Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1876-02-17
Tax on Whiskey.

Upon Wbskey or other ardent spirits, IN.
Guiding reclt6td liquor, wine, or any mixture of
them, there shall be imposed a tax of thirty.
Eve cents upon a gallon of proof liquor, or up
on any quantity less than gallon, should such
quantity be sold, like tax; and upon malt
liquor or cider a tax of ten cents gallon shall
b. imposed which shall be collected IN the
following manner:
All whiskey or other taxed liquor, including
rectiGed liquor, sold 10 The State must hfst
pass through some licensed warehouse, to be
licensed 10 the manner prescribed By the First
Auditor. Each dstler shall appropriate q
room for the purpose as shall each man buying
liquor from abroad OF other States. or distil-
Ter. The owoer and Stale collector shall caci.
have key, nor shall any pass out OF the Ware
house unless tia collector be present aud at
fxe. stamps, with coupons attached, represent
ing the quantity of such liquor 10 the vessel.
these stamps and coupons 20 be paid for by tie
purchaser before he withdraws tine liquor. These
coupons shall represent the smallest quantity
Of liquor allowed 10 be sold at one tune, the
quantity to be fixed by regulation of the First
Auditor. Whenever the liquor is sold which
the coupon represents, the coupon must De
cut off aud returned to the collector, VINO shall
ailuw The owner - cents therefor, payable in
stamps. The vessel from which ssies a:c made
uust have i stamp and coupons represcu lug
the amount OF liquor it contalus Ii tie man
PllhdraHS lQuor IRON the Warehouse aud sells
TO retailer !. Vessel With the cJuieuts, trUm
which some 0t the coupons have teen cut n,
be shall take receipt from the purchaser de-
sguutlug the Eumber OF Coupons sold With the
liuuor, aud until his annual settlement with the
coll. ctor these receipts, together With the cOu.
pOus 10 his pOssrssOU, uust correspond With the
number received from the collect or, as may ap-
pear lrom tue books which the SAID collector
| shall keep, so as to designate the cou
pous and stamps received and the person
receiving them. Every retailer shall be
required to show st.mps and coupons
representing all the taxable liquor be has on
baud Tor sale, and any person ~Do shall use
these coupons twice, or sell quor not repre-
seued by them shall forfeit d SUN not less
than SO Or morc than $1,000 (oi which the
| lniurmcr upou hose evlueuce he Is Convict
ed shall receive one half,) aud the offender
shall De imprisoned in a public jail or peul-
| Tertiary for a term OF GOT less than ore or
| lore tnar twelve months. No public carrier,
cuudu TOR Of cars, captain of vessel or steam
boat, Or person. Of any sort, shall. deliver else
regulations to be prescribed by the First Au-
ditor, unless it has previously passed through
suci4 warehouse with the knowledge OF the
collector; and any person who shall violate
| this provision, upon convlcllon thereof shall
| pay 6ne OF not less than -- Or more
thaa --. uoless the liquor lilcrly trans
ported Is worth more than the hue herein
| imp ,sed, iu which case he shall pay double
| the amount Ut the value of the liquor thus
! ici,ly delivered. instead Of these iJes. The
| iufJm:r upon whose evidence conviction is
obtalued shall receive halt the amount Of the
! hne imposed, aud any person so ctteuding
shall suffer imprisonment for term OF not
| less than -- mouths nor more than ---
III onthS. Upy1 the second conviction OF the
said ofeuce by an authorize ID agent Of the
oWnar of said conveyance, the boat. car or
| O. her conveyance shall be forfeited to the
use OF the Commonwealth. Any person who,
knowingly shall receive or sell liquor thus
delivered snail suffrr the penalty aforesaid,
whether by flee or Imprisonment. Every per.
son selling said taxable liquors shall exhibit TO
the ticcr authoriz. t. question him, taxable
! liqu uS on hand, yScthel with coupons aud re
j.ts from persons TO win III he has sold to an
amount rc>p9ndlug with ;ae liquors sud him
at the warehouse. of which an account shall be
| kept as aforesaid.
| Ii any person shall desire to transport liquor
| for sale 10 another State he sha be allowed 10
| do 50 without the payment OF any lax upon
| giving bond with suthcleut security that such
| liquor shall mol be sold durlng lis passage
! through this StaLe, or until Ii arrives a. the
Stare Of is dcsiluatOo IA specified 10 the bond.
a gallon Of ,pEl: Il, heretn mentioned as
liaoic 70 taxation, except after recllhcatio1, is
taken as gallOu Ut i,roOf spirits. Proof spirits
shall be held aud taken to lie, that alconolic
liquor which c)@taios one-half It's volume Of
| alcohol of specific gravity OF seven thousand
nine hundfed and thirty -ulne thousaudlus at
Sky degrees Fahrenheit. And the Auditor
of Public Accounts, FIR he detection and pre-
veDtlou Ut fraud by pei sous engaged in manu-
featuring or selling taxable liquors, is hereby
auth2yiz ID 10 adopt such hydrometcrs and
gauelug Instruments for ascertalniug The guam
llty, gravity and strength of such distilled
spirits be mag deem necessary, and he may
prescribe rules aud regulations TO secure uni
form and correct system of inspection, mark
lnt and gauglng such spirits. lu all sales of
spirits hereafter made. "a lon shall be taken
to be gallon OF pro>f spirits, according to III
foregoing standard set forth and dec AIRED tor
the INSPECTION aud gauglng Of spirits through
out the State.
Every person VINO rectlfes, purihes or refnes
distil!e spr,.s or wines by any process, and
every wholesale or retail liquor dealer or com
FOUNDER Of liquors, who has in his possession
any still or leach tub, or WAC shall keep any
other apparatus for the purpose of ref ing in
any manner distilled spirits, shall be deemed to
be rec'fer, and sasll be liable in ali respects
8. the distlller to the OF sale and storage
and TO the sane tax as the dstiler or vender, as
herein authorized, of whiskey or other ardent
spirits wine, malt liquors, or any mixture Of
any of them, and shall be subject to the same
penalties for any violation of he provisions in
regard to sale or storage as are herein imposed
in the case of the dis.iler But the said rect fer
shall be entitled t. Il reb rtenent on the price OF
tho liquors bought to be rectifed, which shall
be proved to the collector, by such evdenceand
in such manner as the Auditor of Public Ac-
counts may require; provided, however, that
the di.tiller may rectlfy liquors distilled By
himself, and psy LAX only u,,on the quantity
which remains after deducting therelrom the
qusntity distilled, and upon which he has al
ready paid u tax; provided further, that no tax
shan be required to be paid on liquors made by
the dlstil lntiOn Of fruits il the distlIer4 il