New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02

from distillery bonded warehouses; a. the
instance of the owner OF the spirits, TOT e1-
DOrtation in the original casks III ,S ioahtislSs
IF met less than one thousand gallons, WIN
ont the payment of tax, under sueh rules
and regulatiOns. and after making sueh en-
tres sSd executing and fling with tne col
iactor of the district from which th6 re-
nooval d to be made such bonds and oiils q
Iading, and giving such other ao9ltlon@i
security as may be prescribed ny vu rI
missioner of internal revenue, Will IN tho ~
1roval of the Secretary of the treasury;
PProvided. that bonds given under this sec
tion shall be Cancelled under such reg uIS7
tiOns as the Secretary of the Treasury shaII
prescribe. o,,,,o,.. &c
aforesaid, before being removed lroh tbe
distillerv warehouse shall be marked as tne
Commissioner of Internal Revenue may pre-
scribe, and shall have affixed to each eask
an engraved stamp indicative OF sucI u'Ien-
ton, to be provided and furnished py INC
several collectors as in the case OF 9thef
stamps, aud to be charged to them ana &C
couuted for in the same manner, anu 4oI
the expense attending the providing an
afixing such stamps twenty-five cents Iof
each package so stamped shall be pald 70
the collector on making the entry Tor sueh
transportation When the owner OF the
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 Inc
spirits to be shipped, the amount OF tax
thereon the State and district from when
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
mort of Shipment. Such shipments shall be
made over bonded routes whenever prac-
ticabIe. 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 Tor
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 or 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, agenR
or master of any vessel, or any other per
son VINO SlhIl kuOW4uEAJ aAu VI NoOb IL lAC
fraudulent collection or fraudulent attempt
to collect any drawback upon, or SHAH
knowingly aid or permit any fraudulent
change in the spirits so shipped shall, on
conviction, be fined not exceeding nVe
thousand dollars, and imprisoned not more
than one year, and the ship or vessel on
hoard of which such shipment was MADE or
pretended to be u Ade 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 prOVl-
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 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 bF
striking out the words "more than be-
fore the words five gallons" and inserting
the words or more0 after the words . five
gallons"
SEC l3. That the act entitled "An 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
IL gETl i -,
of distlleries 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 dlstlllery 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 all 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 Inolasses 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 distilery as estimated under the
provisions of this act, an assessment shay
be made for such deficiency at the rate of
seventy cents for every proof gallon. In
determining the quantity of grain used,
fifty-six pounds shall be accounted as a
bushel; and if the assessor finds that the
distiller has used any grain or molasses in
excess of the capacity of his distillery as
estimated under the provisions of this act,
an assessment shall be made against the
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 assessment
shall be made whether the quantity d
| spirits reported is equal to or exceeds
! eighty per centum of the producing capa-
city of the distillery. If the assessor finds
that the distiller has not accounted for all
| the spirits produced by him, he shall from all
! the evidence he can obtain, determine what
| quantity of spirits was actually produced
| by such distlller, 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;
| provided, that the actual product shall be
assumed to be in no case less than eighty
! per centum of the producing capacity of
/ the distillery as estimated under the prO-
| visions of this act, or under the act to w41eh
| this is an amendment ANY and all ASSESS
ments made under this section shall be lien
on all distilled spirits on the distillery prem
Uses, the distillery used for distilling the same
| the stills, vessels, fixtures, and tools there
| in, and on the tract of land wherein the
| said distillery is located, together with any
| building thereon, from the time such as
! sessment is made until the same shall have
! been paid"