The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1872-12-31

acn cask an engraved stamp Indicative Of such III
enton, TO be provided and furnished by the several
olectors as in the OF other stamps, and to be
harged to them and accounted for in the same man
er and for the expense attending the providing and
fiXing suoh stamps twenty five cents for each pack
I'VE so stamped shall be pad to the collector max
ng the entry Tor such transportation. When the
'wner OF the spirits shall have made the proper
ries, filed the bonds and otherwise complied with
Ill 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 collector 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 ship
ped the name of the distiler by whom distilled the
port to which the same are to be transnorted fbe |
name OF the collector of the port to whom the spirits
are to be consigned, and the route or routes over
which they are to be sent to the port of shipment
Such shipments shall be made over bonded routes |
whenever practicable. The collector of the port shall
receive such spirits, and permit the exportation
thereof under the same rules and regulations as are
prescribed for the expectation Of spirits upon which
the tax has been paid. Aud if any person sha |
fraudulently claim, seek, or obtain an allowance
OF drawback on any distilled spirits or shall fraudu-
lently claim any greater allowance or drawback than
the tax actually paid thereon, such person shall for
felt and pay to the government of the United States
triple the amount wrongfully and fraudulentlv sought
to he obtained and ON conviction shall he irnrison
ed not more than ten years; and any owner agent
or master OF any vessel or any other person who shall
knoWlngy AID or abet in the fraudulent collection or
fraudulent attempt to collect any drawback upon |
or shall knowingly aid permit any fraudulent |
chance in the spirits 50 shipped shall conviction
De nned not exceeding five thousand dollars and i'm
prsoncd 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 conviction of the master
be had or otherwise and proceedings may be had in
admiralty by libel for such forfeiture.
amy person who shall intentionally reland within
the Jurisdiction of the United States any distilled
spirits which have been shipped for expectation n
der the provisions of this act or who shall receive
such relanded distilled spirits and every person who
shall AID or abet in such relandng or receiving of
such Spirits SHALL on conviction, be fined exceed
" frlnC md fnita
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
ana an ooats veAcies horses, other animals used
in relanding and removing such distilled spirits shall
be forfeited to the United States'
That section ffty-seven be amended by striking out
the words 'more than' before the words Give gal
Ions and inserting the words ''or more" after the
words give gallons"
taxes on distilled spirits and tobacco and for other
purposes" approved July twentieth, eighteen hun
dred anu sxty-eigh as amended by the act approved
April tenth, eighteen hundred and sxty-une, be,
and the same is hereby amended as follows namely:
That section eight be amended by adding the
words, Procided rs4er That in case OF dis illeres
sold at judicial ID other sales u favor of the United
States bond may be taken at the discretion of The
Commissioner of the Internal Revenue in lieu of the
written consent required by such section, and the
person giving such bond may be allowed to operate
such disliery during the existence of the right OF
redemption from such sale on complyinp with all
the other provisions of law
That section twenty be amended by stricking out
al after the enaeting clause and inserting in lieu
thereof the following: THAT on the recent of the
dstillers return in each month"; the assessor shall in
qure and determine whether the distiller has &C
counted for all the grain or molasses used, and all
the Spirits produced by him in the preceding month
LII the assessors satisfied that the dister has report
cd all the spirits produced by him. and the quantity
80 reported Shall be found to he less than eighty
centum Of the producing capacity of the distery
estima ed under the provisions Of this act an
ment shall be made for such deficiency at the rate Of
seventy cents for every proof gallon. In determining
quantity grain used, ffty-SiX shall he
accounted bushel; and if the assessor finds that
the dstiler has used any grain moasses in
of the opacity of his distlery as estimated under
the provisions of this act an assessment shall be
made against the dstler at the of seventy cents
for every proof gallon. In determining the quantity
of grain used, fftysix pounds shall be accounted
bushel and il the finds that the distller
has used any grain or moasses in excess of the ca
Icity OF his disiery as estimated under the provi
sons OF this act, an assessment shall be made whsth
the quantity of spirits reported is equal to
cells eighty per centum of the producing capacity of
the distillery If the finds that the dister
has not accounted for all the spirits produced by him.
he SHALL from all the evidence he obtain. deter
mine what quantity of spirits actually produced
by such dister and an assessment shall be made for
the difference between the quantity reported and the
quantity shown to have been actually produced, at
the rate of seventy cents for every proof gallon Pro-
vided. That the actual product shall be assumed to
be in case less than eighty per centum of the pro-
dncng canacity of the distilery estimated under
the provisions of this act, under the act which
this is an amendment. Any and all assessments
made under this section shall be lien all distilled
for distiing the same, the stills vessels. fixtures,
and tools therein, and on the tract of land wherein
the said dstillery is located together with any build
ing thereon from the time such assessment is made
until the same shall have been paid.''
That so much Of section fifty mine as imposes upon
distiers special tax and the tax of four dollars per
barrel, and tax the sales of wholesale and retail
Dealers and tax on rectiiers of fifty cents each
barrel produced In excess of hundred barrels be-
and the hereby repealed; but nothing here
in contained shall be held to repeal modify the
listing law as to the mode of keeping the books of dis
dn0 +,,t Iosr
and the returns required by existing law Of disers,
rectifers, dealers shall furnished to the proper
that said section he further amended by nser
ting after the words but dstiller the words s'who
has given the required bond'' and that said section
be further amended by striking out the words Inalt
liquor ''matliquors, 'brewer "and s'mat-liquors
in the three several paragraphs in which they
And said section be further amended BY adding
said section the following: Every person who sells
or offers for sale matiquors in larger quantities than
five gallons at one time, but who does not deal in
sp1r1tuous liquors, shall be regarded wholesale
dealer in malt-liquors and not wholesale liquor
dealer and shall pay special tax of fifty dollars.
in quantities of five gallons ivsp time but
who does not deal in spirituous liquors, shall bere
garded as retail dealer in malt-liquors and not a
retail lquor-dealer, and shall pay special tax of
twenty dollars Provided, howeUer, That nothing
in this section shall be held to prohibit the purifying
or refining OF spirits in the course of original and
tnuous distation through any material which will
not remain incorporated with such spirits when the
manufacture thereofis complete.
SEC. II. That and after the date when this act
shall take effect, the compensation of nternal-reve
gaugers shall be by fees dependent upon the
quantity gagged, to be prescribed by the Commits
sioner of Internal Revenue, which, together with
theil actual and necessary travelling expenses, veri
fled by the oat of the gauger and the compensation
of internal-revenne gaugers and storekeepers shall
be paid by the United States monthly, without re
quiring reimbursement by distillers.
SEC. Is. That the Commissioner of Internal Rev
is hereby authorized under regulations to be by
him prescribed with the approval of the Secretary
the Treasury, to issue tax-paid stamps for the re-
have been duly paid but from which the stamps have
been lost or destroyed by unavoidable accident.
SEC 16. That every brewer SHALL before COM
mencing or continuing business file with the assistant
assessor of the assessment district in which he shall
design to carry on his business, notice in writing
stating therein the name Of the person. company
corporation, or firm and the names of the members
of any such company firm, together with the place
places of residence of such person or persons aud
description of the premises which the brewery is
situated, and of his their title thereto and the
name or names of the owner owners thereof.
SEC. II. That every brewer shall execute bond
to the United States be approved by the collector
OF the district in a equal to twice the of
tax which, in the opinion of the assessors said brewer
will be liable to pay during any one month"; which
bond shall be renewed on the first day of May in each
year, and shall be conditioned that he will pay, or
cause be paid herein provided the tax required
by law all beer lager-beer, ale, porter and other
fermented liquors aforesaid made by him, for him.
before the same is sold or removed for consumption
sale, except hereinafter provided and tn 1t he
will keep, cause to be kept, book in the
and for the purposes hereinafter specified, which
snal De open 10 inspection Dy The proper oHcers,
by law required: and that he will in all respects
faithfully comply without fraud evasion, with all
requirements of law relating TO the manufacture and
sale of any malt-quors before mentioned: Pro-
Dtded, That no brewer shall be required to pay a
special tax as wholesale dealer, by of selling
at wholesale, at place other than his brewery, malt
liquors manufactured by him.
SEC Is. That there shall be paid all beer lager
beer ale porter, and other similar fermented liquors.
by whatever name such liquors may be called, tax
of one dollar for every barrel containing not more
than thirty gallons; and at like rate for any
other quantity for any fractional part of barrel
which shall be brewed or manufactured and sold,
removed for consumption sale, within the United
States; which tax shall be paid by the owner agent
or superintendent of the brewery or premises in
which su-h fermented liquors shall be made, in the
manner and at the time hereinafter specified Pro
Usded, That fractional parts of barrel shall be
halves quarters sixths, and eighths and any frac-
tional part of barrel containing less than eighth
shall be accounted one-eighth; more than one-eighth
and not more than onesXth, shall be accounted
sixth; more than one-siXth and not more than one
quarter, shall be accounted one-quarter; more than
one-quarter and not than on0-half shall be ac
counted one-haf; more than one-half and not more
than one barrel, shall be accounted barrel; and
more than barrel and not more than sixty-tbree
galons, shall be accounted two barrels or a hogs
head.
any brewery, or premises used intended to be used
for the purpose of brewing making such fermented
liquors, or who shall have such premises under his
control or superintendent agent for the owner or
shall have in his possession or custody
any brewing materials utensils or apparatus used
or intended to be use6 said premises in the MANN
fcture of beer agerbeer, ale, porter, other sim
liar fermented liquors, either as owner agent or
shall, from day to day enter or |
cause to be entered, in book to be kept by him for
that purpose the kind of such malt liquors. the es-
mated quantity produced in barrels, and the actual
quantity sold removed for consumption or sale in
1pnrt t,or1