Los Angeles daily herald., 1876-02-01
The Tax on Brandy.

Congressman Luttrell has intro
duced the following bill to fix the tax
on brandy distilled from grapes, ap-
pies and peaches:
BE it enacted by the Senate and
House Of Representatives ofthe United
States Of Americd in Congress assem-
6ied:
That on and after the passage of
this act the tax upon brandy distilled
from apples, peaches, and grapes shall
be sixty cents per gallon. rct#t#.
SECTION .. That Immediately after
the completion of the distillation
made by distiller of apples, peaches
or grapes, that the United States
gauger shall gauge, date, number and
/ mark the same, with the quantity,
upon each package containing brandy
and report the same, with the loca-
ton of the storehouse, to the collector
of the United States revenue tax of
the district in which the distillation
shall have been made, and the Collec-
tor shall require a honl to be ap-
proved by him, for {. payment of
the above tax in five 4 rs, or when
the brandy shall be soiu When the
stamps shall be issued and attached to
the package or packages, after which
and not before, the package may be re-
moved from the storehouse. 1t being
further provided that the above tax is
hereby made lien upon the wine-
house, distillery, and vineyard until
the entire tax shall be paid.
Sec. 3. That in addition to the
storehouses referred to, the Govern
meDt, through it's authorized agent,
shall select one at San Francisco and
one at New York, which may be ex-
tended to other ports, at the discretion
of the United States Revenue Com
missioner, and TO which brandy may
be removed, nnder such regulations
and restrictions as the Commissioners
of Internal Revenue shall provide, and
where it shall remain unit b sold and
the taxes shall be paid and the proper
stamps attached.
Sec. 4 That brandy distilled from
apples, peaches or grapes may be ex-
ported free of the United States reve-
hue tax in any package not less than
twenty gallons, whereon the tax has
not been paid, upon the proper show.
ing from the United States revenue
officer, and when the tax has been
paid, II drawback of the same shall be
allowed to the exporter, provided no
draw bnck shall be made for quantity
less than one hundred gallons.
Sec. 5. That the Commissioner OF
United States Internal Revenue shall
specify in the revenue stamp the fruit
from which the brandy shall be made,
by inserting in the same grape bran
dy, peach brandy, or apple brandy, ms
the fact may indicate.
Sec. G. That in the enforcement OF
penalties forfeiting the amount exact
ed, for which amounta bond may or
may not be required, shall not exceed
three times the amount claimed to be
due TO the Government.
Sec. Z. That any removal from the
warehouse as herein provided before
the tax shall have been paid and the
stamp shall have been attached, is here
by declared to be a felony, and if sold,
the felony shall extend to both the sell
Ter and the buyer, and shall bepunished
! by forfeiture of the brandy and by a
fine not exceeding three times the
amount of the tax unpaid and impris-
onment not exceeding five years.
Sec. 8. That all persons not officers
of the United States Revenue Depart
ment are prohibited from marking any
package Of brandy, and all frauds
practiced by which a buyer shall be
deceived is hereby declared felony,
and shall subject the party guilty
thereof to punishment of imprison-
ment not exceeding five years, and to
a fine not exceeding five thousand dol
lars.
Sec. 8. That all laws or parts of
laws in collision with the above are
hereby repealed.