New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-27


instance of the owner of the spirits, for ex-
portation in the original casks, in quantities
of not less than one thousand gallons, with
ont the payment of tax, under such rules
and regulations, and after making such en-
tries and executing and fling with the col
lector of the district from which the re-
moval is to be made such bonds and bills OF
lading, and giving such other additional
security as may be prescribed by the COM
missioner of internal revenue, with the ap-
prevail of the Secretary of the Treasury;
provided that bonds given under this sec
ton shall be Cancelled under such regula-
tons as the Secretary OF the Treasury shall
prescribe.
'All distilled spirits intended tor export, as
aforesaid, before being removed from the
distillery warehouse shall be marked az the
Commissioner of Internal Revenue NAV pre-
scribe, and shall have affixed to each cask
an engraved stamp indicative of such inten-
ton, to be provided and furnished by the
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
affixing 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 the
spirits shall have made the proper entries,
filed 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 TO
which the same are to be transported, the
name of the collector of the port to whom
the 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
fraudulently claim, or seek, or obtain an al
lOwance of drawback on any distilled
spirits, or shall fraudIlently claim any
greater allowance or drawback than the
tax actually paid thereon, such person shall
forfeit and pay to the government of the
United States triple the amount wrOngfulIy
and fraudulently sought to be obtained
and, on conviction, shall be imprisoned not
more than ten years; and any owner, agent,
or 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 OF permit any fraudulent
change in the spirits so shipped, shall, on
conviction, be fined not exceeding FIVE
thousand dollars, and imprisoned not more
than one year, and the ship or vessel on
board of which such shipment was made or
pretended to be made shall be forfeited TO
the United States, whether a 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 or
receiving of such spirits, shall, on cOnvie-
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
of the United States, and all boats, vehicles,
horses, or other animals used in relanding
and removing such distilled spirits, shall
be forfeited to the United States"
That section fifty-seven be amended by
striking ont the words "mOre than be-
AOAC JLC Wb1u5 AND 6e1iAuAleg anu lu6tA lAL
the words or more after the words " five
gallons"
SEC. Is. That the act entitled Gan act
imposing taxes on distilled spirits and to-
baceo, and for other purposes" approved
July twentieth, eighteen hundred and sixty
eight. as amended by the act approved
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 enacting 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
month. If the assessor is salts
fed that the dlstiler has reported all TIE
SDlIlbS DEOuuGbu ny ullug anu JIG VuhuutY
so reported shall be found to be less than
eighty per centum of the producing capac.-
ty oil the distillery as estimated under the
provisions of this act, an assessment shall
be made for such deficiency at the rate Of
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
q nj In arTf vf.F hi He'll fnrT
estimated under the provisions of this act,
an assessment shall be made against the
listiller at the rate of seventy cents for
every proof gallon Of spirits that should
have been produced from the grain Or
nOlasses so used in excess, which assessment
shall be made whether the quantity OF
spirits reported is equal to or exceeds
eighty per centum of the producing capa-
;ity of the distillery. If the assessor finds
hat the distiller has not accounted for all
The spirits produced by him, he shall from all
,he evidence he can obtain, determine what
Iuantty of spirits was actually produced
1y such distiller, and an assessment shall
De made for the difference between the
quantity reported and the quantity shown
% have been actually produced, at the rate
If seventy cents for every proof gallon;
provided that the actual product shall be
assumed to be in no case less than eighty
Jer 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 lien
IN all distilled spirits on the distillery prem
ses, the distillery used for distilling the same,
he stills, vessels, fixtures, and tools there
4. and on the tract of land wherein the
aid distillery is located, together with any
uilding thereon, from the time such as
essment is made until the same shall have
cen paid"