Year: 1867

ditiOn thereto the sum of five per centum on the
amount of taxes unpaid, and interest at the rate
of one per ccntum per month upon said tax from
the time the same became due, penalty, eX-
cept from the estrtes of the deceased, insane or
insolvent persons: PfO0ioed That the tax on in
comes for the year eighteen hundred and sixty
six shall be levied on the day this takes effect.


That section one hundred and twenty three be
amended by striking out all after the enacting
clause and inserting, in lieu thereof, the follow
ing: That there shall be levied, collected, and
paid on all salaries of officers, or payments TOR
services to persons in the civil, military, naval,
or other employment or service. of the United
States, including senators and representatives
and delegates in Congress, when excepting the
rate of one thousand dollars per annum, tax of
five per centum on the excess above the said
one thousand dollars and it shall be the duty of
all paymasters and all disbursng officers under
the government of the United States, persons
in the employ thereof, when making any pay
ment to any officers or persons as atofesaid,
whose compensation is determined by a fixed
salary, upon settling or adjusting the accounts
of such officers or persons to deduct and with
hold the aforesaid tax of five per centum; and
the payroll, receipts, or account OF officers or
persons paying such tax aforesaid shall be
made to exhibit the fact of such payment. And
it shall be the duty of the accounting officers of
the Treasury Department., when auditing the ac-
counts of any paymaster or disburSeng officer,
withholding his salary from moneys received by
him. or when settling or adjusting the accounts
of any such officer, to require evidence that the
taxes mentioned in this section have been deduc-
ted and paid over to the Treasurer of the United
States, other officer authorized to receive the
same: Provided, That payments of prize money
shall be regarded as income from salaries and the
tax thereon shall be adjusted and collected in
like manner: POridtd further, That this section
shall not apply to payments made to mechanics
or laborers employed upon public works dnd
provided further, That in case it should become
necessary for showing the true receipts of the
government under the operations of this section
upon the books of the Treasury Department, the
requisite amount may be carried from unappro-
priated moneys in the treasury to the credit of
said account; and this section shall take effect
upon slavery and compensation for the month of
March, eighteen hundred and siXty-seven.


SEC. IA. Aatd be it fu, ther enacted, That there
shall be levied collected, and paid all distilled
spirits, upon which no tax has been paid accord
ing to law, tax OF two dollars upon each and
every proof gallon to be paid by the distill n,
owner, or any person having possession thereof,
and every proprietor and possessor of still, dis
tillery, distilng apparatus shall be Jointly and
scycraly liable for the taxes imposed by law upon
the spirits distilled therein and the tax shall be
lien upon the spirits distilled, on the distillery
used for dstlling the same, with the stills, YES
sells, fixtures and tools therein, and on the lot or
tract of land whereon the said distillery is stu
ated, together with any building thereon, from
the time said spirits are distilled until the said
tax shall be paid: Prouided, That the tax upon
any spirits distilled and removed from the place
Where the same were distilled, and not deposited
in bonded warehouse as required by law SHALL at
any time, upon knowledge of such fact obtained
by the assessor assistant ofthe district
where such spirits were distilled, be assessed by
him upon the dlstier of the same, and certified
or returned to the collector who shall immedi-
ately demand payment of such tax, and upon the
neglect or refusal OF payment by the dlStiller,
shall proceed to collect the same by distraint.
But this provision shall not exclude any other
remedy or proceeding provided by law: Proyided
further, That the tax all spirits shall be collect
ed at no lower than the basis of first proof,
and shall be increased in proportion for any
greater strength than the strength OF first proof.


SEC Is. And be it further enacted That proof
spirit shall be held and taken to be that alcoholic
liquor which contains oue-hai its volume of alco.
hol of a specific gravity OF seven thousand nine
hundred and thrty-nne {. 1880 ten thousandths
at sixty degrees Fahrenheit: and the Secretary
of the Treasury is hereby authorized to adopt,
procure, and prescribe for use such hydrOmeters,
weighing and gauging instruments, meters, or
other means for asceItaiDg the strength and quail
ty of spirits subject to tax, or for the prevention
or detection of frauds by disticrs of spirits, and
to prescribe such rules and regulations as he may
deem necessary to insure il uniform and correct
system of inspection, weighing, and gauging of
spirits subject to tax throughout the United
States. And whenever the Secretary Ofthe Treas
ury shall adopt and prescribe for any meter or
meters it shall be the duty of every owner agent,
or superintendent of a distllery, to make appli-
cation to the collector ofis district for such meter





same shall be furnished and attached to the dis
tlcry at the expense of the distiller, whose duty
it shall be to furnish all the pipes, materials, la
bor and facilities necessary to complete such at
tachment in accordance with the regulations of
the Commissioner of Internal Revenue, who is
hereby further authorized to order and require
such changes of or additions to distiling appara-
tus, connecting pipes, pumps, or clsterns, or any
machinery connected with OF used in or on the
distilery premises, may require to be put on
any OF the stills, tubs, cistcrns, pipes or other
vessels such fastcnings locks, or seals as he may
deem necessary. And in all sales of spirits here
after made, where not otherwise specially agreed,
a gallon shall be taken to be gallon of first proof,
according to the foregoing standard set forth and
declared Tor the inspection and gauging OF spirits
throughout the United States.


SEC. IL. 4nd be it further enacted, That every
person, firm, or corporation who distilS or man
ufactures spirits or alcohol or who breWs or
makes mash, wort, or wash, for distillation or
the production of spirits, shall be deemed dis
tilcr. And the making or keeping by any per-
son of grain, maSh wash, wort, or beer prepared
or fit for dstllation, together with the possession
by such person OF still or other apparatus capa-
bic of use for distillng upon the same premises,
shall be deemed and taken as prcsumptive evi-
dence that such person is a distiler.


SEC. H. and be it further enacted, That here
after all distilled spirits, before being removed
from the dstillcry, shall be inspected and gauged
by general inspector of spirits, who shall mark
the barrels or packages in the manner required
by law and so much of the act approved July
thirteen, eighteen hundred and sixty-siX, as re-
quires the appointment Of an inspector for each
distillery established according to law is hereby
repealed: PtOVided That such other duties as
have heretofore been imposed upon inspectors of
distilleres may be performed by such other duly
appointed officers as may be designated by the
Commissioner of Internal Revenue.


SEC. Is. And be it further enacted, That when
ever, in the judgment of the collector, there shall
be general warehouse so located as to be con-
veniently accessible to distilery, and in the
same collection district, the said collector shall
direct all spirits which may be stored in the
bonded warehouse attached to such distiliery to
be transferred directly to u general bonded ware
house; and all spirits thereafter produced in such
distillery shall be removed to general bonded
warehouse within the time and in the manner
heretofore required tor the removal to the bonded
warehouse attached to the distillery.


SEC. 49, ARd be 1T further endcted That no spirits
shall be removed in any cask or package contain
ing more than ten gallons from any premises or
building in which the same may have been dis
titled, rcdistilled, rectfied or man nufactured, nor
from any place or ofl storage, at any other times
pain of forfeiture of such spirits and every person
who shall violate this provision shall be liable to
a penalty of one hundred dollars for each cask,
barrel, or package of spirits removed. Any Of
ficer of internal revenue may be specially author
lied by the Commissioner of Internal Revenue to
seize any property which may by law be subject
to seizure and for that purpose such officer shall
have all the power conferred by law upon collec-
tors of intefnel revenue, and such special author
ity shall be limited in respect of tme place, and
kind or class of property as the said Commission
er may specify.


SIC On md bc If f,,yJbor e771cted That II