The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-04
OFFICIAL.
Avs OF the UNITED STATES PASSED
IL AT THE SECOND SESSION OF THE
FORTy-SECOND CONGRESS.

-
r AVIS OF THE UNITED STATES PASSED
Ii AT THE SECOND SESSION OF THE
FORTY SECOND CONGRESS.
[GEsKakL NAruRE-No. I'LL
AN ACT to reduce duties on imports and to
reduce internal taxes aud for other pur-
poses. $500.
| "Auy person who shall Intentionally relsnd
| within the Jurisdiction of the United States any
distilled spirits which have been shipped for OK.
1 portation under the provisions Of this act, or who
shnll receive such relanded distilled Spirits ana
| every person who shall aid or abet In such re-
landing or receiving OF such spirits, shall, on
conviction, be fined not exceeding five thousand
| dollars and imprisoned not more than three
| years; and all distilled spirits so rclanded, to-
gether 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 reianding and removing such
distilled spirits, shall DO forfeited TO the United
That section nfty-seyen be amended by striking
| out the words more than before the words
five gallons and inserting ms ,o the words or
SEQ. 10. That the act entitled An act imposing
taxes on distilled spirits and tobacco and Tor
other purpo approves July sweme ed Se SIN tbs
act approved April tenth, eighteen hundred and
| pixty.nine, be, and the same is hereby, amended
That section ,iyht be amended by adding
| the words, sProvtded further, That in case OF
dIstleries sold at judicial andother sales In favor
Of the United STATES nona may pe t 'akeo a.
| nal Revenue in lieu of the written consen re-
| quired by such section, and the person giving
such bond may be allowed to operate such dis
tiIlery during the existence of the right of re
| demption from such sale, on complying with all
| the other provisions of law"
That section twenty be amended BY striking
lieu thereof the following THAT on the receipt
of the distller's return in each month, the as
SCISSOR shall inquire and Determine wnetner Ine
lasses used, and all the spirits produced by him
in the preceding month If the assessor is salts
fled that the distiler has reported all the spirits
Shall be found to be less than eighty per centum
OF the producing capacity of the distiliery as es-
sessment shall be made for such deficiency the
| rate of seventy cents for every proof gallon. In
determining the quantity Of grain used, fifty-six
nounCs shall be accounted as bushel; and II the
assessor finds that the distiller has used any
grain or molasses in excess of the capacity OF
the distillery as estimated under the provisions
of this act an assessment shall be made against
the dstiler at the rate of .eventy cents for every
proof gallon of spirits that should have been pro-
duced from the grain or molasses so used in ex-
ass which. assessment shall be made whether the
quantity of spirits reported is Equal TO or ex-
| ceeds eighty per centum OF the producing ca
pacity of the distillery If the assessor finds that
the distler has not.aecounted for oil the spirits
| produced by him, he shall, from all the evidence
he can obtain, determine what quantity OF spirits
was actually produced by such distiller, and an
| tween the Quantity reported and the quantity
shown to have been actually produced, at the
rate Of seventy cents for every proof gallon
| Pr0rided That the actual product shall be as
sumed to be in no case less than eighty per cen
tum OF the producing capacity OF the disf1llery
as estimated under the provisions OF this act, or
under the act to which thisis an amendment
ANY and all assessments male under this section
shall be lien all distilled spirits on the dis
tilerv premises, the distillery used for Disabling
| the same the stills, vessels fixtures, and tools
. | therein and on the tract of land Wherein the
said dstillery is located, together with any build.
ing thereon, frdm the time such assessment is
| made until the same shall have been paid"
That so much of section fifty nine us imposes
upon distillers syecial TAX and the tax of four
dollars per barrel, and a tax on the sales o.
wholesale and retail dealers and tax on reetifi-
ers of fifty cents on each barrel produced in ex
cess of two hundred barrels, be, and the same
are hereby, repealed but nothing he herein con
isting law as to the mode of keeping the books Of
distillers rectifers, to their inspection; and
the returns required by existing law OF distiliers
proper officers of internal revenue when de
. handed; and that said section fifty -nine be
further amendsd BY inserting hier t aye% tbs
required bond" and that said section be further
,, amended by striking ont the words malt
2 duors in the three several paragraphs in which
: they occur. And that said section be further
+, amended by adding to said section the following
Every person who sells or offers for sale malt
liuuors In larger quantities than five gallons a
one time, but who does not deal in spirituous Ii
. uuors shall be regarded us wholesale dealer
in maItliquors and not wholesale liquor
dealer, and shall pay a special tax Of fifty
| dollars Every person who sells or offers fol
sale malt liquors in quantities of five gallons OF
less at one time but who does not deal in spiritu
J ous LID shall be regarded retail dealer
: in malt-liquors and not a retail liquor dealer
4 and shall pay special tax of twenty dollars
: Provided, hotceuer That nothing in this section
2 shall be held to prohibit the purifying or rein
ing of spirits in the course of original and con
: tinuous distillation through any material which
will not remain incorporated with such spirit
when the manufacture thereof Is complete.
SEC. II. That on and after the date whom thi
r act shall take effect, the compensation of in
. terna.re venue gaugers shah be by fees depend
Z emit upon the quantity gauged, to be prescribed
II by the Commissioner of Internal Revenue
!, which, together with their actual and necessar,
z travelling expenses, verified by the oath of tn
u gauger and the compensation of internal. reve
= nue. CANCERS and storekeepers, shall be paid b.
q the United States monthly, without requirin
. reimbursement by dstilers.
% SEc. Is That the Commissioner of Interna
e Revenue is hereby authorized, under regulation
to be by him prescribed, with the approval of tn
i, Secretary of the Treasury, to issue tax.pai
Il stamps for the restamping of distilled spirit
n upon which the tax shall have been duly pal
h but from which the stamps have been lost or d
SEC. Is. That every brewer shall, before com
x mencing or continuing business, file with the a
he slstant assessor of the assessment district
\, which he shall design to carry on his business,
&c notice in writing, stating therein the name of I'll
I, person, company, corporation, or firm and IL
No names of the members OF any such company
n firm together with the place or places of res
:" dence of such person persons, and desert
n ton of the premises which the brewery is sit
ated, and Of his or their title thereto and Il
name or names of the owner or owne
thereof 4F Et
IL SEC. II. That every brewer shall execute
bond to the United States, to be approved by Il
collector of the district, in a sum equal to twi
~ the amount of tax which. in the opinion of ii
is assessor said brew will be liable to pay duril
nj any one month. which bond shall be renewed ,
~. the first day of MAY in each year, and shall
W conditioned that he will pay, or cause to bs pal
en- as herein provided, the tax required by law
n all beer, lager beer, ale, porter, and other fe
- | me nted liquo aforesaid made by him, or
al him, before the same Is sold removed for co
in sumption or sale, except as hereinafter provide
or and that he will keep, or cause to be kept
book in the manner and for the purposes, hel
We matter specified, which shall be open to inspe
II, ton by the proper officers, as by law require
pe and tina. he will in all respects faithfully comp
81 without fraud or evasion, with all requiremer
es OF law relating to tho manufacture and sale
n, any malt liquors before mentioned: Proofd
IN That no brewer shall be required to pay Il spec
. tax as a wholesale dealer, by reason of SELL
", at wholesale, at place other than his brewer
1t malt-liquors manufactured by him.
of Sac Is. That there shall be paid on all bet
~. lager-besr, ale, porter, and other similar f
an mented liquors. by whatever name such lqu
IN, may be called, tax of one dollar for every
on rel containing not more than thirty-one gallon
:. and Mt a like rate for any other quanty, or
al any fractional part OF n barrel, which shall
l.rl for