New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

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
eOastWise trade of the United States more
than two months in any one year, except
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foreign trade may be withdrawn from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. ii. That the prOyisO in section four
ofan act entitled "An 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 remitted
DISTILLED SPIRITS.
SEC. ID. That the act entitled San 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 leu
thereof the word seventy provided,
nevertheless, that distilled spirits lawfully
deposited in distillery bonded warehouse
| when this act shall take effect NAV 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Withdrawn therefrOm on payment of the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 deposit; 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
/
lOns," and inserting in lieu thereof the
words amounting to one-half gallon or
| over" and add after the words las a gal
! Ion" the words land any fractional part of
| 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
filling 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 tastenlngs, 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
serting 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 of the United States, with the aid of
an assistant designated for the purpose by
the Commissioner of Internal Revenue to
make a survey of such distillery 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 tripIicate,
one copy of which 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
oil Il
i've 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 fermented from
mOlasses shall represent not less than one
gallon of mOlasses, except in distilleries
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 any distillery is in
any respect incorrect or 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
triphcate 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 special tax
as such to-" and by inserting in leu of the |
last specified words the words ito 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 OFF, also, after the words ''six |
hundred feet" each time thew occur the /
words in a direct line"
That section twelve be amended bv in |
serting after the words "six hundred feet" |
the words Sin direct line"
That section thirteen is hereby repealed. |
That section fifteen be amended by in |
serting after the word manufacture" the |
words until the tax thereon shall have |
been paid"
That section sixteen be amended by strik-
ing out the words Expense of the owner of /
the distillery or warehouse and inserting
in lieu thereof the words "at 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 rectifer 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 'lf any false entry shall
be made in either of said books or auy
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
dollars, and the word "such" before the |