Year: 1866

to make true and exact entry and report of


the same, or to do, or cause to be done, any


of the things by this act required to be done


as aforesaid, shall forfeit for every such neg


lect or refuscl all the liquors and spirits made


by or for him, and all the vessels used in


making the same and the stills, boilers, and


other vessels used in distillation, together


with the sum of five hundred dollars, to be


recovered with costs of suit; which said
liquors or spirits, with the vessels contain


ing the same, with all the vessels used in


making the same, may be seized by any col


lector of internal duties, and held by him


until decision shall be had thereon accord


ing to law: Provided, That such seizure be


made within thirty days after the cause for
the same may have occurred, and that pro-


ceedings to enforce said forfeiture shall have


been commenced by such collector within


twenty days after the seizure thereof. And


the proceedings to enforce said forfeiture of


said property 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


competent Jurisdiction.


Sec 90 And be it further enacted, That


in all cases in which the duties aforesaid,


payable on spirituous liquors distilled and


sold, or removed for consumption or sale, or


beer, lager beer, ale, porter, and other similar


fermented liquors. shall not be paid at the


time of rendering the account of the same, as
| herein required, the person or persons


chargeable Herewith shall pay, in addition,


ten per centum on the amount thereof; and


until such duties with such addition shall be


paid, they shall be and remain lien upon
! the distillery where such liquors have been


distilled or the brewery where such liquors
| have been brewed, and upon the STILLS boilers


watts. and all other implements thereto be-
| longing until the same shall have been paid


and in case of refusal or neglect to pay said
| duties, with the addition, within ten DAYS
! after the same shall have become payable


the amount thereof may be recovered by dis
traint and sale Of the goods, chattels and
effects of the delinquent; and, in case OF such
! distraint, it shall be the duty of the officer
charged with the collection to make, or cause
to be made an account of the goods chattels
or effects which may be distrained, IA copy of
which, signed by the officer making such
distraint, shall he left with the owner or
possessor of such goods chattels, or effects,
at his, her, or their dwelling, with a note of
the sum demanded, and the time and place
of sale and said officer shall forthwith cause
notification to be published in some news
paper if any there he, within the county,
and publicly posted up at the post-office
nearest to the residence of the person whose
property shall be distrained, or at the court
house of the same county, if not more than
ten miles distant which notice shall specify
the articles distrained, and the time and
place proposed for the sale thereof, which
time shall not be less than ten days from the
date of such notification. and the place pro-
posed for sale not more than five miles distant
from the place of making such distraint:
Provided, That in every case of distraint for
the poyment of the duties aforesaid, the
goods, chattels. or effects so distrained may
and shall be restored to the owner or pos
SCISSOR if prior to the sale thereof payment or
tender thereof shall he made to the proper
officer charged with the collection, of the full
amount demanded, together with such fee
for levying and advcstising. and such sum
for the necessary and reasonable expenses of
removing and keeping the goods, chattels.
! and effects distrained as may be allowed
in like cases by the laws practice of the
State or Territory wherein the distraint shall
have been made but in case of non-payment
or neglect to tender as aforesaid, the said
officer shall proceed to sell the said goods,
chattes. and effects at public auction, after
due notice of the time and place of sale, and
NAV and shall retain from the proceeds of
such sale tile amount demandable for the use
of the United States with the said necessary
and reasonable expenses of said distraint and
sale AS aforesaid, and commission of five
per centum thereon for his own use render
ing the overplus, if any there be, to the
person whose goods, chattek, md effects
shall have been distrained.


Sec 81 And be it further: enacted, That
every person licensed aforesaid to distil
spirituous liquors, or licensed a brewer,
shall. once in each month, upon the request
of the assessor or assistant assessor for the
district in which his business as a dstiller or
brewer may be carried on, respectively,
furnish the assessor or assistant assessor with
an abstract of the entries upon his books,
herein provided to be made, showing the
amount of spirituous liquor distilled and sold,
or removed for consumption or sale, or OF
beer, lager beer, ale, porter, or other fer
mented liquor made and sold or removed for
consumption or sale, during the preceding
month, respectively the truth and correct
ness of which abstract shall be verified by
the oath of the party so furnishing the same.
And the said assessor or assistant assessor
shall have the right to examine the books OF
such person for the purpose of ascertaining
the correctness of such abstract. And tor
ary neglect to furnish such abstract when
quested, or refusal to furnish an examination
of the books aforesaid, the person so neg
lecting shall forfeit the sum of five hundred
dollars.


LICENSES


Sec. 81 And be it further enacted, That
from and after the first day of August,
eighteen hundred and sixty-two, no person,
| association of persons, corporation, shall


be engaged in, prosecute, or carry on, either
of the trades or occupations mentioned In


section sixty-four of this act, until lie or they


shall have obtained license therefor in the
manner hereinafter provided.


Sec So. And be it further enacted, That


every person, association of persons, partner


ship or corporation, desiring to obtain a


license to engage in any of the trades or oc-


cupations named in the sixty-fourth section


of this act, shall register with the assistant


assessor of the assessment district in which


he shall design to carry on such trade or oc-


cupation, first, his or their name or style :;


and in case of an association or partnership,


the names of the several persons constituting


such association or partnership and their


places of residence; second, the trade or oc-


cupation for which license is desired third,


the place where such trade or occupation IS


to be carried on fourth, if rectitier, the


number of barrels he designs to rectify If a


peddler, whether he designs to travel on foot,


or with one, two, more horses If an inn


keeper, the yearly rental of the house and


property to be occupied for said purpose
] or, if not rented, the assistant assessor shall


A., hall 1Na