Wilmington daily commercial., 1873-01-21
OFFICIAL.
LAW OF THE UNIFIED sTATEs
used at the Second Session Of the F0rtg-sscond
COnqTess.
IaHrKHAL NATURE, No. I'LL

n" internal taxes aud for other purposes
ne 10 enacted By the Senate aud House Of Rfresenfa'
fves Of the United States Of Afnerfcdtn IN Congress- as
embed, That on and after the 1rst day OF August
eighteen hundred aud seventy-two, In lieu OF the
datiee heretofore imposed by law on the articles
hsrelnafter enumeratod or provided for, Imported
from foreign countries, there shall be levied, col
iected and paid the following duties and rates OF
dstiIlsd spirits Intended for export As afOFe-
said before being remove from the dlstiery ware
house shall be mark a. ne oes5pmsr ann as nsJe 81 lR
Ell 10 each cask an engraved b. mp Indicative OF
such intention, TO be provided aud furnish by the
several collectors in the case of Otherstamps and
Ia he charged TO them and accounted for In the
aame manner, and for the expense Attending the
uroviding and All kng such stamps twenty i've
cents tor each package or stamped shall be paid TO
the collector making the enlry for such transport
iation. When the owner OF the spirits shall have
made the proper entries. filed the bonds, and other
wise complied with all the requirements of the law
and regulations as he elm provided, the cole tor
snail issue to him permit for the removal and
mort from which the same are to be expofti d, ac
Gu atey describing the spirits 20 be shipped. the
amount OF tax thereon, the state and district from
which the same B be shipped, the name OF the
flstiller by whom distilled, the port to which the
same are TO be transported the name OF the coliec-
tor Of the port to whom the spirits are to be eOnsgn-
ed and the route or routes over whit they are 10 be
port OF shipment. such shipments sna be made
over bonded routes whenever prac tcible. The col
lector of the port shall receive spi It's and per-
NIT the expectation thereof under the same rules
and regulations as are prescrioed M fqr the expofss
And n any person fh1ll srauduenty claim, or seek,
OF o in an allowance OF drawback on any distilled
sDlrts, or shall fFaudulently claim any greater al
lowance or drawback than the tax actually paid
th reon, such person shall forfeit and pay 10 the
Cover ment OF the United states tripe the amount
wrODgfuy and frauduently sought 10 be obtained,
and on conviction, shall be imprisoned not more
than ten years; and ang owner, agent or master OF
any vessel or any other person who shall knowingly
aid or abet in the fraudulent collection or ftn tultnt
attempt to collect any drawback upon, or shall
knowingly aid or permit any fraudulent change In
tl.. flFlfa mi nh
not exceeding hve thousand dollars and imprisoned
not more than one year, and the ship or vessel on
board Of which such shipments was made or pre-
tended to be made shall forfeited to the United
States, whether conviction OF the mahter or
or owner be had or otherwise, aud the proceed-
ings may be had In admiralty by libel for sach for
ANY person who shall Intentionally reland within
the Jurisdiction of the United states any distilled
Spirits which have been shipped for expectation
under the provisions of this act, or who shall re-
Uelye such rela1ded distilled spirits, and every per-
sOn who shall aid abet in such relanding or re.
celvtnE OF such Bptrtts shall on conviction be fined
not exceeding Ave Thousand dollar land imprisoned
40 relanded, together with the vessel from which
the same were relanded within the jurisdiction of
the United Stetes and all boats, vehicles HORSES or
other animals used in reanding and removing such
distilled spirits, shall be forfeited TO the United
States"
out the words "more than" before the words i've
gallons" and inserting the words "or more afttf
the words "1ve gallons"
taxes on Distilled spirits and tohacca aud for other
purposes" approved July twentieth eighteen h1n-
dred and ski weight, amended by the act appr0-
we'd April ten, eighteen hundred and sixty-nne, be-
and the same ID hereby, amended AZ follows, name
y: ...,,o .,,.,,. -. ,,.,.u.a, -, .,.,a,. .,o
words, "FFOUided further, That In case OF disdereB
sUld at Judicial and other sales in favor OF the Uni
ted states bond may De taken Ut the discretion Of
the commissioner of Internal Revenue In lieu of the
written consent required by such section, and the
person giving such bond may be allowed 10 operate
such dsIllery during 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
all after the enacting clause and inserting IN lieu
thereof the following 'Ihat en Tile receipt of the
dlstilers return In each month the assessor shall
inquire ard determine whether the dlstiller has ac
counted for all tho grain or moasseB used, aud all
the spirits produced by him In the preceding month
II tile assessor il satisfied That the dister has re-
ported all the spirits produced by him. and the suan
tty reported shall be found to be less than Eighty
per centum of the producing capacity OF The dlsJll
lery estimated under the provisions OF this act,
an assessnent shall be made for such deficiency Al
the rate OF seventy cents for every PROOF gallon In
determining the quantity. Of grain used. tfty-six
pounds shall he accounted az a bushel; and II the
hssessOr fnds that the dister has used any grain
molasses in of the capacity OF his distlery
estimated under the provisions Of this act, as
ses ,ment shall be made against the dis er AZ the
rate of seventy cents for every pro gallon Of splr
It's that should have been produced from the grain
or molasses so used In access which assessment
shall be made whether the quantity OF spirits report
ed IL equal TO or exceeds eighty per centum ol the
nds that the distler has not accoun ed for all the
spirits produced by him, he shall from ali the evil
dence lie can obtain, determine what quantity OF
spirits was actually produced BY such dstiler, and
IN assessment shall be made for the di1ert1ce be-
tween to quantity reported and the quan ity shown
u have been actually produced at the rate OF sew
epty cents for every proof gallon: Provided, That
the actual product shall be assumed to he in no case
less Than eighty per centum OF the producing capa-
city Of the disIeTy as estimated under the prOvi.
siOns OF this act or under lie act To which this IL
All amendments Amy and all assessments made un
der this 81 all be in lieu on all distilled spr
MS the dstiery premises the dlstillery used for
dstiing the same the stills, vessels, fixtures, aud
tools therein, and on the tract OF lana Whereon the
said uisttry is located together with any building
thereon, from the time such assessnent Ia made uL
III the same shall have been paid
That so much of section nfty-nine as Imposes
upon disiIeTs a spec Al tax and tax OF four dollars
per barrel and tax on the AeB Of wholesale and
retail dealers, and TAX OF rectners OF nifty cents
each barrel produced IN excess OF two hundred bar
rtls be, and the same are hereby, repealed but
nothing herein contained shall be held 10 repeal OF
modify the existing laws as to the mode OF keeping
the books Of distillers recters or dealers or US to
their inspection; aud the returns required by exist
lPg law OF disters, recihers, or dealers shall be
furnished 70 the proper officers OF Internal revenue
when demanded and that said section hfty-ninO be
urther amend by inserting after the words "but No
distiller" the words 'whO has gwen the required
bonds. and that said section be further amended
by striking the words "malt liquor "malt liquors,
"p:ewtr, and "malt liquors." IN the three several
photographs in which they occur And that SAID sec
tun he fur ther amended by adding to said section
the following: Every persion who sells or offers for
sale lnuW liquors III larger quhnutleb Lnhn uVe Bhl'
Ions at one nc ,but who docs not deal in snrttuons
liquors, shall be regarded as wholesale de alter IL
malt liquors and not wholesale liquor dealer, and
sh IL pay a special tax OF ifty dollars. Every per-
kon who sells Ur offers for sale mali liquors IN guam
lilies OF I'VE gallons or less a. one time but who dot
u deal III HpriiuOu liquors. snail be regarded as b
etail dealer in malt liquors aud not retail liquor
ctaer and shall pay spt cal tax OF twenty doars;
Ey0Uided hOpeUer That nothing in this section shall
Jc neld to pronibt the purity ny or refining the spr
lis In the course of original and continuous diHta-
Il0n through any material which Will not remain In
corporated with such 81 irits when the manufacture
Thereon is comp etc.
shR take effect, the COmpenta ion OF Internal reve
nne gaugers shall he by fee dependent upon thr
u lantiiy gagged, to be prescribed by the Commis
sooner of Internal Revenue, which, together with
their actual and necessary travelling expenses, Veri
d II by the oath OF he gauger, and the 8Ompensa
lion OF internal revenue Raugers and storekeep
cIR, and shall be paid by the said United States
monthly, without requiring reimbursement by dis
II, ers.
SIC. is. That the Commissioner Of Internal Reve
Lue Is hereby authorized unker regulations 20 he by
Lila prescribed With the approval OF the Secretary
"i The Treasury, to issue tax paid stamps for the
iesiampIDg OF distilled spirits upon which the tax
81 cps have been lost OF destroyed by unavoidable
ac' ident.
&c 10. That every brewer shall, before COM
ineAcing or continuing business file with the as
ss9nt ASSESSOR of the assessment district In which
ID, nall design to carry his business, notice in
e npany, corporation or firm, and the names OF the
in lnbers OF any such company or nrm, together
Wlln the place or places OF residence OF such person
" persons, and description of the premises on
which the brewery IL situated and OF his or their
NJ thereto, and the name Or names OF the owner
tp mar