PUBLISHED WEDNESDAYS AND SATURDAYS BY JOHN FENNO, No. 69, HIGH STREET, BETWEEN SECOND AND THIRD STREETS, PHILADELPHIA.
[No. 94, of Vol. ll.]
NEW REVENUE LAW.
CONGRESS OF THE UNITED 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 June
next, the duties heretofore laid upon 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.
(CONTINUATION.)
AND be it further enacted, That the supervisor of the reve
nue for the diftrift wherein any houfe,building or place shall
be situate, -whereof entry shall be made as last aforefaid, ftiall
as soon as may be thereafter, visit and inl'peft, or cause to be
-ifited and infpefted by some proper officer or officers of inspec
tion, every such house or other building or place within his dif
trift, and shall take or cause to be taken, an exalt account of the
spirits therein refpeftively contained and shall mark or cause to
be marked in durable characters, the several casks, cales or vefTels
containing the fame, with progressive numbers, and also with the
name of each distiller to whom the fame may belong, or inwhofe
custody the fame may be, and the quantities, kinds and proofs
of spirits therein contained, and these words <c Old Stock.
And the infpeftor of each survey shall keep a book, wherein he
shall enter the name of every distiller, and the particulars of such
»ld flock in the poffefTion of each, deftgnating the several casks, J
cales and vefTels containing the fame, and their refpeftive quan
tities, kinds, proofs and marks, and shall also give a certificate to
every such distiller of the quantity and particulars of such old
Hock in his or her poffefTion, and a separate certificate for each
cask, cafe or vessel, describing the fame, which certificate shall
accompany the fame wheresoever it ihall he font, and such ci/-
tiller, his or her agent or manager, upon the sale and delivery of
any of the said spirits shall deliver to the purchaser or purchasers
thereof, the cerficate or certificates that ought to accompany the
fame, on pain of forfeiting fifty dollars for each cask, cafe or ves
sel, with which such certificate shall not be delivered.
And be it further enabled, That every importer of distilled
spirits, who, on the firft day of July next, shall have in his or her
poffefTion any distilled spirits, shall within three days thereafter,
make due entry thereof with the officer of inspection within
wh fe furvev the fame shall then be; who shall mark the casks,
vefTels or cases containing such spirits, in like manner as is herein
before directed, touching such spirits as shall be in the poffefTion
of distillers on the firft. dav of July next, and shall grant the like
certificates therefor as for such spirits, which certificates shall ac
company the refpeftive casks, cases and vefTels to which they shall
Telate, wheresoever they shall be sent, and such importer, his or
her agent, upon the sale and delivery of any of the Cud spirits,
shall deliver to the purchaser or purchasers thereof the certificate
or certificates which ought to accompany the fame, on pain of for
feiting fifty dollars for each cask, cafe or vcfTel with which such
certificate shall not be delivered. And if a-ny such importer or
importers shall refufe or neglect to make such entry at the time
and in the manner herein directed, all luch 1 pirits as shall not be
so entred shall be forfeited, and the importer or importers in
whose custody the fame be found, shall moreover forfeit the lum
equal to the full value thereof, according to the highest price of
such spirits in the market.
And be it further enacted, That if any cask, cafe or vefTel con
taining distilled spirits, which by the foregoing provisions of this
ast, ought to be marked and accompanied with a certificate, shall
be found in the pofTeffion of any person unaccompanied with such
marks and certificate, it shall be presumptive evidence that the
fame are liable to forfeiture, and it shall be lawful tor any officer
of infpeftion to seize them as forfeited ; and if, upon the trial in
confluence of such leisure, the owner or claimant of the spirits
feizeel, shall not prme that the fame were imported into the
United States according to law, or were distilled as mentioned in
the thirteenth and fourteenth lections of this ast, and the duties
thereupon paid, or were distilled at one of the stills mentioned in
the twentienth feftion of this ast, they shall be adjudged to be for-
fcited.
And be it further ena&ed, That it (hall be lawful for the officers
of infpe&ion of each survey, at all times in the day time, upon re
qurft, to enter into all and every the houses, store-houses, ware
houses, buildings and places which shall have been entered in
manner aforefaid, and by tailing, gauging or othcrwife, to take an
account of the quantity, kinds and proofs of the said spirits there
in contained ; and also to take samples thereof, paying for the fame
the usual price.
And be it fnrther ena&ed, That if any person or persons shall
rob out or deface any of the marks set upon any cask, vessel or
cafe, pursuant to the dire£tions of this ast, such person or persons
shall, for every fu:h offence, forfeit and pay the sum of one hun
dred dollars.
And be it further ena&ed, That no cask, barrel, keg, vessel, or
cafc, marked as u Old Stock," fhn 11 be made use of by any dif
filler of spirits, for putting or keeping therein any spirits other
than those which were contained therein when so marked, on pain
of forfeiting the sum of <sne hundred dollars for every, cask, bar
rel, keg, vessel or cafc wherein any such Ipirits (hall fee so put or
kept; neither shall any such distiller have or keep any diflilled
spirits in any such cask, barrel, keg, v< (Tel or cafc, longer than for
the space of one year from the said last day of June next, on pain
of foifeiting the said spirits : Provided, That nothing in this sec
tion contained shall be construed to extend to casks 01 velfels, ca
pable of containing two hundred gallons and upwards, and which
are not intended to be removed 1 .
And be it further enacted, That in cafe any of the said spirits
shall be fraudulently deposited, hid or concealed in any place
whatsoever, with intent to evade the duties thereby imposed upon
them, thev shall be forfeited. And for the better discovery of
any such spirits so fraudulently deposited, hid or concealed, it
/hall be lawful for any judge of any court of the United States, or
either of them, or for any justice of the Deace, upon reasonable
cause of fufptcion, to be made out to the fatisfa&ion of luch judge
or juftire, bv the oath or affirmation of any peifon or persons, by
special warrant or warrants under their refpeftive hands and seals.
to authorise any of the officers of infpeftion, by day, in the pre
fcnce of a constable or other officer of the peace, to enter into all
and every such place or places in which any of the said spirits
shall be fufpe£t*d to be so fraudulently deposited, hid or conceal
Wednesday. March 23, I 79 1,
cd, and to seize and carry away any of the (aid spirits which shall
be there found so fraudulently depolited, hid or concealed, as foi
feited.
And be it further ena&td, That after the lafl day of June next,
no spirituous liquors except gin or cordials in cases, jugs or bot
tles, shall be brought from any foreign port or place, in calks of
lcls capacity than fifty gallons at the lead, on pain of forfeiting ot
the said spirits, and of the (hip or vessel in which they (hall be
brought: Provided always, That nothing in this ast conta ned
(hall be conltrucd to forfeit any spirits for being imported ot
brought into the United States, in othei calks or velTi.-ls than as
aforefaid, or the (hip or vessel in which thev (hall be brought, if
such spirits (hall be for the use of the seamen on board such (hip
or vessel, and (hall not exceed the quantity of four gallons for each
seaman
And be it further enacted, That in every cafe in which any of
the said spirits shall be forfeited by virtue of this ast, the casks,
vessels and cases containing the fame, shall also be forfeited.
And be it further enacted, That every distiller of spirits, on
which the duty is hereby charged by the gallon, shall keep or cause
to be kept, an exact account of the said spirits, which he or she
shall fell, fend out or diftill, distinguishing their several kinds and
proofs ; and shall every day make a just and true entry in a book,
to be kept for that purpose, of the quantities and particulars of the
said spirits by him or her fold, sent out or distilled on the preced
ing day ; fpecifying the marks of the several casks in which they
shall be so fold or sent out, and the person to whom and for whose
use they shall be so fold or sent out : which said books shall be
prepared tor the making such entries, and shall be delivered upon
demand to the said distillers, by the supervisors of the revenue of
the several diftrifts,or by such person or persons as they shall re
fpeftively for that purpose appoint, and shall be severally returned
or delivered at the end of each year, or when the fame shall be
refpeftively filled up, (which shall firft happen) to the proper offi
cers of infpeftion; and the truth of the entries made therein shall
be verified, upon the oath or affirmation of the person by whom
those entries shall have been made, and as often as the said books
shall be furnifhed upon like demand by the proper officers of in
fpeftion, to the said distillers refpeftively. And the said books
shall from time to time, while ip the poffeflion of the said distil
lers, lie open for the infpeftion of, and upon request shall be shewn
to the proper officers of infpeftion under whose survey the said
distillers shall refpeftively be, who may take such minutes, me
morandums, or tranferipts thereof, as they may think fit. And if
any such distiller shall neglect or refufe to keep such book or books,
or to make such entries therein, or to shew the fame upon request,
to the proper officer of infpeftion, or not return the fame accord
ing to the directions of this ast, he or she shall forfeit for every
luch refufal or neglect, the sum of one hundred dollars.
And be it further enacted, That the penalties by this ast im
posed on distillers for neglecting to make report to the infpeftors,
of their intentions of distilling spirits, or for neglecting to mark
the houses, apartments or vessels to be employed, or for neglect
ing to enter in books the quantity of spirits distilled, shall not ex
tend to any person who shall employ one still only, and that of a
capacity not exceeding fifty gallons, including the still-head.
And be it further enacted, That the feveial kinds of proof here
in before fpecified, shall, in marking the casks, vessels and cases
containing any distilled spirits, be distinguished correfpondincr
with the order in which they are mentioned by the words " firft:
proof"— u second proof " — 4t third, proof'*—" fourth proof"—"fifth
proof' * —fixthproof. *' And that it be the duty of the Secretary of
the Treasury, to provide and furnifh to the oMicers of infpeftion
nnd of the customs, proper inftiuments for ascertaining the said
several proofs.
And be it further enacted, That in any prolecution or action
vvhich may be brought against any supervisor or other officer of
infpeftion, for any seizure by him made, it shall be ncceffary
•for such supervisor or officer to juftify himfelf by making it ap
pear that there was probable cause for makingthe faid/cizure ; up
on which, and not otherwife,a verdict shall pass in his favor. And
in any such action or prosecution, or in any action or prosecution
which maybe brought against such supervisor or other officer, for
irregular or improper conduct in the execution of his duty, the
trial shall be by jury. And in any action for a seizure, in which
a verdict (hall pass for such officer, the jury shall nevertheless
a fiefs reasonable damages for any prejudice or waste (according
to the true amount in value thereof) which shall be shewn by good
proof to have happened to the spirits seized, in confcquence of
*uch seizure ; and also for the detenfion of the fame, at the rate of
fix per cent, per annum, on the true value of the said spirits at the
time of such seizure, from that time to the time ot restoration
thereof ; which shall be paid out of the Treasury of the United
States : Provided, That no damages shall be assessed when the
seizure was made for want of the proper certificate or certificates,
or by reason of a refufal to shew any officer of infpeftion, upon
his request, the spirits in any entered house, building or place:
And provided alfo,That if it shall appear from the verdict of the ju
ry, that anv such prejudice or waste was fuftaincd by the negligence
of the officer, he shall be responsible therefor to the United States.
And be it further enacted, That if any supervisor or other of
ficer of infpeftion, in any criminal prosecution against him, shall
he convicted of oppreflion or extortion in the execution of his
office, he shall be fined not exceeding five hundred dollars, or im
prisoned not exceeding fix months, or both, at the discretion of
;he court ; and shall also forfeit his office.
And be it further enacted, That no fee shall be taken for any
certificate to be issued or granted purfuantto this act.
And be it further enacted, That if any of the said supervisors
or other officers of infpeftion, shall neglect to perform any of the
duties hereby enjoined upon them refpeftively, according to the
true intent and meaning of this ast, whereby any person or per
sons shall be injured or fuffer damages, such person or persons
shall and may have an action founded upon this ast against such
supervisors or other officers and, shall recover full damage# for
the fame, together with costs of suit.
And be it further enadled that any action or suit to be brought
against any person or persons, for any thing by him or them done
in purfuanceof this ast, shall be commenced within three months
next after the matter or thing done,and unless brought in a court
of the United States, shall belaid in the county in which the
cause of action shall have arisen ; and the defendant or defendants
in any such action or suit, may plead the general issue, and on
the trial thereof give this ast and the special matter, in evidence;
and if a veidift shall pass for the defendant or defendants, or the
plaintiff or plaintiffs become non-suited, or discontinue his, her
or their action or prosecution, or judgment shall be given against
such plaintiff or plaintiffs, upon demurrer or otherwise, then such
defendant or defc ndants shall have costs awarded to him, her or
;hcm, against such plaintiff or plaintiffs.
789
[Whole No. 198.]
And in order that persons who may have incurred any of the
penalties of this ast, without -wilful negligence or intention of
fraud, iray be relieved from such penalties.
Be it further enacted, That it (hall be lawful for the judge of
the diftri£l within which such penalty or foifeiture (hall have
been incurred, at any time within one year alter the lafl day of
June next, upon petition of the partv who (hall have incurred the
fame, to enquire in a summary way into the circumstances of the
cafe, firft causing reasonable notice to be given to the person or
persons claiming such penalty or forfeiture, and to the attorney
of such diftriil ; to the end that each may have an opportunit" of
shewing cause aga'nft the mitigation or remiflion thereof ; and
(hall cause the facts which (hall appear upon such enquiry, to be
dated and annexed to the petition, and dire£l their transmission
to the Secretary of the Treasury of the United States, who lhall
thereupon have power to mitigate or remit such penalty or for
feiture, if it (hall appear to him that such penalty or forfeiture
was incurred without wilful negligence, or any design or inten
tion of fraud, and to cause any spirits which may have been seized
to be restored to the proprietor or proprietors, upon such t«rms
and conditions as (hall appear to him realonable.
And be it further enacted,. That the one half of all penalties
and forfeitures incurred by virtue of this ast, except as above pro
vided, shall be for the benefit of the person or persons who shall
make a seizure, or who shall firft discover the matter or thin*
whereby the fame shall have been incurred; and the other half
to the use of the United States. And such penalty and forfeiture
shall be recoverable with costs of suit, by action of debt, m the
name of the person or persons lntitled thereto, or by information,
in the name of the United States of America; and it shall be the
duty of the attorney of the diflrift wherein any such penalty or
forfeiture may have been incurred, upon application to him, to
institute and bring; such information accordingly : Provided al
ways, Thar no officer of infpeftion other than chief officer, or of
ficers of a survey, shall be intitled to the benefit of any forfeiture
unlets notice of the seizure by him made, shall be by him given
within forty-erght hours next after such seizure, to the said chief
officer or pfficers ; but in such cafe ths United States shall have
the entire benefit of such forfeiture.
And be it further enacted, That if any person or persons (hall
counterfeit or forge, or cause to be counterfeited or forged any of
the certificates herein before directed to be given, or shall know
ingly or willingly accept or receive any falfe or untrue certificate
with any of the said spirits, or shall fraudulently alter or erase any
iuch certificate atter the fame shall be given, or knowingly or
willingly publish or make use of such certificate so counterfeited,
forged, falfe, untrue altered or erased, every person so offending,
shall, for each and every offence, forfeit and pay the sum of five
hundred dollars.
And be it further enacted, That any person or persons that shall
be convicted of wilfully taking 3 falfe oath or affirmation, in any
of the cases in which oaths or affirmations are required to be ta
ken by virtue of this a ft, shall be liable to the pains and penalties
to which persons are liable for wilful and corrupt perjury.
And be it further enacted, That if any person or persons shall
give, or offer to give any biibe, recompence or reward whatsoever
to any supervisor or other officer of infpeftion of the revenue, in
order to corrupt, persuade or prevail upon such officer, either to do
any ast or acts contrary to his duty in the execution of this ast, or
to neglcft or omit to do any ast or thing which he ought to do in
the execution of this ast, or to connive at or to conceal any fraud
or frauds relating to the duties hereby imposed on any of the said
fpiritfs, or not to discover the fame, every such person or persons
shall, for such offcnce, whether the fame offer or proposal be accept
ed or not, forfeit and pay a sum notexceedingfive hundred dollars.
And be it further enacted, That if any person or persons (hall
forcibly obftruft or hinder any supervisor or other officer of in
fpeftion, in the execution of this ast, or of any of the powers or
authorities hereby vested in him, or shall forcibly rescue or cause
to be rescued, any of the said spirits after the fame fhsll have been
seized by any such supervisor or oth r officer, or shall attempt or
endeavor so to do, all and every person and persons so offending,
shall, for every such offence, for which no other penalty is parti
cularly provided by this ast, forfeit and pay a sum not exceeding
two hundred dollars.
And be it further enacted, That if any such supervisor or other
officer, shall enter into any collusion with any person or persons
for violating or evading any of the provisions of this ast, or the du
ties hereby imposed, or shall fraudulently co.icur in the delivery
of any of the said spirits, out of any house, building or olace,
wherein the fame are deposited, without payment or security for
the payment of the duties thereupon, or shall falfely or fraudu
lently mark any cask, cafe or vessel, contrary to any of the said
provisions, or shall embezzle the public money or otherwise be
guilty of fraud in his office, such supervisor or other officer shall
for every such offence forfeit the sum of one thousand dollars, and.
upon convidlion of any of the said offences, shall forfeit his office,
and shall be difqualified for holding an) other office under the
United States.
And be it further enafled, That in every cafe in which an oath
or affirmation is required by virtue of this a6t, it shall be lawful
for the supervisors of the revenue, or any of them, or their lawful
deputy, or the lawful deputy of one of them, where not more than
one in a diftritt, to admmifter and take such oath or affirmation.
And that wherever there are more than one supervisor for one dis
trict, a majority of them may execute all and any of the powers
and authorities hereby vested in the supervisors of the revenue;
Provided, That this shall not be construed to make a majority ne
cefTary in any cafe in which, according to the nature of the ap
pointment or service, and the true intent of this a£t, the authority
is or ought to be several.
And tor the encouragement of the export-trade of the United
States : Be it further enacted, That if any of the said fpii its (where
upon any of the duties imposed by this ast shall have been paid or
secured to be paid) (hall after the last day of June next, be ex
ported fiont the United States to any foreign port or place, there
shall be an allowance to the exporter or exporters thereof, by way
of drawback, equal to the duties thereupon, according to the
rates in each cafe by this ast imposed, deducing therefrom half a
cent per gallon, and adding to the allowance upon spirits distilled
within the United States, from molafTes, which (hall be so export
ed, three cents per gallon, as an equivalent for the duty laid up
on molafTes by the said ast making further provision for the pay
ment of the debts of the United Slates: Provided always, That
the said allowance (hall not be made, unless the said exporter or
exporters shall observe the regulations herein after prcfcribed :
And provided further, That nothing herein contained (hall be
construed to alter the provisions in the said former ast, concerning
drawbacks or allowances, in nature thereof, upon spirits importea
prior to the firft day of July next. (To be concluded in our next.)