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

and paid upon the distilled spirits export
ed, at the rate of seventy cents per proof
gallon, as per last gauge of said spirits pri-
or to expectation, and shall be due and
payable only after the proper entries have
been made and filed, and all other condi-
! tions complied with as hereinbefore requr-
! ed, and on filing with the Secretary of the
! Treasury the proper claim, accompanied
by the certificate of the collector OF GUS
4 toms at the port of entry where the spir-
its are entered for export, that such spirits
have been received into his custody and
the tax-paid stamps thereon obiterated !;
and the Secretary of the Treasury shall
prescribe such rules and regulations in re-
| lation thereto as may be necessary to Sc
cure the treasury of the United States
against frauds: Proridcd, That the draw
back on spirits distilled prior to the pas
sage of this act shall not exceed sixty
| cents per proof gallon" ,...r
That section fifty five be amended by
striking'out all after the enacting clause,
ami inserting in lieu thereof the follow
| ing: THAT distilled spirits may be with
drawn from distillery bonded warehouses,
| at the instance of the owner of the spirits,
for expectation in the original casks, in
! quantities of not less than one thousand
| gallons, without the payment of tax, UNI
der such rules and regulations, ana after
making such entries and executing and
| filing with the collector of the district from
| which the removal is to be made such
bonds and bills of lading, and giving such
additional security as may be prescribed by
the Commissioner of Internal Revenue,
with the approval of the Secretary of the
| Treasury: Prouided, That bonds given UNI
der this section shall be Cancelled under
| such regulations as the Secretary of the
| Treasury shall prescribe.
"All distilled spirits intended for export,
| warehouse shall be marked as the Com
missioner of Inter nal Revenue may pre-
| scribe, and shall have affixed to each casll
an engraved stamp Indicative of such in
tention, to be provided and furnished by
the several collectors as in the case of 9th
| er stamps, and to be charged to them and
| accounted for in the same manner, and for
the expense attending the providing and
! atfiXing 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,
| filed 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 remov-
al and transportation of said spirits to the
collector 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 dietlled, the
port to which the same are to be transport
ed, the name of the collector of the port
| to whom the spirits are to be consigned,
and the route or routes over which they
are to be sent to the port of shipment.
| The shipments shall be made over bonded
routes whenever practicable. The collect
or of the port shall receive such spirits,
and permit the expectation thereof under
he same rules and regulations as are pre-
scrihed for the expectation Of spirits p INV
person shall fraudulentfy claim, or seek.
or obtain an allowance of drawback on
any distilled spirits, or shall fraudulently
claim any greater allowance or drawback
than the tax actually paid thereon, such
| person shall forfeit and pay TO the govern
ment 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 person who shall
! knowingly aid or abet in the fraudulent
collecting or fraudulent attempt to col
! lcct any drawback upon, or shall aid or
| permit any fraudulent change in the spir-
its so shipped, shall, on conviction, be
! fined not exceeding five thousand dollars
and imprisoned not more than one year
| anu tIC NcSSel OH DOaru OF Wnlcn
! such shipment was made or pretended to
be made shall be forfeited to the United
States, whether conviction of the mas
! ter or owner be had or otherwise, and pro-
ceedings may be had in admiralty by IL
bel for such forfeiture.
ANY person who shall Intentionally
reland within the jurisdiction of the Unit
ed States any distilled spirits which have
been shipped for expectation under the
provisions of this act, or who shall re-
ceive such relanded distilled spirits, and
every person why shall aid or abet in such
relanding or receiving of such spirits,
shall, on conviction, be fined not exceed
ing five thousand dollars, and imprisoned
not more than three years and all distill-
ed 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 and re-
moving such distilled spirits, shall be for
| feited to the United States.u
That section fifty-sevcn be amended by
striking out the words "more than before
the words give gallons" and inserting
the words Tor mOre' after the words "five
gallons
Sec. ID. That the act entitled "An act impos-
! ing taxes on distilled spirits and tobacco, and
! for other purposes approved July twentieth
/ eighteen hundred and sxty-nine be, and the
! same IS hereby, amended rs follows, namely:
! That section eight be amended by adding the
/ words, "PrOUided further, That in case of dis
tilleries sold at judicial and other sales in favor
! the discretion of the Commissioner of the In
| ternal Reypnue In lien of tho writton onuc...