affixed to each cask
an engraved stamp indicative of such inten.
| ton to be provided and furnished by tie
several collectors as in the case of other
stamps, and to be charged to them and &C.
counted for in the same manner and for
the expense attending the providing and
atfixing such stamps twenty-five cents for
each package so stamped shall be paid TO
the collector on making the entry for such
TRANSPORTATION. When the owner Of tire
spirits shall have made the proper entries
fled the bonds, and otherwise complied
with all the requirements of the law and
regulations as herein provided, the collector
shall issue to him permit for the removal
and transportation OF said spirits to the col
lector of the port from which the same are
to be exported, accurately describing the
spirits to be shipped the amount of tax
thereon, the State and district from which
the same is to be shipped, the name of the
distiller by whom distilled. the port 20
which the same are to be transported, the
name Of the collector of the port to whom
{ he spirits are to be consigned, and the
routes over which they are to be sent TO the
port of Shipment. Such shipments shall be
made over bonded routes whenever prac,
ticable. The collector Of the port shall re-
ceive such spirits and permit the ex.
pOrtatiOn thereof under the same rules
and regulations as are prescribed for
the expectation of spirits upon which the
tax has been paid. And if any person shall
traudulently claim, or seek, or obtain an al
lOwanee of drawback on any distilled
spirits, or shall frauddlently claim anv
greater allowance or drawback than tire
tax actually paid thereon, such person shall
United States triple the amount WrOngfullv
and fraudulently sought to be obtained
and, on conviction, shall be imprisoned no.
more than ten years; and any owner, agent
OF master of any vessel, or any other per
son who shall knowingly aid or abet in the
fraudulent collection or fraudulent attempt
to collect any drawback upon, or shall
knowingly aid or permit any fraudulent
change in the spirits so shipped, shall, on
l.. II r.
thousand dollars, and imprisoned nOtSmOFe
than one year. and the ship or vessel on
board of which such shipment was made or
pretended to be u Ade shall be forfeited TO
the United States, whether q conviction Of
the master or owner be had or otherwise
and proceedings may be had in admiralty
by libel for such forfeiture.
'Any person who shall Intentionally re-
land within the jurisdiction of the United
States any distilled spirits which have been
shipped for expectation under the provi-
sions of this act, or who shall receive such
relanded distilled spirits, and every person .
who shall aid or abet in such relanding OF
receiving of such spirits, shall, on cOnvio-
ton, be fined not exceeding five Thousand
dollars, and imprisoned not more than three
years; and all distilled spirits so relanded,
together with the vessel from which the
same were relanded within the Jurisdiction
L
horses, or other animals used in relanding 4
and removing such distilled spirits, shall E
be forfeited to the United States"
That section ffty-seven be amended By
striking out the words more than be.
fore the words Z" five gallons" and inserting
the words or more after the words i've
gallons
SEC. 10. That the act entitled Gan act
imposing taxes on distilled spirits and to
baccO, and for other purposes" approved &
July twentieth, eighteen hundred and sixty \
eight, as amended by the act approved I
April tenth, eighteen hundred and sixty +
nine be, and the same is hereby, amended
as follows, namely:
That section eight be amended by adding
the words, Provided further, That in case
of distilleries sold at judicial and other
sales in favor of the United States, bond
may be taken at the discretion of the Com
missioner of the Internal Revenue in lieu Of
the written consent required by such sec
ton, and the person giving such bond may
be allowed to operate such distillery dur
ing the existence of the right of redemption
from such sale, on complying with all the
other provisions OF law"
That section twenty be amended by
striking out ali after the enactng clause,
and inserting in lieu thereof the following
THAT on the receipt of the distiller's return
in each month, the assessor shall inquire
and determine whether the distiller has
accounted for all the grain or molasses used,
and all the spirits produced by him in the
preceding month. If the assessor is salts
fed that the dlstiller has reported all the
spirits produced by him, and the quantity
so reported shall be found TO be less than
eighty per centum of the producing capaci-
ty OF the distillery as estimated under the
provisions of THIS act, an assessment shall .
be made for such deficiency at the rate Of 2
seventy cents for every proof gallon. IN
the quantity of grain used {
ffty-six pounds shall be accounted as
bushel; and if the assessor finds that the /
distiller has used any grain or mOlasses in
excess Of the capacity of his distillery as
under the provisions of this act,
an assessment shall be made against tie
distiller at the rate of seventy cents for
every proof gallon of spirits that should
have been produced from the grain or
mOlasses so used in excess, which assC ssment
shall be made whether the quantity Of
spirits reported is equal to or exceeds
eighty per centum of the producing capa-
eity Of the distillery If the assessor finds
hat the distiller has not accounted for all
The spirits produced by him, he shall from all
5he evidence he can obtain, determine what
quantity of spirits was actually produced
ly such distiler, and an assessment shall
De made for the difference between the
quantity reported and the quantity shown
o have been actually produced, at the rate
# seventy cents for every proOf gallon;
provided, that the actual product shall be
.ssumed to be in no case less than eighty
,er centum Of the producing capacity Of
he distillery as estimated under the pro
'isiOns of this act or under the act to which
his is an amendment. Any and all assess
nents made under this section shall be a lien
n all distilled spirits on the distillery prem
3es, the distillery used for distilling the same,
he stIlls. Vessels fNtnrns and fnn1s fhera-