The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-03

UFElClAL.
II Avs OF THE UNITED STATES PASSEl
| IL AT THE SECOND SESSION OF TIL
FORTY-SECOND CONGRESS.
[GRNsRAL NAruRE-No. I'LL
AN ACT to reduce duties on imports, and
reduce internal taxes, and for other pun
| poses
.[Continued.l
/ DISTILLED SPIRITS.
| SEC H. That the act entitled "An act impo,
ing taxes on distilled spirits and tobacco, and TO
other purposes" approved July twentieth, eigh
| teen hundred and sixty eight, be andthe same is
hereby amended as follows:
That section one BIO amended by striking GU
| the word "flfty," and inserting in lien thereo
the word seventy - Provided, nevertheless, Tha
distilled spirits lawfully deposited in distilery
bonded warehouse when this act shall take efftc
may be withdraw therefrom on payment of tn,
taxes thereon at the rate within the time and II
the manner fixed by law at the time of such de
post: Proptded further, That the special ia,
paid by disters prior to the taking effect of this
act, which has not been exhausted by the quaint
ty 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 section be further
amended by striking out the words Sin the ex-
cess of the number of gallons" and inserting in
gallon or over" and add after the words '.as q
gallon the words land any fractional part of a
gallon less han one-half gallon in any cask OF
package, shall be exempt from tax"
That section two be amended by striking out the
word meters"
That section three be amended by striking ont
all after the enacting clause and inserting in lieu
thereof the following words: That the Com
missioner of Internal Revenue is hereby author
lied to order and require such changes of or adj
ditions to distilling apparatus, connecting pipes,
pumps, or csterns, or any machinery connected
with or used in or on the disti1lery premises, or
may require to be put on any OF the stills, tubs,
cisterns, pipes or other vessels, such fas,enings
lock, or seals as he may deem necessary.
That section seven be amended by striking out
the words "but in no case shall such bond be
made for u less sum than five thousand dol
lars"
Tnat section ten be amended by striking out
all after the enacting clause and inserting In lieu
thereof tho following, to wit: That on the re :.
ceipt of notice that any person wishes to COM
mcnce the business of dstiling, the assessor
shall proceed, at the expense of the United
States, with the aid of an assistant designated
for the purpose by the Commissioner of Internal
Revenue, to make survey of such distiilery for
the purpose of tshnating and determil 10 its
true spirit producing capacity for a day of TWEEN
ty-four hours, written report of which survey
shall be made i'll triilcate, one copy of " hich
shall be delivered to the distiller, and shall take
effect on and after the date of such delivery, one
copy retained by the assessor, and the other
transmitted to the Commissioner OF Internal
Revenue. In all surveys made under this act
forty five gallons of mash beer breWed or fer
mented from grain shall represent not less than
one bushel of grain, and seven gallons of mash
or beer brewed or fermented from molasses shall
represent not less than one gallon of molasses,
except in distilleries operating on the sour mash
principle, in which disriileries sixty gallons of
beer brewed or fermen ted from grain shall repre-
sent not less than one bushel of grain If the
Commissioner of Internal Revenue shall at any
time be satisfied that such report 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
disfi "a n ami In, ha do
in triplicate and deposited as hereinbefore pro-
yided."
That section eleven be amended by striking
out the wor s amy assessor to assess special
tax upon'' and the words cor for the collec or to
collect the same, or for any distiiler who has
heretofore paid u special tax as such to-" and by
inserting in lieu OF the last specified words the
words ITO commence or" also. by striking out
the words assessor of internal revenue to as
sess, or for any collector to collect any special
tax for, and inserting in lieu of the last speci-
fled words the words "person to engage in the
business of" also after the words six hundred
fees,n each liz they occur, the words sin di-
rect linc.
That section twelve be amended BY inserting
after the words 'six hundred feet' the words Tin
q direct line ~
That section thirteen is hereby repealed
That section fifteen be amended by inserting
after the word manufacture the words until
the tax thereon shall have been paid''
That section sixteen be amended by striking
out the words expense of the owner of the dis
of the words Sat the expense of the United States
from and after the passage Of this act"
That section eighteen be amended by striking
out the words mot having Paid the special taxi
and inserting in lieu thereof the words "other
than u rectifier or wholesale liquor-dealer who
has paid the special tax, or a distiller who has
given the bond,n and inserting after the words
"who shall put up'' the words ''or keep up.'
That section nineteen be amended by striking
out the words " eleventh t" and "twenty-flrst j.
and 81 any false entry shall be made in either of
therein shall be omitted theretrom for every
sach false entry made, or omission, the distiller
shall forfeit and pay penalty of one thousand
dolls re,'' and the word "such" before the words
false entry" the first time it occurs.
Th 1t section twenty-five be amended by strik-
ing out the words having paid the special tax"
and inserting in lieu thereof the words 4" having
given the bond required by law" and by adding
the following " Provided, That nothing in this
section shall he held to apply to suspensions
caused by unavoidable accident; and the Com
of internal Revenue shall prescribe
rules and regulations 10 govern in such cases of
involuntary suspension"
That section twenty three DO amended by strl-
king out the. words eleventh and twenty
first days." and insert day
That section tweney-seyen be amended rs fol-
lows Strike out the word ''quantity'' where it
last occurs In said section and insert fractional
part of gallon amounting To one half gallon or
oyer;' and strike out 'sless than one gallon'' in
the Xth line from the bottom of the section,
after the words regarded as II full gallon, !" and
add land any fractional part OF u gallon less
than one-lalf gallon In any cask or package shall
be exempt from tax"
That section twenty-eight be so amended that
the tax therein provided for stamps shall be ten
cents instead of twenty five cents
That section forty-two be amended by striking
on the words "the special tax has been paidi
ga inserting in lieu thereof the words sbond
mas been given" also, by striking out the words
"for the non-payment of The special tax" and in
sertipg in lieu thereof The words because no
bond has been given"
That section forty-three be amended by insert
ing after the word brand, /" the secoud time 1t O.;
ours, the words land the Commissioner of Inter
nal Revenue may make such change in stamps
and may prescribe such Instruments, or other
means for attaching, protecting, and cunceling
stamps for tobacco. snuff, cigars, distilled spir-
its, and fermented liquors, or either of them as
he and the Secretary OF the Treasury shall APP
prove, such instruments to be furnished by the
United States to the persons using the stamps
to be- affixed Herewith, under such regula-
may prescribed @
That section fortyfour be amended by strik-
ing out the word s'dlstiller' where 1t FIRST occurs
therein.
That section forty-leven be amended by iusert-
ing after the words Original PACKAGE, the
rectifed. the name of the rectiier and the serial
number of the rectifiers stamp
That section forty EIGHT be amended by strik-
ing out all after the enacting clause and inserting
In lien thereofthe following "That on all wines,
liquors, or compounds known or denominated
as wine. and made in imitation of sparkling
wine or champagne, but not made from grapes
grown In the United States, and on all liquors
not made from grapes, currants rheubarb or Der.
ries gown in the United States, but. produced
by being rectified or mixed with distilled spirits
or by the infuaionof any matter in spirits, to be