Vermont farmer. [volume] (Newport, Orleans County, Vt.) 1870-1877, 1873-04-11

word "supCryisor" and Inserting in lieu thereof the
word officer :" also, BY striking out tho word detec
tves and inserting in lien thereof tho word agents
That section IF y-threc be amended NY striking out
al from and including the words fees for gaugiugn
down TO and including tho words producer Of such
That section fny-four be ammopdcd by striking out
Of the following, THAT distilled spirits upon which
all taxes have been paid may be exported, with the
one thousand gallons aud in dstlers original casks
containing not less than twenty wine-gaons each,
application Of the thereof to the collector Of
customs at any port Of entries and under such rules
and regulations and after making such entry may be
prescribed by law and by the Secretary Of the Treasu
ry. The entry for such expectation shall be in
trpcate, and shall contain the namo Of the person
the district in which the spirits were distilled, and tho
Of the vessel by which, and the OF the port
to which, they are 70 be exported and the form Of the
81 Export entry Of distilled spirits entitled to draw
back,
- district State Of --, to be exported by
---,--, il thc------, whereof ----- Is
" And tho entry shall specify the whole number Of
casks or packages, tho marks and serial numbers
commerce, tho number Of gauge or wine gallons and
spirits sLa DO verified 10y the oath or affirmation Of
the owner Of the spirits and that the tax has been paid
thereon and that they truly intended to no export
within ~ i bS limits Of the United states One I'M Of
ading duly signed by the master Of tho vessel, shall
BIO deposited with said collector t. be od at his office
be, when tho shipment Is completed, transmitted to
the Secretary Of the Treasury, to 10 recorded and
filed In his office. The adnglOn board said vessel shall
beonly after the receipt OF an order or permit signed
by the collector Of customs and directed toa customs
SauEeI anu alter eao oasA OF Pucnase Sha nave peon
distinctly marked or branded hy said gauger as
follows For export from u ). A., and tho tuN-paid
stamps thereon o6literated. Tho casks or packages
shall be inspected and gagged alongside Of or on the
vessel by the gauser designated By said collector,
under such rules and regulations as the Secretary Of
the Treasury may prescribe aud application Of the
said collector 1t shall DO the duty Of the surveyor Of
the port to designate and direct one Of the custom
house inspectors to suporintend such shipment. And
tho gauger aforesaid shall make full return Of such
inspection aud gaugng in such form a. may be pres
cT6ed by the Secretary Of tho Treasury showing by
whom each cask Of such spirits distilled the serial
number Of the eask and Of the taXpad stamp attached
thereto the proof and quantity Of such spirits as per
the original gauge mark each cask and the quantity
IN proof and wine gallons per the gauge then made
that the shipment has been made In his presence,
board the vessel named in the entry for export which
return shall he Endorsed by said custom-houso nspec
tor certifying that the casks or packages hayc been
shipped under his supervision board said vessel and
the taxpad stamps obteTated and the said inspector
port, Endorsed on to be attached TO the entry in
possession of the custom-houso. A drawback shall
been paid and exported TO foreign countries under the
provisions q this act when exported as herein pro-
vided for. The drawback allowed shall include the
taxes levied and paid upon the dist led spirits export
cd at the rate VI seventy cents per proof gallon, as
per last gauge OF said spirits prior to expectation and
shall be due and payable only after tho proper entries
have been made and filed and all other conditions
complied with hCrcinhCierc required, and Hing
With the Secretary Of the Treasury the proper claim
| accompanied by the certificate of the collector OF
customs at the port OF ontry whore the spirits
entered for export that such spirits have been received
into his custady and the tax-pad stamps thereon
obiteratod, and the Soc eary Of the Treasury shall
prescribe such rules and regulations in relation there
TO may be necessary to the reausry u the
United states against frauds Provided, That tho
drawback spirits distilled prior to the passage of
this act shall not exceed sixty cents per proof gallon
That section fifty five be amended by stiking out all
after the enactng clause and inserting in lieu there
o following h
drawn from distlery bonded warehouses at the in-
original casks, in quantities of not less than thou
sand gallons without the payment Of tax under such
rules and regulations and after making such entries
and executing and filing with the collector Of the dis
tric from which the removal is to he made such bonds
and bills OF ladlng, and giving such other additional
Internal Revenue, with the approval Of the Secretary
of tho Treasury Provided That bonds given under
this section shall DO canced under such regulations as
| the Secretary Of the Treasury shall prescribe.
AN distilled spirits intended for export as alorc-
said, before being removed from the dstillcry ware
house shall be marked as the Commissioner Of Internal
| Revenue may prescribe, and shall have affixed 10
each easA an englaEcd stamp lnIoatke OIL iueh len,
collectors az In the case OF other stamps, and to he
charged them and accounted for IN the same manner
| and for tho expense attending the providing and
aiNng such stamps twenty five cents for each package
stamped shall be paid to the collector on making the
entry for such transportation When tho owner OF the
spirits shall have made the proper entries, filed the
bonds and otherwise complied with all tho requrments
/ Of tho law and regulations herein provided the
collector shall issue to him permit for the removal
and Transportation of said spirits to tho collector of the
mort form which the same are to be exported accurate
IN describing the spirits TO be shipped the amount OF
/ tax thereon, the State and district from which the
same h 10 be shipped the name Of the distiler hy
whom distilled tho port to which the same arc to be
transported the nance tho collector of tho port u
whom the spirits are to be consigned and the route or
routes over which they 10 ho sent 10 the port OF
| shipment Such shipments snail be made over bonded
routes practicable. The cocrtor Of the port
shall receive such spirits, and permit tho eNbortauon
| thereof under the same rules and regulations rs are
prescribed for the expectation spirits upon which tho
tax has been paid, And II any person shall fraudulent
ly claim, or seek or obtain an allowance OF drawback
any distilled spirits or shall iraudulcnty claim any
| greater allowance drawback than tho tax actually
paid thereon such person SHAH forfeit ana pay To the
| government Of the United States triple the amount
wrongnly and fraudulently sought 70 bo obtained,
and, on conviction, shall DO imprisoned not more than
| ten wears and any owner agent or master OF any
vessel any other person who shall knowingly aid OF
abet In the fraudulent collection or fraudulent nttempl
10 collect any drawback upon, shall knowingly aid
permit any fraudulent change in tho spirits so ship
ped, shall, on conviction be fined not exceeding five
thousand dollars and imprisoned not more than ono
year and the ship or vessel on board oil when sue
shipment was made pretended to be made shall be
forfeited to the United States whether a conviction Of
tho master be had or otherwise, and process
ings may be had in admiralty by libel for such torfe
ANY person who shall Intentionally Ireland within
the jurisdiction Of the United States any distilled spir
rs which have been shipped for expectation under the
Proyslons of this act or who shall receive such Roland
cd distilled spirits and every person who shall aid o.
On conviction, be fined not exceeding five thousand dol
lars, and imprisoned not more than three years and
rom which Inc same we're reanded within tho urisdlc
ton Of tho United States and all boats vehicles horses
or other animals used in relandng and removing sucl
distilled spirits shall be forfeited To the United States
That section hity-soyon DO amended by striking onl
the words more than before the words hNe gallons,
and inserting the words " or more' amer the word
| "hYe gallons
SEC. 10, That the act entitled "An act imposing tax
distilled spirits and tobacco, and for other purpo
ses approved July twentieth, eighteen hundred anC
sSyolght, as amended BY tho act approved APR
tenth, eighteen hundred and sixty nine, be, and The
same Is hereby, amended Us follows, namely
Tuat section eight be amended by adding the words
judicial and other sales in favor of the United States
bond may be taken at tho discretion Of the Commission
of the Internal Revenue in lieu Of the written con
sent required by such section and the person gvni
such bond may be allowed to operate such dlstilerl
during the existence Of the right of redemption iron
such sale, on complying with all the other provision
Oflaw.h
That section twenty be amended by striking out al
after the enactng clause and inserting In lieu thereo
the following "That on the receipt of the distlers re
turn in each month"; the shall inquire and de
termno whether the dlstiler has accounted for Ill tn
grain molasses used, and all the spirits produced b.
him in the preceding month. If the assessor SATISFIED
that the dstller Unsupported all the spirits produces
by him and tho quantity reported shall BIO found
booss than eighty por contum Of the producing capaci
ty Of the dstlleTy estimated undor the provisions
this act an assessment shall be made for such deoion
In determining the quantity OF grain used hlty-si
pounds shall be accounted as bushoi ana u th
molassos In excess Of the capacity of his dislery
estimated under tho provisions Of this act, an assess
mont shall DO made against tho dister az the rate
seventy cents for every proof gallon Of spirits tina
should have been produced from the grain or moasse
| so used Ia excess which assessment shall bo mad
whether the quantity of spirits reported equal TO
exceeds eighty per oentum OF the producing capacity
tho distlory II tho assessor finds that the dlstie
has not accounted for all tho spirits produced by hin
he shall from all the ol idenoo he can obtain, deter
mine what quantity Of spirits was actually produced
difference between the quantity reported and the quar-
y shown to have been actually produced at tho rat
| a.