Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1873-01-22

|
lon of spirits that should have beon produced
| from grain or molasses so used in excess, which
assessment shall be made whether the quantity
of spirits reported is equal to OF exceeds eighty
per centum of the produced capacity of the
distillery IL the assessor finds that the distil-
Ter has not accounted for all the spirits produc-
ed by him, he shall, from all the evidence. he
can obtain, determine what quantity OF spirits
was actually produced by such distiler, and an
assessment shall be made for the difference be-
tween the quantity reported and the quantity
shown to have been actually produced, and the
rate of seventy cents for every proof gallon;
Provided, That the actual product shall be as
sruned TO be in no case less than eighty per CEN
tim of the producing capacity of the distillery
as, estimated under the provisions of this act,
or under the act TO which this is an amendment,
Any and all assessment made under this section
shall be lien On all distilled spirits on the dis
tillery premises, the distillery used for dstiling
tho same, the stills, vessels, fixtures, and tools
therein, and on the tract of land whereon tho
said distillery is located, together with any
building thereon, from the time such assess
rneni is made un;ii tho ssme shah sFTS Sosa
paid.'
That Sc much of section fny-nine As imposes
upon distillers special tax and the tax of four
dollars por barrel, and the tax on the sale of
wholesale and retail dealers, and a tax on rec
tihers of fifty cents on each barrel produced in
excess Of two hundred barrels, be, and the samo
are hereby, repealed but nothing herein con-
tanned shall be held to repeal or modify the e1-
isting law MS to the mode of keeping tho books
of distiers, rectiters, or dealers or as to their
inspection; and the returns required by exist
ing law of distilleries, rectiiers, or dealers shall
be furnished to the proper officers Of internal
revenue when demanded; and that said section
6fty-nino be further amended by inserting af-
ter the words but no distillor' the words "whs
be further amended BY striking out the words
malt liquor, malt liquors" brewer" and
malt liquors" 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 liquors in larger quantities than hve
gallons at one time but who does not deal in
spitituous liquors, shall be re regarded rs
Wholesale dealer in malt liquor and not whole
sale liquor dealer and shall pay special tax
of fifty dollars. Every person who sells or of
fers for sale malt liquors in quantities of five
gallons or less at ono time, but who does not
deal in spirituous liquors, shall be regarded rs
| q retail dealor in malt liquors and not retail
liquor dealer, and shall pay special tax of
twenty dollars: Prorided, hotUeUcr, That moth
ing in this section shall be held to prohibit the
purifying or refining of spirits in the course of
original and continuous distillation through any
material which will not remain incorporated
with such spirits when the manufacture thereof
is complete.
Sec. IA. That on and after tho Gate when this
act shall take effect, the compensation of inter
nal revenue gaugcrs shall be by law dependent
upon the quantity gagged, to be prescribed by
the Commissioner of Internal Revenue, which,
together with their actual and necessary trav-
cling expenses, verified by the oath of the gaug-
or, and the compensation of internal revenue
saugers and storekeepers, shall be paid by the
United States monthly, without requiring re-
| imbursed by distllers.
Sec. 10. That the Commissioner of Internal
Revenue is hereby authorized, under resolu-
| lions to be by him prescribed, with the approx
al of the Secretary of tho Treasury, TO issue tax
paid stamps for tho restsmping of distilled spr-
| Its upon which the tax shall have been duly
/ IN Job Ola ka,,a LIn,, ID
'ESysd - sy qssy e9s49 brewer 1.1 s5. ho
sssistif o. eostng,ng business, he with tho
which no shall design to carry on his business. A
| notlee IN writing, stating therein the name of
inc person; company corporation, or firm, to-
sether with the place or places of residence of
Nucn person or persons, and description of the
premisesDn which the brewery is situated. and
OF his or their title theretoto and the name or
names OF the owner or owners thereof
Dec, Il mat every brewer shall execute
bond to the United States to be approved by The
collector of the district, in sum equal TO twice
| the amount of tax which. in the opinion of tbs
assessor said brewer will be liable TO pay dur
ing any enc mosth which shall be renewed on
| the hrst day of May in each, and shall be con
ditioncd that ne will pay, or cause to be maid AZ
herein provided, the tax required by law on all
beer, lager beer, ale, porter, and other ferment-
ed liquors aforesaid made by him, or for him,
before the same is sold or remove for consump,
ton or sale, except as hereinafter provided
and that no will keep, or cause TO be kent, n
book In the manner and for the purposes here
matter specified which shall be open to inspec-
ten by the proper officers as by law
, required and that he will in ali re-
spects faithfully comply, without fraud or eva.
sion, with all requirements of law relating to
The manufacture and sale of any malt liGnors
before mentionod Protded, That no brewer
snail be required TO pay a special tax rs a
wholesale dealor, by reason of selling at whole
sale, at place other than his brewery, malt
liquors manufactured by him.
That there shall be paid on all beer lao,r
beer ale, porter, and other similar fermenicd
liquors, by whatever name such liquors NAV be
called a tax of one dollar for every barrel con.
tanning not more than thirty-ono gallons and
nj IKE rate Tor every other quantity or for
any fractonpl part of barrel, which shall DO
brewed or manufactured and sold or removed
for consumption or sale, within tho United
States; which tax shall be paid by the owner
agent, or superintendent of tho brewery or
premises in which such fcrmented liquors shall
IN the manner AID at the time hereinafter spec
ined: ProUided, That fractional parts OF a bar.
rel shall be halves quarters, si1ths, and erhths
and any fractional part Of barrel containing
less than sne-sshth shall be accounted one
eighth more than one-eighth and not moro
than onc-sixth, shall be accounted ono sixth
mere than one-sixth and not moro than one.
quarter, shall be accounted ono.quarter; more
than one-quarter and not more than one-half
moro thnn one-half and not more than one bar.
rel, shall be accounted one barrel and more
than one barrel and not more than sixty three
gallons, shall be accounted two barrels or a
hogshsad.
Sec. ~. That every person owning or occupy
ing any brewery. or premises used or intended