PUBLISHED WEDNESDAYS AND SATURDAYS BY JOHN TENNO, No. 6g, HIGH-STREET, BETWEEN SECOND AND THIRD STREETS, PHILADELPHIA,
[No. 95, of Vol. ll.]
NEW REVENUE LAW.
CONGRESS OF THE UNIT ED STATES
AT THE THIRD SESSION,
Begun and held at the City of Philadelphia, on Monday the sixth
of December, one thousand seven hundred and ninety.
AN ACT repealing, after the last day of Jun e
next, the duties heretofore laid npon Distilled
Spirits imported from abroad, and laying
others in their stead ; and also upon Spirits
Distilled within the United States, and for ap
propriating the fame.
(CONTINUED.)
AND be it further enattrd, That the chief officer of inspec
tion within whose survey any of the laid spirits shall be
landed, shall give to the proprietor, importer or consignee there
of, or h~is or her agent, a certificate to remain with him or her, of
the whole quantity of the said spirits which shall have been so
landed ; which certificate, besides the said quantity, shall fpecify
the name of such proprietor, importer or consignee, and of the
vessel from on board which the said spirits shall have been landed,
and of the marks of each cask, vessel or cafe containing the fame.
And the said officer shall deliver to to the said proprietor, import
er or consignee, or to his or her agent, a like certificate for each
cask, vefTel or cafe ; which shall accompany the fame wheresoever
it shall be sent, as evidence of its being lawfully imported. And
the officer granting the said certificates, shall make regular and exa£t
entries in the book to be by him kept as aforefaid, of all spirits
for which the fame shall be granted, as particularly as therein des
cribed. And the said proprietor, importer or consignee, or his
or her agent, upon the sale and delivery of any of the said spirits,
shall deliver to the purchaferor purchasers thereof, the certificate
or certificates which ought to accompany the fame ; on pain of
forfeiting the sum of fifty dollars, for each cask, vefTel or cafe,
with which such certificate shall not be delivered.
And be it further enabled, That upon all spirits which after the
said last day of June next, shall be distilled within the United
States, wholly or in part from molafTes, sugar, or other foreign
materials, there shall be paid for their use the duties following,;
that is to fay—-For every gallon of thole spirits more than ten per
cent, below proof, according to Dicas's hydrometer, eleven cents.
For every gall oh of thofefpirits under five and not more than ten per
cent below proof, accordingtothefame hydrometer, twelve cents.
For every gallon of those spirits of proof and not more than five!
per cent below proof, according to the fame hydrometer, thirteen
cents. Forfevery gallon of those spirits above proof, and not ex
ceeding twenty per cent according to the fame hydrometer, fif
teen cents. For every gallon of those spirits more than twenty
and not more than forty per cent above proof, according to the
fame hydrometer, twenty cents. For every gallon of those fpiriti
more than forty per cent above proof, according to the fame hy
drometer, thirty cents.
And be it further enacted, That upon all spirits which after
the said last day of June next, shall be distilled within the United
States, from any article of the growth or produce of the United
States, in any city, town or vi-llage, there lliall be paid for their
use the duties following ; that is to fay—For every gallon of those
spirits more than ten per cent below proof, according to Dicas's
hydrometer, nine cents. For every gallon of thofefpirits under
five and not more than ten per cent below proof, according to
the fame hydrometer, ten cents. For every gallon of those spirits
of proof, and not more than five per cent below proof, according
to the fame hydrometer, eleven cents. For every gallon of those
spirits above proof but not exceeding twenty per cent according
to the fame hydrometer, thirteen cents. For every gallon of those
spirits, more than twenty afid not more than forty per cent above
proof, according to the fame hydrometer seventeen cents. For
every gallon of those spirits more than forty per cent above pioof,
according to the fame hydrometer, twenty-five cents.
And be it furthei enabled, That the said duties on spirits dis
tilled within the United States, lh<>ll be collected under the man
agement of the supervisors of the revenue.
And be it fuither ena&cd, That the said duties on spirits dis
tilled within the United States, shall be paid or secured previous
to the removal thereof from the distilleries at which they are ref
pe&ively made. And it shall be at the option of the proprietor
or proprietors of each diftillcry, or of his, her or their agent hav
ing the fuperintendance thereof, either to pay the said duties pre
vious to such removal, with an abatement at the rate of two cents
for every ten gallons, ortofecure the payment of the fame, by
giving bond quarter-yearly, with one or more furcties, to the fa
tisfaclion of the chics officer of infpe&ion within whose survey
such diftillcry shall be, and in such sum as the said officer shall di
re#, with condition for the payment of the duties upon all such of
the said spirits as shall be removed from such distillery, within
three months next ensuing the date of the bond, at the expiration
•f nine months from the said date.
And be it further enabled, That the supervisor of each diftrift
shall appoint proper officers to have the charge and survey of the
distilleries within the fame, afligning to each, one or more dis
tilleries as he may think proper, who shall attend such distillery
at all reasonable times, for the execution of the duties by this a£t
enjoined on him.
And be it further enafled, That previous to the removal of the
said spirits from any distillery, the officer within whose charge
and survey the fame may be, shall brand or otherwise mark each
cask, containing the fame, in durable charafcleis, and with pro
greflive numbers, and with the name of the atting owner or other
manager of such distillery, and of the pi ace where the fame was
situate, and with the quantity therein, to be ascertained by attual
guaging, and with the proof thereof. And the duties thereupon
having been fir 11 paid, or secured, as above provided,the said offi
cer shall grant a certificate for each cask of the said spirits, to
accompany tftc fame wheresoever it shall be sent, purporting that
the duty thereon hath been paid or secured, as the cafe may be,
and describing each cask by its marks ; and shall enter into a book
for that purpose to be kept, all the spirits distilled at such distil
lery, and removed from the fame; and the marks of each cask,
and the persons for whose use, and the places to which removed,
and the time of each removal, and the amount of the duties on the
spirits so removed. And if any of the said spirits shall be remo
ved from any such distillery, without having been branded or
marked as aforefaid, or without such certificate as aforefaid, the
fame, together with the cask or casks containing, and the horses
or C ittle, with the carriages, their harness and tackling, and the
vefTel or boat with its tackle and apparel employed in removing
Saturday, March ly, 1791*
them, fliall be forfeited, and may be ftized by any officer of in
fpe&ion. And the fuperintendant or manager of such distillery,
(hall also forfeit the full value of the spirits so removed, to be com
puted at the higheit price of the like Spirits in the market.
And be it further enacted, That no spirits ftiall be removed
from any such distillery, at other limes than between sun-rising
and sun-setting, except by consent and in preicnce of the omcer,
having the charge and surVey thereof, on pain of forfeiture of such
spirits, or of the value thereof at the highest price in the market,
to be recovered with costs of suit, from the a&ing owner or mana
ger of such distillery.
And be it further enacted, That upou stills which after the last
day of June next, (hall be employed in distilling spirits from ma
terials of the growth or produ&ion of the United States, in any
other place than a city, town or village, there {hall be paid for the
use of the United States, the yearly duty of sixty cents for every
gallon, Englilb wine measure, of the capacity or content of each
and every luch dill,(including the head thereof.
And be it further enabled, That the evidence of the employ
ment of the said stills, Ihall be, their being ere&ed in stone, brick,
or some other manner, whereby they (hall be in a condition to be
worked.
And be it farther ena&ed, That the said duties on stills shall be
colle&ed under the management of the supervisor in each diftrift,
who shall appoint and aflign proper officers for the surveys of the
•said stills, and the admeasurement thereof, and the collc£lion of
the duties thereupon ; an-d the said duties (hall be paid half-yearly,
within the firft fifteen days of January and July, upon demand of
the proprietor or proprietors of each still, at his, her, or their
dwelling, by the proper officer charged with the survey thereof :
And in cafe of refulal or neglect to pay, the amount of the duties
so refufed or negletted to be paic,, may either be recovered with
coftsoffuit in an adlion of debt, in the name of the supervisor of
the diftritl, within which such refufal shall happen, for the use of
the United States, or may be levied by distress and sale of goodi
of the per ton or persons, refuting or negle&ing to pay, rendering
the overplus (if any there be after payment of the said amount
and the charges of distress ana sale) to the said person or persons.
And be it further enacted, That if the proprietor of any such
still, finding himfelf or herfelf aggrieved by the said rates, lhall en
ter orcaufe to he entered in a book to be kept for that purpose,
from day to day, when such fall shall be employed, the quantity
offpiiits distilled therefrom, and the quantity from time to time
fold, or otherwise disposed of, and to whom, and when, and shall
produce the said book to the officer of inl'peftion, within whose
survey such still shall be, and shall make oath or affirmation that
the fame doth contain to the belt of his or her knowledge and be
lief, true entries made at their refpe&ive dates, of all the spirits
distilled within the time to which such entries shall relate, from
such still, and of the disposition thereof; and (hall also declare
upon such oath or affirmation, the quantity of such fp'.nrsthen re
maining on hand, it shall be lawful in every such cafe, for the said
officer to whom the said book shall be produced, and he is hereby
required to estimate the duties upon such still, according to the
quantity so stated to have been atlually made therefrom, at the
rate of nine cents per gallon, which, and no more, shall be paid
tor the fame : Provided, That if the said entries shall be made by
any peifon, other than the said proprietor, a like oath or affirma
tion (hall be made by such person.
And the more effectually to prevent the evasion of the duties
hereby imposed on spirits, distilled within the United States.
Be it further enabled, That every person who shall be a naker
or distiller 'of spirits, from mobiles, sugar, or other foicign ma
terials, or from material? the growth ar.d produtlion of the Uni
ted States, shall write or paint, or cause to be written or painted,
upon some conspicuous part out fide and in front of each houfeor
other building, or place made ule of, or intended to be made use of
by bim or her for the distillation or keeping or fpiritous liquors,
and upon the doof or usual entrance of each vault, cellar, or apart
ment within the fame, in which any of the said liquors shall be at
any time by him or her d ifttlled, deposited or kept, or intended
so to be, the words " Disti lle A. of Spirits;" and every
such distiller shall withiq three days before he or she shall begin
to diftill therein, make a particular entry in writing, at the near
est office of infpeftion, if within ten miles thereof, of every such
house, building or place, and of each vault, cellar and apartment
within the fame, in which he or she fh\ll intend to carry on the
business of distilling, or to keep ar.y spirits by him or her distilled.
And if any such distiller shall omit to paint or write, or cause to
be painted or written, the words aforefaid, in manner aforefaid,
upon any such hpufe or other building or place, or vault, or cellar
or apartment thereof, or shall, in cafe the fame be situate within
the said distance often miles of any office of infpe&ion, omit to
msfke entry thereof as aforefaid, such distiller shall for every such
omiifion or neglect, forfeit one hundred dollars, and all the spirits
which he or she shall keep therein, or the value thereof, to be com
puted at the highest price ot such spirits in the market, to be reco
vered by a&ion, with costs of suit, in any court proper to try the
fame, in the name of the fupeivifor of the diftrift, within which
such omiflion or neglect shall be, for the use of the United Stats :
Provided always, and be it further ena&ed, That the said entry to
be made by persons who shall be diiiillers of spirits, on the firft day
of July next, shall be made on that day, or within three days there
after, accompanied (except where the dutier hereby imposed are
charged on the still) with a true and particular account or inven
tory of the spirits, on that day and at the time, in every or any
house, building or place by him or her entered ; and of the casks,
cases and vessels containing the fame, with their marks and num
bers, and the quantities and qualities of the spirits therein con
tained, on pain ot forfeiting for riegledt to make such entry, or to
deliver such account, the sum of one hundred dollars, and all the
spirits by him or her had or kept in any fucn house, building or
pla„e, to be recovered as aforefaid.
F O R S A L E,
In the City of New-B ruttjwick,
A Commodious TWO STORY HOUSE, almost
■t- new, pleasantly situated on the banks ot the Raritan, to
gether with a large I.ot in the rear, and a very good Wharf im
mediately in front of the House. Said House is thirty-four feet
square has tour rooms on each floor, with entriesbetween the fame,
and a good stone cellar under the whole.
Any person inclining to purchase may have poffeflion the firft
day of May next, and know the price and terms ol payment which
will be made easy by applying to Lewis Form an , in said city, or
the fubferiber in Borden Town. J. VAN EMBURGH.
N. B. If not (old, to be rented from lfl day of May next
785
[To be continued.]
[Whole No. 19'7«]
CONGRESS.
HOUSE OF REPRESENTATIVES
SATURDAY, Feb. 5.
The BANK BILL under conji deration.
[Conclusion of Mr. Boitdinot's Speech.~\
BUT even these loans, arising from this paper
medium, with which the market was glutted
were altogether infufficient; and by one change
of circumltances every hope was precluded of
being any ways fuccefsful in procuring money
from that source—The circumstances of indivi
duals too, in this country, are such, when com
pared with the wants of. a nation, as render the
source too vague and uncertain to rely upon, and
it would be a most improvident execution of the
powers granted for the express purpose of the
common defence and general welfare. Private
banks were almost as inadequate to the objetty
and for reasons already given, were neither to
be depended on, for will or capital, as to the
supply for the principal wants of government.
They are generally eftabliihed for commercial
purposes, and on capitals not always fufficient
for them. If they ftiould be prevailed upon at
any time to attempt to supply the demands of a
nation at war, it must be from a general combi-.
nation of their whole flocks, to the dpftrudtion
of the original designs of their several inftiru
tions. This ought not to be expeded, for as far
as it goes to the depreflion of the mercantile in
terests, so far it is injurious to the government—
besides a dependance upon such a combination
! would be impolitic, both from its slowness and
I uncertainty—The votes of a few individuals af
fected by local, felfilh, or adverse politics, might
endanger the whole people—Such a dependance
ought not to be attributed to the wife framersof
the constitution, neither does the language war
rant it. But foreign loans have been inentione4
as a proper source for this purpole. The impru
dence of placing the common defence of a na
tion, on the will of thole who have no interpft
in its welfare, is a good answer to this obferya
tion. Would it be prudent to trust a foreigner,
perhaps a rival, if not an enemy, with your sup
ply of what has emphatically been called the
linews of war ? Would it not expose us to exor
bitant demands, 'and often a refufal ? Many ad
ventitious circumltances—of a war—increasing
demands from other quarters —scarcity of
and difficulty of communication, as well as the
intrigues of Courts, all loudly oppole the mea
sure, as contrary to the spirit and meaning of a
provision for the common defence and general
welfare. The only resort then, he conceived,
was by a timely provision to secure institutions
at home, from which loans might be obtained at
all times, on moderate terms, and to such amount
as the necefllty of the Hate might require : But
gentlemen fay, that the constitution does not
exprefsty warrant the establishment of such a
corporation. If by expressly, express are
meant, it is agreed that there are no express
words ; and this is the cafe with most of the
powers exercised by Congress ; for if thedo&rine
of neceflary implication is rejedled, be did not
fee what the fupreine legislature of the union
could do in that chara&er. If this power is not
clearly given in the constitution by neceflary im
plication, then is a neceflary end proposed and
directed, while the common and usual neceflary
means to attain that end are refufed, as at
least not granted.
Mr. Boudinot was firtnlyof opinion, that a na
tional bank was the neceflary means, withoat
whichthe end could not be obtained. Theory
proved it so in his opinion, and the experience
of the union in a day of distress, had fully con
firmed the theory. The struggles of the friends
of freedom during the Jlate tonteft, had nearly
been rendered abortivje for want of this aid.—
That danger which was then so hardly avoided,
became a solemn memento to this house, to pro
vide against a similar cafe of neceflity—This was
the time to do it with advantage, being in such
profound peace. He had not heard any argu