The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1888-03-08

ises (if it be necessary of any
person therein who has tax
able property, and who refuses or
neglects to render any returns or list
required, or who renders false or fraudu-
lent returns, or list and make, according
to the best information which he can
obtain, including that derived from the
evidence ELECTED by the examination of
the collector, and, on his own view and
Information, such list or return, according
TO the form prescribed, of objects liable
to tax owned or possessed, or under
the management of such person, and
! the commissioner of internal revenue
shall assess the tax thereon, including the
amount, if any, due for special tax, and
penalty of 25 per centum, and he may add
to such tax interest at the rate of 10 per
centum per anuum 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
the list or return so made and subscribed
by such collector, or deputy collector, shall
be deemed good and sufficient for all
legal purposes.
Section 11-That section 1855 of the
Revised Statutes of the United States be
amended by striking out all after said
number and substituting therefor the fol-,
lowing: And the commissioner of inter
nal revenue, with the apprOyal of the SEQ
retary of the treasury, may exempt dis
tillers of brandy, made exclusively from
apples, peaches, grapes or other fruits
from any provision of this title relating to
the manufacture of spirits, except as to
the tax thereon when, in his Judgment, it
may seem expedient to dc so."
Section 12-That the provisions of the
act entitled "An act relating to the pro-
duction of fruit brandy and TO punish
frauds connected with same" approved
March 30, 1877, be amended and made ap-
plicable to brandy distilled from apples
or peaches, or from any other fruit,
brandy distilled from which is now re-
quired, or hereafter shall be required to
be deposited in the distillery warehouse;
provided, that each of the warehouses es-
tablished 3nder the said act, or which
may hereafter be established, shall be in
charge either of the storekeeper or store
keeper and guager at the discretion of the,
commissioner of internal revenue.
Sec ion 13-That section 1882 of the Re-
vised Statutes and supplement thereto,
shall be amended so that said section shall
read as follows:
"When Judgment of forfeiture in any
case of seizure is received against any
distillery used, or fit for use, in the pro
duction of distilled spirits, because no
bond has been given or against distil-
Iery used, or fit for use, in the production
of spirits, having registered production
capacity of less than $50 gallons day,
every still, doubler, worm, worm-tub,
mash-tub and fermenting tub therein,
shall be sold, as in the case of other for
feited property, without being putila ed
or destroyed, and in case of seizure of a
STILL doubler, worm, worm-tub, ferment-
ing tub, mash-tub, or other distilling ap-
psratus of any kind whatsoever, in seizure
for offenses involving forfeiture of same,
it shall be the duty of the seizng officer
to remove the same from the place
where seized to place of
safe storage, and said property
so seized shall be sold as provided by law,
but without being mutilated or destroyed.
Section 14-Ihat section 1855 of the
Revised Statutes of the United States, be
amended by striking out all after said num-
Der and substituting therefor the fol-
lowing:
"Tne secretary of the treasury may ex-
empt all dlstilleries which mash less than
% bushels of grain per day from the op-
eratiOns of provisions of this title relating
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 said
distlleries, and said distilleries shall
then be run and operated without store
keepers or "storekeepers and guagers,"
and the commissioner of internal revenue,
with the approval of said secretary, may
establish special warehouses in which he
may authorize to be deposited any num-
ber of said distilleries,to to be designated by
him, and in which any distlller operat-
ing any such distillery may de-
posit his product which, when
SO deposited, shall be subject to
all laws and regulations as to bonds, tax
removals, and otherwise, as other ware
houses. The commissioner of internal
revenue, with the approval of the secre-
tary of the treasury, is hereby authorized
and directed to make such rules and reg
ulaGlOuS dS may Oe necesedry 10 carry out
the provisions of this section; provided
such regulations shall be adopted as will
require that all spirits manufactured shall
be subject to the payment of tax accord
ing to law
Section 15-That whenever it is made
to appear to a United States court, or
Judge having Jurisdiction, that the life or
health of any person imprisoned for any
Offense in county jail, or elsewhere, for
a period of one year, or less, is endan-
gered by close confinement, said court or
judge is hereby authorized to make such
order and provision for the comfort and
well being of the person so imprisoned as
shall be deemed reasonable or proper.
Section 16-That all clauses of section
3,244 of the Revised Statutes, and all laws
amendatOry thereof, and all other laws
which impose any special taxes upon
manufacturers of spirits, or retail dealers
in liquors, and retail dealers in malt Ii
quors, are hereby repealed.
Section 17-That this act shall be in
force from and after July l, 1888, and all
laws and parts of laws in conflict herewith
are repealed.
The total reduction in revenue made by