The New York Herald Newspaper, June 25, 1862, Page 2

piace of Drsiness. "And in allothor Gases tho.s3\d admas- Tha ap provided in this act for poracnal property simi: | larly sma tad any collector or deputy evilect nay, for the collection of duti posed upon time of hearing appesis, and from time to time there- | son by ‘iis ast AD comuaitisd tain tor collecting, i after as required, a certiied copy of such list or lists for | train the lands of such person situated in any 0 the proper collection districts ‘and tn default of | collection district within the State in which said officer v of the duties enjoined Gpon assessors by this | resides, and his proceedi:.ys in relation thereto shall have section they shall severally and individually furteit and | the same effect as if the same were had in his proper y the suin of Ove hundred dollars to tho use of the | collection distc: Ps that ic jates- and, moreover, shall forfeit their com} oem ae gen where the of an: or persons duly dl to deal re to reall, or trade in, oF aon same, such person or persons having made }iwful ent of lis, her, or their house or premi-es for sosh purpose, Wehalland may be lawful for any porsomcsuis. carrying on the trade or basiness of an auctinneer, OF selling any. dg or chattels, lauds, tenements or here- ditamonis, by aletlon as/afopbeaid,, ‘boing ui for Lhat parpose, to’ecll such goods or vies as Of the United States, and shall be tsedonly for storing | dist the distilled spirits, and tovbe under the custody of the thereon, preseus Lo auch c or his. lector or hi assistant. And the duty on the spirits | ties an invoice of the quantiy or number of bar ‘Stored im such warchous@ shall bo paid when and ag it js | about to be removed for the purpese of storage and sale, sold or removed from such warehouse for sale. specifying @ such invoice with Teosonabie certainty the- of each species of. 4 ty or tox that shal! accrue, so as to Sec. 45. And b+ it furhy enact d, that every person | dapot or warehouse in which he davends to place such oxen ag far as \Inay doe, she amount coile og ieee who, on the first day Of August, cighteon hyndrod and six- | beer, lager besr or alo; and thereupoo such collector or each souree of revel Xo, with'tho moneys paid fo the col- | ty-two, shall be the owner of any still; bofley,or, other | deputy shall endorse on such iuvoice bts permission for lectors 4 deputy col'setors, and to the other officers | vessel, used or intended to be used for the parpose of } such removal, atid shall at the samo time transmit to * Se0. 88. And be it Purther enadted, That separate ac- counts shail be kept at the Treasury of ali moneys re ceived from’ interval duties or taxes in each cf tho respective States, Te ritories and collection districts, and that sopara:¢ accounts shall be kept of the amount hel’s, executors, or adminstrators, or any person on | employ: of the’ respective Statos, Territories | distiiling spirisuons liquors, as hereinbefore provided; or | the Of the district in which auch depot or | aforesaid, at auction, for and om behalf of such person oF peaensore: Frovid “a, yp ba be in tl their banal, shall have, divert to Tedeomstpe lsnds Co sad-colieatinn dintsinpe- oa. aie b ular form VA who, shall oe such st Rf poltot. of ofhes vessel under hig Sawer eres luplicate of such’ lavoles; 08 persons, perp Jnee - o¢ stele eutored. hemes oe urs as aforesaid, withi: oue year from and. after the record. | Ww! accoun! shall Sesretar; superintendence, either it for tl ner or on his iter the maiufacturer of the beer, lager beer or | premigeg, without license onerate any gsessor as aforesaid (rom such forfeitures, | ing of the sald dood, upow payment to the parcl tf we dj parece wh, after enld any, atiall 4 @loed-removed, shail-rentios che. eam and pay | Salo. Fhe provisiots of this ‘cobion shalt net nvply t ery person wit, after use or intend to use any still, boiler, or other vesse, as either as owner, agont, or otherwise, shall from day te day make true anti exact entry, or cause tb be entered, in. a book to be kept by him for that purpose, the treasury, annually, in she month of December, to | own account, and e Chr at and en fucose, Th tare a be ‘ . 84 re allowed to the collestors appoimed under this act, in full compensation for their services amd that of their depu- ties in carrying this act into cen] per centum upon the first aundr id doliars, and | him, and also the number of gallons sold, or renioved for” accovel ‘She same duties, and be sulzevt Co the same jiabilities | judictat or executive effloers making-auction sales by vir~ aud penalties ag if ‘the beer, lager boer or ale.ao remov- | Vue of cee judgment or decree o! any court, nor publi See manufactured in- the «istrict. Tie lien of | males ras hrigiy oe ame sig mort af United States ui) the beer, iqzor peer or wig. tobe }.. Sec. 63. And, fui enacted, ithe death Tomoved, as herein. provided, abkl! continuo with the | Ol eby Potwon of pervonsilicaLsed under or by virtue of in whole or in part, as to bim shall ‘a whale P 0 shall appear just and he canmot be found inthe county where the land ° are situat to the collector for the use of the pure! T, Ant be it further enavted, That there shall bo | his hetvs or assigns, of the amount paid by the purchaser, and paid to the several assessors and assistant | with Interest on the same at the rate of twenty per cent assessors, for their services under this act—to each as- | per annum. Sessor three dollars per day for everyday employed iu Sec. 22. And be it further enacte?, That if avy collector sane'eth-ct, aNd to the sameextent asi no sich removal | thivact, or gpon the removt of ayy such person or per- making the necessary arrangements ahd givingthe veces | shail lind upon any list of taxes returned to lym for col- | emeiper’centum upon all sums above conatmption of wale, and the proof thereot, which book | Rad been mace. ‘The Commissioner of Iuternal Revene | sour from the house or promises at ‘whichhe, she, or sary Insirvotions to the assistant assessors for th» | lection property tying within his district which te} sand dollars, sucl commissions to jpon te | shall always be open in the daytinie, Sundays exceptod, |) May prescribe such rules ashe wwy deem necessary (or | they wore authorized by suck license to oxerviks or carry uation; aud five dollars per day for every dayem- | charged with any spoctic or ad yalorem tax or duty, but | amounts by them respectivel: fog cored accounted | for the inspection of the sa eotlector, who may take | the papnest carrying tie provisions of thia section | 0” the trade or business moxtioned in such license, it ‘ed in ing appeals, revising Valuations, and mak- | Which is uot Owned, occupied or superintended by some | for under the instructions of the Treasury Department: | any minutes, memorandums or transcripts thereof, and | into efvect. suall ced may be lawful for tho person or persons sutho- ‘ it Sec. 6R: And be é further enacteal,, What the entries senses to authurige aug euspower, by. made iv (he books required to be kept the foregoing | dorsem ‘Buck license, or otherwise, a7 the . seotion shall,on said first day of eavliand every montis, of Interual' Revenue shal! direct, therexecutors oF or withinten days thercaiter -beverided by the outh oF istrators,or the wifo or shfid of such deceased a®rmation, tobe taken as afosesaid, of the personor pov: | person, the ‘assigns of duch: person or ‘sons-by whom such evtries shall have been made, whick «| Persons so removing, “#ho shiil be possessed castor aifirmusion shail Le certifiéd'at die end of such | of and occuay-the house or premises before usad (or such entries: byt%e ovilector or officeradministering the same, || Purpose ag aforesuld ia ke munnerto exerciso or carry and shall be, dn substanee, as follows:— jon the same trade or business mentioned in ay ad “T do swear (oF ailirm) that tli fo. ogoing ontries were | "it or upon the ‘same heuse or premwes at Ww! sued made-by me ontive respective daysrspecided, and that | Person or persous ag- aforesaid deoersed, or removing as they state, aerording to the best of my knowledge and | before mentioned, by yiutueof euch !seense to hira, ber, belief, the whole qaantity of fermented liquors brewed | of them, in that beliaif granted, befors exercised or car- or brewed and sold at the bréwory owned: by riod on duch trade or bustuess for or dstring the residue out lists ugreoably to the provisions of this act; and | person known to such collector to reside or to have some | Provided, Tost in'n0 case shall such commissions exceed | shall render to suid collec pa aph oan for every hundred taxabie persons contained | Plice of business within the United States, syn collector | the sum of ten thousand dollars per angum. And there |; twentietivdayso! each and every meth in cach year, or {2 tho tax list, as dolivered by him to saldcollectors, aa | sball forthwith tako such property mto his custody, and | shall be further allowed vo each collector’ his necessary | within five days thereafter, # geverabaecoune in writing, va to the Commissioner of Internal Revenue; to | shall advertise the same, and the tax charged upon the | and reasonable charges for stationery and’ blank bocks | taken fronvhis books, of the number of'gallons of spiritu- fact auistant asseusor three doliars for every day ac- | Same, in some newspaper published imbis district, if ang | used in the performance Wf his official auties, which, | ous liquors distitied and sold, or removed for consump- {ually eraployed im collecting lists and making val shail be published therein, otherwise in some newspaper | after being duly examined and cortified by the Commis- | (ten or sale,and the proof thereof, for tne period or frac- tions, che namber of days nocessary for that purpose to | in an adjoining distriet, f0F the epeet ot Mblvtp degre; ent bsner of Titernal Revende: shall'be-paid out of the Tres- | tional part of a’ mont® preceding said dey, ov for such ys certified by the assessor ani proved by the | if the taxes thereon, with all charges for advertising, |: Sury: Provided, That’ the Secretary of tho Treasury be | portion thersef as may have elapsed from the date of ae xnissioner of Internal Reve and one ‘dollar | Shall aot be paid within said thirty daye,-suoticollector } authorized to make such further allowance*for deputies | said entry and'report to the said day which shall noxt = every hundred taxable persons contained in the tax | Shall procoed to sell the same, or 80 muclyas is nécessary, | 9# may be reasonable in cases i@ which, from the terri. | ensue; and shall ‘also keep a book or books; in # form to | a8 completed and geltvered by him to the assessor, | in the manner provided forthe sale,of other goods dis- | trtei extent of the district, iSmay seem just to make | be prescribed by'the Commissioner of Internal Revenue, And the said assesso*# and assistant assessors, respec- | trained for the non-payment of taxes, and out of the pro- | stch-allowatce. and % be open nt atl seagonable hours for inspection by Nively, shall also be allowoil thoir necessary and reason. is shall satisfy all tases charged upon such property, Sec. 95. and be it finther enact @, That when avy duty | the collector and assessor of the district, whercia shail able charges for stationory and blank books used in the ith the costs of advertising and selling the sane. And | OF tax.shall have been paid by levy and dis! Talat, Say be entered frommliy to day the quantities of grain or cm Wie first, teuth and J execution of their duties, aud tho compensation herein | like proceedings to those: provided inthe ing see- | person or persons or panty whomay feel aggrieved there- | othor vegetable productions her substances put | in the county-of-———, amountingto———bacrels,”” of the term for whith'suale license. woeoriginally gramt- Specified shall be in fuil fur all expenses not otherwise | tion e the purchase and resale of propert Pe nicn cask by may cane to spe te “district for relief, a en re Lar See. 085 wre) er te further enacted, That the owner, into thi# mash tub’ by him, hig agent or superintendent, and exhibit such evidence as he, she or thoy may have | for the putpose of produeing’spirits; and shallverify or L of the-wrong done, or su) to have been done, and | cause t »be verified’the sxid entries, roports, bosks and such additional rates of compensation to be made to as- | provisions of this section. And any surpluy arisin after atull investigation assessor shall report the yaneral accounts, by bath or affirmation, to be taken be- sess0rs and assistant assessors in the Sta es of California | from any sale herein provided for shall be paid | case, with such parts of the evidence as he may jutge fore the eollector or some other officor authorized-by the avd Oregon and the Territories, as may appear to him to | into the treasury, for the benefit of the owner of the | material, {neluding also sueh as may be regarded ma- | laws of (Re State to administer the same acevrding to be just and equitable in conse juence of the greater cost | property. And the Secrotary of the treasury is autho- | terial by the party aggrieved, to the Commissivuer of | the form required by this act, where the same is: pre- of living and travelling in those States and Territories, | tized in any case where money shall be paid’ into the | InternatRevenue, who may, if-itshal be made to ag } scribed; amd shall also-pay t the collector thedaties and as may in his judgmeut be necessary to secure the | Treasury for the benefit of any owner of property sold ap | pear to him that such duty or taxwasievied orcollecte%, | which by‘his act ought’ to’ Be paid on the spirttuons particularly authorized: Provided, the Secretary of the | mot be sold for she amount of duty or" tax due thereon, agent or-superintendent aforesaid shall} in case the origi- eagury shall be, and ho is hereby, authorized to fix | shall be haa with regard to property soldi under the nal entries required to be made in-bis books shall not de sabjoin re oath soa mation the following. omib [rma ston ;:to: as aforesaid:— ie “] do swear (or a@irm) that, tothe Dest of my know- joes and beho/, the foregoing emfrics ere just and true, and that I have yall the means in my power te make eds withouttuking, out any fresh Noonge or paymens of . ang additional amy) or ang fee ‘herespem for tha reaidue ; of euch term, and’ until oxpiration thereof: Provided, always, That a fresh eutry of tho promi: ea at whic ues trade or business shall comtinue to biy 80 oxorcised oF carried on us aforesaid sballthereupon ,¥e made by and in thename or names of the person or p: sons to whom such Authority as.aforesaid be grant wd. Sec. 64 levies license dutieson persons: ber in 44 services of competent and efficient men, provided the | aforesaid, to repay the same, on. proper proof being fur- | in whole or-in part, wrongfully or unjuaily, certiiy the | J ‘80 Natilied or gold, or removed for consumption | them so.” tain kinds: of business.» (See compilation rates of compensation thus allowed shall not exceed the | Rished that the persoa ‘applying therefor is entled'tore- | amount wroogtully’ and Tajussholevien eof coltectod, ands cy "jn raid accounts’ mentioned, at the fine of Sec. 54. 4nd be tt fiirther enacted, That the owner,agent | yesterday’s op poe Tha ¢ where the And enacted, rates paid to similar officers in such States and Terri- | ceive the sumo, the same ghall be refunded und pai@ te the person or “|| renderin, or superintondent of any: Kessel or ww8s.'s'used in making ‘account thereof: Yovided, That intesti- tories respectively. In cases where a collection district | Sec. 23. And de it further enacted, That tho several'sol- | persons or party as aforesaid, ftom any moneys in the | mating tho duty upon all distilled spirits removed’touny | fermented liquors, or of any still, bailor, or other verse! coeipts oraaies of any apotl \ecaries, con. embraces inore than one Congressional district, the | lectors shall, at the expiration of cach and every moath, | treasury Srcattormiee ‘Appropstated, pas tbapreaatar piace Sther sian tho plae-of dist tibstion, there shalt be | Used tn the distillation of apirits onwhich-daty is pays. | fectiouers, eating x ists or retail dealers Secretary of the Treasury may allow the assessor such | after they shallrespectively commence their tious, | tion of Suck-gertificate to the proper olticer thereof. Geducted frcms the gross-numler of gallons soTemoved { dle, who shu'lmegiect ‘or refuse to mmke trae ani exact | stall novexceed the sum of: one thousand . dollars, Bue compensation a3 he may deem necessary. transmit to the Commissioner of Internal Revenue, @ Soc. 36. Are be it further enacted, That in all cases al! loss frov#' | entry and ronort of the samc, or to do, °F cause to.be | apothecasies, confectioners, eating houses \ aud retail e , soakage, evaporation, transit, or Sec. 18. And be it surther enacted, That each collector, | statement of the collections made by them, respectively, | distraint andtaie of goods or chattels, for non-payment rwise; and the duty shall be assessed, collected"and on receiving @ list, as aforesaid, aud from time to time | Within the month, and pay over monthly, or at such time | Of taxes proyided for in this aot, -the:béll.of sale of such upon the@et number‘of galione after the deduetion as such lists may be received from the said assessors, | OF times as may be requiced by the Commissioner of Im | goods or chattels given by the officer malsing such sale | as aforesaid: Provided, further, That such ded:otton respectively, shal! subscribe three receipts; one of which | ternal Revenue, the moneys by them respectivelyicot- | to the purchaser thereof shall be conclusive evidence of in no ce#e exceed Ave per contum of the gross shail be givon om a full and correct copy of such list, | lected within the said term, and at such places as mag | the right of theofficer to make such:eale; and of the cor- | ynautity so recsoved. which list shail be deliverod by him to, and shall remain | be designated and required-by the Commissioner of In- | rectness of his proceedings in selling the same. Sec, 46. And be tt further enacted, That the collectorof with, the assessor of his collection district, and shall be | ternal Revenue; and cach of the said coilectors shalk Sec. 37. and’ be it further enacied, Thas if for any | omy district mapwgrant a permit tothe owner or owners: ‘Open to the inspection of any person who way apply to | complete the collegtionof.ail sums annually assigned to-} eause, at any time after this act goss into operation, the | oMany distillery within his district to send or shiprany inspect the same; and the other two receipts shall be | bim for coliection, as afovesaid, shall pay over the same<| laws Of the UnitedStates cannot be execated ina State | spirits, the proditet of said.distilieny, after the quimeity given on vegate statements of the lisis aforesaid, | iuto the treasury, aud shall render his final account to | or Territory of the United States, or any:part thereof, it | and proof therecPshall have been ascertained by inspec- exhibiting the gross amount of taxes to be collected im | the Treasury Department as often as he may be Bas ea shall be the duty of the President, and'he is hereby tiow according to the:provisions-of this act, to any place thorized, to to execute the provisionsof this act | without said district and withintte United Statespand. 5 dono, any of the-things-ty. this act requiredsto be done | dealers stall’ not be required: to take out or * pay for It- as aforesaid, shal forfeit for every such nogioct or-re- |: fusal all the liquors andepicits made. by orfor him, and ali the yossels-used in making the samo, andthe stile, doll aud other vessels used in distillatiom; together with the sum of-five hundred: dollars, to be-recovered with costs of enit; which said Mquors or spirits; withthe ‘easels containing the same; with all the vecsels used in making the sarseymay be seiaed by any collextor of-imer- | wal dutios, and-beld by bim.until a decision rhwl-be had mM according £0 law, growkied thas such seizure be Commissioner of Internal Revenueshall prescr ibe, and so of all otl or annual sales orrecipte, where thi | rate of H- cense is are grote the amount of sales or rc eeipts. Sec. 66. dnd be i further: enacted, That no tained in thé-preceding, thts act, lay: g on licenses shall be eoustrued 40 require ‘licen ve for the sale of goods,;wares snd:meretiandise made or ) woduced and sold by the manufacturer or:producer at the sanufac- his collection district, one of which aggregate state- | aid within Six months from and after the day when he 20 proceed meade within thirty days.eiter the cause for the same 2 iments and receipts shall be transmitted to the Commis. | shall have received the collection lists from the said as- {within the Hmits-ef such State or Térritory, or part | inskeh case the bill of luding,or receipt (which st-wi_be | may have occurred, and that proceedings to euforce said | tory or place where the sameis-umadeor produced; +40 vint- sioner of Interval Kevenue, and the other to the First | Sessors or assistant assessors, as aforesaid. ‘thereof, or Districtf Columbia, so soon awtheasthority | in sesh form as the Commissioner of Internal Re seas | forfeiture shzil have beon commenced by suchieolleotor } Dery who selb, at the place where'the same is ma: te, wine Comptroller of the Treasury; and all lists received from | Sec. 24. And be it furtrer enacted, That each collector | of the United Statestherein shall bere-esmbtished, aud to | maytdirect) of the same shail be taken in the name >the | within twenty days alter:te: seizure thereof. .And the: %, er My pense sof he _ eens apa |, proceedings to antorcs said: forfeiture of said.property shall be in the rasure ofa.proceeding in rem, inshe cir- } cuit or district eourt of the United States for thediatrict where such seizure is made, or in any othsrcourt of competent jurisdiction. Sec. 55. And twat funthervenacted, That in alb-cases- in which the duties-aforesaid, payable on spiritousdiquyors distilled, and scld. or removed for consumption crsale; or time to time, as aforesaid, shall be in like form and | Shall be charged with the whole amount of taxes by him manner transmitied as aforesaid receipted, whether contained in lists delivered to Sec. 19. And be it further enacted, That each of said | him by the asgessors. respectively, or delivered or trani coliectors shall, within ten days alter receiving nis | mitted to him by assistant assessors from time to time, aunual collection list from the assessors, respectively, as | Or by other colleetors, and shali bo credited with the aforesaid, give notice, by advertisement published in | amount of duties or taxes contained in the ‘lists trans- uunty in his collection district, in one newspaper | mitted in the manuer above provided to other collectors, printed in such county, if any such there bo, and by | and by them receipted ag aforesaid; and also for the collect the sums witich would have been-duefrom the | coll-eter of the district in whichsthe distillery is s' mate, persons residing or holding property, goods, wares or | and the spirits aforssaid shai) beconsigned, in suc bill. merchandiss, object or article therein liable-to any duty, | of lading or receipt, to theceliector of the district in license or tax, with taterest at the rate of six. per centum | whiclsthe place is situate whithor the spirits are: mt.or ‘per annum thereon from the time such duty,.lscenso or | shipped; and the amount of duties-upon said spirit sahall ‘ax ought to have been paid until paid inthe manner and | be s:ated in the receipt, fromwhieh amount the alow. wader the regulations prescribed in this 2et;.s0 far as ap- | ance made by this act for evaporation and waste 8’ sil-be pilcable, and where mot applicable the assessment and | deducted; and the arrival.of the spirits, au poem a a] making up of tnedicines for Blok lame oF isons. ot per. . or paregra;h npmber prescriptions fer their own patients, Sec. 67. Ard: be t¢-further enacted, That no license hereinbefore provided for, if gramted, sbali be construed. to authorize notifications to be up im at least four public places | duties or taxes of such persons as may havo ded, | levy +hall be made and the time and manner of collection | the demand of the collector afereguid, the agent beer, lager beer, ale, porter, and other similar ferment- commencement on continua tion of aay” b u liec or become insolyent, ulated x P r » fi ed hiquors, sha!l..not. be- at the time.of.ron- } trade, business,occupation or employment therein men in each county in his collection district, that the said become insolvent, prior to the day when the duty or | regulated by the instructions and directionsot the Cont. | distillany (and the namo of therngent,for the conve sence: | ae vlan str ges ho ve > ae rep pee beri ro are rT duties haye become due and payable, and state the time | tax Ought, according to the provisions of this act, to and place within said county at which he will attend to | baye been collected: Provided, that it shall be proved receive the same, which time shall not be less than ten | to the satifaction of the First Comptroller of the Treasury days ster such notilication; and all persons who shall | that due diligeuce was used by the collector, and that no negiect to pay the dues ind taxes so as aforesaid as- | property Was leit from which the duty or tax could have sessed upen them to the collector within the time | been recovered. And each collector shall also be credit- specified, shall be liable to pay ton per centum additional | ed with the amount of all property Purchased by him ‘pon the amount thereof, the fact of which liability shall | for the use of the United States, provided he shail faith. be stated in the advertisement and notifications afore- | fully account for,and pay over the proceeds thereof upon said, And with regard to ull persous who shal neglect | @ resale of the samo as required by thisact to pay ag aforesaid, it shail be the duty of the collector, | Sec. 25. And be it further enacted, That if any collector in person or by deputy, within twenty days after such | shal! fail either to collect or to render his account, or to nogiect, to make a demand personally, or at the dweil- | pay over inthe manner or within the times hereiube. ings or usual places of business of such persens, if any | fore provided, it shill be the duty of the First Comptrol- they have, for paymout of said duties or taxes, with the | ler of the Treasury, and he is hereby authorized and re- ten per centum additional aforesaid. And with respect to y after such delinquency , vo report tae all such duties or taxes as are not jucluded in the annual tor of the Treasury, who shalt issue a. dists aforesaid, aad ali taxes and duties the collection of 8 against such delinquent collector and which is not otherwise provided for in thisact, it shall be | bis sureties, directed to the marshal of the distriat, the duty of each collector, in person or by deputy, to therein expressing the amount of the taxes with which mand payment thereof, in manuer aforesaid, within ten | the said collector is ¢hargeable, and the sums, if any, days from and after receiving the list thereof from the | which have been paid. And the said marshsl shall, hin- assessor; and if the annual aud other duties shall uot be | self, or by bis deputy, immediately proceed to levy and paid within ten dayss:om sudafter gach demand thereior, | collect the sam which may remain due, by distress and. at shall be lawful for such coliector or his deputics 10 | Sale of the goods and chattels, or any personal effects of ci it duties of taxes, with ten per | the delinquent collector, giving at least five days notice ‘missioner of Internal Revenue, under the direction ef | of the eollector, shail always appear in the bill of ‘ading the Secretary of the Treasury. or rocetpt) shall pay the duties upon the said spirits, Sec. 38, And be it further enac'el; That the-ofMeers who | with ‘he expense of freight axa. every other e "pense be appointed under this act, except within those | which .has accrued thereupon;.and the said co’ ator, within any State or Territory, which have | upon tits payment of the duties sforesaid, shall ‘eliver been or may be otherwise specially providedsfor by law, | the bilbof lading or recoipt and the-spirits to the s yept of: shall be, and hereby are, authorized, in all oases whore | the sa.d-distillery; and if the-datiesare not pald a: sfore- the payment of such ‘tax has not been assumed by tho | said, thon the said spiriic shall be stored at the ‘isk of State, to pertorm all the.daties relating to or regarding | the owner or agent thersof,,who shall pay an add tlan of tle assessment and collection of the direct tax imposed | ten per cent thereupon; and all the genoral prov!aions of by an act entitled ‘‘Amact to provide increased revenue | this actjdnreforence to liens, penmitics and forf #ures, from imports, to pay interest on the public debt, and for | as also iavrefe oe to the collectiom, shall apply saareto, other purposes,” approved August fifth, eighteen hun- | and be enforced by tho collector of the district twhich ved and sixty-o1 or-any direct tax which may be | thespiritsmay be; Provided, That ilo permit “hallibo hereafter enacted: rided, That the sum of nineteen anted under this section for aquantity less tl am fifty thousand three hundred and twelve dollars, direct tax, arrels.+. And led further, t the Comn iasioacr laid upon the Territory of Nebraska by saidact,shall be | of Internal Revenve, under the diraction of the Saaretary paid and satisfied by deducting said amount from the | of the Treasury, may makasuch further regulat op as-he eppropriation for legislative expenses of the Territory of | may deem proper in order-to protet the reven mand to Nebraska for the year onding thirtieth of June, eighteen | carry cus the spirit and intention, of this sectior .. bundred and gixty-three, and no further olaim shail be Sec. 4%. That distilled spicita. may be remo seq ‘from mace by said Territory. for legilative oxpenses for said | the place of manufacture for the purpose of being:ex- yoar: Provided, further, That the State of Tennessee | ported, or for the purposeof being redistilled fonexgert, ‘shall have until the fizst day of. December next to as- | and redued coal oil mayybe-removed for the >yspoas of sume the payment of ber portion of.said tax. being sxported, after thaquantity of spirits cr.gile@re- ‘SPIRITS, ALE, BEER AND PORTER, mover:shall have been ascertained by ins: ‘de Aceord- e hi us aforesaid, by distraint ani | of the trial and place of sule, inthe manner provided Sec. 39. And bet further enacted, ‘That, it shall be the | ing tothe provisions of thieaot, apon and witaghe-writ- sale of the goods, cla! or effects of the persons delin- | by law for advertising sales of personal property. om; | @uty of the collectors, within (ueir ‘respective districts, | ten parmission of the collector 6c deputy coll cyerad tho quent ss.aioresaid, And in caseof such distraint, it suall | execution in the State wherein such colicc.ox: resides; | to grant licenses for distilling, whieh licenses shall con- distrigs, without paymemt0f. tine duties Hous De the duty of the officer charged with the collection to | aud, furthermere, if such goods, chatteis and eilects | tain the date thereof, the sum paid, aud the time when to sus removal, the owaer thereof having ‘iret: given make, or cause to be made, an account of the goods or | canuot be found suflicient to satisfy the suid warrant, } the sameMpil onan snd shall be granted.toany persin, | bond.to the United States, with sufficient sureties, the shattels which may bedistrained,a copy of which, signed | the said marshal or his deputy and may proceed } being a rosident of the United States, who shall desire | manner and form, and under regulations prescrited by og distraint, shall be let with | to evy and collect thesum which remains due, by dis- | the same, by application in writt the Sommissioner of Internal Revenue, cad im.at least ‘the owner or possessor of such goods, chattels or effets, | tress and'saleef the goods and chattels, or any personal doudie the amount cf said @uties, to erpors tie said or at bis or ber welling, with some person of suifablé | elects, of the surety or sureties of the delinquent, col~ spinias or oi) or pay the-duties thereon, wita suah timo ageand discretion, with a note of the sum d lector, giving notice as hereinbefore provided, apd the aa may be prescribed by: Uke commissionar, whiad time: and the time and place of sale; and the said oftice Dill of sale ot the office of any goods, chattels, or other shld be stated in ete es med forthwith cause @ notification to be published in some | personal property distrained and said.as aforesaid, auall desiring to give suck: bone I first rake beiore within, the county wherein said district | de comduciveevidence of title to the purchase, and prime the collector or deputy, collector, to whom. ,hermay apply the person or persons chargeable therewith chai pag, im addition, ten per centum. on the. amount thereet ; and, until such duties witheuch addition shall be paid, they shall be. and. remain a lien upon the. dis- tillery where seach. liquors have been distilled, or the brewery where such liquors have been brewed, and upon the stilis, bailers, vats and ail other implements thereto belonging until the same shall have been paid; and in case of reiusal 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 distruint and sale of the-goods, chattels and allecte. of the dolinquent: and, ju case of such distraint, it shall be the duty of the.officer charged with the collection to make, or cause ta be. made, an account of the goods, chattels or eflgcts which way be distraived, acopy of which, signed by, the odicer making such distyaiut, be left with the,owner or porsessor of such goods, cbat- telsor effects at.his, her or their dwelling, with anote: of the sum demanded.and.the time and place o/ sale; and said officer saall forthw ith.qause a notification to be,pub- lished in soma.pewspaper, f any there be, yithin the county, and publicly povted up at the Post Otice nearert to the residence of, the person whose property, shall be distrained, or at. thacourthouso of the same county, if not more than ten. miles distant, which notice suall specify the, acttclea distrained and the timeand:place roposed for, tha sale thereof, which time.shali met be joss than ton. dayadrom the date of such notification, and the placa proposed.for sale not more than Aye miles dis- taut a placeof making such distraiet; Provided, that in efery. cage of disiraint for the paymons of the the duties aforagaid, the , chattels os effects 80 distraingg may. snd shall restored to..the owuer or possessor if, pries to the sale thereof, payment or tender thereof shall baruade to the proper officer. charged with the coltestion,.af the full amount detnanded, together with such,fee for levying and advertising and such sum be specially proBibited fuy the lawa of Inwiolation of the inwa-ot any Stas: Prova. ed, Nothing im this act shall beheld or cous (ued so as from placing a duty, tax or license, for on any business matter or thing om which a duty, tax om license is required to be paid by thisaet. eer MANUTACIURES, ARTICLES AND: PRODUCES. écific and Ad Valorem Duty. “3 Sec. 68. A’ ‘it further enacted, ‘Thes on and after thee: first day of August, eighteen hondxed and sixty-two, ‘every individual partnership, firm, nagociation or corpore..” tion (and any, word or words in thi. wet ing OF ree. ferring to person or pergons sball.be taken to mean ands include partnerships, firms, essociations or corporations, when not otherwise designated or. manifestly incompati. ble with the intent thereof), shall: comply with the fol. lowing requiromonts, that is.fo say:— Furai—Before commencing, or, already commencady, before condpuing any such oanufactare which she or they may be liable to. be aasessed, the pro- prov far elsewhere, thirty days. sao “when this act shall ae Ue hacaks shailTur- nish to the assistant assessor a statement, su and: swore to, or allirmed, getting forth the the manusacture is to be carried.ou, name of the factured article, the market for the domestic, and. generally the kind wi ign or a y aC. whe eee ee ee ae ee of eachgnd every mon! 7] on act takes effect, us “herein hesere def reacribed by tha Commissioner ace pelea, return i tho products and sales og, der livery of such mapufacture in form and feacmcay 4 be reghired, from time jo. time, by the Commisaieper Internal Kevenue. F 3 upon payment of the sum or duty, y upon each license requested. And ab time of apply- ing for seid license, and vefore the same is issued, the persom so applying shall give bond to, the United States -in such sum as shall be required by. the collector, and with one or moze sureties, to beapproved by said col- pee “ o a Il such, ret statements, desdriptions, ts if there {8 @ newspaper published in | Sucie evidence of the right of the officer to make. such | lector conditicned that in case any additional stillor | fr: permit to remove any such spirits -o.pil, io manuer | for “henecessary and Teasonable expenses. of removing Thivd—A\ tT ee wad ‘county, or to be pubiicly eetsd tap at the | sale, and of the correctness. of hia proceadings | stills, or other implements toe wand as ‘aforesaid, shall | ead form to be presczilied by said comrajgaiqnar, that he | and. keeping the goods, chattels and effects s0-distrained mervagranda, oaths and 'y ‘snail be i, form, Post Office, if there be one wilbin five miles, nearest | in seliing the same. And for want of goods and | be erected by.Aim, his agentor su t, he will, | imbends to export such: liquors or oll, a‘aishathe desires | as may be allowed in like cases by thejaws.or practice | Scope and detail.ss may. be prescribed, froma. .sime. to the residence of the pecan whose property shalj | chattels, or other personal affects of ench collector | before using or causing or ting the samo to be | to obtain ssid permis for no other purpeas whatever. and | of thestate an Territory wherein the distrain shall have | tims. by tbe Commigntanens of Internal Revenue... be distrained, and in not less than two other public | OF his sureties, suificient to.satisfy any warrant of | used, report. in writing to the said collector the capacity any collector or doputycellector is hezpby authorized to | brea Lee here reheat mrrore mar Te Sec. 69. Andybe it fysther enacted, That upon, the places, which hotice shall specify the articles distrained, | distress, issued pursuant (¢ tap preceding section of this | thereof, and: information from} time to time ‘any | administer suchoatas and provided;further, that no | der as.atoreanid, the said officer togell the | #aeunts, quantities and valnes of produce,; WAUGS, and the time and place for the.sale thereof, which time | S¢t, the lands and real estate.ol prongs: Feoweg and his | change in the form, capacity, ommership, , | ach removal saall. be permitted where,tie amount of | ®ajd goods, chattels and effects at Public auction, after | "erchandise. and srticles manufactured and, ee ‘ball noi be leas than ten hor more than twenty days } sureties, or so much theresl as may de necessary for | or superiatendence, which all or either the | dnties does net exceed the sum of $21@, new in any case | Cue noticn of the time and place cf.sale,. may je: ed, igatier enumerated, the here. from the date of such notification, and the place propased | satistying the said warrant, after being advertised ior at | said stilla or other implements may undergo; and, | where tho perscndlesir such permisaion, has failed to | shall retuin from the proceeds the amouut a whether manfacpared {ir Miasel o for a for sale not more than five miles distant from he Dinos least three weeks in not loss than three public places in | that he will, from day to day, eater or cauee to perform the obiigetion. of any bond prawpusiy given to | ¢ for the use of the United States, witn the y to of revenue within bia dis- of making such distraint: Provided, That in any case of | the collection district, and in one newspaper printed in | entered, in a book to. be kept for that purpose, the-| the United Staves for the removal af; any such articies, || said necessary and reasonable expanses of said distraint 9! '» OF, OD. 08 before a day to de 3 ribed by distraint for the payment of the duties or iaxes afore- | the county or district, if any there be, prior to the pro- | number of gallons of spirits that may be distilled by | until the game shall have been ful’ »\cept. and performed, f ayd sala, as aforesaid, and a commission of five pee Ame Cot Revenue, oa suid the goods, chattels or effects 90 distrained shall and | posed time of sale, rey shall hesold at public auc- | said stor stills, or other impiements,and also of the | and the collectar of the district imwhip& avy such bond | centura,aereon for his own use; rendering the overplus, such manufac} 4 ‘That ia sola ‘may be restred to the owner or possessor if, prior to | tion by the marshal or 2js deputy, who, upon such sale, | quantities of gram and other vegetable productions, ar | may be givca is authorized to cangel.seid bond on pay- | i any thare be, te the person whoge, goods, chattels and |} OF delivered exclusively for dyeing, printigg, plcaching, ‘the sale, payment of the amount dus, or ‘tender thereo’, | shall,as such marshal or deputy marshal, make and de- | other substances put into the mash tub or olherwise | ment of said duties, with interesu; thereon, at a rate to.) ©! svahall have been distrained.. or tobe oth w hall be toade to the proper officer charged with the col- | liver to the purchaser of the premises so s0ld a deed of | used dy him, his agent, or superintendent, for the pur- | be fixed by said commissioner,aadall proper charges.oa | ' Secs. 56. And be it further enavéed, Taat every persog | manutactyl and or delivered exclygi for ection of the full amount demanded, together with such | conveyance thereof, to be executed and acknowledgedin | pose-of producing spirits, whic’ said book shall be open | said liquors on ‘il, on satisfactosy, proof that the same | licenced as aforesaid to distil spirituous liquors, or ‘ie | knitted fabrics, or for weaving or aa fee tor levying, and such sum for thd necessary and rea- | the manner and form prescribed by the laws of the | at alb times during the day (Sandays excepted) to, the | shail have Doon daly exported ‘26, afovesaid; and in cass .| consad as a brewer, shall, once /peack mouth, upon the | ‘or in the seventy first section of this act, the duties “sonabio ‘expense of removing, advertising and keeping | State in which said lands are situated, which said deed so | inspection of the said collector, who may make asy me- | of the breagh of the obligaticn, of any such bond, the | reqanst of the assessor or assistant assessor for tho dig. assessed cn the articles fini 4 the geods, chattels or cifects 80 distrained as may be pre- | made shail invest the purchaser with ali the title and im- | morandums or transcripts therefrom; and that he will | same shall 2eforthwith forwarded by the collector of dag |: trina in whicl bis business as a, distiller or brewer May for use,or consumption to the party sa ing or pre- ‘ecribed by the Commissioner or Tntermal Revenue; bat in | terest of the detendant or defendants named in said war- | reader to the said collector, on the first, tenth and twen- dstrict to tke Commissioner cf; Invernal Revenue, to.be | be earried on, respectively, furnish the said assesscy or -| paring, the same, and any party so fini ‘case of non-payment or ten ‘er, as a’oresaid, the said | Tamt existiug at the ee oan thereof. = 5 tieth days of each and every Sn ne peng five days by a pieced in boy oy yd of. soph Conptrolionat: a. wilhees rac of us Loe tem Pegg ong ane eens eae char mae officers sha‘ ocVeed, i 0008, moneys that may remain proceeds of suc! thereafter, during the omntinuance said ligense, an e Treegary, who © ceuge.tha same proceedings.to ‘s k#, herem provided made, showing the imported , shall be con- < ef ae on tom “ and paying | exact accotint,, in writing. taken from his books, of the | be taker inecbon for the purpese.of collecting the duties, | Samount of spirituous liquor. distilled and sold, of ro siderad the manufacturer thereof for the pur; oo this.act; and for neglect topay such duties within ten daya.after demand, either personal ar written, leftat his, her, or their house or place of business, or manufactory, the amounk of such dues may be levied upon the real and personal property of any such, manufacturer. And eee whatever shall be the prypenses of levy» s interest amd charges aforesaid, 48 are provided i3tiis | 2moved for eonsumpiion or sale, or of beer, !agexboor, act in the case of a delinquent, coifector. ale, porter or other fermerjad liquor made and sold or Sec. 4B And be it furtier, emacted, That the eatries } removed for cousumption ar sale during tho preceding mado .n the books of the digtilier, required to be kapt in, {j month, respoctively ; ihe tmuth and correctness af which the Cousgoing section, shall, on the first, tenth or twen- § abstract shall be verified by the oath of the yarty so tieth,day of each month, or within five days theroafter, } furnishing the same, An the said #20T OF Assistant be vouitied by cath or at{rmation, to be taken as aforesaid assessor shall have tharight to examine tha bocks of of the person or persons by whom such entries shail have | such person for the purpose of ascertaining the correct bean made, which oath,or agfrmation shall be aertifiod se | ness o: such abstract. Aad tor auy neglect to furnish the-end of Such entries by the collector or officer adinjm- | suck abstract when yeqnested, or refusal va furnish an istering the same, and =all be, in substauce, as §ul- | examination of the bpoks as af resaid, tye person so number of gallons of spirite distilled and sold or removed eects at public auction, and sba!| and way retain from atter salisfyiog said warrant of distr it for consamption and sale by him, his agent om snperin- jemandable for | the nb goge My) costs at ee sale. he be ~ ‘States, with the necessary and rea | turned to the proprietor Or real estate 80 foment hoge yee ok and sale, and Socenbelen as aforesaid. 2 tendent , and the proof thereof, for the period or frac. five per centum thoreon for his own uge, rendering the Sec. 26. And be it further enactel, That each and every | tional part of a month thea next preceding the date of erplus, ic auy there be, (0 the person whose goods, | collector, or his depuiy, who shail exercise or be | said report, which said report shall be veriled by aff chattels or effects shall have been distraived; Provided, | guilty of xtortion or wilful oppression, under color | dayit in the manner prescribe by the forty-fifth section Thit there shall be exempt from distraint ‘the tools or | Of this act, or shall knowingly demand other or greater | of this act; and that be will not sell or permit to bo sold, Implements of & rade of profession, one cow, arms, and | sums than shdll bo authorized by this dct, shill be liable | oF removed for cousumption or sale, ang spirits distitied provisions, and household furniture kept for use, and | to pay & sum not excceding double the amount of dema- | by him under and by virtue of his said license, watil (he ‘apparel necessary for a family. r accruing to the party iujared, to be recovered by aad | same shall have been inspected, gauged, and proved, and Be: Fir the use o¢ the party injured, with costs of suit, and | the quautity thereof duly 4 upon his books as of such manu‘acturer, and such lieg may be enforced by disiraint, as provided in the general provisions of thia c. 20. And be it further enacted, That in ail casos - s : “Provided in all y liabi for dat shall be dismissed from office, aid be disyaslifed from } aforesaid; and that ho will, at the time of rendering said | lows:—'] do swear (or affirm) that the foregoing entries | heglccting shall forfeit the sum of five hundred dollars, | *¢t :Provided, in all cases of goods manufactured, iran tet oa hot ba dvatiie;t0 ac ee saalle the holding such office thereafter; and eech and every col- | account, pay to the said ecllector the duties wiich by | were made by mo on therespective days specified and LICHNRES, fotliyny ound patie where the ma- 4 ep! manufactured i 5 that they state, according to the best of my knowrdge Sec. 67. And be “further enacted, That from and after harges, and commis- | them Collected and retained in pursuance of this act. atid bond may bo renewedor changed, frou time totime, | apd belief, the whole quantity of spirituous. liquors dis. | the first day of Angust, eighteen hundred and sixty-two, P 21. And be it further enadted, That or or | in regard to the amount and sureties thoreof, according tilled and pold, oe soesared for ooanuraptin OF ‘alo. ut | nu person, wssociatinu of po sons oF coryoration shatk be f a 2 collector, assessor or assist: shall be | tothe discretion of the collector. the distillery omned by —, in the county of —, amount. | naga im, proseents or carry on etthex-of the tradesor Soe Co weane,endiinegenebanive pat a: ceo authorized to eptor, in the day brewery, dis- Sec, 40, And be i! further enacted, That the application | ing-to — gallons, according to proof.’ occupations mestioned in section sixty-four of this act of the property, or his, her, or their i represonia- | tillery, manuiactory, building, or place where avy pro- | in writing made by apy persoufor a license for distiling, Sec, 49. Awd be it further enecied, That the,owner, | util be or they shall have obtained @ leense thsmetur tives, or if he, sie, or they cannot be found, or refuse to | perty, articles, or Objects, subject to duty or taxation | as aforesaid, sha/l state the place of distilling, the mum- | agent or superintendent aforesaid shal, in case the ori. | in tho manner hereinatier proviled receive the same, then such surplus shall be deposited | under the provisions of this ret, are made, produce ber and capacity of the sll or stilts, boiler or boilers, | ginal ontries required to be made in lis booms by this Sec, 58. And be t further enacte?, That every person, ~“(m the Treasury of the United States, to be there Laid for | kept, within his district, so far ag it may be necessary | and the name of the person, firm, conspany, or corpora: | act shall not have been mede by himself, su twin to t association of persons, partnership er corporation, desire the use of fie ‘owner, or his, her, or thei legni repre-.| for the purpose of examiving said property, articles, or | tion using the sam ; and any person making ® false | oath or affrmation of the person Yy whom, they w ing to obtain @ license to engage in any of the trades or gentatives, until he, she, or they shall make application | Objects, or inspecting thaaccounts required by this act | statement in either of the said particulars shall forfeit | made the foliowing cath or affirmation, to be taken as png mated in Ube sixty-fourtd vection of this act, therefor to the Svcretary of ihe Treasury, who, upen | from time to time to be ma And every owner of such ay the sum of one hundred doliars, to be recovered | aforesaid:—‘‘I do swear (or ailirta) that, to the best of egister with (he assietant sevessor of she assess- such application, shall, by warrant om the Treasury, | brewery, distillery, manufactory, buil with cote of suit my kuowledge and behof, the foregoing entries are just | ment district in which he shail design to carry on such cause the seme te be paid to the applic inti, fi persons Waving the agency or supe Sec. 41. And be tt further enacted, That, in addition to | and true,and that I have takew all the moans in my | trade or occupation—iirsi, his or their nacae or style, perty advertised for sale as aforesaid: — same, who shall refuse to admit such officer, or to suifer | the duties payabie for liceuses herein provided, there | powor to make thom so.” and, ig case Of an association or pa:tnerstip, the names the rains ee the | bit to examine said property, articles, or objects, or to | shall be paid, onall spirits that may be distilled and Sov. 0. And be i furtner enoved, That on and after the ral persons constituting such # thig a#t are imposed on the spirits so disti¥ed; and the i . a , spall ts for all reof to raise te whole | Jector, or his dey sball give receipts for al! sums by another, if the mavufactucer shail be required pind under this act the tax horeby it , Such person or persons so paying tle saxo shall entitled to collect the amonnt thereof of the owner er owners, and shall have alien for the amount thus paid upon ‘the manu- {aetured goods: And provided further, Tnat thé taxes on all articles Mafufnotured and sold, in pursaance of con- tracts bona fide made before the passage of thjs act, shali be paid by the.purchasers theroof, under regula: tee to be established by the Commisstoner of internal Revenue. Sse. 70.—And be tt furthar ‘That, for neglect or refusal to pay the duties Provined ‘by this act, on magu- fagiured articles, as aforesaid, the |, Wares: merchandise manwactared and unsold by such manufac- collector by a saic of part the e@mount of the tax; with all ccsts, sions, the whole of property sbali be sold. and the tue amount of the duty or tax costa and charges, the collector shall purchase the same | inspest said accounts, shall, for every such refusal, for- | sold, or remove ‘opsumption or sale, of first proof, | firat day of August, cightcen hundred aad sixly-two, there p aud their places of resideree; eeeond, the | tyser shall be forfeited to the United States, and may &e tn behalf of the United States for av he not exceed | felt aud pay the am of five handred doliars. i on and after the first day of July, eighteen hundred and | shail be paid on ali beer, lager boer, alo, porter andother | trade or occupation for whic) a license is desired; third, or dis) of for the benefit of the sane, in man- ing the said tax or duty, with the ollielend charges Sec. 28. And le it further enacted, That if any person | sixty-two, the duty of twenty ceats on each and every | situilar fermentedliquors, by whatever name auch diquors | the place where such trace or occupation ts ty bo carried | ner as shall be prescribed by the Oummissioner of Inter- nai Revenue. In such cage the collector or deputy col- lector may take possezsion of said articles, and maintain such possession in the premiges aud buildin where they may have been manufaciured, or deposi or may ve. Ho shall sammon, giving nctioe of not hew than two nor more than ten day's, 1 the parties in pos- session of said goods, enjoinmg them to appear the-eon, And all property #0 purchased may be sold by | Sball forcibly obstruct or hinder a’ collector oF deputy | gallow, which shall be paid by the owner, agout or may be called,a duty of one dollar waid collector under such regulations as may be pre- | Collector jn the execation of thie act,or of any power | intendent of the still or other vessel in which the s barrel containing not ave than thirty-one gallon scribed by the Commissioner of Internal Revenus. And | and autHority hereby vested in him, or shall forcibly | spirituous liquors shail have been distilled; which duty | ata like rate for any other quantity or for fra the collector shall render a distinct acount of adi charges Or cause wo be rescued, any property, articles, or | shall be paid als the time of rendering the accounts of | parts of a barrel, which shail be brewed or manufactnred | the ye incurred in the sale of such property and shali pay into ,atter the sane eal! Lave been seized by him, | spirituous liq goable with duty, req ved for consumption or sale, within } pied the Treasury the surplus, if any there be, alter defray iag or shall apt OF endeavor #) to do, the person so of- | be renJored by this act: Provided, That the duty on ed States or the Territories thereof, or within | sessor reach and every | on; fourth, if he number of barrels he de- nd | aigns to rectify; if a pod her be designs to travel nal | ou toot, or with ous, two or more horses; if an jankeeper, rental of the house and property to be ocen- id purpose; or, if not rented, the assistant as- ll value the game. All of which facts shall bo the charges. ) offence, forfeit and pay the | ritnows liquors and ail other spirituous bevernges the District of Columbia, after that day; which duty | eturned duly certiced by such as Sec. 21. And be i further enacted. That in all cases of meratod in this act shall be collected at no lower shall be paid by the owner, agent or guperintendent of | to the agressor and collector of the district; and there- | before the assessor, or assistant assessor, at a day aad distraint upon real estate for the non-payment of duiies Sec. 20. Ant he erenacted, Thatin case of the | than the basis cf first proof, and shall be increasea the b-ewery or promises in which such fo-mented liquors | upon, upon payment to the collector or depaty collector | hour in such sammons fixed.then and there to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United States. Sueh persons or parties interested shall be deemed to be the manufacturers of the samo, jf the arti- cles shall be at the time of taking such possession upom the premises where manufactnred; if they shall at sach time have been removed from the place of manofacture, the parties interested shall be deomed to be the per- son in whose custody or possession the articles shall then be. Such summons shali be served upon guch par- ties in person, or by leaving & copy thereof atthe of abode or business of the party to whom the same may be directed. In case no such party or place can be found, which fact shall be determined by the collector's return on the sunmons, such notice, in the re of @ trength than the strength of | shail be made, and shall be paid at the time of rendering | ©! district the amount af herejnafier provided proof. the accouxls of such fermented liquors so chargeable | collector or deputy collector shall make out and di Sec, 42. And be it further enacted, That the term | with duty, aarequiged to be rondered by the follo license for such trade or occupation, which license shall 7 first proof ured im this act, and in section | section of this act: Provided (hat fractional parts of continue in force for one year at the place or premisoe collection district whore such estate is situated, @ notice | tion thereof be immediately six of the act of March second, oighteen huu- | barre! shall be halves, quarters, elghths and sixteenths, | described therein. fn writing, stating what particular estate is proposed to | tary of the Treasury, aud shai} ne dred and sixty-one, entitled ‘An act to provide | and any fractional part cont ‘one-+ix- Sec. 80. And be i further enacted, That if any per- be distraised, doseribing the same with reasonable cer- | hum: A 1 provided, farther, that the resn ty of | for the payment of outstanding treasury notes, to | teenth shail be accounted one-ixteenth, more than one- } Son or persons shall exercise or carry on any trade tanty, and thetime wi and place whore said otieer or OF his sureties to the (nited States shall | anthorize ajoun, to regulate and fix the duties on im- | sixteenth, and not more than one-eighth, or business hereinaf! mentioned for " proposes to sell the same, which time shail not be loss ted or impaired thereby ports, and for other purposos,”’ shall be construed, and | counted one-eiguth; more than one-eighth cising or carry! of which trade then ten nor more than twenty days from the time of And be it further enacted, That in case a col- reby declared to mean, that proof of a liqaor which | than om ter, shall be accountel one. news @ license is required by this act, without taking sail notice; and the said officer shail algo cause a notifica- 1) die, resign, or Be removed, the di f ty degrees of Trailos’ than one-quarter. and not more than one. out such license as is in that behalf required tion to tue same effect to be published im some news- collector shall coutinue to act until thei by: ter, adopted by regulation of the Tr accounted ove-hall; more than one-half shall be account. | she or they shall, for every such offence, rospecti paper w''bin the county where such distraint is made, if ppeimtet, and the deputy of such collector longe: partruent, of Ang ast twelth, eighteen hu ed one barrel. ly, forfeit @ pevalty oyual to three times the amount of any soch the and shall also cause @ like hosice to | 18 service At the time immediately ceding may } at the temperature of sixty degreos of F . BL. And be it further enacted, That overy | the duty or sum of money imposed for such license, In : Fat th» post office nearest to the pinee of resi- i shad, votil a ev ail bO APpoinie’, dis- | mometer, and that in reduc the t on who, on anid firat day of Augnet, eighteen hundred | the name of the (uit moiety thereof to the Hinposed by this act, the officer making such ditraint shail | Sickness Or teimporary disability of # collector ty dis- | proportion for any great uch give notice to the persom whose estate is ed to be | Charge stich of bis duties as cnet under existing la distrained by giving him in hand or leaving at his iast | be discharged by a depu' be devolved b; ‘and usual place of abode, if he has any such within the | bim upon one of his dep ie to of the person whose @state shall be so diatrained. the dot id collector; and fi dard of sixty, and in levying duties on Hquors above | and sixty-two, shall be the owner er occupant of any | use of the United Sto ther moiety the nse of | summons, shall be given by advertisoment for and in (wo other public places within the county; aud acts and dora) uty a remedy | aud below proo), the table of commercial valuos, con | brewery or premises used ov intended to be used for the | the pernon who, if acollector, shall first d aud, it | the torm of three weeks jin one newspaper the place of said gale shall not be more than five miles | Shall be had on the official bond of the collector, asia | tained in the Manpal foF inspectors of spirits, prepared | purpose of Vrewing or making such fermented liquors, | other than # colivctor, shall first give information of the | iu the county nearest to the of manufacture of such If at or before such hearing, sueh duties shall ‘not Lave been paid and the assessor or ass'«taut asseesor shall adjudge the summons and notice, service and rewrn of the same, to be suilicient distant (row the esate distrained. At the time and | other cases;«nd of two or more deputy collectors, ay- | by Professor MeChlioh, under the superintendence of Pro- | or who eball have such premises under bis control or | fact whereby said forfeiture was iveurr place appoint h district shail proceed | poigted on the same day, the one residing nearest the | fessor Bache, aud adopted by the Treasury Departuneus, | superintendgnoe, ag agout for tho owner or occupant, or | Sec. 60. And be it further enacted, That in to sel the # auction, offeriag the | Fesidence of the collector at the time of his death, resig- be need and taken as g ving the propo: tions of abso | ehali wave in his poesergion or custody any vessel or | to be token out under or by authority of thi ry lieense act shall bo fame a! a minimom priee, | 1g the amount of du- | Bation or removal, shail in like manner disch the gauged and proved according | ebxaels intended to be u on said premises in the man- | contained and set fort t pore, trale or 6 said articles Bien, with the ter out addicional thereon, and all | anid dutiés until the appointment of « successor ;aud any | to which dutdes s levied | ufacture of beor, lager beer, ale, porter, or other sim‘iar | which guoh Hoense is granted, and the true name and | shall be declared forfeit, and shal! be sold, disposed of, charges fot advertising aud am uficer’s fee of of ton ¢ ind of security taken of euch deputy by such collector, * 43, And be ther enacted, That there shall be | fermenter liquors, cithor as owner, agent, or othawine, } place of abode of the person or poreona taking out the | Or turned over to tho ure of any department of the Jar; and if no person offers for said estate the a1 pursuant to the Gfth section of this act, suall ve availa | designated by the collector in every assessment ajtrict | shail, from day to day, enter or case lo bd onterat, In & | same; if for a rectider, the quantity of apirits authorized vances gine Peodthg ph Re he ye toad of said tainin im tie offiver sh dec ble to bis heirs or representatives to indemoify them | where the same may be necessary one or more inepec- | book to be kept by him for that purpose, and which shail | to be rectified; if by a peddier, whether authorized to | Treasury, wi Foquire of any officer of the govern. purdbaved by him for the United Stales, a for loss or damage aseruing from any act of the proper | tors, who sball take an oath faithiuily to perform their | be open at all times, except Sundays, betwoen the ristg | travel on foot, or with one, two or more horses, the time | ment into whose porsessiin the van y be turned iG with the District Attorney ofthe United deputy go continaing or so succeeding to the duties of | duties in such form as the Commi r of interuai Ke. | and setting of the sun, for the inspection of | for which such jiceuse is to run, and the true dato or | over the proper voucher therefor: Provided, That the there, as bi T specified, provided other- oe venue shall proseribe, aud who shall beentitiedto re | said collvetor, who may take any minutes or | time of granting euch liconge, and, except in the case of proceeds of tho sale of sald articles, if any ther af. wise the same shall be deciared to be sou! to the highest ©, 31. And be it further enacted, That it shall we the | ceive auch fees ax may bo fixed and proscribed by said | memorandums Or transcripts thereof, the quantities of | auctioncers and poddiers, the place at which the trade or | ter deducting tho duties hereon, togethar with bidder, And said sale inay bo adjourned yy said officer | duty of the collectors @foreraid, or their deputies, in | commissioner. And al! spirits dist as sforeaaid oy | grain or other vegetable productions or other substances | business for which such license is granied shall r= f enanne it ving, and sale, Of the excess for @ period nobexcesding five days, if he suall think it | thelr respective districts, aud they aresiereby autho. |-anyypersou licensed ae Aforesaid shall, before the same | put iato the mash tub or otherwise used for the pur- | ried on. Provided, That o biconse granted under this act of said articles, alter doducting the dutios advisable w dogo. if the amount bid shai oop be then | rized, 10 collect all the difiiewand taxes impored by this | jx used, or removed for consumption or sale, be ins, eot- | peseof producing beer, or for any other purpose, and | shall not authorize the person or persous, association or thoreon when turned over and there paid, the oillcer shail forthwith praceed to | act, however the same may be designated, and toprose- | o!, ganged, and proved by some person # as aforesaid | the quantity or number of barrels and fractional parts of | corporation mentioned therein to exercise or carry onthe | to the use of any departivent of the govern again soli said oatate in thesame mancer. Ii the amount | cutefor the recovery of the same, and for the recovery | desipnated for the performance of such duties, and who | barrels of fermented liquors mado and sold or removed | trade or business apecited in such license in any other | mont, shall waded and paid to the manufac- bid sivall be then and there paid, the ofioer shall give sm OF suits Wich may be forfeited by virtue of | simil inark vpon the cask or other package contain! for consumption oF sale, keeping separate account of the.| place than that mentioned therein; but, provided, that | turer, or to the porson in whose ouatody or his roceipt thereafter if requested, and within five day@ ct and all fines, penalties and forfeitures which | euch spirite, ina manner Lo be prescribed by said | ceveral kinds and dese, iptions: and shall otider to said | vothing sherein contained shall prohibit the storage of | possession the articles were when seized thervafier ho shail make out a deed of the estate 10 ‘od or imposed by virtue of this aot, shail | missioner, tuo quantly and proof of Wie con'ente of | collector, on ths iirst day of each month in o:ch yeer, | goods, wares or merchandise in other places than the | Commissioner of intorual Revenue, with the approval sold to the purchaser thereof and @xeoute the game io # suod for and recoveredyin the name of the | such cask or package, with the date of inspection and | or within tea days thereafter, © gonerel acosunt in | place of business. of the Secretary of the Treasury, may review any such his offetal capacity in the manner preveribei by the tes, or of the collector within whoee district | the name of the iuspeotur Aud any person who shall | wring, taken from his books, of the quantities of ‘grain | See. 61, And be i further enacted, That In ovory case | case of forfeiture, and do justice in the premiags. If the laws of the State in which sai estate midy be situated, | any such due pen or forfeiture shall have been iu- | aiiemps iraudulently to evade the payment of dative | or other vegmable p oductioad OF Other substances pot | where more than one of the pursuits, employment or | forfeiture shall havo been wrongly declared, and sale ch said deod shall be recived the fact of is | curred, ip apy pre form of aetion, of by any appro- | upon amy spirits distilie aforesaid anging in | {nto the maso (cb of cliorwige used for the purpose of | occupations, horeinalter desorived, shall be parsued or | mado, the Secretary ix hereby authorized, 1% case the with the cause thereof, the amount priate form of pee ing. before any circuit or district | any manber thermark upon any such ovsk producing Boer, or for any other purpa J the quan. | carrie’ ow in the game plaee by the same person at the | specitic articles cannot be restored bo the party aguriev- for which said aint was made, and of | court of the Uuiied States for the district Withim which | forfeit the sm of five hundred dollars for ¢ ity or (he woreber of bar of bur. | some time, ex gt aaceereia mebitoned, licunse most be | ed in as good order aud condition as Ww Seized, to taken out for eac make up to sueb party im money bis loss and damage rois of feos, aud the amount paid by the purcha novording $0 the ratos severally pre. | ead fine, penalty o: forfeiture may have beou tmeurred, | or package #0 a re kind of ferment red or changed, + on " note aud doi in relation to said ‘ tof competent juriadiction; id tee i such remov eonsdfaption or saie for one month preced- | scribed. from the contingent fund of his department, Immediate have the same ready for delivery to said purchaser | ur Soviact ao “me oor tte Sols isso im. | hog “y; and shail verify, or cones to 62. And be it further enacted, That no anctioncer | return of seizures so forfeited shall be made to the Com~ shail deliver the same accordingly upon romest therefor, the United states, | spected, qu 4 any such inspector | be ¥ , the said entries, vrts, books | shall be authorized, by virtue of his License as such auc- | missioner of Internal Revenue by the collector or deputy and sail deed shail be prima facie of the truth | and ihe other oft ‘fon who, | who shall knew any such) land general accounts, on oath or affirmation, | tionoer, w sell any goods or other property at private | collector who shall make any guch seizure. Articles of the facts stated therein, aud. of the procestings | if ae llector o: Hi fest inform of the any Calne or (ra | to be taken before ihe collector or some officer | sale, and if amy such person shall sell avy such coods or | which the collector may adjudge perishable may ‘ve sold have been subsiantiaily in pursuance of the prov isi t whereby any such fine, penalty | penalty heretitbe withorized by the Iews of the State to a)minisier the | commodition, as aforesaid, otherwise than by auction, | or dis ‘of before deciaration of forfeiture. Said Sais act p@bali be considered anid operate as a conve, Or forfeiture was incurre” Gi : so fraudulently mark eo acoordiog to the form required by this act wh: Wirbout having taken out such liowse as aforesaid for | sales shall be made at public auction, aud notice thereof to the purchaser of the title (o Lhe raid estate, but 4 See. U2. And be it furtier macted, That it any person, | any cask or package same is prescribed; and shalt als) pay tothe said | that parposo, heor eho shail be sul/jeot and shall be given ja the same manuer as is provided in thie not alfecs the rights of third persons, nojuired previousiy | in any case, matter, hearing, of other prosceding in | jag spiriiw or @ quality di , | eoiloctor the duties wiiely, by this act, ought to be paid | penalty in that bebalf imposed npon pe section In case of forfeiture, to the Glaim of the United stat nder thie ‘act. The | which an oath or affirmation shall be reyuired to be | shail be subject toa like penalty for pa on the liquor made and sold, or removed for consump ion | or retailing, brading or solling any such Soc. TL. And beit further enacted, That violation us, if ang arising f\"om » hall be disposed of | taken or administered under and by Virine of tule aot, | ame 80 se or sale, and in the said accounts mentioned, at the time | dities wi it license, nobwithat of, or refusal to com) tf ee uae & tho sixty- oe wovided Im thie act for like canes arising upon sales of | shali, upon tha taking of auch oath Jr alirmation, kane: | "hee, 4d, And bedt further enacted, That. the owner oF | ving the account thervof, as aloreaaid, But | him or her before granted, as atc seventh section of this act, shall Gause for sel e eet actin any mu Whose estate may bo | ingly aud willingly swear or affirm (a! svery person | ownersof any distillery may erect, at his or ti whore the manufactorer of any , lager beor or ale, | pose of oxercisiny or carrying on ure and forfenure, substanti to aa dotail aistraned Cor duties as aforovaid shali have tho same | go offending shall be deemed guilty of porjury, a { shall, | ows ‘expense, @ warehouse Of iron, stono, or brick, with | manufactures the same in one collection district, an etioneer, OF welling ar "7 in the seetion next preced! vn ‘all manufactured Fight Wo pay oF tender the amount doe, with tho proper | on vonviction thareof, be subject to the like pavichmene | metal roof, oF other fire proof roo’, to be contignous to | owns or hires a depot or warehonee for the storage ast ments oF horeditaments uetion, any thin articies liable to be wn an of this any hereom, privr to the sale thervuf, and (isreupon | aud penaliies now provided by the lawso. the United | sucu dist lary; and such warehouse, when approved | sale of auch beer, lagor beer or ale in another cotigotion | contained (o the contrary motwittistandin rovided | at, and né Krooked sh My-we ; and such violation @ bis dad oatate from dis \raiut aud aac as afore. | States fur the vrimu of perjury i by the corlector. i beredy declared « bonded warehouse | dist: ict, he may, instead of paying Wo tis collector ot ia | qivays, Litt were sack gowl# or commodivien me afore. | oF cafusal to comoly aball further mako say varty 6