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

| OF THIS act all luu Der llInD6f, neBlps Manila
/ and iron and steel rods, bars and spikes,
nails, and bolts, and copper and composition
metal, which may be necessary for the con-
struetiOn and equipment of vessels built in
\ the United States for the purpose of being
/ employed in the foreign trade, including
| the trade between the Atlantic and Pacific
/ ports of the United States, and finished
after the passage Of this act, may be i'm
/ ported in bond under Ich regulations as
/ the Secretary of the Treasury may pre-
| scribe, and upon proof that such materials
have been used for the purpose aforesaid,
no duties shall be paid thereon; provided,
| that vessels receiving the benefit of this sec
| ton shall not be allowed to engage in the
| cOastWise trade of the United States more
than two months in any one year, except
I upon the payment to the United States Of the
duties on which a rebate is herein allowed.
And provided further, that all articles OF
| foreign production needed for the repair OF
American vessels engaged exclusively IN
| foreign trade may be withdrawn from
bonded warehouses free of duty, under such
regulations as the Secretary of the Treasury
may prescribe.
SEC. IL. That the proviso in section four
of an act entitled can act to protect the reve-
nue., and for other purposes" approved
July twenty-eight, eighteen hundred and
sixty-six, is hereby modified and amended
so as to read as follows: Provided,
that from and after the date of the pas
sage of this act, imported salt in bond
may be used in curing fish, taken by vessels
licensed to engage in the fisheries, IN
der such regulations as the Secretary of the
| Treasury shall prescribe; and upon proof
that said salt has been used in curing fish,
the duties on the same shall be RENTED
DISTILLED SPIRITS.
SEC. u. That the act entitled Gan act
imposing taxes Oh distilled Spirits and TO-
baccO, and for other purposes" approved
July twentieth, eighteen hundred and sixty
eight, be and the same is hereby amended.
| as follows:
That section one be amended by striking
out the word fifty" and inserting in lieu
thereof the word seventy :" provided,
deposited in distillery bonded warehouse
when this act shall take effect may be
withdrawn therefrOm on payment of the
| taxes thereon at the rate within the time
and in the manner fixed by law at the time
of such deposits provided, further, that
| the special tax paid by distillers prior
| to the taking effect of this act, which has
not been exhausted by the quantity 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 sec
| ton be further amended by striking out
the words sin excess of the number Of gal
| Ions" and inserting in lieu thereof the
words amounting to one-half gallon or
over" and add after the words 'as gal
| Ion" the words land any fractional part of
a gallon less than one-half gallon in any
! cask or package, shall be exempt from tax"
That section two be amended by striking
out the word meters
That section three be amended by
striking out all after the enacting clause,
and inserting in lieu thereof the following
words: That the Commissioner of Internal
Revenue is hereby authorized to order and
require such changes of or additions to dis
tilling apparatus, connecting pipes, pumps,
or clsterns, or any machinery connected
with or used in or on the distillery premises,
or may require to be put on any of the
stills, tubs, cisterns, pipes, or other vessels.
such fastenings, locks or seals as he may
deem necessary.
That section seven be amended by strik-
ing out the words "but in no case shall
such bond be made for less sum than five
thousand dollars"
That section ten be amended by striking
out all after the enacting clause, and in
sorting in lieu thereof the following, to wit:
"That on the receipt of notice that any per-
son wishes to commence the business Of dis
tilling, the assessor shall proceed, at the
EXPENSE VI bub CulU6u Obub6es Will LuS dlu VI
an assistant designated for the purpose by
the Commissioner of Internal Revenue, to
make a survey of such distilery for the
purpose of estimating and determining its
! true spirit producing capacity for day of
Cwenty-fOur hours, a written report of
which survey shall be made in tripicate,
one COPY of which shall be delivered to the
distiller, and shall take effect ON and after
I the date of such delivery, one copy retained
| by the assessor, and the other transmitted
J to the Commissioner of Internal Revenue.
! In all surveys made under this act forty
( five gallons of mash or beer brewed or for
mented from grain shall represent not less
| than one bushel of grain, and seven gallons
! Of mash or beer brewed or feTmented from
molasses shall represent not less than one
/ gallon Of mOIasses, except IN dlstllleTles
| operating on the sOur-mash principle, in
which distilleries sixty gallons of beer
| brewed or fermented from grain shall
represent not less than one bushel of grain.
If the Commissioner of Internal Revenue
/ shall at any time be satisfied that such re-
| port of the capacity of anF distilleryis in
| any respect incorrect OF needs revision, he
| shall direct the assessor to make, in like
manner, another survey of said distillery,
| the report of said survey to be made in
tripGcate and deposited as hereinbefore pro
vided."
( That section eleven be amended by strik-'
| ing out the words ''any assessor to assess a
| special tax upon" and the words cor for the
collector to collect the same, or for any dis
! tiller who has heretofore paid a special tax
as such to-" and by inserting in lieu of the
| last specified words the words ''to COM
mence or" also, by striking out the words
assessor of internal revenue to assess, or
| for any collector to collect any special tax
! for" and inserting in lieu of the last speci-
! fed words the words ''person to engage in
the business Of" also, after the words six
| hundred feet" each time they occur the
/ words in direct line"
| That section twelve be amended by in
| sorting after the words ''six hundred feet"
| the words "in direct line"
That section thirteen is hereby repealed.
! That section fifteen be amended by in
| sorting after the word manufacture" the
! words until the tax thereon shall have
been paid"
| That section sixteen be amended bv strik-
/ ing out the words expense of the owner Of
| the distillery or warehouse" and inserting
| in lieu thereof the words Eat the expense
! of the United States from and after the pas
! sage of this act"
That section eighteen be amended by
! striking out the words mot having paid
| the special tax" and inserting in lieu there
| of the words "Other than a rectifier or
| wholesale liquor dealer who has paid the
special tax, or a distiIler who has given the
bond" 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 and
| ''twenty-frst" and 'If any false entry shall
be made in either of said books, or any
entry required to be made therein shall be
omitted therefrom, for every such false
entry made, or omission, the distiller shall
forfeit and pay penalty of one thousand