how paid.

&c. how to

place than a city, town or village, or at any dif tillery in a city, town or village at which there fhall be one or more ftills, which fingly if only one, or together if more than one, fhall be of lefs capacity than four hundred gallons, there fhall be paid the yearly duty of fifty four cents for every gallon English wine measure of the capacity or content of each and every fuch ftill including the head thereof: Provided, That it fhall be at the option of the proprietor or poffeffor of any fuch ftill, inftead of the faid yearly duty, either to pay feven cents for every gallon of fpirits by him or her diftilled, or to pay at the rate of ten cents per gallon of the capacity for each and every month of Owners in the employment of any fuch ftill; and in cafe what cafes the faid proprietor or poffeffor shall elect to make entry pay either the faid rate of feven cents per galof fills, &c. lon, of the fpirits by him or her diftilled, or the faid monthly rate of ten cents, according to the capacity of his or her ftill or ftills, he or fhe at the time of making entry of his or her ftill or ftills in manner herein after directed, fhall by writing under his or her hand, tain licence left at the office of infpection where fuch enfor work- try fhall be made, notify the faid election, and ing them. if the fame fhall be to pay the faid monthly rate of ten cents, fhall demand a licence for the term of time, fpecifying the day of commencing and the day of ending, during which he or fhe fhall intend to work his or her ftill or ftills, which licence fhall without delay or expenfe to the faid proprietor or poffeffor be granted, and fhall be figned by the supervisors of the revenue and counterfigned by the of ficer at whofe office application for the fame fhall have been made.

and to ob

election to pay the faid

And in the cafe of an monthly rate of ten

cents, it fhall not be lawful for any person by whom the fame fhall have been made, to work his or her ftill or ftills, at any time, within the year from the date of his or her entry thereof, other than that for which a licence fhall have been granted, unless he or she shall have previously obtained another licence for fuch further time, which upon like application fhall, and may be granted, in like manner; and if any fuch perfon fhall work his or her still or ftills, contrary to the direction or provifion aforefaid, he or she shall forfeit and pay for Penalty for every fuch offence, two hundred dollars. And working in every cafe in which any proprietor or pof- out licence. feffor of a ftill or ftills fubject to the payment of duty according to the capacity of fuch ftill or ftills, fhall not make election to pay according to one or the other of the alternatives aforefaid; or fhall not duly comply therewith, he or she fhall be liable to pay, and fhall pay the faid yearly rate of fifty four cents for every gallon of the capacity or capacities of his or her ftill or ftills.

fills with

each coun

ty for en

Sec. 2. And be it further enacted, That there office of inbe in each county comprehended within any fpcction in diftrict, at least one office of infpection, at which every perfon having or keeping a ftill try of fills, or ftills within fuch county, fhall between the &c. laft day of May, and the first day of July in cach year, make entry of fuch ftill or ftills; and at which every perfon, who being a refident within the county fhall procure a still or ftills, or who removing within a county, fhall bring therein a still or stills, shall within thirty days after fuch procuring or removal, and before he or the fhall begin to ufe fuch ftill or ftills, make entry thereof. And every entry befides defcribing each still and the capacity,

1

Proprietors &c. how li

thereof, shall specify the place where, and the perfon in whofe poffeffion it is, and the purpofe for which it is intended, as whether for fale or use in diftilling; and in the case of removal, fhall specify the place from which every such still shall have been brought.

Sec. 3. And be it further enacted, That able for du- every proprietor and poffeffor of a still shall ty on fills. be jointly and feverally liable for the duty thereupon; and that every owner of land, upon which any ftill fhall be worked, fhall be liable for the duty thereupon, unless the fame fhall be worked by a lawful and bona fide tenant of the land of an eftate, not lefs than for the term of one year, or unless such owner can make it appear, that the poffeffor of, or perfon by whom fuch ftill fhall have been worked, was during the whole time of working the fame, a trefpaffer or intruder on his land.

Officers to

fpecting

Sec. 4. And be it further enacted, That eveforbear in- ry officer of infpection within whofe furvey any diftillery of diftillery of geneva or fweet cordials, fubject geneva for to the payment of duty by the gallon of the 2 hours,&c. fpirits diftilled thereon may be, fhall forbear

notice from

to vifit or inspect for a space not exceeding two hours in each day, fuch part of the faid distillery as he may be required by the proprietor, poffeffor or manager of fuch distillery to forbear to vifit and inspect, for which purpose en written it shall be neceffary for the faid proprietor, pofthe propri. feffor or manager, to give notice in writing to the faid officer, defcribing therein particularly the part of fuch diftillery, which it shall be his defire that the faid officer may forbear to vifit and infpect, and specifying the time of each day for which fuch forbearance shall be defired.

etors.

&c.

Sec. 5. And be it further enacted, That it sec'y of the fhall be in the discretion of the Secretary of treafury to the Treasury, to regulate as well the marks, to marks upbe fet upon the cafks, veffels and packages con- on casks, taining diftilled fpirits, as the forms of the certificates which are to accompany the fame, and that when any cafk or veffel in which diftilled fpirits 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 prefence of an officer of infpection, and if the faid cafk or veffel fhall afterwards be used for putting therein other spirits, the fame may be marked anew.

for obtain

Sec. 6. And be it further enacted, That in- Notice to ftead of a notice of twenty-four hours hereto- be given fore required to be given of the intent to ex- ing drawport diftilled spirits in order to the benefit of back on the drawback of the duties thereupon, fix hours ported. fhall be fufficient.

fpirits ex

Sec. 7. And be it further enacted, That there Abatement be an abatement for leakage at the rate of two for leakage. per cent, in every cafe in which the duty fhall be payable by the gallon of the fpirits diftilled, to be allowed at the diftillery where such spirits fhall be made.

herein.

Sec. 8. And be it further enacted, That the Duty of of officer of inspection within whofe furvey any ficers of inftill shall be, the duty whereupon is payable spection according to the capacity of the ftill, fhall identify by progreffive numbers and other proper marks, every fuch ftill within his furvey, and the duty thereupon fhall operate as a specific lien upon the faid still.

Sec. 9. And be it further enacted, That every diftiller of, and dealer in fpirits, who may have in his or her poffeffion, diftilled fpirits

rits, when

ty on hand;

cafks not

Jaw, liable

&c.

Distillers, not marked or certified, pursuant to the act, &c. of fpi- intituled, " An act repealing after the last day to report of June next, the duties heretofore laid upon the quanti-diftilled spirits imported from abroad, and laying others in their ftead, and alfo upon fpirits distilled within the United States, and for appropriating the fame," fhall prior to the last day of September next, report the spirits in his or her poffeffion, in writing at fome office of infpection, to the end that fuch fpirits may be marked and certified as old ftock. And marked ac that from and after the faid laft day of Sepcording to tember next, cafks and veffels of the capacity to feizure, of twenty gallons and upwards, containing diftilled fpirits, which fhall be found in the poffeffion of any distiller or dealer in fpirits, except at a diftillery where the fame were made, or in going from one place to another, without being marked according to law, or without having a certificate from fome proper officer, fhall be liable to feizure and forfeiture, and that it fhall be the duty of the feveral officers of inspection, upon request of inspection any dealer or distiller to take measures for the mark casks, marking of cafks, veffels and packages containing diftilled fpirits, and to furnish fuch dealer or distiller, free from expenfe, with certificates to accompany the fame; Provided, That it fhall not be incumbent upon any fuch officer to mark or certify any cafk, veffel or package which ought to have been before marked or certified according to any law of the United States.

officer to

kc.

After April 1793,

be bro't in

Sec. 10. And be it further enacted, That pirits to from and after the last day of April, one thouto U. States fand feven hundred and ninety-three, no difin calks of tilled fpirits, except arrack and fweet cordials, &c. fhall be brought into the United States from

go gallons,