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


nails, and bolts, and copper and composition
metal, which may be necessary for the con-
Z structlon and equipment of vessels built in
the United States for the purpose of being
employed in the foreign trade, including
the trade between the Atlantic and Pacific
ports of the United States, and finished
after the passage of this act, may be i'm
ported in bond, under leh regulations as
| the Secretary Of the Treasury may pre-
scribe, and upon proof that such materials
have been used for the purpose aforesaid.
no duties shall be paid thereon; provided,
| that vessels receiving the benefit of this Sec
ton shall not be allowed to engage in the
cOastWise trade of the United States more
than two months in any one year, except
upon the payment to the United States Of the
duties on which rebate is herein allowed.
And provided further, that all articles of
foreign production needed for the repair OF
American vessels engaged exclusively in
foreign trade may be withdrawn from
bonded warehouses free of duty, under such
regulations as the Secretary of the Treasury
may prescribe.
SEC. IL. That the proviso in section four
of an act entitled San act to protect the reve-
nue., and for other purposes" approved
July twenty-eight eighteen hundred and
sixty-six, is hereby modified and amended
so as to read as follows: Provided,
that from and after the date of the pas
sage of this act imported salt in bond
may be used in curing fish, taken by vessels
licensed to engage in the fisheries, IN
der such regulations as the Secretary of the
Treasury shall prescribe; and upon proof
that said salt has been used in curing fish,
the duties on the same shall be RENTED
DISTILLED SPIRITS.
SEC. y. That the act entitled "An act
&ev Id
baccO, and for other purposes, approved
July twentieth, eighteen hundred and sixty
eight, be and the same is hereby amended.
as follows:
That section one be amended by striking
out the word fifty" and inserting in lieu
thereof the word seventy !" provided,
nevertheless, that distilled spirits lawfully
deposited in distillery bonded warehouse
when this act shall take effect may be
withdrawn therefrom on payment of the
taxes thereon at the rate within the time
and in the manner fixed by law at the time
of such deposit; provided, further, that
the special tax paid by distillers prior
to the taking effect of this act, which has
not been exhausted by the quantity of
spirits distilled as provided by law, shall
be refunded upon proper application out of
any moneys arising from internal taxes not
otherwise appropriated; and that said sec
ton be further amended by striking out
the words sin excess of the number of gal
lOns," and inserting in lieu thereof the
words amounting to One-half gallon or
over" and add after the words las q gal
Ion" the words land any fractional part of
a gallon less than One-half gallon in any
cask or package, shall be exempt from tax. -
That section two be amended by striking
out the word d'meters."
That section three be amended by
striking out all after the enacting clause,
and inserting in lieu thereof the following
words: That the Commissioner of Internal
Revenue is hereby authorized to order and
require such changes of or additions to dis
tilling apparatus, connecting pipes, pumps,
or c1sterns, or any machinery connected
with or used in or on the distillery premises,
or may require to be put on any of the
stills, tubs, cisterns, pipes, or other vessels,
such fastenings, locks or seals as he may
deem necessary.
That section seven be amended by strik-
ing out the words 'but in no case shall
such bond be made for a less sum than five
thousand dollars" -
That section ten be amended by striking
out all after the enacting clause, and in
sorting in lieu thereof the following, to wit:
That on the receipt of notice that any per-
son wishes to commence the business Of dis
tilling, the assessor shall proceed, at the
CADGls6 VI Tie Cull60 States, WIFI TIE dll Oh
an assistant designated for the purpose bv
the Commissioner of Internal Revenue, TO
make survey of such distillery for the
purpose of estimating and determining its
true spirit producing capacity for day of
twenty -four hours, a written report of
which survey shall be made in triplicate,
one copy of which shall be delivered to the
distiller, and shall take effect on and after
the date of such delivery, one copy retained
brrf he h. -
to the Commissioner of Internal Revenue.
In all surveys made under this act forty
five gallons of mash or beer breWed or for
mented from grain shall represent not less
than one bushel of grain, and seven gallons
of mash or beer bre wed or fermented from
mOlasses shall represent not less than one
gallon Of mOlasses, except in distilleries
operating on the sOur-mash principle, in
which distilleries sixty gallons of beer
brewed or fermented from grain shall
not less than one bushel of grain.
If the Commissioner of Internal Revenue
shall at any time be satisfied that such re-
port of the capacity of any distillery is in
any respect incorrect or needs revision, he
shall direct the assessor to make, in like
manner, another survey of said distillery
the report of said survey to be made in !
triplicate and deposited as herein before pro- |
vided"
That section eleven be amended by strik- |
ing out the words "any assessor to assess a !
special tax upon" and the words cor for the |
collector to collect the same, or for any dis |
rller who has heretofore paid special tax |
as such to" and by inserting in lieu OF the !
last specified words the words ito com
mence or" also, by striking out the words |
assessor of internal revenue to assess, or |
Tor any collector to collect any special tax |
or" and inserting in lieu Of the last speci- |
jed words the words person to engage in |
5he business Of" also, after the words ''six |
hundred feet each time they occur. the |
words lin a direct line"
That section twelve be amended bv in |
'erting after the words "six hundred feet" /
he words Tin direct line"
That section thirteen is hereby repealed. |
That section fifteen be amended by in /
erting after the word manufacture" the /
words until the tax thereon shall have
been paid" {
That section sixteen be amended BY strik-
ng out the words Expense of the owner of
he distillery or warehouse" and inserting
n lieu thereof the words "at the expense
# the United States from and after the pas
age of this act"
That section eighteen be amended by
tTiking out the words mot having paid
he special tax" and inserting in lieu there
# the words "Other than a rectifier or
Wholesale liquor dealer who has paid the
pecial tax, or a distiIler who has given the
'Ond," and inserting after the words who
hall put up" the words "or keep up
That section nineteen be amended by
trikIng out the words eleventh" and
'twenty-frst' and 'lf any false entry shall
,e made in either of said books, or any
ntry required to be made therein shall be
united theretrom, for every such false
ntry made, or omission, the distiller shall
Orfeit and pay penalty of one thousand
0llars," and the word "such" before the