Year: 1864

OFFICIAL.


LAWS OF THE UNITED STATES
Passed at the Third Session of the Thirty-Sepenh


Congress.


PuBLIC-No. II.


AN ACT to increase the internal revenue and


for other purposes.


Be it enacted by the. Senate and House
of Representatives Of the United States Of
America in Congress assembled, That from
and after the passage of this act, in lieu Of
the duty provided for in section forty-one Of
an act entitled "An act to support the Gov
crnment and to pay interest on the public
debt" approved July first, eighteen hmm
dred and sixty-two, and in addition to duties
PAYABLE for licences, there shall be levied,
collected, and paid on all spirits that may be
distilled and sold, or distilled and removed
for consumption or sale, previons to the first
day of July next, of first proof, the duty Of
sixty cents on each and every gallon and
said duty shall be a lean and charge on such
spirits, and also on the interest of all per-
sons in default in the distillery used for dis
tilling the same, with all the stills, vessels,
fixtures, and tools therein, and in the lot or
tract of land whereon the said distillery is
situated, until the said duty shall be paid:
Proridcd, That the said duty on spurious
beverages enumerated in this act, shal be col
lected at no lower rate than the basis Of first
proof, and shall be increased in proportion
for any greater strength than the strength
of first proof


Sec. 2. And be 1t further enacted, That
all spirits or other articles on which duties
are imposed by the provisions Of this act, or
of the act referred to in the first section Sec
ton of this act, and amendments thereto,
which shall be found in the possession or Gus
tody or within the control Of any person or
persons for the purpose Of being sold by such
person or persons, in fraud OF the internal
revenue laws, as heretofore referred to, or
with design to avoid payment of said duties.
may be seized by any collector who shall
have reason to believe that the same are pos
sessed, had, or held for the purpose or design
aforesaid, that the same shall be forfeited to
the United States; and also all articles OF
raw materials found in the possession of any
person or persons intending to manufacture
the same for the purpose Of being sold by
them, in fraud of said laws, or with design
to evade the payment Of said duties, and also
all tools, implements, Instruments, and per-
sonal property whatsoever used in the place
or building, or within any yard or enclosure
where such articles on which duties are i'm
posed, as aforesaid, shall be found, may also
be seized by any collector or deputy collector
az aforesaid, and the same shall be forfeited
as aforesaid and the proceedings to enforce
said forfeiture shall be in the nature of pro-
ceeding in rem in the circuit or district court
of the United States for the district where
such seizure is made, or in any other court
of competen. jurisdiction and any person
who shall have in his custody or possession
any such spirits or other articles. subject to
duty as aforesaid, for the purpose of selling
the same with the design of avoiding payment
of the duties imposed thereon. shall be liable
to a penalty of five hundred dollars, or not
less than double the amount of duties fraudu'
lently attempted to be evaded, to be recover
ed and applied as other penalties provided by
the act heretofore mentioned. And the spir-
its and other articles which shall be so seized
by any collector or deputy collector SHALL dur
ing the tendency of such proceeding. be de-
livered to the marshal of said district, and re-
main in his care and custody, and under his
control, until final judgment in such pro-
ceedings shall be rendered: Provided. hoac-
erer, That when the property so seized my
be liable to perish or become greatly reduced
in value by keeping, or when it cannot be
kept without great expense, the owner there.
Of or the marshal of the district may apply to
the assessor of the district to examine said
property, and if, in the opinion Of said as
SCISSOR, it shall be necessary that the said
property should be sold to prevent waste or
expense, he shall appraise the same ; and the
owner thereupon shall have said property
returned to him upon giving bond in such
form as may be prescribed by the Commis-
sioner of Internal Revenue, and in an
amount equal to the appraised value, with
such suretics as the appraiser shall deem
good ard sufficient, to abide the final order,
decree, or judgment Of the court having cog
nizance of the case, and to pay the amount
of said appraised value to the marshal. or
otherwise, as he may be ordered and direct
ed by the court, which bond shall be fled
by said appraiser with the Commissioner Of
Internal Revenue. But if said owner shall
neglect or refuse to give said bond the ap-
praiser shall issue to the marshal aforesaid an
order to sell the same ; and the said marshal
shall thereupon advertise and sell the said
property at public auction in the same man
ncr as goods may be sold on final execution
in said district and the proceeds Of the sale
after deducting the reasonable costs of the
seizure and sale, shall be paid to the court
aforesaid, to abide its final order, decree. o.
judgment.


Sec. 3. And be 1t further enacted, That
all distilled spirits upon which an excise
duty ID imposed by law may be exported
without payment Of said duty, and. when
the same is intended for expectation, may,
without being charged with duty, beremovsd
! nndar anch niles and regulationa and unon