Show continued from page 1 THE EXCISE TAX LAW and be it further enact enacted that the application in writing made by any person for foral forai a icente cense for distilling as aforesaid shall state stale the place of the number and capacity of the still or stills boiler or boilers and add the r ame came of odthe the person firm CR company or corporation using the same ard any person making a false statement in ill either gald eald particulars shall forfeit ard pay the kum aum ium Buni ot one hundred dollars to be er costs of suit gajc s c 41 and be it further enacted J that I 1 A addition to the duties payable for licenses h efeim provided there shall be paid ol 01 all that may be distilled d and sold or re inovia ed for consumption or sale of first proof 1 6 oa aind bind and after the first day of august eighteen hundred and sixty two the toe duty of twenty cents on each and every gallon gallons which shall be paid by the owner onner agent or superintendent of the still or other vessel in win h the I 1 said spirituous s shall have been dis disi i talle tiller duty shall be pai 4 at the time tima of rend rendle ering the accounts ofed of rp aliquot s eo so with duty re required aired to be rendered pythis bythia act provided that the doity on cp r liquors and all other spirituous beverages enumerate enumerated tin Lin in this act bhail b be collected at no lower rate than uhe the basis of first proof and shall be increased in proportion for any an greater geater strength than the strength of proof sec 42 and be it further enacted that the term first proof used in this act and in section six of the act of march second eighteen hundred bundred and sixty one entitled an act to provide for the payment of outstanding treasury notes to authorise a loan to regulate ana fix the duties on imports and for other p purposes ur poses shall be construed and is hereby declared to mean means that proof of a liquor which corresponds to fifty degrees of aralles Tr alles centesimal er adopted by regulation of the treasury depar ment jentof of august twelfth eighteen hundred and fifty atthe at the temperature of sixty degrees of thermometer anel and that in reducing the temperatures to the standard of sixty and in levying duties on liquors above and below proof the table of commercial values contained in the manual for inspectors of spirits prepared by professor isor mcculloh nn on ler ber er the superintendence of professor bache and adopted by the treasury depa department artmen shall bemused and ana taken as giving the propositions of absolute alcohol in the faulds gauged and proved according to which shall be levied ivied sec 43 and ana be it further enacted thau that inhere shall be designated by the collector in 41 every asies asses assessment district where the same iria irla 1113 maybe be necessary one or more mire inspectors vt who rho ho W B ul take an 0 anji ith faith falth faithful fur fut y ro to perform their dunes duney ea in tuch auch form as the commini coe Coc misi ner of MR I 1 ain infernal ernal revenue shall ghail prescribe and who aall bail be entitled to receive such fees as may inay bT fixed and arid prescribed by said commissioner land A nd all spirits dL drilled tilled as aforesaid by bk any irson arson licensed as aforesaid shall before the asame same bame is used or removed for consumption or alp sal bil ale be inspected gauged and prove I 1 by A idoine BM person so as aforesaid designas des dea ignat d for the he I 1 performance of such duties and who shall 1 ark upon the cask or other package con ital Itai nina nine such spirits sr brits in a manner to be e pre V ascribed scribed by said commissioner the quantity tand tt and proof of the contents of such cask or package with the date of inspection and the I 1 name of the inspector and any person tho who I 1 t shall attempt fraudulently to evade the pay ment of duties upon any spirits distilled as aforesaid by changing in any manner the mark upon any such sach cask or package shall forfeit the sum of five hundred dollars for aaen cask or package so alte altered reci reil or chanted changed to be recovered as here provided and the fees tees of such inspector shall in all cases by the owner of the spirits BO so lu in ejected gaui gaii gauged ed and proved and any such inspector who shall knowingly put upon adv fauch such casior cask or package any false or fraudulent 11 mmark mark roark sha shall I 1 be liable to the same penalty here bere fri before pro aided for each cask or package so 0 o fraudulently marked and any person who ahall shall use any cask or package so marked for Oe tn purpose of 0 selling spirits of a quality different ferent from that so inspected shall b subject toa qa like penalty for each cask or package so bad giec 44 and be it further farther fd ther enacted thattie I 1 owner or owners of any distillery may erect 1 at his or their own expense a warehouse of irod irom otone or brick with metal or fireproof fire proof roof to be contiguous to such distillery and buch such ige ise when approved by the collector ia is hereby declared a bonded ware houa of the united state stale s and shall be used only for storing distilled spirits and to be under the custody of the collector or his deputy and the duty on the spirits stored in such warehouse shall be paid when and as it is bold sold or removed from such warehouse for sale sec 45 and be it further enacted that every person who abo on the first day of Veigh meigh eighteen teen hundred and sixty two shall be the owne owner rot of any still boiler or other vessel faed or intended to be used for the purpose ike ite of dia distilling tilling spirituous liquors as hereinbefore provided provided or who shall have such still boiler vessel under hia bia superintendence either as agent for the owner or on his bis own account and every person who after said day shall use uge or intend to use any still boil er or other vessel as aforesaid either as owner agent or otherwise biall from day to day make true and exact entry or cause to be entered in a book to be kept by him for that purposes purpose 1 the number of gal gai gallons ons of spirituous I 1 ja quoos distilled by him and ais ala the number gold or removed tor for consumption or sale and the proof thereof 2 which book shall always be open in tail the day altime time sundays excepted for the inspection of said colle collector ctr who may take any minutes memorandums or transcripts thereof and shail shall render to said collector ol lector lecton on the first tenth and twentieth days daya of each and every month in each year or within five days daya thereafter a general account in writing taken from his books of the number oe gallons of spirituous liquors dis disi j tilled and sold or removed for consumption or sale bale and the proof thereof for the period or orf fractional part of a month preceding said baji day or artor tor such thereof as may have elapsed from the date of or baid said entry and re apo port t to the said day which shall next ensue and and shall shail also keep karp a boo books or book books in a fo a to be prescribed by the commissioner of internal revenue a d to be open at all seasonable ii urs uis for in lection by the collector and assessor of the district wherein shall be ente entered from day to day fay ray the quantities of grain or other vegetable productions or other substances put into the mash tub by him his agent d e ent or superintendent for the purpose of pro producing ducin bin aln spirits rits rita and shall verify or causee causa to be vericie verified the said entries reports books and general account accounts by b oath or affirmation to be taken before the collector or some other officer authorized by the laws of tha state to administer the same according to the form required by tuis acis act u where here the same is prescribed scrib bed ed and shall also pay to the collector the duties which by this act ought to be paid on the spirituous liquors so d stilled and solda sold bold or removed for consumption or ar sale and in said accounts mentioned at the abe tille tiac of rendering an account thereof sec bee 46 and be it further enacted that the collector of any district may grant a permit to the owner or owners of any distillery within his district to send or ship any spirits the product of said distillery alter the quantity and proof r bof thereof shall have been ascer tailed tan tau ed by inspection accor according ilin to the provisions of this act to any p place ace without said district and within the united states and in such case the bill cf ef lading or receipt which shall be in such form as the commissioner of internal revenue may diorec of the same shall be taken in the name of the collector of the district in which the distillery is situate Bitu situ ate and the spirits aforesaid shall be consigned in such bill of ladin or receipt to the collector of the district in which the pice alce pi ice is situate atey ates whither the spirits is bent sent sentor bentor or shipped and the amount of duties upon said spirits shall be stated in the receipt and upon the tte arrival of the spirits and upon the demand ot of the collector aforesaid afore afo Baul bani the agent 0 of tue the distillery ois uia villery Ullery and the name dame oe of the uhe agent for the convent congeni ence of the collector shall always appear in the bill of jading jailing or receipt shail shall pay zhe the dull a s upon the tue said spin s with the expense of freight and every other expense which has accrued thereupon and the baid said collector upon the payment if cf the duties aforesaid shall deliver the bill of lading or receipt and aria the spirits to the agent of the said distillery and if it the duties are not paid as afore aforesaid sai sal 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 bettum thereupon and arid all the general provisions provi provis sons ons of this act in reference to liens penalties and forfeitures as also in reference to the cA collection lection shall apply thereto and be enforced by the collector of the district ID iu which the sp rits may be provided that no permit shall be granted under tinder this section for cor a quantity less than fifty barrels and anil provided further fu ither that the commissioner of internal revenue under the direction of the secretary of the treasury treasure may make burb such further regulations and re require fuire such f urther arther securities as be he may deem proper in order to 10 protect project the revenue rev rei denue an i ito to cany early out the spirit an aal 1 intent of this section sec see 41 xua aua be it further enact enacted ena clel ei that thai distilled spirits may be e remo ed from the place of manufacture for the purpose of being exported or for the toe purpose of being re distilled for export and refined coal oil may be removed for the purpose of being exported after the quantity of spirits or oil so r moved shall have been ascertained by inspection ac C to the provisions provision of this act upon and with the written permission of the collector or deputy collector of tike take t e district districts without payment of the duties thereon previous to buch ouch removal the owner thereof having first given bond to the united states with sufficient sureties in the abe manner and form and under regulations prescribed by the commissioner of internal revenue and in at least double the amont amo nt of said du les ies 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 be lefore before ore t the e collector or d puy pu y collector to whom he may apply for a permit penult to remove remote any such spirits or oil in maimer manner and form to be prescribed by said commissioner Commis goner that he intends to export such liquors iroil er oils and that he desires de sires aires to obtain said permit for no other purpose wha ever and arid any collector or deputy cOll coil collector ector ettor is hereby authorized to administer such oath and provided farther further that no lo such removal stall be pe permitted bitted where the am ain un ot of duties does not exceed the sum of three hundred dollars nor in any cabe caie where there the person desiring such pervasion per perm maslon masion assion has baa f failed to perform the ablit obligation atlon of any bond bously ly given gi ven to the united states for the removal cooj of f an any such buch articles until the bame same shall have leen been f fully ully kept and performed and the collector of the district in which any such bond may be given is authorized to cancel said bond on payment of said duties with interest thereon at a rate to bs be fixed by baid said commissioner and all proper charges if i 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 cage of the breach of the obligation oe of any such bonfi boni the same shall be fort forthwith hAith forwarded by the collector of the district to the com corn mis missioner if f internal In ln ernal revenue to be by him placed in theban the ids of the first comptroller of the treasury who shall cause the same proceedings to be taken thereon for the purpose of collecting the duties interest and charges aforesaid as are provided in this thia act in case of a delinquent collector |