The Albany register. [volume] (Albany, Or.) 1868-18??, 1872-08-09


same Is TO be ihippel, the name ofthedlaiiler
by whom distilled, The port TO which the saipe
are TO he transported, the rama Of the sollet-
tor Of the port 10 whom tiie Rlirita are 10 be
con nigned, and The r0lIte or rultes oyerMhich
they are to ig sent 10 the pQIt OF shipment.
Sn'h shipments shall be mahc over. honded
routes whenever plEi;icablc. The collector
of the p0rt shall receive slleh spirits, and jer-
mil the expectation thereof under tho same
rules and regulations as are prescribed for
the expectation Of spirits upon which the tax
has been paid. And If any person shall
irandnlently claim, or seek, or obtain Aia as-
lowance Of drawback on any distilled spirits,
or shall frauiluiently claim any greater NJ
lowance or drawback than the tax actually
lad thereon, such person shall Forfeit and
pay to the government 0fthe United States
triple the amount wrOngfully and fraudulent.
~ sought TO he oitaiued. and, on conviction,
shal be imprisoned not more than ten years;
and any owner, agent, or master OF any yeseel
or any other person who shall knowingly nd
or abet In the fraudulent collection or ffAndu-
lent attempi to collect any drawback upon, or
shall knowingly aid or permit any Fraudulent
change in the spirits 80 shipped. shall. on
conSictioD, he fined not exceeding five thou.
sand dollars and imprisoned not more than
one year, and the ship or vessel on board Of
which such shipment was made or pretended
be nude shall I've forfeited to the United
STATES, whether cdnviciion OF the master or
owner be Ind or otherwise, and proceedings
may be had In admiralty by libefl for such
forfeiture.
''Any person who shall Intentionally reland
within the Jurisdiction Of the United States any
distilled spirits which have been shipped Tor
expectation under the provisions OF ihls acf,
or who shall receive such relandesi distilled
spirits, and every person who shall aid or abet
IN such relanding or receiying Of such spirits,
shall, on conviction, lie fined not exceeding
fiyc Thousand dollars, and imprisoned not
more thau three years; and all distilled splr-
It's 40 relandet, together. with the vessel from
which the same were relanded within the jur-
isiiotlon ofIhe United States, and iii boats,
vehicles, horses, or other animals used in re-
landing anil removing such distilled spirits,
shall be forfeited to the Uniied States. +"
That sc;tlon fltty-seyen be amended by strik-
ing out the words "m0re thann before the
words " Ave gallons, al inserting the words
cor more aller the words i've gallOus.n
SLc. X. That the AT entitled . An ast inn
posing lakes on distilled spirits and tolncco,
and FOR other purposes approved July tweii-
tlcth, eighteen hundred and sixly-eight, rs
amended by the act approved April tenth,
eighteen hundred and sixty Minis, lie, and the
zane is hereby, amended as followA namely:
That se;tlon eight be amended by adding
the words, Provided further, That in cass
| Of distilleries sold at jndk,ial and other sales
in favor OF the United States, q bond may he
taken at the discretion OF the Commissioner Of
A the Internal Revenue IN lieu Of the written
consent required by such se,lIOn, and the PER-
son giving such bond may lie allowed 10 Oper-
ale such distillery during the existence Of the
right Of redemption from such sale, on com
plying with all the other provisions Oflaw.n
That section twenty be amended by stTik-
ing out all after the enactlng clause, and in
4 serting in lieu thereof the following: "That
i on receipt Of the disiiller's return In each
month, the assessor shall inquire and deter
mine whether the dlsilller has nt,e0unted for
all the grain or molases used; and all tho
Spirits produced by him In the proceeding
month. If the assessor ts satisfied that the
listiller has reported oil the spirits produced
i by,hm. and the quantity 81 reported shall be
found to be less than eighty per centum of the
producing capacity ofthe distillery Us csiimR-
ted under the provisions Of this AIT, an axscs-
nient shall be made for such deficiency at the
rate ~ seventy cents Tor every proof gallon.
In determining the quantity Of grain used,
flfty.six pounds shall be accounted a. bush.
oil; aud II the assessor finds that the distllEer
has used any grain or MOlaBeOs IN excess OF
the capacity Of his distiIlerc us estimated
under the provisions Of this aat, an assessment
shall be made againti the dsiiller ai the rate
OF seventy cents for every proof gallon Of
spirits that should haye been proaHced frOm
the grain or molascs 40 used III ilexUcss, which
easement shall he made whether the quantity
Of spirits reported is CqUnl 0Or exceeds eiglI.
~ per ccntiim Of the producing uabacsty Of
the ,llstillegy. 1.-THE assessor finds that the
dlstiller has not accounted for all the spirits
produced BY him. be shall, from ali the evil
den6G he can obtain, determine what Quantlty
OF spirits was actually produced by silrh dis
tiler, and an assessment shall be made for the
differance between the quantity reported and
tho quantity shown to have been actually pre-
dnced BY such distillsg. and an assass,'ent
4 shalt DC made for the difference between the
quantity reported and the quantity shown to
seventy cents for every proof gallon: Proyid-
ed, That the actual product shall be assmed TO
be In no case less than eighty per centum OF
producing capacity OF tho distillery as esti-
. mated under the provisions OF this act, or
under the act to which this Is an amendment.
Anyard oil assessments made under this
section shal be In ein Oh oil distilled spirits
on the distillery premises, the distillery used
for distilling the same, tho stills,yessels, liz.
titres, and tools therin, and on the traCt OF
land whereon the said distlllcry Is located,
together with any building thereon, from the
time such assessment Is made until tho sumo
, shall have becn paid.
That SO much Of section ffty-nine as imposes
upon distilleraa special tax and the tax Oi
four dollars per barrel, and q tax ON the sales
Of wholesale and retail Dealers and q tax on
reaiders Of fifty cents on each barrel prOdIlt-
ed In excess Oftwo hundred barrels, be, and
the came are hereby, repealed; but nothing
herein contained shall BE- held to repeal Of
mDtliiy the existing law as to The mode Of keep
ing the books OF disillers, retiflers. or Cealerr
or rs to their inspection; ahd the returni
required by existing law Of tlstilers, rectif
! or dealers shall be furnished to the proper
officers Of internal revenue when demanded
] and that said section 1ly-nine be further
} amended BY inserting aiter the words 'tbul
! no disiiller" the words "wh0 has given TN
required bonds" and that said section b,
further amended by striking out the word
/ "malt-liquOr, ,n"maltliQu0rsh "brewer, - ant
. "malt-liqnOrsn In the three several para
!. | graphs In which they occur. And that sait
4 section be further amended by adding to saiC
Il section tho following: Every person who sell
4 or offers for sale maltlliquorsln lerger quaint
II ties than five gallons at one time, but wh,
4 does not deal in epiritu0us liquors, shall b.
4 regarded as wh0lesal lcd dealer In mals-llQuOr
y and not a wholesale hQuOr-lealer, and 'shal
i pay q special tax of ifty dollars. Ever,
!, person who sells or Offers for sale malt-Iiauof
' In quantities Of Ave gallons or less at on,
!. time, but who does not deal In splrituons II
II quors, shall be regarded a. q retail deale
! ! in mait.liquors and not retail iiquor:deaicr
q and shall pay special tax oftwenty dollars
81 Provided, however, That nothing In this sec
o ti0n shall be held to prohibit the purifying o
q refining OF spirits in the course Of fOriginaf an
3 continuous distillatlOn through any mat6ria
' which will not remain incorporated with suc
!, spirits when the manutacturc thereof is coy
q plete.
SEC IA. That on and after the dale whel
n this acf shall take eject, the compensatio
I. of internalFovonue gaugers shall be by foC
!. dependent upon the quantity gauged, to b
& prescribed BY the Commissioner Of Intoena
! Revenue, which, together with their acsns
n anu ny nsSVesssLy ~ tLaveling expenses YeElnel