&tiz&u of§
A NATIONAL PAPER, PUBLISHED WEDNESDAYS AND SATURDAYS BY JOHN FENNO, No. 69, HIGH-STREET, PHILADELPHIA
[No. 115, of Vol. lII.]
SECOND CONGRESS or the UNITED STATES.
AT THE FIRST SESSION,
Begun and held at the city of Philadelphia, in the State of Penn»
fylvania, Monday the twenty-fourth of October, one
thousand seven hundred and ninety-one.
AN ACT concerning the Duties on Spirits
distilled within the United States.
BE it enabled by the Senate and House of Representatives of
the United States of America, in Cnngrefs assembled, That
from and after the lad day of June next, the present duties upon
spirits distilled within the United States, and on (tills shall cease,
and that in lieu thereof, upon all spirits which after the said day
shall be distilled within the United States wholly or in part from
molaflfes, sugar or other foreign materials, there lhall be paid the
duties following, that is to fay :
For every gallon of those spirits of the firft class of proof, ten
«ents ; —for every gallon of those spirits of the second class of
proof, eleven cents ; —for every gallon of those spirits of the third
class of proof, twelve cents ; —for every gallon of those spirits of
the fourth class of proof, fourteen cents; —for every gallon of
those spirits of the fifth class of proof, eighteen cents ; —for eve
ry gallon of those spirits of the sixth class of proof, twenty-five
cents.—And upon all spirits which after the said day fhal] be dis
tilled within the United States from materials of the growth or
produce of the United States, in any city, town or village, at any
distillery at which there shall be one or more stills which singly
or together shall be of the capacity of four hundred gallons or up
wards, theie shall be paid the duties following, that is to fay :
For every gallon of those spirits of the firft class of proof, /even
tents; —for every gallon of those spirits of the second class of
proof, eight cents ; —for every gallon of those spirits of the third
class of proof, nine cents; — for every gallon of those spirits of the
fourth class of proof, eleven cents ; —for every gallon of those spi
rits of the fifth class of proof, thirteen cents tor every gallon
of those spirits of the sixth class of proof, eighteen cents.—And
upon stills which after the said day shall be employed in dialling
spirits from materials of the growth or produce of the' United
States, at any other place that a city, town or village, or at any
distillery in a city, town or village at which there shall be one or
more stills which singly if only one, or together if more than one
shall be of less capacity than tour hundred gallons, there shall
be paid the yearly duty of fifty-four cents for every gallon En
glish wine mejfure of the capacity or content of each and everv
such ftiil including the head thereof : —Provided, That it shall be
at the option of the proprietor or poffcfTor of any such still, in
stead of the said yearly duty, either to pay seven cents for every
gallon of fpints by him or her distilled, or to pay at the rate of
«en cents per gallon of the capacity tor each and every month of
the employment of any such still ; and in cafe the said proprietor
or poflcfl" <r shall elett to pay either the laid rate of seven cenrs pr.
gallon, of the spirits by him or her distilled, or the said monthly
rate of ten cents, according to the capacity of his or her still or
stills, he or she at the time of making entry of his or her still or stills
»n manner herein after directed, shall by writing under his or
her hand, left at the office of infpe£tion where such entry shall be
made, notify the said election, and if the fame shall be to pay the
said monthly rate of ten cents, shall demand a license lor the
term of time, fpecifying the day of commencing and the day of
ending, during which he or she shall intend to woik his or her
still or stills, which liccnfe shall without delay or expenle to the
said proprietor or pofltffor be granted, and shall be signed by the
fuperviforsof the revenue and countersigned by the officer atwhofe
office application for the fame shall have been made. And in
cafe of an eleflion to pay the said monthly rate of ten cents, it shall
not be lawful for any person by whom the fame shall have been
made, to work his or her still or stills, at any time, within the
year from the date of his or her entry thereof, other than that foi
which a license (hall have been granted, unless he or she shall have
previously obtained another license for such further time, which
upon like application lhall, and may be granted, in like manner,
and if any such person lhall work his or her still or stills, contra
ry to the dircftion or provision aforefaid, he or she shall forfeit
and pay for every such offence, two hundred dollars. And in
every cafe in which any proprietor or pofleffor of a still or stills
fubjeft to the payment ot duty according to the capacity of such
ftili or stills, shall not make elc &ion to pay according to one or
the other alternatives aforefaid ; or shall not duly comply theic
with, he or she shall be liable to pay, and shall pay the said yearly
late of fifty-four cents for every gallon of the capacity or capacities
ot his or her still or stills.
And be it further enabled, That there be in each county com
prehended within any diftri#, at least one office of infpe&ion,
at which cveiy person having or keeping a still or stills within
such county, shall between the last day of May, and the firft day
of July in each year, make entry ot such lhll or stills ; and at
which every peifon, who being a resident within the county shall
procure a still or stills, or who removing within a county, shall
bring therein a still or stills, shall within thiity days after such
procuring or removal, and before he or she lhall begin to use
such still or stills, make entry thereof. And every entry besides
describing each ilill and the capacity thereof, shall fpecity thf
place where, and the person in whose pofTiffion it is,and the pui
pofe for which it is intended, as whether for sale or use in dis
tilling ; and in the cafe of removal, shall fpecify the place from
which every luch still shall have been brought.
And be it lurther enathd, That every proprietor aqd pofleffot
«f a still shall be jointly and ftverally liable for the duly there
upon ; and that every owner of land, upon which any still
shall be woikcd, shall be liable for the duty thereupon, un
less the fame shall be worked by a lawful and bona fide
tenant ot the land of an eflate, not less than for the term of one
year, or unless such owner can make it appear, that the pofTeffor
of, or person by whom such still shall have been worked, was du
ring the whole time of working the fame, a trefpafler or intruder
«n his land.
And be tt further ena&ed, That every officcr of infpettion with
Saturday, May 26, 1792.
in whose survey any distillery of geneva or sweet cordials, fubjeft
to the pavmrnt of duty by the gallon of the spirits distilled theie
on may be, shall forbear to visit or infpeft for a space not exceed
ing two hours in each day, such part of the said distillery as he
may be required by the proprietor, pofleflor or manager of such
distillery to forbear to visit and infpeft, for which purpose it shall
be nrceflary for the said proprietor, pofleflor or manager, to give
notice in writing to the said officer, describing therein particular
ly the part of such distillery, which it shall be his desire that the
said officer may forbear to visit and infpeft, and fpecifving the
time of each day for which such forbearance shall be desired.
And be it further cnafted, That it (hall be in the discretion of
the Secretary of the Treasury to regulate well the mark? to be
set upon thfe caflcs, veflels and packages containing distilled spirits,
as the forms of the certificates which are to accompany the fame,
and that when any cask or vefTel in which distilled spirits have
been contained, shall have been emptied of its contents, it shall
be lawful for the marks thereupon to be effaced by, or in the pre
sence of an officer of infpeftion ; and if the laid cask or vefTel shall
afterwards be used for putting therein other spirits, the fame may
be marked anew.
And be it further enafled, That instead of a notice of twenty
four hours heretofore required to be given of the intent to export
distilled lpirits in order to the benefit of the drawback of the du
ties thereupon, fix hours shall be fufficient.
And be it further ena&ed, That there be an abatement for leak
age, at the rate of two per cent, in every cafe in which the duty
shall be payable by the gallon of the spirits distilled, to be allow
ed at the distillery where such spirits shall be made.
And be it further ena£ted, That the officer of infpeflion within
whose survey any flill shall He, the duty whereupon is payable ac
cording to the capacity of the still, shall indentify by progressive
numbers and other proper marks, every such still within his sur
vey, and the duty thereupon shall operate as a fpecific lien upon
the said still.
And be it further ena£led, That every distiller of, and dealer in
spirits, who may have iri his or her poffeflion, distilled spirits not
marked or certified, pursuant to the ast, intituled, " An a£l re
pealing 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 appropriating the lame," shall prior to the last day of
September next, leport the spirits in his or her poflcffion, in
writing, at some office of infpe£lion, to the end that such spirits
tnay be marked and certified as okl stock. And that from and
after the last day of September next, casks and vefTels of the capa
city of twenty gallons and upwards, containing distilled spirits,
which lhall be found in the poflefliori of any distiller or dealer in
spirits, except at a distillery where the fame were made, or in go
ing from one place to another, without being marked according
to law, or without having a certificate from some proper officer,
shall be liable to seizure and forfeiture; and that it ihall be the
duty of the several officers of mfpeftion, upon requeil of any
dealer or distiller, to take measures for the marking of casks, ves
sels and packages containing distilled spirits, and to furnifh such
dealer or distiller, free from expense, with certificates to accom
pany the fame : Provided, That it shall not be incumbent upon
any such officer to mark or certify any cask, vefTel or package,
which ought to have been before marked or certified according to
any law of the United States.
And be it further enabled, That from and after the last day of
April, one thousand seven hundred and ninety-three, no distilled
spirits, except arrack and sweet cordials, shall be brought into the
United States from any foreign port or place, except in casks or
vefTels of the capacity of ninety gallons and upwards.
And be it further ena&ed, That no drawback ot the duty on
distilled spirits which shall be exported after the last day of June
next, shall be allowed upon any quantity less than one hundred
gallons.
And be it further enacted, That after the last day of June next,
no distilled spirits shall be brought into th« United States, from
any foreign port or place, in any cask or vefTel which shall have
been marked pursuant to any law of the United States concerning
distilled spirits, on pain of forfeiture of the spirits so brought, and
of the ship orveffel in which they shall be brought.
And be it further enacted, That if the owner or possessor of any
still orftills shall neglect to make entry thereof, within the time
and in the manner prescribed bv the second feftion of this ast,
fucft owner or poflefTor shall forfeit and pay the sum ot two hun
dred and fifty dollars. And if any distilled spirits, except arrack
and sweet cordials, shall, after the last day of April next, he
brought into the United States in casks or vefTels of less capacity
than ninety gallons, all such spirits, and the calks and vefTels con
taining; ihe fame, shall be fubjeft to seizure and forfeiture, and
every inch penalty or forfeiture shall be, one half to the use of the
United States, and the other half to the use of the person ,vho shall
firft discover and make known the matter or thing wheieby the
lame shall have been incurred.
And he it further enacted and declared, That the duties hereby
laid lhall continue in force, for the fame time, and are hereby
pledged and appropriated to and for the fame purposes, as thofc,
n lieu o( which they are laid, and pursuant to the art intituled,
" An ast repealing after the last day of June next, the duties here
tofore laid upon dillilled spirits imported from abroad,and laying
others in their (lead, and also upon spirits distilled within the
United States, and for appropriating the fame."
And be it further enacted, That to make good any deficiency
which may happen in consequence of the reduction hereby made
in the rates of the duties on spirits distilled within ihe United
States, and on stills, so much of the product of the duties laid by
«he ast intituled, 44 An ast for raising a farther sum of money for
the protection of the frontiers, and lor other purpofci therein
mentioned," as may be neceflary, {hall be and is hereby pledged
and appropriated to the fame purposes, to and for which the du
ties, hereby reduced, were pledged and appropriated.
And be it further enacted, Tnat the President of the United
States be authorized to make such allowances for thcit refpeftive
ferv ices to the fupeivifor.*, inspectors and other officeis ol inspec
tion, as he (hall deem reasonable and proper, so as the said allow
ances, together with the incidental expences of collecting the du
ties on spirits distilled within the United States, shall not exceed
seven and an half per centum of the total product of the duties on
distilled spirits, tor the period to which the said allowances shall
relate, computing from the time the ast, intituled, 44 An ast re
pealing aftei the last day of June next, the duties heretolore laid
upon distilled spirits imported from abroad, ami laying others in
their (lead, and alio upon spirits distilled within the United Staies,
and foi appropriating the fame," look effect : And provided also,
I hat such allowance shall not exceed the annual amountof seventy
thousand dollars,until the fame shall befurther ascertained by law.
449
[Whole No. 521.]
And l.c it further enabled, That the ast intituled, " An ast re
pealing after the last day of June next, the duties heretofore laid
upon distilled spirits imported from abroad, and laying others in
their ftead,and also uponfpiriisdiftilled within the United States,
and for appropriating the fame," (hall extend to and be in fuil
force for the collection of the several duties herein before men
tioned, and for the recovery and distribution of the penalties and
forfeitures herein contained and generally for the execution of this
ast, as fully and effectually as if every regulation, reflriftioo, pe
nalty, provision, clause, matter and thing therein contained, were
inserted in, and re-enacted by this present ast, fubjift only to the
alterations hereby made.
JONATHAN TRUMBULL, Speaker
ojthe House of Representatives.
RICHARD HENRY LEE, frefident
*•" pro tempore oj the Senate.
APPROVED, MAY THE EIGHTH, 179".
GEORGE WASHINGTON,
President of the United States
An ACT makingalterations in the Treasury and
War Departments.
BE it enatted by the Senate and House of RepreTentatives
of the United States of America in Congress aifembled,
That there be an accountant to the department of war, who
shall be charged with the settlement of all accounts relative
to the pay of the army, the subsistence of officers, bounties to
soldiers, the expenses of the recruiting service, the incidental
and contingent expenses of the department; and who shall
report from time to time, all such settlements as shall have
been made by him, for the infpettion and revision of the ac
counting officers of the treasury; and the said accountant
shall also be charged with the settlement of all claims for per
sonal service authorized by theadl of this Congress of the 27th
of March last, and of all military lodged in the late of
fice of the paymaster general and commiflioner of army ac
counts, which are not fore closed by the adls of limitation of
the late Congress, and he shall report from time to time, all
such settlements as have been made by him, for the mfpe&iori
and revision of the Comptroller of the Treasury. The com
pensation of the said accountant shall be a yearly salary of
one thousand two hundred dollars.
And be it farther enabled, That the Treasurer of the Unit
ed States shall disburse all such monies as (hall have been pre
viously ordered for the*ife of tlie department of war by war
rants from the treasury ; which disbursements shall be mads
pursuant to warrants from the Secretary at War, countersign
ed by the accountant.
And be it further enacted, That there be a Paymaster to
reside near the headquarters of the troops of the United States.
That it fliall be the duty of the said paymaster, to receive from
the treasurer all the monies which (hall be entrusted to him
for the purpose of paying the pay, the arrears of pay, lubfift
ence or forage, due to the troops of the United States. That
he (hall receive the pay abftrafts of the paymasters of the se
veral regiments or corps, and compare the fame with the re
turns or muster rolls which lhall accompany the said pay ab
ftrafts. That he (hall certify accurately to the commanding
officer, the sums due to the refpeftive corps, which (hall have
been examined as aforefaid, who lhall thereon issue his war
rant on the said deputy paymaster, for the payment according
ly. That copies of all reports to the commanding officer,and
the warrants thereon, (hall be duly transmitted to the office of
the accountant of the war department, in order to be there
examined and finally adjusted at the treasury. That the said
paymaster (hall give bond in the sum of twenty thousand dol
lars, with two fufficient sureties, for the faithful discharge of
his duty, and he (hall take an oath faithfully to execute the
duties of his office. That the compensation to the said pay
master fliall be sixty dollars monthly, with the fame rations
and forage as a major.
a —- -j - -
And be it further enaftcd, That no alignment of pay made
ift-'r the firlt day of June next, by a non-commillioned officer
or private, (hall be valid.
And be it farther ena&ed, That all purchases and contracts
for supplying the army with provisions, clothing, supplies in
the quarter-masters department, military stores, Indian goods,
and all other supplies or articles for the use of the department
of war, be made by or under the direction of the Treasury de
partment.
And be it further enabled, That the Secretary of the Trea
sury lhall direst the fuperindance of the colle&ion of the du
ties on import: and tonnage as he lhall ? judge belt. That the
present office of affillant to the Secretary of the Treasury be
abolished, and that instead thereof there be an officer in the de
partment of the Treasury, to be denominated Commissioner
of the Revenue, who (hall be charged with fuperin tending, un
der the diretfUon of the head of the department, the collection
of the other revenues of the United States, and shall execute
luch other services, being conformable to the constitution of
the department, as lhall be dire&ed by the Secretary of the
Treasury. That the compensation of the said Commissioner
lhall be a falarv of one thousand nine hundred dollars per annum.
And be it further enacted, That in every cafe of an account
or claim not finally adjusted, upon which the present Comp
tr<rller of the Treasury, as Auditor, may have decided, it lhall
be the duty of the Commissioner of the Revenue, and of the
Auditor of the Treasury, finally to adjust the fauie, and in cafe
of difagreeinent between the said Commissioner and Auditor,
the decision of the Attorney General lhall be final.
And be it further enacted, That in cafe of the death, ab
sence from the feat of government or sickness of the Secretary
of State, Secretary of the Treasury, or of the Secretary of the
War department, or of any officer of either of the said de
partments whole appointment is not in the head thereof,
whereby they cannot perform the duties of their said respec
tive offices, it shall be lawful for the President of the United
States, in cafe he shall think it neceflary, to authorize any per
son or persons at his discretion to perforin the duties of the
said refpeftive office 1 ; until a fuccellor be appointed, or until
such absence or inability by sickness shall tease.
And be it further enacted, That the forms of keeping and
rendering all public accounts whatsoever, ihall be prescribed
by the department of the Treasury.
And be it further enacted, Tint in addition to the compen-