Year: 1866

COHIluueCt.I


Sec 45 And be it further enacted, That


every person who, on the first day of August


eighteen hundred and sixty-two, shall be


the owner of any still, boilor, or other vessel,


used or intended to be used for the purpose


of distilling spirituous liquors, as hereinbe-


fore provided, or who shall have such STILL


boiler, or other vessel under his superinten-


dence either as agent for the owner on


his own account, and every person who, after
said day, shall use or intend to use any still,
boiler, or other vessel, as aforesaid either as


owner, agent or otherwise, shall from day to


dav make true and exact entry, or cause to


be entered


Sec. 49, And be it further enacted, That


the collector of any district may grant a


permit to the owner or owners of any distil-


lery within his district to send or ship any


spirits, the product of said distiliery, after


the quantity and proof thereof shall have


been ascertained by inspection according to


the provisions of this act, to any place with


out said district and within the United


States; and in such case the bill of ladin%


or receipt, (Which shall be in such form as
the Commissioner of Internal Revenue may


direct of the same shall be taken in the


name OF the collector of the district in which


the distillery is situate, and the spirits afore-


said shall be consig gned, in such bill Of la


ding or receipt, to the collector of the dis


trict in which the place is situate, whittier


the said spirits is sent or shipped, and the
amount Of duties upon said spirits shall he
stated in the receipt; and upon the arrival


of the spirits and upon the demand of the
collector aforesaid, the agent of the distil-


lery (and the name of the agent for the con-


venence of the collector shall always ap-


pear in the bill of lading or receipt shall


pay the duties upon the said spirits with


the expense of freight and every other ex-


pense which has accrued thtreupon; and


the said collector, upon the payment of the


duties aforesaid, shall deliver the bill of Ia


ding receipt and the spirits to the agent


of said distillery; and if the duties are not
paid as aforesaid, then the said spirits shall


be stored at the risk and cost of the owner


or agent thereof, who shall pay an addition
of ten per ccntum thereupon and all the


general provisions of this act, in reference to
liens, penalties and forfeitures, as also in
reference to the collection shall apply there


to, and be enforced by the collector of the
district in which the spirits may be: Provi-


ded, That no permit shall be granted, I'M
der this section, for quantity less than fifty


barrels: And provided further, That the


Commissioner of internal Revenue, under
the direction of the Secretary of the Treasu-
ry, may make such further regulations, and
require such further securities, as he may
deem proper in order to protect the revenue
and to carry out the spirit and intent of this
section.


Sec 47. And be it further enacted, That
distilled spirits may be removed from the
place of manufacture for the purpose of be-
ing exported, or for the purpose of being re-
distilled for export, and fine coal oil may he
removed for the purpose Of heing exported,
after the quantity Of spirits or oil so removed
shall have been ascertained by inspection,
according to the provisions Of this act, upon
and with the written permission of the col
lector or deputy collector of the district,
without payment Of the duties thereon pre-
viOus to such removal the owner thereof
having first given bond to the Tinted States
with sufficient sureties, in the manner and
form and under regulations prescribed by
the Commissioner of Internal Revenue, and
iii at least double the amount of said duties
to export the said spirits or oil or pay the
duties thereon within such time as may be
prescribed by the Commissioner, which time
shall be stated in said bond Provided,
That any person desiring to give such bond
shall first make oath, before the collector or
deputy collector to whom he may apply for
permit to remove any such spirits oil,
IN manner and form to be prescribed by
said Commissioner, that he intends to ex-
port such liquors or oil, and that be desires
to obtain said permit for no other purpose
whatever; and any collector or deputy col
lector is hereby authorized to administer
such oath: And provided further, That no
such removal shall be permitted where the
amount of duties docs not exceed the sum of
three hundred dollars, nor in any case where
the person desiring such permission has
failed to perform the obligation Of any bond
previously given to the United States for
the removal of any such articles until the
same shall have been fully kept and per-
formed. And the collector of the district
in which any such bond may be given is au-
thorzed to cancel said bond on payment OF
said duties, with interest thereon, ut rate
to be fixed by said Commissioner, and all
proper charges, if said liquors or oil shall
not have been exported, or upon satisfactory
proof that the same have been duly exported
as aforesaid And in case of the breach of
the obligation of any such bond, the same
shall be forthwith forwarded by the collec-
tor of the district to the Commissioner of
Internal Revenue, TO be by him placed in
the hands of the First Comptroller of the
Treasury, who shall cause the same pro-
ceedings to be taken thereon, for the pur-
pose of collecting the duties, interest and
charges aforesaid, as are provided in this
act in case of delinquent collector.


Sec 49, And be it further enacted, That
the entries made in the books of the distil-
Ter, required to be kept in the foregoing
section, shall on the first, tenth and twenti-
eth days of each and every month, or within
five days thereafter, be verified by oath or
to be taken aforesaid, of the
person or persons by whom such entries I
shall have been made, which oath affirm !
alton shall be certified at the end of such !
entries by the collector or officer administer !
ing the same, and shall be in substance, as
follows; :" do swear Cor affirm) that the
foregoing entries were made by me ON the
respective days specified, and that they
state, according to the best of my knowledge
and belief, the whole quantity of spirituous
liquors distilled and sold, or removed for
or sale. at the tlistillery owned |
by ----, in the county of -. amount