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
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