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.)
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