New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

not exceed sixty cents per proof gallon ,
| That section ffty-hve be amended 4,
striking out all after the enaeting clans:
and inserting in lieu thereof the follOwirs
THAT distilled spirits may be ~githdraqSSs
| from distillery bonded warehouses AZ ~
instance of the owner of the spirits. for =
pOrtatiOn in the original casks, in quantitss
| of not less than one thousand gallons. vi1
! out the payment of tax, under such ruis.
| and regulations, and after making such 81
tries and executing and filing with the col
leetOr of the district from which the r.
moval is to be made such bonds and bills If
lading, and giving such other additiopsi
security as may be prescribed by the com.
missioner of internal revenue, with the A..
| prevail of the Secretary of the TreasuFT.
| provided, that bonds given under this seel
| ton shall be cancelled under such repula.
! tons as the Secretary of the Treasury shan
| prescribe.
| All distilled spirits intended for export, a.
! aforesaid, before being removed from ~
| distillery warehouse shall be marked as a.
| Commissioner of Internal Revenue NAV On.
| scribe, and shall have affixed to each cask
an engraved stamp indicative of such nteb.
| ton, TO be provided and furnished by Fla
! several collectors as in the case of Othtr
| stamps, and to be charged to them and a.
! counted for in the same manner and "a.
the expense attending the providing ana
affxing such stamps twenty-five cents for
each package so stamped shall be paid n
the collector on making the entry for such
transportation. When the owner of tha
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 a 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 tar
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, aud the
routes over which they are to be sent TO the
port of Shipment. Such shipments shall be
made over bonded routes whenever prac-
tcable. The collector of the port shall re-
ceive such spirits and permit the ey
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 fraudllently claim any
greater allowance or drawback than the
tax actually paid thereon, such person shall
IufItit anu pay 10. bub government OF the
United States triple the amount wrOngfuly
and fraudulentiy sought to be obtained.
and, on conviction, shall be imprisoned no,
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 or permit any fraudulens
change in the spirits so shipped, SHALL On
qav ION hn M
thousand dollars, and imprisoned not more
than one year, and the ship or vessel on
board of which such shipment was made OF
pretended to be made shall be forfeited TO
the United States, whether 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 eOnvic-
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 out the words more than " be-
fore the words {" five gallons" and inserting
the words "Or more after the words " five
gallons
SEC. Is. That the act entitled "An act
imposing taxes on distilled spirits and To-
nd oil
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, a bond
NAV 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 ali 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 mOasses used,
and all the spirits produced by him in the
preceding month. II the assessor is salts
lied that the distiller 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 capaei,
BY OF 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,
ifty-siX pounds shall be accounted as a
Oushel; and if the assessor finds that the
iistiller has used any grain or molasses in
excess of the capacity of his distillery as
under the provisions Of this act,
IN assessment shall be made against the
listiller at the rate of seventy cents for
,very proof gallon of spirits that should
nave been produced from the grain or
nolasses so used in excess, which assessment
hall be made whether the quantity OF
jpirits reported is equal to or exceeds
slightly per centum of the producing capa-
,ity of the distillery. If the assessor finds
hat the distiller has not accounted for all
he spirits produced by him, he shall, from all
he evidence he can obtain, determine what,
quantity Of spirits was actually produced
" 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
# 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 lien
n all distilled spirits on the distillery prem
les, the distillery used for distilling the same,
he atIlla. Naaaela HNtnraa and tnnIs thar