The Asheville citizen. [volume] (Asheville, N.C.) 1885-1889, 1888-03-08

heretofore or hereafter appointed
in the said districts.
Section 9. That the commissioner
of the Internal revenue with appro-
val of the secretary of treasury may
compromise any civil or criminal
case, and may reduce or remit any
fine, penalty, forfeiture, or assess
ment, under the internal revenue
laws.
Section 10. That section 3176 OF
the revised statutes be amended SO
as to read as follows: Section 3176,
the collector or any deputy collector
in any district shall enter into and
upon premises. if it he necessary, OF
any person therein VINO has taxable
property and who refuses or neg
lects to renuer any return or list
required, or who renders false or
fraudulent return or list, and make,
according to the best information
which he can obtain, including that
derived from the evidence elicited
by the examination Of the collector
and on his own view and infUrma-
ton, such list or return according
to the form prescribed, Of objects
liable to tax, owned or under the
care or management of such person
and the commissioner Of internal
reve4ue shall assess tax thereon,
including the amount if anv, due
tOr special tax, and the penalty of
twenty-five per centum and he may
add to such tax at the rate OF ten
per Centum per annum thereon
from and after the date when such
tax became due and payable, The
interest so added to the tax shall
be collected at the same time and
in the same manner as the tax and
list, or the return so made ard sub
scribed by such collector or deputy,
shall be deemed good ard sufficient
for all legal purposes.
Section II. That section 1856 of
the revised statutes Of the United
States be amended by striking out
all after sljd number and substi-
tuting therefor the following: And
tie commissioner Of internal reve-
nue., with the approval OF the sccre-
tary OF the treasury, may exempt
disti!lers Of brandy made exclusive.
ly from apples, PEACHES, grapes, or
other fruits, from any provision of
Thu bill relating TO the manufacture
Of spirits, except as to tax thereon,
when in his judgment it may seem
eXpedient to do so.
Section II. That the provisions
Of act entitled, "an act relating to
the production OF fruit brandy, and
to punish the frauds connected with
the same" approved March third,
eighteen hundred and eighty-seven,
be extended and made applicable
to the hrardy distilled from apples
or peacAe.:, or from any other fruit
brandy distilled from which is not
now required or hereafter shall not
be r quired, 10 be deposited in the
distiIlery warehouse; provided that
each OF tho warehouses established
under said act, or which may here
after be established, shall be in
the charg" either Of the storekeeper
or the storekeeper and gauger at
the discretion of the commission, I
| OF the internal revenue.
Section -. That section 3 332 of
the revised statutess and supple
meut thereto, shall be amended so
tina. said section shall read as fol-
lows: when judgment Of forfeit,
ure. in any case Of seizure, is recov,
cred against any distillery used OF
fit Tor Us" i'll the production of dis
titled spirits, because no bond has
been given. or against any distillery
used or fit for use in the production
of spirits, having registered a pro
ducing capacity OF less than one
hundred and fifty gallons per day
every still, deubler, worm, worm
tub, mash tub and fermenting-tut
therein shall be sold, as in the case
Of other forfeited property, without
being mu,ilated Or destroyed; and
in case Of the a~iZure Of still, do J.
bier, worm, worm.tub, fermenting'
tub. rash-tub or other distillins
apparatus of any kind whatsoever
tor any offeuse involving forfeiture
of same, it shall he the duty of Il {
seizing officer to remove the same
from the place where seized to {
place of safe storage, and said prop
erty SD seized shall be sold as pro
vided by law. but without beins
| mutilaled OK DESTROYED.
Section Il That section 1885 o
the revised statutes of the United
States be amended by striking ou
all after the said number and sub
stituting therefor the following
The secretary Of the treasury may
exempt al! distilleries which mash
less than twenty five bushels o
grain per day from the operation.
of the provisions of this title, re
iating to the manufacture of spirits
except as to the payment of tax
which said tax shall then be levied
and collected on the capacity of sale
| distilleries, and the said distillerie;
shall then be run and operated
without storeEeepers or gaugers
and the com mmissioner of internal
revenue, with the approval of said
secretary, may establish special
warehouses in which he may au-
! thoriz4 to be deposited the product
of any number Of said distilleries to
be designated by him, and in which
any distiller operating any such
dlstillery may deposit his product
which, when deposited, shall be
subject to all laws and regulations
as to bonds, tax, removals, and
otherwise as other warehouses. The
commissioner OF internal revenue
With approval Of the secretary oi
the treasury, is hereby fauthoriz-
ed and directed to make such rules
and regulations as may be neces'
sary to carry out the provisions Of
this section. Provided, that such
regulations shall be adopted as
will require that all spirits manu-,