VOL. 47
[OFFIC I A 1..]
LAWS
OF TOE
UNITED STATES
[GENERAL NATURE-No. 111.]
AN ACT to reduce nutics on imports, and
o reduce internal taxes, and for other purpo-
Be it enact'd by the Senate and House of Rep
taentatives of the United Staten of America in
7ongress Assembled, That on and after the first
ay of August, eighteen hundred and seventy
we, in lieu of the duties heretofore imposed
y law on the articles hereinafter enumerated
r provided for, imported from foreign cons
:les, there shall be levied, collected, and paid
se following duties and rates of duty, that is
) say:
On all slack coal or culm, w'e'ts as will pass
!trough a half inch screen, forty cents per ton
f twenty-eight bushels, eighty pounds to the
ushel.
On all bituminous coal and slut's, seventy li
-
re cents per ton of twenty-eight bushels,)
ighty pounds to the bushel.
On salt, in hulk, eight cents per one bun
red pounds.
On salt, in bags, sacks, barrels, or other
ackages, twelve cents per one hundred
ounds.
On oatmeal, one half cent per pound.
Oa potatoes. fifteen cents per bushel.
On bend or * belting leather, and on Spanish
r other sole leather, fifteen per centum ad
alorem.
On calf-skins, tanned, or tanned and dress
d, twenty five per centum ad valorem.
On upper leather of all other kinds, and on
tins dressed and finished of all kinds, not
erein otherwise provided for, twenty per
entnm ad valorem.
On all skins for morocco tanned, but unfin
died, ten per centum ad valorem.
Oa chiecory root, ground or unground, one
ant per pound.
On all timber, squared or sided, not other
doe provided for, one cent per collie foot;
On sawed boards, plank, deals, and other
amber of hemlock, whitewood, sycamore, and
ass wood, one dollar per thousand feet board
teasure ;
On all other varieties of sawed :umber, two
oilers per thousand feet board measure :
rovided, That when lumber of any sort is
laned or finished, in audition to ..he rates
erein provided, there shall be levied and
aid, for each side so planed or finished, fifty
eats per thousand feet; and if pl died on one
ide and tongued and grooved, one dollar per
aousand feet; and if planed on two sides and
)ngued and grooved, one dollar and fifty cents
er thousand feet.
On hubs for wheels, posts, last blocks, wag
e blocks, oar blocks, gun blocks, heading
locks, and all like blocks or sticks, rough
ewn or sawed only, twenty per centum ad
alorem.
On pickets and palings, twenty per ceutum
d valorem.
On laths, fifteen cents per thousand pieces.
On all shingle.., thirty five cents p r thous
nd.
On pine clapboards, two dollars per thous
On spruce clapboards, one dollar and fifty
ents per thousand.
Oa house or cabinet furniture, in pieces or
ougn, and not finished, thirty per centum ad
alorem.
03 cabinet wares and house furniture, fin
shed, thirty-five per centum ad valorem.
On casks and barrels, empty, and on sugar
.ov shooks, and packing boxes of wuod, not
therwise provided for, thirty per centum ad
alorem.
Oa fruit, shade, land, and ornamental trees,
brubs, plants, and flower seeds, not otherwise
.rovided for, twenty per centaur ad valorem.
On garden seeds, and all other seeds for az
icultural and horticultural purposes, not oth
,rwise provided for, twenty per centum ad
•alorem.
On ginger, ground, three cents per pound.
On ginger, preserved or pickled, thirty-five
pr centum ad valorem.
la ginger, essence of, thirty-fire per centum
ad*alorem.
to chocolate, five cents per pound, and on
cote, prepared or manufactured, two cents
per pund.
Sac 2. That on and after the first day of
Augus,
eighteen hundred and seventy two, in
lieu of ',he duties imposed by law on the arti
cies in his section enumerated, there shall be
levied, allected, and paid on the goods, wares,
and mereiaudise in this section enumerated
and provi'vd for, imported from foreign coun
tries, Meet: per centum of the several duties
and rates oiduty now imposed by law upon
said articlesteverally, it being the intent of
this section tt reduce existing duties on said
articles ten pc- centum of such ditties, that is
to say :
On all manultctures of cotton of which cot
ton is the comment part of chief value.
On all wools, air of the alpaca goat, and
other animals, said all manufactures wholly or
in part of wool of hair of the alpaca, and other
like animals, exceit as hereinafter provided
On all iron and s`Rel, and on all manufit , -
tures of iron and steel, of which such metals
or either of them stall be the component part
of chief value, excepting cotton machinery.
On all metals not serein otherwise provided
for, and on all manufactures of metals of
which either of them is the component part of
chief value, excepting percussion caps, watch
es, jewelry, and other articles of ornament:
Provided, That all wire rope and wire strand
or chain made of iron-wire, either bright,
coppered, galvanized, or coated with other
metals, shall pay the same rate of duty that is
now levied on the iron wire of which said
rope or strand or chain is made ; and all wire
rope and wire strand or chain made of steel
wire, either bright, coppered, galvanized, or
coated with other metals, shall pay the same
rate of duty that is now levied on the steel
wire of which said rope or strand or chain is
made.
Lb all p.per, and manufactures of paper,
excepting unsized printing paper, books and
other printed matter, not herein specifically
provided for.
On all manufactures of India rubber gutta
percha, or straw, and on oil cloths of all de-
tio glass and glassware, and on unwrought
pipe clay, fine clay, and fuller's earth.
On all leather not otherwise herein provided
for, on all manufactures of skins, bone, ivory,
horn, and leather, except gloves and mittens,
and of which either of said articles is the com
ponent part of chief value ; and on liquorice
paste or liquorice juice.
Sec. 3. That on and after the first day of
October next there shall be collected ana paid
on all goods, wares, and merchandise of the
growth or produce of . countries east of the
Cape of Good Hope, (except wool, raw cotton,
and raw silk as reeld from the cocoon, or not
further advanced than tram, thrown, or organ
zine,) when imported from places west of the
Cape of Good Hope, a duty of ten per centum
ad valorem, in addition to the duties imposed
on any such article when importe 1 directly
from the place or places of their growth or
production.
Sec. 4. That on and after the first day of
August, eighteen hundred and seventy two, iu
lieu of the duties heretofore imposed by law
on the articles mentioned in this section,
there !shall be levied, collected, and paid on
the goods, wares, and merchandise in this sec
tion enumerated, imported fr tat foreign coun
tries, the following duties and rates of duty,
that is to say
()a all burlaps, and like manufactures of
flax, jute, or hemp, or of which flax, jute, or
hemp obeli be the component material of c h ief
value, exceptiug such as may be suitable for
bagging for cotton, thirty per centum ad
valorem ; on all oil cloth foundations or floor
cloth cauva'S, made of flax, jute, or heinp, or
of which flax, jute, or hemp shall be the cum•
ponent material of chief value, forty per
centum ad valorem; on all bags, cotton bags,
and bagging, and all other like manufactures,
not her .in otherwise provided for, exceft bag
ging for cotton, composed wholly or in part of
flax, hemp, jute, gunny cloth, gunny bags, or
other material, forty per centum ad valorem.
On insulators for use exclusively in tele
graphy, except those made of glass, twenty
five per centum ad valorem.
On bouillons or cannetille, and metal
threads, file or gespinst, twenty-five per cent
um ad valorem.
On emery ore, six dollars a ton; and ou
emery grains, two cents a pound.
thi corks and cork bark, manufactured,
thirty per centum ad valorem.
On acids, namely, acetic, acetous, and pyr-
r rhe ITanti b don 0 i ournai.
oligneous of specific gravity of 1.047, or less,
five cents per pound; acetic, acetous,
pyroligneous of specific gravity over 1.047,
thirty cents per pound ; carbolic, liquid, ten
per cent= ad valorem ; gallic, one dollar per
pound ; sulphuric, fuming, (Nor thausen,) ono
cent per pound ; tannic, oue dollar per pound;
tartaric, fifteen cents p-r pound.
On ac-tates of ammonia. twenty-five cents
per pound; baryta, twenty-five cents per
pound ; copper, ten cents per pound; iron,
twenty-five cents per pound; lead, brown,
five cents per pound; white, ten cents per
pound ; potassa, twenty-five cents per pound ;
sqda, twenty-five cents per pound ; strontia,
twenty-five cents per pound ; zinc, twenty-five
cents per pound.
On b.ue vitriol, four cents per pound, on
camphor, refined, five cents per pound, on
sulphate of quinine, twenty per centum ad
valorem, on chlorate of potash, three cents per
pound, on Rochelle salts. five cents per pound,
ou sal soda, and soda ash, one-fourth of one
cent per you .d, on sautoniue, three dollars
per pound, on strychnia, cue dollar per ounce,
on hay rum or buy water, whether distilled or
compounded, one dollar per gallon of first
proof, and in proportion for any greater
strength than first proof, ou rum essence or
oil, and bay rum essence or oil, fifty cents per
ounce, on all sized or glued paper, suitable
only for printing paper, twenty-five per centum
ad valorem, on vormuth, the same duty as on
wines of the same cost, on mustard, ground,
in bulk, ten cents per pound; when enclosed
in glass or tin, fourteen cents per pound, on
Zante or other currants, one cent per pound,
on figs, two and one-half cent per poun 1, on
raisins, two aq I one-half cents per pound, on
preserved or condensed milk, twenty per cent
um ad valorem, on fire crackers, one dollar
per box of forty packs, not exceeding eighty
to each pack, and in the same proportion for
any greater or less number, on tin, in plates
or sheets, terse, and taggers tin, fifteen per
cent= ad valorem, on iron and tin plates
galvanized or coated with any metal by dee
tric batteries, two cents per pound, on Moisic
iron, mode from sand ore by one process, fif
teen dollars per ton.
_
On rmbrella and parasol ribsand stretchers,
frames, tips, runner;, handles, or other part;
thereof, when made in whole or chief part of
iron, steel, or any other metal, a duty of forty
five per centum ad valorem: Provided, That
the rate of duty upon umbrellas, parasols, and
sun shades, when covered with silk or a•paca,
shall be sixty per ceutum ad valorem ; all other
umbrellas shall be forty five per centum ad
valorem.
Un saltpetre, crude, one cent per pound;
refined and partially refined, two cents per
pound.
SEC. 5. That on and after the first day of
August next the importation of the articles
enumerated and described in this section shall
be exempt from duty, that is to say:
Acid, horaic and sulphuric, agates, unman
ufactured, almond shells, aluminium, or alum
inum, amber beads and amber gum.
American manufactures, the following, to
wit, casks, barrels, or car boys, and other yes
sell, and grain bags, the manufacture of the
United States, if exported, containing Ameri
can produce, and declaration be made of in
tent to return the same empty, under such
regulations as shall he prescribed by the Sec
retary of the Treasury;
Angelica root.
Animals brought into the United States
temporarily and ter a period not exceeding six
months, for the purpose of exhibition or com
petition for prizes offered by any agricultural
or racing association: Provided, That bond be
first given, in accordance with the regulations
to be prescribed by the Secretary of the Treas
ury, with the condition that the full duty to
which such animals would otherwise be liable
shall be paid in case of their sale in the United
States, or if not re exported within said six
months, annato; roncou, rocou, or orleans, and
all extracts of, annato seed, antimony, ore,
and crude sulphuret of, aqua fortis, argot dust,
arseuiate of aniline, balm of Gilead, balsams,
viz: Copavia, fir of Canada, Peru and Tolu,
bamboo reeds, no further manufactured than
cut into suitable lenghts for walking sticks or
canes, or for sticks for umbrellas, parasols, or
son shades, bamboos, unmanufactured, hezoar
stones, bed feathers and downs, birds, stuffed,
black salts, black tares, bladders, crude, and
all integuments of animals not otherwise pro
vided for, bologna sausages. bones, crude and
not manufactured ; bones, burned, calcined,
ground, or steamed, borax, crude, borate of
lime, books which shall have been printed and
manufactured more than twenty years at the
date of importation, books, maps, and charts
imported by authority for the use of the Uni
ted States or for the use of the library of
Congress: Provided,-That the duty shall not
have been included in the contract or price
paid, books, maps, and charts specialty im
ported, not more than two copies in any one
invoice, in good faith for the use of airy soci
ety incorporated or established for philosopli
ical, literary, or religious purposes or for the
encouragement of the fine arts, or fur the use,
or by the order, of any college, academy,
school, or seminary of learning in the United
States, books, professional, of persons arriving
in the United States, books, household effects,
or libraries, or parts of libraries, in use of
persona or families from foreign countries, if
used abroad by them not less than one year,
and not intended for any other person or per
sons, not for sale, Brazil paste, Brazil pebbles
for spectacles, and pebbles for spectacles,
rough, Burgundy pitch, camphor, crude, cat
gut strings, or gut cord, for musical instru
ments, chamomile flowers, charcoal, China
root, chinchona root, chloride of lime, coal
stores of American vessels Provided, That
none shall be unloaded, cobalt, ore of, cocoa
or cocao, crude, and fiber, leaves, and, shells
of, coir and coir yarn, colcothar, dry, or ox de
of iron, coltsfoot, (crude drug,) contrayerva
root, copper, old, taken from the bottom of
American vessels compelled by marine disas
to to repair in foreign ports, cowage down,
cow or kine pox, or vaccine virus, cubebs,
curling stones or quoits, curry and curry pow
ders, cyanite or kyanite, diamonds, rough or
uncut, including glazier's &amends, dried
bugs, dried blood, dried and prepared flowers,
elecampane root, ergot, fans, common palm
leaf, farina, flowers, leaves, plants, roots,
Barks, and seeds, for medicinal purposes, in a
crude state, not otherwise provided for, fire
wood, flint, flints, and ground flint stones,
fossels, fruits, plants, tropical and semi-trop
ical, for the purpose of propagation or culti
vation, galanga or galangal, garancine, gentian
root, ginger root, ginseng root, goldbeaters'
molds and go , dbeaters' skins, gold size, grease,
for use as soap stock only, not otherwise pro
vided for, gunny bags and gunny cloth, old or
refuse, fit only "for remanufacture, gut and
worm g..t, manufactured or unmanufactured,
for whip and other cord, guts, salted, hair, all
horse, cattle, cleaned or uncleaned, drawn or
undrawn, but unmanufactured, hair of hogs,
purled, for beds and mattresses, and not fit for
bristles, hellebore root, hide cuttings, raw,
tv,tb or without the hair on, for glue stock,
bide rope, hides, namely, Angora goat skins,
raw, without the wool, unmanufactured, asses'
skins, raw, unmanufactured, hides, raw or
uncured, whether dry, salted, or pickled, and
skins, except sheep skins with the wool ou,
hones and whetstones, hop roots for cultiva
tion, horn strips, Indian hemp, (crude drug,)
Indio or Malacca joints, not further manufac
tured than cut into suitable lengths for the
manufactures into which they are intended to
be converted, iridium, isinglass, or fish glue,
istic, or Tampico fiber, jalap, Josstick or Joss
light, jute butts, leather, old scrap, leaves, all,
not otherwise provided for, lithographic stones,
not engraved, loadstones, logs, and round un
manufactured timber not otherwise provided
;for, and ship timber, macaroni and vermicelle.
Madder and munjeet, ground or prepared
and all extracts of, Magnets, Manganese, oxi
de and ore of, Marrow, crude, Mash-mallows,
Matico leaf, Meerchaum, crude or raw, Mica
and Mica waste, Mineral waters, all, not arti
ficial, Moss, sea-weed . , and all other vegetable
substances used for beds and mattresses.
Murexide. (a dye,) Musk, cruse, Mustard seed,
brown and white, Nuts, cocoa and Brazil or
cream, Nux vomica, Oil, essential, fixed or
expressed, viz almonds, amber, crude, and
rectified, ambergris, anise, or anise seed,
anthos, or rosemary, bergsmont, cajeput, car
away, canoes, cedrat, chemomile, cinnamon,
citronella, or lemon grass, civit, fennel, jas
mine, or jessamine. juglandium, juniper raven
der, mace, otter of roses, poppy, sesame, or
sesamum seen, or bene, thyme, red, or orig
anum, thyme, white valerian, Oil bake, Olives,
green or prepared, Omega buds, and flowers,
Orpiment, Osmium Oxidizing psstc, Palladium,
Paper stock, crude, of every description
including all grasses, fibers, rags other than
wool, waste shavings, clippings, old paper,
rope ends, waste rope, waste bagging, gunny-
bags, and gunny cloth, old or refuse, to be
used in making and fit only to be converted
into paper, and unfit for any other manufacture,
and cotton waste, whether, for paper-stock or
other purposes, Pellitory root, Persia, or ex
tract, of archil, and cutlbear, Peruvian bark,
Pewter and brittannia metal, old, and fit only
to be remanufactured, Phanglein, Plumbago,
Poly - podium, Pula, Quick gross root, Quilts,
prepaid or unprepared, Railroad ties, of wood, 1
Ratan and reeds, unmanufactured, Rennets,
raw or prepared, Root flour, Saffron and
Safflower nod extract of, Saffron cake, Sago.
crude, Sago and sago flour, Saint John's beans,
Salacine, Salop, or saloup, Sassafras, bark
and root, Sauerkrout, Sausage skins, Seeds,
namely, anise, anise star, Canary, chia, sesa
mum, sugar cane, and seeds of forest trees,
Shark shins, Snails, Soap stocks, Sparterre,
for making or ornamental hats, Spunk, staves
acre, crude, Storax, or Styrax, Straw, un
manufactured, Strontia, oxide of, or protoxide
of strontium, Succinic acid, Sugar of milk,
Tale, Tamarinds, Teasels, Teeth, unmanufact
ured, Terra-aiba, aluminous, Tica, crude, Tin,
in pigs, bars,or blocks, and grilin tin, Tonquin,
Tr...qua, or Tonka beans, Tripoli, Umbrella'
sticks, crude, to wit. all partridge, hair-wood,
pimento, orange, myrtle, and other sticks and
canes, in the rough, or no further manufact
ured than cut into lengths suitable for umbrel
la, parasol, or sun shade sticks or walking
canes, Uranium, oxide of, Vanilla beans or
vanilla plains, Venice turpentine, Wafers,
Way, bay or myrtle, Brazilian and Chinese,
Whalebone, unmanufactured, Yams, Yeast
cakes, Yaffer.
Sze. 6. That for all purposes the standard
for vinegar shall be taken to be that strength
which requires thirty-five grains of bicarbon
ate of potase to neutralize one ounce troy of
vinegar, and all import duties that now are,
_ .
or may hereafter be imposed by law on vine.
gar imported from foreign countries shall be
collected according to said standard.
Sac. 7. That for a term of two years from
and after the passage of this act, and no
longer, machinery and apparatus designed
only for, and adapted to bo used for steam
towage on canals, and_not now manufactured
in the United States, may be imported by any
State, or by any person duly authorized by
the legislature of any State, free of duty,
subject to such regulations as may be prescrib
ed by the Secretary of the Treasury : and also
that for the term of two years from and after
the passage of this act, and no longer, steam
plow machinery, adapted to the cultivation
of the soil, may be imported by any person
for his own use, free of duty, subject to such
regulations of the Secretary of the Treasury
as before provided.
Sec. 8. That all imported goods, wares, and
merchandise which may be in the public
stores or bonded warehouses on the first day
of August, eighteen hundred and seventy-two,
shall be subjected to no other duty upon the
entry thereof for consumption than if the
same were imported respectively after that
day ; and all goods, wares; and merchandise
remaining in bonded warehouses on the day
and year this act shall take effect, and upon
which the duties shall have been paid, shad be
entitled to a refund of the difference between
the amount of duties paid and the amount of
duties said goods, wares, and merchandise
would be subject to if the same were imported
respectively after that day.
SEC. 9. That where fire arms, scales, bal
ances, shovels, spades. axes, hatchets, ham
mcrs, plows, cultivators, mowing machines,
and reapers manufactured with stocks or
handles made of wood grown in the United
States aro exported for benefit of drawback
under section four of the aet of August fifth,
eighteen hundred and sixty one, and entitled
"An act to provide increased revenue from
imports, to pay interest on the public debt,
and for other purposes," such articles shall
be entitled to such drawback, under that act,
iu all c,ses when the imported material ex
coeds see half of- the value of tho material
used.
Sec. 10. That from after the passage of this
act all lumber, timber, hemp, Manila, and
iron and steel rods, bars, spikes, nails and
bolts, and copper and composition metal,
which may be necessary for the construction
and equipment of vessels built in the United
States for the purpose of being employed in
the foreign trade, including the trade between
the Atlantic and Pacific ports of the United
States, and finished after the - passage of this
act, may be imported in bond, under such
regulations as the Secretary of the Treasury
may prescribe; and upon proof that such
materials have beed used for the purpose
aforesaid, no duties shall be paid thereon :
Provided, t hat vessels receiving the benefit
of this section shall not be allowed to engage
in the coastwise trade of the United States
more than two months in any one year, except
upon the payment to the United States of the
duties on which a rebate is herein allowed
And proved further, That all articles of for—
eign production needed for the repair of
American vessels engaged exclusively in for
eign trade, may be withdrawn from bonded
warehouses free of duty, under such regu
lations as the Secretary of the Treasury may
prescribe. •
Sec. 11. That the proviso in section four of
an act enttled "An act to protect the revenue,
and • for other purposes," approved July
twenty eighth, eighteen hund_ed and sixty
six, is hereby modified and amended so as to '
mad as follows : Provided, That from and
after the date of the passage of this act, im •
ported salt in bond may be used in curing
fish, taken by vessels licensed to engage in the
fisheries, under such regulations as the Sec
retary of the Treasury shall prescribe; and
upon proof that said salt has been need in
curing fish, the duties on the same shall be
remitted.
DISTILLED SPIRITS.
Sec. 12. That the act entitled "An act impos
ing taxes on distilled spirits and tobacco,
and for other purposes," approved Julytwenti
eth, eighteen hundred and sixty eight, be and
the same is hereby, amended as follows
That section one be amended by striking
out the word "fifty," and inserting in lieu
thereof the word "seventy :" Provided never
theless, That distilled spirits lawfully deposit.
ed iu a distillery bonded warehouse when
this act shall take effect may be withdrawn
therefrom on payment of the taxes thereon at
the rate within the time and in the manner
fixed by law at the time of such deposit;
Pro% Lied further, That the special tax paid
'by distillers prior to the taking effect of this
act, which has not been exhausted by the
quantity of spirits distilled as provided by
law, shall be refunded upon proper application
out of any moneys arising from internal taxes
not otherwise appropriated; and that said
section be 'further amended by striking out
the words "in excess of the number of gal
lons,', and inserting in lieu thereof the words
"as a gallon" the word "and any fractional
part of a gallon less than one half gallon iu
any enak or package, shall be exempt from
tax."
That section two may be amended by
striking out the word "meters."
That section three be amended by striking
out all after the enacting clause, and inserting
in lieu thereof the following words That the
Commissioner of internal Revenue is hereby
authorized to order and require such changes
of or additions to distilling apparatus, con
meeting pipes, pumps, or cisterns, or any
machinery connected with or used in or on
the distillery premises, or may require to be
put on any of the stills, tubs, cisterns, pipes,
or other vessels, such fastenings, locks, or
seals as ho may deem necessary.
That section seven be amended by striking
ota the words "but in no case shall such
bond be made for a less sum than five thous
and dolls's."
That section ten be amended by striking
out all after the enacting clause, and inserting
in lieu thereof the following, to wit: "That
on the receipt of notice that any person wish
es to commence the business of distilling, the
asses-or shall proceed, at the expense of the
United states, with the aid of an assistant
designated for the purpose by the Commisioner
of Internal Revenue, to make a survey of such
distillery for the purpose of estimating and
determining its true spirit producing capacity
for a day of twenty four hours, a written re
port of which survey' shall he made in tripli
cute, one copy of which shall be de:ivered to
the distiller, and shall take effect on and after
the date of such delivery, one copy retained
by the assessor, and the other transmitted to
the Commissioner of Internal Revenue. In
all surveys made under this act forty five
gallons of mash or beer brewed or fermented
from grain shall represent not less than one
bushel of grain, and seven gallons of mash or
beer brewed or fermented from molasses shall
represent not less than one gallon of molasses.
HUNTING-DON, PA., NOVEMBER 20, 1872
except in distilleries operating on the sour
mash principle, in which distilleries sixty
gallons of beer brewed or fermented from
grain shall represent not less than one bushel
cf grain. If the Commissioner of Internal
Revenue shall at any time be satisfied that
such report of the capacity of any distillery is
in any respect incorrect or needs revision, he
shall direct the assessor to make, in like man
ner, another survey of said distilhry, the 1
report of said surv.y to be made in triplicate
and deposited as hereinbefore provided."
Tina section eleven be amended by striking
out the words "any assessor to assess a special
tax upon" ..nd the words "or for the collector
to collect the same, or for any distiller who
has heretofore paid a special tax as such to,"
and by inserting in lieu of the last specified
words the words "commen:e or ;" also, by
striking out the words "assessor of internal
revenue to assess, or for any collector to col
lect any special tax for," and inserting in lieu
of the last specified words the words "person
to engage in the business of ;" also, after the
words "six hundred feet," each time they
occur, the words "in a direct line."
That section twelve be amended by inserting
after the words "six hundred feet" the words„
in a direct line."
That section thirteen is hereby repealed.
That section fifteen be amended by insert
ing after the word "manufacture" the words
"until the tax thereon shall have been paid."
That sect on sixteen be amended by strik
ing out the words "expense of the owner of
the distillery or warehouse" and inserting is
lieu thereof the words , •at the expense of the
United States from and after the passage of
this act."
That section eighteen be amended by strik
ing out the words "not having paid the spec
ial tax" and inserting in lieu thereof the
words "other than a rectifier or wholesale
liquor dealer who has paid the special tax, or
a distiller who has given the bond," and in
serting after the words "who shall put up"
the words "or keep up."
That section nineteen be amended by strik
ing out the words "eleventh" and "twenty
first" if any false entry shall be made in either
of said hooks or any entry required to be
made therein shall be omitted therefrom
for every such false entry made, or omis
sion, the distiller shall forfeit and pay a pen
alty of one thousand dollars," and the word
"such" before the words "false entry" the
first time it occurs.
That section twenty two be amended by
striking out the words "having paid the
. . _ .
special iax" and inserting in lieu thereof bav•
ing given bond required by law," and by ad.
dial thefollowing: "Pro;Med, That nothing
in this section shall be heli to apply to sus
pensions caused by unavoidable accident; and
the Commissioner of Internal Revenue shall
prescribe rules and regulations to govern in
such cases of involuntary suspension."
That section twenty three be amended by
striking out the words "eleventh" sal "twen
ty first days," and insert ..day."
That section twenty seven be amended as
follows: Strike out the word "quantity'
where it lasi occurs in said section and insert
"fractional part of a gallon amounting to one
half gallon Or over ;" — and strike out "less than
nun gallon" In the sixth line from the bottom
of the section, after the words "regarded as a
full gallon," and add "and any fractional part
of a gallon less than one half gallon in a cask
or package shall be exempt from tax."
That section twenty eight be so amended
that the tax therein provided for stamps shall
be ten cents instead of twenty five cents.
That section forty two be amended by strik
ing out the words "the special tax has been
paid" and inserting in lieu thereof the words
"bond has been given ;" also, by striking out
the words ' , for the non payment of the special
tax" and inserting in lieu thereof the words
.because no bond has been given."
That section forty three be amended by in
serting after the word. "brand," - the second
time it occurs, the words "and the Cortimis
sioner of Internal Revenue may make Mich
change in stamps and may prescribe such in
struments, or other means for attaching, pro
tecting, and canceling stamps for tobacco.
snuff, cigars, distilled spirits, and fermented
liquors, or either of them, as he anti the Sec
retary of the Treasnryr shall approve, such
instruments to be furnished by the United
States to the persons using the stamps to be
affixed therewith, under such regulation as
the Commissioner of Internal Revenue."
That section forty four be amended by
striking out the word"distiller" where it first
occurs therein.
That section forty seven be amended by in
serting after the words "original package"
the words "or in case such spirits shall have
been rectified, the name of the rectifier and
the serial number of the rectifier's stamp."
That section forty eight be amended by
striking out all after the enactment clause and
inserting in lieu thereof the following: "That
on all wines, liquors, or compounds known or
denominated as wine, and. made in imitation
of sparkling wine or champaigne, but not
made from grapes grown in the United States,
and on all liquors, not made from grapes,
currants, rhubarb, or berries grown in the
United States, but produced by being rectified
or mixed with distilled spirits or by the in
fusion of any matter in spirits, to be sold as
w.ne, or as a substitute fur wine, there shall
be levied and collected a tax of ten cents per
bottle or package contanin,g more than one
pint and not more than one quart, and at the
same rate fur any larger quantity of such
merchandise, however the same may be put
up, or whatever may be the package • and the
Commissioner of Internal Revenue shall cause
to he prepared suitable and special stamps
denoting the tax herein imposed, to be affix
ed to each bottle or package containing such
merchandise, by the person manufacturing,
compounding, or putting up the same, before
removal front the place of manufacture, com
pounding, or putting up; said stamps to be
affixed and canceled in such macuer as the
Commissioner of Internal Revenue may pre
scribe; and the absence of such stamp from
any bottle or package containing such mer
chandise shall be prior's-facie evidence that
the tax thereupon has not been paid, and
such merchandise shall be forfeited to the
United States. Any person counterfeiting,
altering, or refusing said stamps shall be sub
ject to the same penalties as are imposed for
thenauie offenses in relation to proprietary
stamps.'
That section forty nine, be amended by
striking out the word "taenty five" and in
serting in lieu thereof the word "ten ;" also
by striking out the words "the Secretary of
the Treasury, on the recommendation of the
Commissioner of Internal Revenue, may ap
point," and inserting in lieu thereof the
words "the President may nominate, and, by
and with the advice and consent of the Seu
ate, appoint ;" 'by striking out the words
"shall be assigned to a designated territorial
district, to be composed of one or more judi
cial districts and territories, and shall keep
his office at some convenient place in his dis
trict to be designated by the Commissioner,
and," inserting in lieu thereof the words •
"shall be assigned by the Secretary of the
Treasury, on the recommendation of the Com
missioner of Internal Revenue, to uuty in any
part of the United States, and may be trans
ferred from place to place, according to the
exigency of the public service;" and strike
out "within his district" wherever it occurs.
That section fifty be amecded by striking
out the word "supervisor" and inserting in
lieu thereof the word "officer ;" also, by
striking out the word "detectives" and in
scrting in lieu thereof the word "agents."
That section fifty three be amended by
striking out all from and including the words
"fees for gauging," down to and including the
words "producer of such articles."
That section sixty four be amended by
striking out all after the enacting clause, and
inserting in lien thereof the following : "That
distilled spirits upon which all taxes have
been paid may be exported, with the privilege
of drawback, in quantities of not less than
one thousand gallons, and in distillers' origi
nal casks, containing not less than twenty
wine gallons each, on application of the own
er thereof to the collector of customs at any
port of entries, and under such rules and reg
ulatione and after making such entry as may
he prescribed by law and by the Secretary
of the Treasury. The entry of such exporta
tion shall be in triplicate, and shall contain
the name of the person applying to export,
the name of the distiller, and of the district in
which the spirits were distilled, and the name
of the vessel by which, and the name of the
port to which, they are to be exported; and
the form of the entry shall be as follows :
"Export entry of distilled spirits entitled to
drawback.
"Entry of spirits distilled by - 7 in-
district, State of-, to be exported by
in the whereof- is matter bound
to -
"And the entry shall specify the whole
number of casks or packages, the marks and
serial numbers thereon, the quality or kind of
spirits as known to commerce, the number of
gauge or wine gallons and of proof gallons;
and the amount of the tax on such spirits shall
be verified by the oath or affirmation ok the
owner of the spirits, and that the tax has been
paid thereon, and that they are truly intended
to be exported to the port of and not
to be relanded within the limits of the United
States. One bill of laving, duly signed by
the master of the vessel, shall be deposited
with said collector, to be filed in his office
with the entry retained by him. One of said
entries shall be, when the shipment is com
pleted, transmitted to the Secretary of the
Treasury, to be recorded snd filed in his office.
The lading on board said vessel shall on.y
after the receipt of an order or permit signed
by the collector of customs and directed to a
customs gauger, and after each cask or pack
age shall have been distinctly marked or
branded br said gauger as follows : 'For ex
port from U. S. A.' and tie tax paid stamps
thereon obliterated. The casks or packages
shall be inspected and gauged alongside of or
on the vessel by the gauger do,ignated by
said collector, under such rules and regula
tions as the the Secretary of the Treasury may
prescribe; and on application of the said col
lector it shall be the duty of the surveyor of
the port to designate mid direct one of the
custom house inspectors to superintend such
s iipment. And the gauger aforesaid shall
make a full return of such inspection and
ganging in such form as may be prescribed by
the Secretary of the Treasury, showing by
whom each cask of such spirits was distilled,
the serial number of the cask, and of the tax
paid stamp attached thereto, the proof and
quantity of such spirits as per the original
gag°e mark on each cask, and tae quantity
in proof and wine gallons as per the gauge
then made by him. And said ganger shall
certify on such return that the shipment has
been made, in his presence, on . board the
vessel named in the entry for exdort, which
return shall be indorsed by said custom house
inspector certifying that the casks or packa
ges hare been shipped under his supervision
on board said vessel, and the tax• paid stamps
obliterated ; and the said inspector shall in
spector shall make a similar certificate to the
surveyor of the port, indorsed on or to be at
tached to the entry in possession of the cus
tom house. A drawback shall be allowed
upon distilled spirits on which the tax has
been paid and exported to foreign countries,
under th- provisions of this net, when ex
ported as herein provided for. The drawback
allowed shall include the taxes levied and
paid upon the distilled spirits exported, at the
date ef seventy cents per proof gallon, as per
gauge of said spirits prior to exportation, and
shall be due and payable only after the proper
entries have been made and filed, and all other
conditions complied with, as bereinbefore re
gifted, and on filing with the Secretary of
Treasury the proper claim, accompanied by
the certificate of the collector of customs at
the port ofentry where the spirits are enter
ed for export, that such spirits have been re
ceived into his custody and the tax paid stamps
thereon obliterated; and the Secretary of
the Treasury shall prescribe such rules and
regulations in relation thereto as may be
necessary to secure the treasury of the United
States against frauds: Provided, That the
drawback on spirits distilled prior to the
passage of this act shall not exceed sixty cents
per gallon."
That section fifty five be amended by strut
login lieu thereof the following: "That dis
tilled spirits may be withdrawn from distillery
bonded warehouses, at the instance of the
owner of the spirits, for exportation in the
original casks, is quantities of not less than
outs thousand gallons, without the payment of
tax, under such rules and regulations, and of
ter making such entries and executing and
filing with the collector of the district7from
which the removal is to be made such bonds
and bills of lading, and giving such other ad
ditional security as may be prescribed by the
Commissioner of Lternal Revenue, with the
approval of the Secretary of the Treasury:
Provided, That bonds given under this sec
tion shall becauceled under such regulations
as the Secretary of the Treasury shall pre
scribe.
"All distilled spirits intended, as aforesaid,
before being removed from the distillery
warehouse shall be marked as the Commis.
sinner of Internal Revenue may prescribe,
and shall have affixed to each cask an engrav
ed stamp indicative of such intention, to be
provided and furnished by the several collec
tors as in the case of other stamps, and to be
charged to them and accounted f.,r in the same
manner, and for the expense attending the
providing and affixing such stamps twenty
live cents for each package so stamped shall
be paid the collector on making the entry for
such transportation. When the owner of the
spirits shall have made the proper entries,
filed the bonds, and otherwise complied with
all the requirements of the law and regula
tions as herein provided, the collector shad
issue to him a permit for the removal and
transportation of said spirits to the collector
of the port from which the same are to be
exported, accurately describing the spirits to
be shipped, the amount of tax thereon, the
State and district from which the same is to
be shipped, the name of the distiller by whom
distilled, the port to which the same are to be
transported, the name of the collector of the
port to whom the spirits are to bo consigned,
and the route or routes over which they are
to be cent to the port of shipment. Such ;hip
•
•
I meat shall be made over bonded routes
whenever practicable. The collector of the
port shall receive such spirits, and permit the
exportation thereof under the same rules and
regulations as are prescribed for the exports
Lion of spirits upon which the tax has been
paid. And if any person shall fraudulently
claim, or seek, or obtain an allowance of
drawback on any distilled spirits, or shall
fraudulently claim any greater allowance or
drawback than the tax actually paid thereon,
such person shall forfeit and pay to the gov
ernment of the United States triple the amount
wrongfully and fraudulently sought to be ob
tained, and, on conviction, shall be imprison
ed not more than ten years; and any owner,
agent, or master of any vessel or any other
person who shall knowingly aid or abet in
the fraudulent attempt to collect any draw
back upon, cr shall knowingly aid or permit
any fraudulent change in the spirits so ship
ped, shall on conviction, be fined not exceed
ing five thousand dollars and imprisoned not
nmre than one year, and the ship or vessel on
board of which such shipment was made or
pretended to be made shall be forfeited to the
United States, whether a conviction of the
master or owner be had or otherwise, and
proceedings may be had in admiralty by libel
for such forfeiture.
"Any person who shall intentionally reland
within the jurisdiction of the United States
any distilled spirits which have been shipped
for exportatien under the provisions of this
act, or who shall receive such relanded dis
tilled spirits, and every person who shall aid
or abet in such relanding or receiving of such
spirits, shall on conviction, be fined not ex
ceeding five thousand dollars, and imprisoned
net more than three years; and all distilled
spirits so relanded, together with the vessel
from which the same were relauded within
the jurisdiction of the United States, and all
boats, vehicles, horses, or other animals used
in relanding and removing such distilled
spirits, shall be forfeited to the United States.. "
That section fifty-seven be amended by
striking out the words "more than" before the
words "five gallons," and inserting the words
"or more" after the words "five g lions."
. .
SEC. 13. That the net entitled IlAn act im
posing taxes on distilled spirits and tobacco,
and for other purposes," approved July twen
tieth, eighteen hundred and sixty-eight, as
amended by the act approved April tenth,
eighteen hundred and sixty-nine, be, and the
same is hereby, amended as follows, namely:
That section eight be amended by adding
the words, ..erovided further, That in case of
distilleries sold at judicial and other sales in
favor of the United States, a bond may be
taken at the discretion of the Commissioner
of the Internal Revenue in lieu of the written
consent required by such section, and the
person giving such bond may be allowed to
operate such distillery during. the existence of
the right of redemption from such sale, on
complying with all the other provisions of
law."
That section twenty be amended by striking
out all after the enacting clause, and inserting
in lieu thereof the tollowing: `•That on the
receipt of the distiller's return in each month,
the assessor shall inquire and determine
whether the distiller has accounted for all the
grain or molasses used, and all the spirits pro
duced by him in the preceding moats. If the
assess'hr is satisfied that the distiller has re
ported all the spirits produced by If.m,and the
quantity so reported shall be found to be less
than eighty per ecntum of the producing
capacity of the distillery as estimated under
the provisions of this act, au assessment shad
be made for such deficiency at the rate of
seventy ce its for every proof gallon. In de
termining the quantity of grain used, fifty-six
pounds shall be accounted as a bushel; and
if the assessor finds that the distiller has n.ed
any grain or molasses in excess of thecapacity
of his distillery as estimated under the provis
ions of this act, an assessment shall be made
against the distiller at the rate of seventy
cents for every pruof gallon of spirits that
should have been produced from the grain or
molasses so used in excess, Which assessment
shall be made whether the quantity of spirits
reported is equal to or exceeds eighty per
cent= of the producing capacity i.f the dis
tillery. If the,assessor finds that the distiller
has not accounted for all the spirits produced
by him, he shall, from all the evidence lie can
obtain, determine what quantity of spirits was
aztualli produced by such distiller, and au
assessment shall be made for the daference
between the quantity reported and the quan.ity
shown to have been actually proauced, at tne
rate of seventy cents for every proof gallon :
Provided, That the actual product shall he
assumed to be in no ease less than eighty per
centum of the producing capacity of the dis-
tillery as estimated uuder Ilia i.ovisions of
this Oct, or under the act to which this is an
amendment. Any and all assessments made
under this section shall be a lien on all dis
tilled spirits on the distillery premises, the
distillery used for distilling the same, the
stills, vessels, fixtures, and tools therein, and
on the tract of land whereon the said d.stil
lery is located, together with any building
thereon, from the time such assessment is
made until the same shall have been paid."
That so much of section fifty-nine as im
poses upon distillers a special tax and the tax
of four dollars per barrel, and a tax on the
sales of wholesale and retail dealers, and a
tax on rectifiers of fifty cents on each barrel
produced in excess of two hundred barrels, be,
and the same are hereby, repealed ; but noth-
ing hereing contained shall be held to repeal
or modify the existing law as to the mode of
keeping the books of distillers, rectifiers, or
dealers, or as to their inspection ; and the
returns required by existing law of distillers,
rectifiers, or dealers shall be furnished to the
proper officers of internal revenue when de
manded; and that said section fifty-nine be
farther amended by inserting after the words
"but no distiller" the words has given
the required bond;" and that said section be
further amended by striking out the words
malt liquor," "malt liquors,," "brewer," and
"malt liquors ," in the three several paragraphs
in which they occur. And that said sect ou
be further amended by adding to said section
the following: Every pershii who sells or
oilers for sale malt liquors in larger quantities
than five gallons at one time, but who does not
deal in spirituous liquors, shall be rcgardei
as a wholesale dealer in malt liquors mat not
a wholesale liquor dealer, and shall pay a spe
cial tax of fifty dollars. Every person who
sells or oilers for sale malt liquors in quanti
ties of fivegallona or less at one time, but who
does not deal in spiaituous liquors, shall b.,
regarded as a retail dealer in malt liquors and
not a retail liquor dealer, and shall pay a.
special tax of twenty dollars : Provided,
however, That nothing in this section shall be
held to prohibit the purifying or refining of
spirits in the course of original and continu
ous distillation through any material which
will not remain incorporated with such spirits
when the manufacture thereof is complete.
Sec. 14. That on and after the date when
this act shall take effect, the compensation- f
Internal revenue gaugers shall be by fees de
pendent upon the quantity gauged, to be pre
scribed by the Commissioner of Internal Rev
enue, which, together with their actual and
necessary traveling expenses, verified by the
oath of the guager, and the compensation of
internal revenue guagers and storekeepers,
shall be paid by the United States monthly,
without requiring reimbursement by disti I ers.
SEE. 15. That tun Conuniasioner of Internal Revenue is
hereby an that izrd. under regulations to be by hint pre
scribed. with the approval of the Secretary of the Trervinry,
to issue tax paid eitamps for the re.taitiping of distilled
spirits upon which the tax shall have been duly paid but
from ly!liyl . . the stamps have been lust or destroyed by
unactsidable accident:
Sze. 10. That every brewer shall, before commencing or
continuing liminess file with the assistant asseseor of the
asemisment district in which be shall design to carry on
his bnsiness, a notice in writing, stating therein the name
of the person. company, corporation, or firm, and the
names of the members of any Mob company or firm, to
gether with the place or places of residence of such person
or permits, and a description of the premises on which
tieo brewery is situated, and of his or their title thereto,
and the name or names of the owner or enema thereof.
Pre. 17. That every brewer shall executes bond to the
United Plates, to he approved by the collector of the dis
trict, in a sum equal to twi, a the amount of tax which, In
the opinion of the aeon-or, :mid brewer will he liable to
pay during anv one month, which bond shall be renewed
on the first day of May in each year, and shall be condi
toned that he will pay, or cause to be paid, as herein pro
vided, the tax required by law on all beer, lager beer, ale.
porter, and other ferme•oted.liquors aforesaid made by
him, or for him, beers the same is sold or removed for
consumption or sale, except as hereinafter provided; and
that he will keep, or cause to be kept. a book in the man
ner and for the pimp tathereinafter specified, which shall
be open to inspection by the proper officers, as by late re
optirsol ; and that he will In all respects faithfully comply,
without fraud or evasion, with all requirements of late
anteing to the manufacture and sale of any malt liquors
before tuentioned Provided, That no brewer shall he re
quired to pay it special tax as a wholesaledistler, by reason
"C. - ening at wholesale, at a place other than his brewery,
malt liquors manufitcftwed by him.
SEC IS. That there shall be paid on all beer, lager beer,
ale, porter, and other similar fermented liquors, no wind
ever name such liquors may be called, a tax of one dollar
for every barrel containing not more than thirty-one gal
lons; and at a like rate for any other quantitylar for any
tractional part of a barrel, which shall be brewed nr man
ufactured and sold, or removed fur consumption or sale,
within the United States; which tax shall be paid by the
owner, agent, or superintendent of:the brewery or prellli
sea in which such fermented liquors shall he made. in the
rummer and at the time hereinat er s; ec fled: ProvVe I,
That fractional parts of a barrel shall be halves, quarter.,
sixthk and eighths; and any fractional part of a barrel
containing less than one-eighth shall he accounted une
eighth; more thin one-eighth and not mote than one:-
sixth, shall be accounted one-sixth; more than one-sixth.
and not mite then one-quarter, shall be accounted one
quarter; mare than one-quarter and not more than one
half, shall h ; accounted curb tlf ; more Um. oneihalt aunt
not more than one barrel. Auntie accounted one laurel;
and mite thanene barrel and not more than sixty-tame
gadding, shall be accounted two barrels, or a hogah.4
Sec. 19. That erm . y person owning or occupying any
brewery, or premise, usoil or intended to be used ter the
pin pour of brewing or making Au h rennented liquors, r
who Mall have ouch pretwses louder his control or super
intendence,. agent for the owner or occuraut, or shall
have iu his possession or custody any brewing materials,
titeesilo, r r app vista, reed or intended to be used ou sal
premises In the manufacture of beer, lager hoer. ale,
porter, or othersimilor lame° ed liquors, ether as owner,
agent, or superintendent, shall, tram day to dav, enter,
or cause to be entered, in a book to be kept by him for
that purpose, the kind of such malt liquors the estimated
quantity p educed in barrels, turd the actual quantity sold
or removed for consumption or mile to barrels or &tweeted
part, of bands, and shall also, from day to day, enter, or
cause to be entered, to a separate (rook to be kelp. by hoe
for that p.p., no account of alt materials by him pur
-1 chased for the purpose of producing such fermeuted
liquors, including g at,. and malt ; and shall render tumid
' assessor or aiwistaut stammer, on or before toe teeth day of
each month, a true stationer.. in writing. token from his
be• ks, of the estimated qu ititity in barrels of ouch malt
liquors brewed, and the manal quantity told or removed •
for consumption or sale during the preceding mouth; and
shall vergy. or cruse ifs be verified, themd slat. meat, and
the pacts therein set forth, by oath or affirmation, to Le
tukou before the assessor or assistant awe ear of the dis
trict, according to the foroi required by law, and shall nu.
medintely toreard to the colfeetor 01 the district a dupli
cate of said statement duly certified by the assessor or
assistant assessor; mid mid books shad be open ar all
times fur the inspection of any wow.or or assistant amass
or, collator, de,.uty collector, inepector i or revenue agent,
who tarry take memorandums and transcripts therefrom.
Sec. 2 , Toot the entries made in such books shall, on
or before the tenth day of alai mouth, be verified by toe
oath or affirmation of the person or persotui by whom such
eitr.es stall haw been made; which oath or affirmation
shall be writes iu the book at the end of such entries,
and Le certified by the tinker editingo oriog the same, and
snail be in form as follows -I do swear (or tglirm) that
the foregoing entries were made by me; and that they
stale truly, at writing to the best of my knowledge and
belief, the estimated quantity of the abide amount of dna
malt 'avow brewed, anv the actual quantity sold, and the
actual quantity renisved tom the ore, ery owned by
in the county of -; and, further, hat I have no kuoifl.
edge of any matter or lung required by law to lie staled
in said entnes which hw been emitted therefrom." Awl
the owner; agent, or super utendent aforesaid shall also,
to cam the original entries made in his book Mall Ingham
been made by himself, sal oru thereto the following oath
or affirmation, to Ire taken in manner aforesaid: -1 do
ewear (or attire) that, to the best of my knowledge and
belief, the foregoing entries fully set forth all the matters
therein required by law; .d that the mine are just and
true; and that I have taken all the meant iu my power to
make them so."
. . . . . -
7"iii;:47:l;ne the owner, agent, or superintendent of any
brewery, vessels, or utensils used in making frrsuented
liquors, who shall evade, or attempt to evade, the payment
of the tax thereon, or tranduleutly neglect or reit., to
make true and exact eutry and report of the same in the
manner required ht , law, or to do, or cause to he done. a y
or the things by law required to be dune by him as afore
said, or who shall intentionally make false entry in said
book or in said statement, or knowingly allow or procure
the Same 10 be done, snail furled, fur every such offense,
all the bettors ale e by him or for him, and all the resets,
utensils, and apparatus tried os making the same, and be
►.able to &penalty of nut less than five hundred nor more
than ono thousand dollars, to be recovered with costs of
suit, and shall be deemed guilty cl a misdemeanor., snit
shall be imprisoned Ihr a tens not exceeding oar year.
end any brewer who shall neglect to keep books, or refuse
to furnish the *coinnt and duplicate there 4 as provided
by law, or shah' refuse to permit the proper officer to ex
amine the books in the manner provided, shall, for every
smelt refusal or neglect, forfeit and pay the sum of three
hundreddollars.
Stn. 22. That the Cummiesioner of Internal Revenue
tdtall tame W be prepared, fur the peplum.' of the tan
atineatid, imitable stamp.; liel2l,ting the am tat tax r -
quired to be p.•id am the Ingsheads, barrels. and padres,
qua. tern, curbs, and o,ghtki el a ban el it ouch emirate..
leo ay. laud shall 11130 Meer to be prepared mutable pe. -
ants for the timmee bet e natter men. bed,) mid shah
famish the MIMI ti, the e AMAIN/1m internal revenue, wit
shall each be rPl,llired (0 keep 1/II hell.l at all time.
supply of permits. and II eu;•pty of e.,1111
11111011111 to IWO WO thS'eale re - , if the. e shall he an
°ivory or bre - ire.). a arab m a 1111118 41.1,1.8011 Ihe a h
- temps all.tll I es-1,1, and he said permoto gran ed and he
live:oJ by such eol.eelOrB. 011 Y the beet ere nt t eh
t retpeetivel, ; aid olleh en !mains shall keep a
accenut of the milli beret perig.ts delgteregl and also tle
nututAgr mad Valle 01 the 01:11111a sold by these to each a.l
Stich brewers re 'restively; and the Cornin.ssionee at In
term Revenue Shall abate tepee all sales .0 . 0111:11 tamp. b ,
zany hrewer,and by hull meal in his usinegs, a tie luetuggn
ad se, ea and a halt per Cell out. And the nue. not pa.,
gut, the treasury by any ctn.:toe ou account ,of flee su.e
at such stamps to brewers slag!' bg incouled ill eltueattng
the commgssegns of . such eAlectur and et' the I.EeSSOL el
the same dial net.
Esc.:o3. That every brewer Shall ebtain. from the col
lector of the cl strict in WILCIt hot brewery or brewery
warehouse may be egthigied .cl hot othrrwitt.otless
such collect, shall ftgl to fa nish the eoato maul appl.co
lion to him, the proper stamp or etampr, and eliml attic
lionu the sp.got toil, or top (got which there Blind be Olie,
each and every laggeli am bag rob keg. or t eceptacle, to
which toy forloontod I pur isliell be coninit,l, when
egad or removed from Stich b.,wery or wagehome lrzcrpt
to case of removal under permit as here Miler proemeglq
a stamp &Imam: the amount of the too req. ed Opole
such feralontel coo n Wn3 that the a t 11 s ann.
or eAtinips will destroyed opon the waliglraw..l of the
topic from each loggsheMl lerrel; or other veesel, ut
inego the intrughictioo of a lancet or otter i,tritilieut for
t loot mtg.:, d shall also. as the time of affixing duck
stamp or eta asps, as n o.vuild, ca.er the same ty writing
or inspriutmg the:von the name at the penum, ti: to, or
ror,.ongt tin by wham moll 11111, may putts !men mile, or
MO initial letters thereof, and the dale when mocelled.
Every brewer who shall re:titio ar tie Alert to affix goal Can
cel the 'quoin or stain's required by lame in rate manner
afor aid, or wilt, shall affix a halm to, fraudulent stamp
theret ,or knowingly permit the sane to to dame, elwt
be Lable to pay a. penalty ore. hundred dollies far each
barrel or package 4 , 11 watch Stich olitiodaln or occurs,
and shad ho laible to imprimumeut far not more than one
year.
24. That any brewer, cartman, agent for tranvpor
teflon . or other imrs,m ahe shall sell, remove. rece.ve, or
porcha+ef or in any way aid in the sale, removal, lecemt,
or purchase, of any fermented lign,T contame 1 in nny
hogshead, i arrel, keg, or other ves:mt from any brewery
. .
, _
or breirory w thebon;e, upon which the stawi ' m penult
in Ca.e remora) le,tnirett by ice .4,101 not have been olfixed.
or on bike or Irnatileot stamp Or permit,faewe
at removal laflh d, with komvielle tLat tin each,
Dr Oil Phial it stamp or per emit, in we of removal, one
cawrlitvl, 18 Hard LL ' OH:74d 11111 O; and any redo' dealer
or toiler person who Maid withdraw tor a.tl 111 lice with
drawal of .y fermented liquor from any hogshead, 'gy
re!, keg, or utter vowel containing the :came, without
oestruying or defacing the a amp alb.. upon the same,
or shall withdraw or aid lie the withde arra, artily ferment
.l liquor from any hog.sbead, barrel ur Other vessel, upon
which the proper stamp shall nut have been affiixed, or tou
wliddi a false or franduient stamp is affixed, shad i.e
liable to a tine Moue hundred dullars,anii to
far not mre than one year Fort ry penam who shall
make. sell,or rise any fake or contsterfe.t stamp, or perm.t
or die for printing or narking sloops or 1 ermits sob eh
shall be ill imitation od, Or purr. t to be a Ma ful stamp.
permit ur die of the kind below meootimied, or who shall
procure the same to be done, shall le imprison., I fur not
le-is than one nor acme than II e years: Prov.ded, Vint
every brewer wilt sells fermented lig nor at reta.l at ihe
brewery, or other place al pre the 8 UM 18 made, shall
cilia amp e'illed die pro, er etc mitt stamps opun the
h cg h a lc, b rye s , - k , gt, or °thee se eels in which the
s to. e a al shall keep ate account of ha win,
tdyso sold hydo ca red, of the number and 'iv- ot the
hogsheads, barrels, kego, ter other vessels in as 11:eli the
same bas beta contained. and etutll make a report thceetef,
verified by eat!), monthly, to the assess r, and f rwaril a
duplicate of the mate to the collector of Me district And
provide... Perth, That brewers may remove or transpert.
or cause to be removed or transported, emit liquor • f
their °WII manufacture, lusown rte lager-Liar, in qualat.ties
of not 1.8 that aiz bin re:B in OHO VeSao:, tact may also
remove Or tumsport, or canto to be TOllloleB to transport
ed, malt liquors known as MO Or peeler, Or any other
malt liquor not here/Awe ITIOIIIIOIIOII., in quantities not
teas than fitly barrels at a time, from their breweries or
other places of manufacture, to a Mod, warelormie, or
other place used exclusively for storage or Side in Milk.
MO occupied by Iii(811, 1 . 1 . 0111 tone part of one colle.etion
destryt to another part of the same collection district, or
or from one c eller tioll district to another
collection district, without affixing the proper stamp
on said vessels of lager beer, ale, pot ter, and other malt
'ignored the brewery or place of maioufartnee, under a
permit %. be °loomed from the collector ot dm district,
(WIIO 18 tO grant the same upon application.) Wherein said
malt liquor is manufactured, to paid depot or wurobun,
but to.° her piece, under such miles and regulateions
as the Commissioner of Intenial Revo.nue may prescribe,
and thereof er the nourafficturer of the malt liquor we
so removed shall stomp the acme Whig& it hive such
depot or warehouse, In the acme manner and under the
saeme penalties aml liabilities as when stamped at the
brewery as herein provided; and the co lector Of lbe dos
triet iu which such fl pot or warelomise is situated shall
furnish floe manufacturer with the stamps for stamping
the mme, 118 if the sato malt liquor kad been mamitactar
ed la the district Aud provided fen lber, Treat when le,
melded hap*, has become sour or damaged, e, as to Le
incap ble of use. such, brewers may eeol the same for
manufacturing nutpmes, and may iemove the same for
manufacturingiu casks or other vessel., .1..
these or litlarali used tier ferairated
respoetively, nut leas tlrto olio barrel each, and hat in the
nature of tbe.r cameo. marked up.:n thou, witbout
l 1 77""'''7 'u'L;VhT!,„;l;e:er.l..Z,a:„,;rk, orporno
to be of Irked, to every hog.11!bl. barrel, 15,c, or
ether vessel con MIMI:4 the Pilo=Fed liquor intele1;111„
before it is sold or removed nom the brewery, or brewery
warehouse, or other place of manufacture, the name of t..e
puma], firm, or corporation by whom such Ilqu m was
manntactured, ma the place where the woe shall have
been made. And any person, of her then limos. her thereof,
or his agent. authorized 80 to do, who shall intent onally
remove or decal.° such marks therefrom, shall be liable to
peualtr of fifty dollars for each CUR or ;easel itont - i;itiell
the to irk is at i auoved or defaced: Provit ed, hewerer,
That when a browerehall purchase *relented liquor fin
ished and rattly ter SUIP trout another brewer, in lathr to
supply he ettatomet sof such purchaser, such purchaser
may, upon written notice to the oollectorof his intention
so to 41,, end it der mtch regulation. a. the et;nttib,ZWir.
of Internal Revenue may p,exril,e, furni..ll his own ayes
eela, branded with h. name and the p ace where hi. brew
ery is Welded. to ha 511.1 with the le me lard liquor.° per
chaced. end to beso re,nored; the pr •par ehmt.• or stamp.
to be affixed and c tucelled as Id. esa,d, by the manufac
turer. belbre rein ecl.
. Sc. MS. That where a brewer shall, by rovum of an
seehleat by fire or flood. or by real n of hl- brewery undo
going repairs, or ether circumstance. withh may, in the
oplibon of the collector of the proper district. require or
render it proper tha t -tacit brewer shall be perntiitid to
c•nduct his liana.ss wholly nr partially at some ci her plac.•
within the same or w:joining district for a leinpmary
period, It shall I. lawful b 4. such collector. under sufh
regulations and subecrt • such limitatiou of time as the
Coined shiner of Internal Revenue may prescribe. to issue
a permit to mien brewer authorizing him to conduct his
tontine, wholly or partially, according to the circum
stances. at such other place for *period in snob permit to
be stated, and such brtlWe, shill nut be rept.red to pay
another special tax fur the purpose.
.
Sac. 271. That where malt liquor or Inn liquor.
in the first stages of fermentation, known as un
fermented worts, of whatever kind, is sold by one
brewer to another for the purpose of producing
fermentation or enlivening
old or stale ale, porter.
lager beer, or other fermented liquors, it shall not
be liable to a tax to be paid by the seller thereof,
but the tax on the same shall be paid by the
purchaser thereof, when the same, having been
mixed with the old or stale beer, is sold by him as
provided by law, and such sale and transfer shall
be subject to such restrictions and regulations as
the Commissioner of Internal Revenue may pre
scribe.
Sec. 28. That the ownership or possession by
any person of any fermented liquor a ter its sale
or removal from brewery or warehouse, or other
pinch where it was made, upon which the tax re
quired shall not have been paid, shall render the
same liable to seizure wherever found, and to for
feiture, removal under said permits excepted, and
that the want of a proper stamp or stamps upon
any hoghead. barrel. keg, or o•her vessel in which
fermented liquor may be contained after its sale
or removal from the brewery where the sonic were
made, or warehouse, as aforesaid, shall be notice
to all persons that the tax has not been paid
thereon, and shall be prima • facie evidence of the
non payment thereof.
SEC. 29. That any person, other then the
purchaser or owner of any fermented liquor, or
person acting on his beludt; or as his agent. who
shall intentionally remove or deface the stamp or
pertnit affixed upon the hogshead. barrel, keg, or
other vessel in which the same may be contained,
shall he liable ton fine of fifty dollars for each such
vessel from which the stamp or permit is so re
moved or defaced, end to render compensation to
such purchaser or owner for all damage sustained
by him therefrom.
Sec. 10. That any person who shall withdraw
any fermented liquor from any hogshead, burro',
keg, or other vessel upon which the proper stamp
or stamps shall not hare been affixed, for the
purpose of bottling the same, or who shall carry
on or attempt to carry on, the business of bottling
fermented liquor in any brewery or other place in
which fermented liquor is mode, or upon an,
premises baring communication with such brewery
or any warehouse. shall be liable to a tine of fire
hundred dollars, and the property used in such
bottling or business shall be liable to forfeiture.
TOBACCO.
SEC. 31. That on and after the first day of July
next the act entitled "An net imposing taxes en
distilled spirits and tobacco, and for other A...-
poses," approved July twentieth, eighteen ht
Urea and sixty eight, be, and the saute is hereby.
amended as follows :
'hat section sixty one he amended by striking
out all after the second paragraph, and inserting
in lieu thereof the following words: "On all chew
ing and smoking tobacco, fine cut, cavendish.plug,
er twist, cut or granulated, of every description;
on tobacco twisted by hand or reduced into a con
dition to be consumed. or in any manner other
than the ordinary mode of drying and curing, pre
pared for ettle.or consumption, even if prepared
without the non of any machine or instrumult, and
without being pressed or sweetened; and on all
fine cut shorts and refuse scraps, clipplings, out
tings, ands seepings of tobacco, a tax of twenty
cents per pound."
That section fifty ni-e he amended by strikin.t
out all of paragraphs seven. eight, nine, and ti n,
and inserting in lien thereof the following, to wit
"Dealers in leaf tobacco, except retail dealers 'n
leaf tobacco, as hereafter defined, shall pay twen
ty five dollars. And it shall be the duty of every
farmer or planter producing and selling !cenobite
co, on demand of any internal revenue officer, er
other authorised agent of the Treasury Depot t
tnent, to furnish said officer or agent a true and
correct statement, verified by oath or affirmation,
of all his sales of leaf tobacco. the number of hogs
heads, cases, or pounds, with the name anti resi
de t.o ,in each instance, of the person to win m
sold, and the place to which it is shipped. And
any such farmer or planter who shall willfi. ly
refuse to furnish ouch information, or who shall
NO. 46
.:nowingly make false statements as to any of the
'acts aforesaid, shall he Halite to a penalty not ex
...ceding fire hundred dollars."
Dealers in tobacco shall hereafter sell only to
.dher dealers who hare paid u special tax as such,
cud to manufacturers 111 tobacco. seat, or eigura,,
end to eu-h persons a- are known to be purchas
r of leaf tobacco 14 export.
Dealers in leaf tobae, 0 bi' 'I eaeL p ft vellollars.
:eery person whose busily, et . et It. or utter
manakin:tared tobacco, earl, or eigare,
-ball be regarded as to dealer in t and ilia
toy soya, of a special tax as a who.: sale or retail
ignor dealer. or the iiii3att at u: at* ot , er sp. cial
:Ix. shall not relieve nay person who stlls 11/31111-
.lirtured tobacco :and cigars tram the pit, went of
his tux: Provided, That no manufacturer of
obacco, snail, or cigars shall be ri Tared to pay a
postal tax its dealer in tobacco and cigars fur
.-tong his own products at the place of manufac
ture.
...nu:adorers of tobacco shall each ray tea
I.ll:ars. Every per: •it ;those business is to man
slooture tobacco orsuulf for hiinself, or who shali
employ others to tunnutacture tobad.o or stitiff,
whether such manufacture shall be by rutting,
ressing, grinding. crushing, or rul,l,ing of ilny
:Ow or leaf tohateo, or otherwise preparing raw or
rat tuba, o or tonnuthetured or I...tinily mono
aetored to 0:101 . 0 or snuff, or the 'uuiting up for
.150 Or C 0.1111116 100 of serape, waste, eAppines,
-tons, or deposits of tobacco resulting trout any
; truces of handling tobacco, shall he regarded us a
manufacturer of toffee...
Alanumeturers of cigars . ' shall each pay ten
lollars. Every person whose business it is to make
,r manufacture cigars for himself, or who obull a m
ploy others to make or manufacture cigars, shall
ue regarded as a manufacturer of cigars. No
special tux receipt shall be issued to any manufac
turer of ckats until be shall have given the bond
required by law. Every person whose business it
:s to make cigars for others. either fur pay, upon
commission, un shares, or othernise. from ',semis!
furnished by others, shall be regarded as a cigar
maker. Every cfgar maker shall cause his name
and residence to he r,gistered, without previous
demand, with the assistant assessor or the di%
fo which such cigar maker shall be employed ; and
any manufacturer of rigors employing any cigar
maker who shall have neglected or refaced to make
such registry shall,. on conviction. be Geed toe
dollars for each day that such cigar maker so of
fending, by neglect or refusal to register, shall be
etni.l..yed by blur.
_ _
4 Yeadle.i of :.obacno shall be classified and rated
as follows, to wit: When traveling with more then
two hors., or other atimate, the test class, and
shall pay fifty dollars; when traveling with two
horses, mules, or other animate, the second class,
and shall pay twenty live dollars; when traveling
with one horse, mule, or other animal, the third
class, and shall pay lifters ; when trarelit g
on foot or by pubic conveyance, the four b clas•,
and eba I pay trot dollars. Any person who eel:s
or offers to sell and deliver luau u:aotured tube.",
snuff. or cigars, traveling from place to place, in
the town or through the country, shalt be regarded
as a peddler of tobacco. Every peddlerof tobacco,
timbre commencing, or, if already commenced, be
fore continuing to peddle tobacco, phial burnish to
the collector of his district a statement accurately
setting forth the place of his residence, and, if in a
city, the street and number
,of the street where ho
residee; aloe the State or Stated through which ho
promotes to travel ; themode of travel, whether on
fiat, by public eoliveanee, or to travel with one,
two, or wore homes, melee, or other animals; to
elute also whether he pie, nave to tell his own
mann.actures or mantnac.ures of others, and, it ho
sell fur other parties, to name the person or persons
for whom he sells. fie shut' alto give a bond in the
stun of two thousand dollars, to be approved by
the collector of the district, that he wilt not engage
in any attempt, by himself or by collusion with
others, to defraud the government of any tax on
tobacco, snuff, or cigars; that he will neither sell,
nor offer for sale any tobacco, sunff, or cigars, ex
cept in original and full packages, as the law re
quires the came to be put up and prepared by the
manufacturer for sale, or for minimal for sale or
consumption, and except such packages of tobaceo,
snuff, and cigars as hear the manufacturer's label
or caution notice, and his legal marks and brands,
and genuine internal revenue stamps which have
never before been used. Es cry peddler of tobacco
snuff or cigars, traveling with a wagon, shell affix
and keep on the same. in a conspicuous place,
a
sign !minted in oil colors, or gilded, giving hie
full nanic - Lusinese, and collection district. and
shall obtain a certificate from the collector of the
distiiet, who is h. reby auth6rized and dii cacti to
issue the saute, giving the mane of the peddler, tile
residence, the class of hid ere,ial tax receipt, and
the filet of hie having filled the required bond: and
every pereoa peeldl.ng tobacco shall, on demand of
auy officer of internal revenue. produce and exhibit
said collector's certificate, and unless he shall do
so, may be taken and deemed not to have paid the
speclal tax, nor otherwise to have complied with
the law. And in case any peddler shalt refute to
exhibit his or her receipt us aforesaid, when
demanded by any officer of internal revenue, said
officer may del2C the horse, or mule, wagon and
contents, or pack, bundle, or basket of any person
no refusing ; and the assessor of the district in
which the seizure has occurred may, on ten days'
notice, published in any newepaper in the district,
or served personally on the peddler, or at his
doellit , house, require tuck peddler to Atom caw°
it . any he has, why the hones or mules, wagon and
contente, pack, bundle, or basket soot izedelovt nut
be forfeited; and in ease no • PUffiCient MUM is
shown the assessor may direct a forfeiture, and
issue an order to the collector, or to any deputy
&Hector of the district, for the sale of the property
so forfrited ; and the same, after payment of the
expenses of the proece.l np, shall be paid to the
. .
collector for the . use of tIL . United ; and all
st.c't texts shall became duo on the first
day of May in each year, or on commencing husi
aess ; and if such peddler shall hare not paid the
special tax for the current year he elm!l pay the
same within thirty de's after the passage of this
act. In the former case tt.c lax shall reckoned for
one year, and in the latter case proportionately fo'r
that part of the year from the first day of tho
mouth in which the liability to a si.ecial tax com
menced to the first day of May following. And
. .
---- -
any person who shall, after the passage of !bisect,
be found peddling tobacco, snub, °reign', without
having given the bond, or without having previ
ously obtained the collector's certificate as herein
provided, or who shall sell tobacco. sniff, or cignis
otherwise than in original and full packages as
pat up by the manufacturer; or who shall have in
his pusession any internal revrnaestampor stamps
which have been removed front any box or other
package of tobacco. snuff. or any empty or partially
emptie' box or other package which has been
used for tobacco, snuff. or cigars, the stamp or
stamps on which have not been destroyed; or
shall fail to have affixed to his wagon, in a con
.
spienons place, a sign, pointed in oil colors, or
gilded, giving his full name, business, and collec
tion district. shall, for eaeh such offense, ou cOn
viction, be f:ned nut less than one hundred dollars
nor more than fire hundred dollars, or imprisoned
not less than six months nor more than one year,
or both, at the discretion of the coast."
That section sixty be amended by adding at t ho
end of th, et ion the following words, to nit : "And
if any manufacturer of tobacco, snuff; or cigars
shall sell, or remove for sale or consumption, any
tobacco, snuff, or cigars upon which n tax is re
quired to be paid by stampe,svithout the use of the
proper stamps, in addition to other penalties
iw
posed by law for such sate or re-moval, it shall be
the duty ofthe proper assessor or assistant as
or any internal revenue officer detailed by tho
Commissioner of Internal Revenue for that purpose,
within a period of not more than two years after
uch remora!, upon such information as h'e
can obtain. to estimate the amount or tax which
has been omitted to he paid, and to make an as
sessment therefor, and certify the same to the col
leo°r. And the subsequent proceedings foreollee
lion shall be in all ,spects like those tor the col-
cation of taxes upon manufactures and produo-
That section sixty two be amended by striking
ut after the words ••or in bladders" the words
containing not exceeding ten ;wounds each, or.
and inses trog in lieu thereof the' word "and;' in
rlisrpuragriiiiii relating to fine cut anti chewing te
non., to striking nut the word "one !tali:" in the
earograph relating to smoking tobacco, by iwert
-114 alter the words "all :molding tobacco" the
words , ••and all cut and granulated tobacco other
:ban fine cut chewing, and ehorte, the reftise"t fine
nit• chewing ; a:so, iu the saint. paragraph, by in
+ening after the words "refuse scraps" the words
•cljppings, cuttings," and by striking out from the
' •• "
ist paragraph thi7Words "or the proi:rietor'aname
ud his trade mark," and try lidding at the cod of
aid paragraph the following words nAtil pm. id-
II further, that line cut shorts, the reface of flue
cut chewing tobacco, refuse scraps, clippings, cut
tings, and sweepings of tobacco may be sold in
bulk as material, and without the payment of tax
by one manufacturer directly to another manufac
turer. or fur export, under such restrictions, rubs
and regulations as the Commissioner ot Internal
Revenue may prescribe . And provided further,
That wood, metal, paper, or other materials may
be used separately or in combination for pact ing
tobacco, snuff, and cigars, under such regulations
as the Commissioner of Internal Revenue may es
tablish."
That section rixty-three be amended by striking
out the word "and the eum of the said bond may
he increased. from time to time, and additional
sureties required by the collector, under the instruc
tions (tribe Commissioner of Internal Revenue,"
and inserting in lieu thereof the following words:
-additional sureties may he required by the col
lector, f time to time, hut the penal sum ofesid
bond shall not be computed by him in excess of rho
sum of twenty thousand collars. except under
special instructions of the Commissioner of Inter
nal It,venue."
That section sixty sercn be amended by str:Vng
ant the word "ware house" and inserting in lieu.
there'd the word — expert;" also, by Adding to the
,nd of the sold section the Mowing: 'l'llst such.
;rumps as way he required to statup tobacco, mutt
(Concluded on fourt,4- page.)