Year: 1867

| OF the Session. SCHUYLER COLFAX, Speaker
OF the House of Representatives.


! CHAP. CLXXXIV.-CoNTINURD


| An Act to reduce Internal Taxation and to


amend an Act entitled can Act to provide In


ternal Revenue to support the Government, to
! pay Interest on the Public Debt, and for other


Purposes" approved June thirtieth, eighteen
| hundred and sixty four, and Acts amendatory
| thereof.


| Sec. 20. Aud be it further enacted, That there
| shall be appointed by the Secretary of the Treu-


sury an inspector for every distilery established


according to law, who shall take an oath faithful


ly to perform his duties; and who shall take an


account OF ali the meal and vegetable productions


or other substances to be used for the purpose of
producing spirits, when put into the mash tub or
otherwise used and shall inspect, gauge, and


prove all the spirits distilled, under such rules


and regulations as may be prescribed by the COM
| missioner of internal revenue; and shall take
charge of the bonded warehouse established for


the dlstillery la conformity to law; and such
warehouse shall be in the joint custody of such
| inspector and the owner thereof his agent or su
pcrlntendent; and when any spirits shall be plac-
cd III such warehouse, as entry therefor, in such
form as shall be prescribed by regulations shall


Immediately be made and signed by the owner of


sald spirits, and shall have indorsed thereon GER


tlicate of the Inspector that the spirits mention
| ed have been duly inspected and received in said
| warehouse, and such entry and certificate shall be
|


inspector shall not engage in any other business


while employed as an Inspector and shall be


paid five dollars per day for the time during


which he is engaged; and the amount OF compen-
sation thus paid for inspection shall be assessed
by the assessor upon the distilIer, and returned
| to the collector monthly for collection; and in


addition to the above compensation, such inspec-
| tor shall receive such fee as may be prescribed
| by the commissioner ofinternal revenue for each


and every proof gallon of distilled spirits inspect
| ed by him and removed to the bonded warehouse


which shall be paid by the distiller or owner of
| the spirits; hut no compensation shall be allow
! ed to such inspector for more than one inspec-
| tlon of such spirits. And in case the duties of
such inspector shall be greater at any time than
he can perform, upon the joint application OF the
inspector and owner OF such distiilery, the Sec
retary of the Treasury MAY appoint an assistant


inspector; and upon the refusal of the diSiller
join in such application, the collector shall de-
eide as to such necessity; and such assistant in
spcctor shall qualify in the same manner and be
subject to the same penalties the inspector,
and he shall be paid in the same manner as the
inspector at rate not exceeding the sum of
three dollars per day while so employed; and in


case of disagreement as to the necessity OF retain
ing the services of such assistant, between the
owner of the distillery and the inspector, the col


lector shall decide as TO such necessity, and his
decision in the matter shall be final. And in
of absence by sickness, or from any other cause,
of such inspector or assistant, the collector may
designate person to take temporary charge Of
such distillcry and warehouse, who shall during
such absence perform the duties, receive the
same rate of pay, and be paid in the same manner
said inspector asSis tent for the time he may
be so employed Provided, That tie owner, sfS-
ent or superintendent of any distillery who shall
use, cause or permit to be used, any materials
for the purpose of producing spirits, or shall dis
til or remove any spirits in the absence OF the ac-
ting inspector or assistant, without permission
granted by the collector of the DISTRICT shall for
felt and pay double the amount of taxes on the
spirits so produced, distilled, or removed, and in
addition thereto be liable to fine of one thOus
and dollars to be recovered in the manner pro-
vided for other penalties Provided further, That
any person who shall ship, transport or remove
any spirituous or formentcd liquors or wines. un-
der any other than the proper name or brand
known to the trade as designating the kind and
quality of the contents of the casks or packages
Containing the same, or who shall cause the same
to be done, shall forfeit Tie same, and shall,
conviction thereof be subject to and pay tinc of
five hundred dollars


Sec. so. And be it further enacted, That there
shall be appointed by the Secretary of the Trea
sury, in every collection district where the same
may be necessary, one or more general inspectors
of spirits, who shall be entitled to receive such
fee as may be prescribed by the commissioner of
internal revenue for each and every proof gallon
gaugcd and proved by him, to be paid by the
owner the spirits; and any owner, agent, or
superintendent of any distillery or bonded ware
house who shall refuse to admit an inspector up
on such premises, so far it may be necessary
for the performance of his duties, or who shall
obstruct an inspector in the performance of his
duties, shall forfeit and pay the sum of five hum
urea uOldTS, 10 De recovered III lnc manner pro-
vided for recovery Of other penalties imposed by
this act.


Sec. 81. And be it further enacted, That every
person making or distilIing spirits or owning
any still, boiler, or other vessel used for the pur
pose of distillng spirits or having such still,
boiler, or other vessel so used under his superin
tendence, either as agent or owner, using any
such STILL boiler, or other vessel, SHALL from day
to day, to make, or cause to be made true and eX-
act entry i'll book, to be kept in such form
bp nj int ma
scribe, of the number of pounds or gallons ofma-
teralS used for the purpose of producing spirits,
the number of gallons of spirits distilled, the
number of gallons placed in warehouse, and the
proof thereof and the number of gallons sold,
with the proof thereof, and the name and place of
business or residence of the person to whom sold;
and shall also on the first, eleventh, and twenty
first days of each month, or within five days there
after render to the assessor or assistant assessor
an account in duplicate, taken from his books in
the particulars hereinbefOre rccited, and verified
by oath, Of all the facts occurring after the last
1ay of account preceding. The entries to be made
in the books OF the distiller AFORESAID shall upon
he several days when the returns made
provided, be verified by oath affirmation of the
person persons by whom such entries shall
nave been made, in the presence of the assessor
assistant assessor, other proper officer, who
shall append thereto his certificate of the eXccu-


ion of the same. The owner, agent, or supern-
endcnt of any distillery shall, in the original
entries required to be made in his books by this
lct shall not have been made by himself subioin





we're made the following oath or affirmation: II
10 certify that to the best of my knowledge and
,eliefthe foregoing entries are just and true and
hat have taken all the means in my power to
make them So" Said book shall always be open
the inspection of any assessor, assistant asses
or, collector, deputy collector, revenue agents,
,r inspectors, and any premises where distillng
hall be carried on shall be open to said officers
" either of them, at all times. Any person who
hall violate the provisions of this section shall
or every such offence be liable to fine of five
hundred dollars. Amy person who shall render
IN account under the provisions of this section
Which shall be false or fraudulent shall be liable
o a fine of not less than five hundred dollars or
o imprisonment not less than six months.


Sec. 80 And be it further enacted, That there
hall be levied, collected, and paid on all distilled
pirts upon which no tax has been paid according
o law, a tax of two dollars on each and every
roof gallon, to be paid by the distiller, owner,
+ any person having possession thereof; and the
ak shall be lien on the spirits distilled, the
istilery used for distilling the same, with the
tills, vessels, fixtures, aud tools therein, and Oh
be interest of said distiler in the lot tract OF
md whereon the said distillery is situated, from
he time said spirits are distilled, until the sait
Ak shall be paid Provided, That the tax on al
prits shall be collected at no lower rate than tn
asis of rst-proof and shall be increased in pro
otion for any greater strength than the streDgt 4
first-proof.


Sec 49, And be it further enacted, That proc #
DiritS shall be held and taken to be that alcoht