New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-29

instance of the owner OF the SPIRITS, Tor eI-
| pOFtatiOn in the original casks, in quantities
of not less than one thousand gallons, with
| out the payment of tax, under such rules
and regulations, and after making sueh en-
tries and executing and filing 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-
proval of the Secretary of the Treasury;
provided, that bonds given under this sec
ton shall be cancelled under such regala-
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 as the
Commissioner of Internal Revenue may 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 ac-
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 a T5rmiJ 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 to2
the expectation of spirits upun which the
tax has been paid. And if any person shall
trsudulently claim, or seek, or obtain an al
lowance of drawback on any distilled
spirits, or shall frauddlently 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 wrOngfully
and fraudnlently sought to be obtained,
and, on conviction, shall be imprisoned nOg
more than ten wears; and any owner, agent,
or master of any vessel OF 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 fraudulent
change III 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 IN ade shall be forfeited TO
the United States, whether conviction OF
the master or owner be had or otherwise,
and proceedings may be bad 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-
si0ns 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 convic-
tiOn, 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 ffty-seven be amended By
itriking out the words :" more than be-
ore the words five gallons" and inserting
he words cor more" after the words ." five
,allons" -
SEC 10. That the act entitled "An act
imposing taxes ON distilled spirits and to-
accO, and for other purposes" approved
uly twentieth, eighteen hundred and sixty
light. as amended by the act approved
lpril tenth, eighteen hundred and sixty
inc, be, and the same is hereby, amended
s follows, namely:
That section eight be amended by adding
be words, provided further, That N case
=. eD1l 81 I'll a., 81 i ,%I
hles in favor of the United States, bond
lay be taken at the discretion of the Com
Missioner of the Internal Revenue in lieu OF
he written consent required by such sec
ION, and the person giving such bond may
b allowed to operate such distillery dur
g the existence of the right of redemption
Ipm such sale, on complying with ali the
her provisions of law"
THAT section twenty be amended by
liking out ali after the enacting clause,
d inserting in lieu thereof the following
hat on the receipt of the distiler's return
each month, the assessor shall inquire
d determine whether the distiller has
counted for all the grain or molasses used,
d all the spirits produced by him in the
eceding month. 1t the assessor is salts
! that the distller has reported all the
rits produced by him, and the quantity
reported shall be found to be less than
hty per centum of the producing capaci-
b1 the distillery az estimated under the
visions of this act, an assessment shall
made for such deficiency at the rate OF
enty cents for every proof gallon. In
ermining the quantity Of graiu used,
| E-slX pounds shall be accounted as a
thel; and if the assessor finds that the
Gller has used anv grain or mOlasses in
cess of the capacity Of his distilery as
emated under the provisions Of this act,
assessment shall be made against the
dller at the rate Of seventy cents for
ely proof gallon Of spirits that should
he been produced from the grain or
masses so used in excess, which assessment
50 be made whether the quantity OF
/ sits reported is equal to or exceeds
city per centum of the producing capa-
ciOf the distillery. II the assessor finds
Il the distilleF has not accounted for all
thpirits produced by him. he shall, from all
thvidence he can obtain, determine what
guilty Of spirits was actually produced
bpch dstlller, and an assessment shall
baade for the difference between the
guilty reported and the quantity shown
tOve been actually produced, at the rate
Ofyenty cents for every proof gallon
pnded, that the actual product shall be
asned to be in no case less than eighty
| peseDtum OF the producing capacity OF
thdstillery as estimated under the pro-
vias Of this act, or under the act to which
this an amendment. ANY and all assess
ms made under this section shall be a lien
on distilled spirits on the distillery prem
iseae distillery used for distilling the same,
| Uhdlls, vessels, fixtures, and tools there
| IN. q on the tract of land wherein the
salqstillery is located, together with any
/ Dung thereon, from the time such as
sesent is made until the same shall have
| be9aid."