The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-03-07

the examination of the collector, and on
his own view and Information, such list or
return, according TO the form prescribed,
of the objects liable 10 tax owned or pos
sesscd or under the care or management
OF such person, and the commissioner OF
internal revenue shall assess the tax
thereon, including the amount, II any due,
for special tax and penalty OF Is per
centum, and he may add TO such tax in
tcrest at the rate OF 10 per centum per an
mum thereon from and after the date when
such tax became due and payable. The
interest 30 added 10 the tax shall DO col
lected at the same time aud in the same
manner IN the tax. And the list or re-
turn no made and subscribed by such col
lector or deputy collector shall be deemed
good and sufficient for oil legal purposes.
Section IL. That section 1920 Of the Re-
vised Statutes OF the United States be
amended by striking out all after said
number and substituting therefor the fol-
lowing:
"And the commissioner OF internal reve-
nue., with the approval Of the Secretary OF
tho Treasury, may exempt distillers OF
brandy made exclusively OF apples,
peaches, grapes, or other fruits, from any
provision OF this title relating 10 the manu-
incture OF spirits, except rs 10 the tax there
on, when in his judgment il may seem cx'
pedient 10 do SOL
Section IL. That the provisions OF an act
entitled "An act relating 10 the production
OF fruit brandy, and TO punish frauds con-
nected with the same, approved March 3,
1877, be extended and made applicable 10
brandy distilled from apples, or peaches, or
from any other fruit the brandy from
which is not now required or hereafter
shall not be required, to bo deposited In n
dlstillery warehouse; provided, that each
OF the warehouses established under said
act, or which may hereafter bc established,
shall be In charge either OF n storekoeper
or storekceper and gauger, at the discre-
| ton OF the commissioner OF internal rove
nue..
Section IL. That Section 3, $50 OF theRevis.
ed Statutcsand the supplement thereto shall
he amended no that said section shall read
IN follows "When judgment OF forfeit.
IRE, in any case OF seizure Ia recovered
against any distillery used or lit for use In
the production Of distilled spirits, because
no bond has been given or against any dis
iillery used or III 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 tcrmenting tub therein shall
be sold "a In case Of other forfeited prop
erty without being mutilated or destroyed.
And In case OF seizure OF q still, doubler,
worm, worm tub, fermenting tub, mash
tub, or other distill.ng apparatus OF any
kind whatsoever. for any oilenso involving
forfeiture Of the same. II shall he tho duty
Of the scizing officer 10 remove the same
from tho place where seized TO place Of
safe storage; and said property NJ seized
shall be sold us provided by law, but with
out being mutiatcd or destroyed"
Section IL. That Section ], 25j Of the Re-
yised Statutes Of the United States be
amended by striking out all after said
number aud substituting therefor the FOL.
lowing:
Tho Secretary Of the Treasury may ex
cmpt all distillcncs which mash less thar
twenty-five bushels OF grain per day froE
tho operations Of the provisions Of THU
title relating 10 tho manufacture Of spirits,
except as 10 thcpayment Of the tax, which
said tax shall then be levied aud collected
ON the capacity Of said dislilleries, aud
said disiillerics shall then BE- run and
operated without storckecpcrs or store
keepers and gaugrrs.' And the commits
soner OF internal revenue, with the mp
proyal OF the said secretary, NAV estab.
lish special warehouses;, in which he may
authorize 10 be deposited the product oi
any number Of baid dlsllllerlcs 10 be dcsig.
mated by him, aud In which any distilcr
operating any such distillery may deposit
his product, which, when ~ deposited,
shalt b. subjcc 10 all the laws aud rcgula.
tons as 90 bonds, tax, removals and other.
wiso as other warehouses. The commits
sioncr Of internal revenue, with the ap.
proyal Of the Secretary Of the Treasury, u
hereby authorized and directed 10 make
such rules and regulations M may be nee
cssary 10 carry out the provisions Of this
section; provided. that such regulations
shall be adopted M will require that all the
spirits manufactured shall be subject 10
the payment Of the tax according 90 law"
Section 10. That whenever II shall be-
made 10 appear 10 the United States court,
or Judge having Jurisdiction, that the
health or life OF any person imprisoned for
any olIense la a county jail or elsewhere
for period Of one year or less, IL endan'
gcrcd by close confinement, the said court
or Judge IL hereby authorized 10 mako such
order and provision for the comfort and
wcll-being of the person 10 imprisoned ns
shall be deemed reasonable aud proper.
Section 10. That oil clauses Of Section
3,2ii OF the Revised Statutes. aud all laws
amendaiory thereof, and all other laws
which impose any special taxes upon man
uiacturcrs u stills, retail dealers In liquors
aud retailers In malt liquors, are hereby
repealed.
Section IL. That this act shall be IN
force from aud after July !, 1883, and oil
laws aud parts OF laws In conflict herewith
arc hereby repealed.
The total reduction In revenue made by
tho bill u about SIS 600. made up OF
$50, 600, 600 ON tobacco and sb,0O0,00O on
various special taxes removed.
THE RKPupucAss nRmrLE UP.
The presentation Of the bill was the Gig.
nal for a vigorous onslaught by the lie
publican members on their Democratic
colleagues They roundly denounced the
majority for their conduct In the prepare.
ton Of this, and their Indignation was
heightened when proposition was put and
carried, despite their objection, 20 consoli.
date In one measure the tariff and revenue
bills. Mr.. Reed demanded 10 know upon
what precedent or by what authority the
Democratic members Of the committee
had departed from the usual plan OF
considering the Presidents message In sec.
tons, without anording the minority an
opportunity TO discuss In detail proposed
changes that might involve enormous loss
and iuctrievsble damage 10 the country.
Mr.. Kelly joined with Mr.. Reed In Wig.
orous protest against the methods adopted
by the majority.
Finally Mr.. Breckinridge, OF Kentucky,
offered a resolution declaring that the com.