New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-28


That section hftY-hve be amended bv
striking out all after the enacting CLAUSE
and inserting in lieu thereof the following:
'That distilled spirits may be withdraw
from distillery bonded warehouses, at the
instance of the owner of the spirits for ex
portation 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 such en-
tries and executing and fling with the col
leetOr of the district FROM which the re-
moval is tOsbe 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-
prevail of the Secretary of the Treasury.
provided, that bonds given under this sec.
ton shall be cancelled under such regula-
tons as the Secretary OF the Treasury shall
prescribe.
"All distilled spirits intended for 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 eask
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 ae-
counted for in the same manner, and for
the expense attending the providing and
afixing 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.
fled the bonds and otherwise complied
with all the requirements of the law and
regulations as herein provided, the collector
shall issue to him permit 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-
eeive such spirits and permit the ex-
portatiOn thereof under the same rules
and regulations as are prescribed for
the expectation of spirits upon which the
tax has been paid. And if any person shall
fraudulently claim, or seek, or obtain an al
lOwance of drawback on any distilled
spirits, or shall fraud1lently 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 fraudulently sought to be obtained,
and, on conviction, shall be imprisoned not
more than ten years; and any owner, agent,
or master of any vessel, or 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 in 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 made shall be forfeited to
the United States, whether a conviction Of
the master or owner be had or otherwise,
and proceedings may be had 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-
siOns 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-
ton, 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
ana removing Sucn QlSUll1eQ spirlGS, snail
be forfeited to the United States"
That section ffty-seven be amended by
striking out the words "more than be-
fore the words g five gallons" and inserting
the words rmOre after the words " five
gallons"
SEC. Is. That the act entitled "An act
imposing taxes on distilled spirits and to-
bacco, and for other purposes" approved
July twentieth, eighteen hundred and sixty
eight. as amended by the act approved
April tenth, eighteen hundred and sixty
nine, be, and the same is hereby, amended
as follows, namely:
That section eight be amended by adding
the words, Provided further, That in case
of distilleries sold at judicial and other
sales in favor of the United States, bond
may be taken at the discretion of the Com
missioner of the Internal Revenue in Lieu Of
the written consent required by such sec
tiOn and the person giving such bond may
be allowed to operate such distillery dur
ing the existence of the right of redemption
from such sale, on complying with all the
other provisions of law"
That section twenty be amended by
striking out ali after the enacting clause,
and inserting in lieu thereof the following:
'That on the receipt of the distiller's return
IN each month, the assessor shall inquire
and determine whether the distiller has
accounted for all the grain or mOlasses used,
and all the spirits produced by him in the
month. IT the assessor is salts
led that the distiller has reported all the
spirits produced by him, and the quantity
80 reported shall be found to be less than
eighty per eentum of the producing capaci-
5y OF the dfstillery as estimated under the
provisions of this act, an assessment shall
be made for such deficiency at the rate Of
seventy cents for every proof gallon. In
the quantity of grain used,
ifty-six pounds shall be accounted as a
Oushel and it the assessor finds that the
tlstiller has used any grain or molasses in
excess OF the capacity of his distillery as
under the provisions of this act,
IN assessment shall be made against the
listiller at the rate of seventy cents for
very proof gallon of spirits that should
lave been produced from the grain or
nOlasses so used in excess, which assessment
hail be made whether the quantity OF
piFits reported is equal to or exceeds
slightly per centum of the producing capa-
.ity of the distillery. If the assessor finds
hat the distiller has not accounted for all
he spirits produced by him, he shall, from all
he evidence he can obtain, determine what
quantity of spirits was actually produced
~ such distiller and an assessment shall
,e made for the difference between the
quantity reported and the quantity shown
o have been actually produced, at the rate
# seventy cents for every proof gallon;
provided, that the actual product. shall be
.ssumed to be in no case less than eighty
,er centum of the producing capacity Of
he distillery as estimated under the pro-
-isiOns of this act, or under the act to which
his is an amendment. ANY and all assess
nents made under this section shall be a lien
N all distilled spirits on the distillery prem
ses, the distillery used for distilling the same,
he stills, vessels fixtures, and tools there