port to the chief, inspec tor, &c. Chief officers of inspection &c. as the respective supervisors of the revenue may direct. And Inspector to the said officer shall keep a book, wherein he shall enter the keep a book, enter names of name of each vessel in which any of the said spirits shall be so vessels, &c. imported, and of the port of entry and of delivery, and of the master of such vessel, and of each importer, and the several casks, vessels, and cases, containing the same, and the marks of Inferior, to re- each and if such officer is not the chief inspector within the survey, he shall, as soon as may be thereafter, make an exact transcript of each entry, and deliver the same to such chief officer, who shall keep a like book for recording the said transcript. § 13. That the chief officer of inspection, within whose surto furnish cer- vey any of the said spirits shall be landed, shall give to the protificate of prietor, importer, or consignee thereof, or his or her agent, a quantity of certificate, to remain with him or her, of the whole quantity of spirits landed, the said spirits which shall have been so landed; which certificate, besides the said quantity, shall specify the name of such proprietor, importer, or consignee, and of the vessel from on board which the said spirits shall have been landed, and of the marks of each cask, vessel, or case containing the same. And the said A like certifi- officer shall deliver to the said proprietor, importer, or consignee, or to his or her agent, a like certificate for each cask, cask, &c. as vessel, or case; which shall accompany the same wheresoever it evidence of its shall be sent, as evidence of its being lawfully imported. And lawful importhe officer granting the said certificates, shall make regular and Entries of spi- exact entries, in the book to be by him kept as aforesaid, of all rits for which spirits for which the same shall be granted, as particularly as certificates are therein described. And the said proprietor, importer, or conCertificate to signee, or his or her agent, upon the sale and delivery of any of be delivered on the said spirits, shall deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany forfeiture of 50 the same, on pain of forfeiting the sum of fifty dollars for each, each cask, &c. cask, vessel, or case, with which such certificate shall not be delivered. cate to accompany each tation. granted, &c. sale, &c. or dollars for Duties on spirits distilled within the materials. § 14. That upon all spirits which, after the said last day of June next, shall be distilled within the United States, wholly or United States in part from molasses, sugar, or other foreign materials, there from foreign shall be paid, for their use, the duties following, that is to say: For every gallon of those spirits, more than ten per cent. below proof, according to Dycas's hydrometer, eleven cents. For every gallon of those spirits, under five and not more than ten per cent. below proof, according to the same hydrometer, twelve cents. For every gallon of those spirits, of proof, and not more than five per cent. below proof, according to the same hydrometer, thirteen cents. For every gallon of those spirits above proof, and not exceeding twenty per cent. according to the same hydrometer, fifteen cents. For every gallon of those spirits, more than twenty, and not more than forty per cent. above proof, according to the same hydrometer, twenty cents. For every gallon of those spirits, more than forty per cent. above proof, according to the same hydrometer, thirty cents. Duties on spi- § 15. That upon all spirits which, after the said last day of June next, shall be distilled within the United States, from any article of the growth or produce of the United States, in any ci rits distilled within the United States, ty, town, or village, there shall be paid, for their use, the duties from articles of the growth following, that is to say: For every gallon of those spirits, more or produce of than ten per cent. below proof, according to Dycas's hydrome- the United ter, nine cents. For every gallon of those spirits, under five, States. and not more than ten, per cent. below proof, according to the same hydrometer, ten cents. For every gallon of those spirits, of proof, and not more than five per cent. below proof, according to the same hydrometer, eleven cents. For every gallon of those spirits, above proof, but not exceeding twenty per cent. according to the same hydrometer, thirteen cents. For every gallon of those spirits, more than twenty, and not more than forty per cent. above proof, according to the same hydrometer, seventeen cents. For every gallon of those spirits, more than forty per cent. above proof, according to the same hydrometer, twenty-five cents. 16. That the said duties on spirits distilled within the Unit- Supervisors to ed States, shall be collected under the management of the su- collect duties. pervisors of the revenue. moval from § 17. That the said duties on spirits distilled within the Unit- Duties to be ed States, shall be paid, or secured, previous to the removal paid or secur thereof from the distilleries at which they are respectively made. ed before reAnd it shall be at the option of the proprietor or proprietors of distillery. each distillery, or of his, her, or their agent, having the superintendence thereof, either to pay the said duties previous to such removal, with an abatement at the rate of two cents for every ten gallons, or to secure the payment of the same, by giving Abatement for bond quarter yearly, with one or more sureties, to the satisfac. prompt paytion of the chief officer of inspection within whose survey such distillery shall be, and in such sum as the said officer shall direct, with condition for the payment of the duties, upon all such Condition of of the said spirits as shall be removed from such distillery within bond for pay. three months next ensuing the date of the bond, at the expiraing duties. tion of nine months from the said date. per cers to survey § 18. That the supervisor of each district, shall appoint pro- Supervisors to officers to have the charge and survey of the distilleries with- appoint offiin the same, assigning to each one or more distilleries, as he may distilleries, &c. think proper, who shall attend such distillery, at all reasonable times, for the execution of the duties by this act enjoined on him. fore removal § 19. That previous to the removal of the said spirits from Casks to be any distillery, the officer within whose charge and survey the gauged and same may be, shall brand, or otherwise mark, each cask contain- branded being the same, in durable characters, and with progressive num- from distilbers, and with the name of the acting owner, or other manager lery, &c. of such distillery, and of the place where the same was situate, and with the quantity therein, to be ascertained by actual gauging, and with the proof thereof. And the duties thereupon having been first paid, or secured, as above provided, the said officer shall grant a certificate for each cask of the said spirits, to accompany the same wheresoever it shall be sent, purporting that each cask, &c. the duty thereon hath been paid, or secured, as the case may be, Entry in a and describing each cask by its marks; and shall enter in a book, book of spir for that purpose to be kept, all the spirits distilled at such distil- its distilled, Certificate for &c. Forfeitures for rits without brand and certificate. lery, and removed from the same; and the marks of each cask, and the persons for whose use, and the places to which removed, and the time of each removal, and the amount of the duties on the spirits so removed. And if any of the said spirits shall be removing spi- removed from any such distillery without having been branded or marked as aforesaid, or without such certificate as aforesaid, the same, together with the cask or casks containing, and the horses or cattle, with the carriages, their harness and tackling, and the vessel or boat, with its tackle and apparel, employed in removing, them, shall be forfeited, and may be seized by any officer of inspection. And the superintendent, or manager of such distillery, shall also forfeit the full value of the spirits so removed, to be computed at the highest price of the like spirits in the market. Spirits forfeit ed, if removed at night; except, &c. Duty of sixty cents per gal try stills, using lon, on coun materials of the growth &c. of the United States, Evidence of the employ ment of stills, &c. Supervisor to manage the collection of duties, &c. § 20. That no spirits shall be removed from any such distillery, at any other times than between sun rising and sun setting, except by consent and in presence of the officer having the charge and survey thereof, on pain of forfeiture of such spirits, or of the value thereof at the highest price in the market, to be recovered, with costs of suit, from the acting owner or manager of such distillery. § 21. That upon stills which, after the last day of June next, shall be employed in distilling spirits from materials of the growth or production of the United States, in any other place than a city, town, or village, there shall be paid, for the use of the United States, the yearly duty of sixty cents for every gallon, English wine measure, of the capacity or content of each and every such still, including the head thereof. § 22. That the evidence of the employment of the said stills shall be, their being erected in stone, brick, or some other manner, whereby they shall be in a condition to be worked. § 24. That the said duties on stills, shall be collected under the management of the supervisor in each district, who shall appoint and assign proper officers for the surveys of the said stills, and the admeasurement thereof, and the collection of the duties thereupon; and the said duties shall be paid half yearly, within the first fifteen days of January and July, upon demand of the proprietor or proprietors of each still, at his, her, or their dwelMode of col- ling, by the proper officer charged with the survey thereof: And lecting duties in case of refusal or neglect to pay, the amount of the duties so in case of re- refused or neglected to be paid, may either be recovered, with costs of suit, in an action of debt, in the name of the supervisor of the district, within which such refusal shall happen, for the use of the United States, or may be levied by distress and sale of goods of the person or persons refusing or neglecting to pay, rendering the overplus (if any there be after payment of the said amount and the charges of distress and sale) to the said person or persons. fusal or neglect to pay. Duties to be estimated, at the rate of 9 § 24. That if the proprietor of any such still, finding himself, cents per gal- or herself, aggrieved by the said rates, shall enter, or cause to be lon, upon the entered, in a book to be kept for that purpose, from day to day, books, if kept when such still shall be employed, the quantity of spirits distillby the propri- ed therefrom, and the quantity from time to time sold, or other etor, on oath, &c. wise disposed of, and to whom and when, and shall produce the said book to the officer of inspection, within whose survey such still shall be, and shall make oath or affirmation that the same doth contain, to the best of his or her knowledge and belief, true entries, made at their respective dates, of all the spirits distilled within the time to which such entries shall relate, from such still, and of the disposition thereof; and shall also declare, upon such oath or affirmation, the quantity of such spirits then remaining on hand, it shall be lawful in every such case, for the said officer to whom the said book shall be produced, and he is hereby required, to estimate the duties upon such still according to the quantity so stated to have been actually made therefrom, at the rate of nine cents per gallon, which, and no more, shall be paid for the same: Provided, That if the said entries shall be made by Proviso; as to any person other than the said proprietor, a like oath or affirmation shall be made by such person. entry in books To prevent of their distilleries, &c. And the more effectually to prevent the evasion of the duties hereby imposed on spirits distilled within the United States: § 25. That every person who shall be a maker or distiller of Distillers to spirits from molasses, sugar, or other foreign materials, or from exhibit a sign materials the growth and production of the United States, shall on the outside write or paint, or cause to be written or painted, upon some conspicuous part, outside and in front of each house or other building or place made use of, or intended to be made use of, by him or her, for the distillation or keeping of spirituous liquors, and upon the door or usual entrance of each vault, cellar, or apartment, within the same, in which any of the said liquors shall be at any time by him or her distilled, deposited, or kept, or intended so to be, the words "Distiller of Spirits;" Distillers to and every such distiller shall, within three days before he or she enter an acshall begin to distil therein, make a particular entry in writing, buildings, &c. at the nearest office of inspection, if within ten miles thereof, if within 10 of every such house, building, or place, and of each vault, cel- miles of inlar and apartment, within the same, in which he or she shall in- spection office. tend to carry on the business of distilling, or to keep any spirits count of their by him or her distilled. And if any such distiller shall omit to Forfeiture of paint or write, or cause to be painted or written, the words 100 dolls. &c. aforesaid, in manner aforesaid, upon any such house or other for neglect, building or place, or vault, cellar, or apartment thereof, or shall, &c. in case the same be situate within the said distance of ten miles of any office of inspection, omit to make entry thereof as aforesaid, such distiller shall, for every such omission or neglect, forfeit one hundred dollars, and all the spirits which he or she shall keep therein, or the value thereof, to be computed at the highest price of such spirits in the market; to be recovered by action, with costs of suit, in any court proper to try the same, in the name of the supervisor of the district within which such omission or neglect shall be, for the use of the United States : Provided always, and be it further enacted, That the said entry, to Proviso; as to be made by persons who shall be distillers of spirits, on the first time of making entry, &c. day of July next, shall be made on that day, or within three days thereafter, accompanied (except where the duties hereby imposed are charged on the still) with a true and particular acVOL. I. 24 count or inventory of the spirits, on that day and at the time, in every or any house, building, or place, by him or her entered; and of the casks, cases, and vessels, containing the same, with their marks and numbers, and the quantities and qualities of the Forfeiture of spirits therein contained, on pain of forfeiting, for neglect to 100 dolls. &c. make such entry, or to deliver such account, the sum of one for neglect in hundred dollars, and all the spirits by him or her had or kept in making entry, any such house, building, or place; to be recovered as afore &c. take an ac count of the spirits therein, and mark the casks; an entry of said. Supervisors to § 26. That the supervisor of the revenue for the district inspect build- wherein any house, building, or place, shall be situate, whereof ings, &c. entry shall be made as last aforesaid, shall, as soon as may be thereafter, visit and inspect, or cause to be visited and inspected, by some proper officer or officers of inspection, every such house, or other building, or place, within his district, and shall take, or cause to be taken, an exact account of the spirits therein respectively contained, and shall mark, or cause to be marked, in durable characters, the several casks, cases, or vessels containing the same, with progressive numbers, and also, with the name of each distiller to whom the same may belong, or in whose custody the same may be, and the quantities, kinds, and proofs, of spirits therein contained, and these words, "Old Stock." And the inspector of each survey shall keep a book, which shall be wherein he shall enter the name of every distiller, and the parmade by the ticulars of such old stock in the possession of each, designating the several casks, cases, and vessels, containing the same, and their respective quantities, kinds, proofs, and marks, and shall also give a certificate to every such distiller, of the quantity and particulars of such old stock in his or her possession, and a separate certificate for each cask, case, or vessel, describing the same, which certificate shall accompany the same wheresoever it shall be sent, and such distiller, his or her agent or manager, upon the sale and delivery of any of the said spirits, shall deliver, to the purcharser or purchasers thereof, the certificate or certificates that ought to accompany the same, on pain of forfeiting fifty dollars for each cask, case, or vessel, with which such certificate shall not be delivered. inspector, and a certificate given to the distiller. be issued therefor, &c. Entry to be § 27. That every importer of distilled spirits, who, on the first made of distil- day of July next, shall have in his or her possession any distilled led spirits in possession of spirits, shall, within three days thereafter, make due entry thereimporters, &c. of with the officer of inspection within whose survey the same certificates to shall then be; who shall mark the casks, vessels, or cases, containing such spirits, in like manner as is berein before directed touching such spirits as shall be in the possession of distillers on the first day of July next, and shall grant the like certificates therefor, as for such spirits, which certificates shall accompany the respective casks, cases, and vessels, to which they shall relate, wheresoever they shall be sent, and such importer, his, or her agent, upon the sale and delivery of any of the said spirits, shall deliver to the purchaser or purchasers thereof the certificate or certificates which ought to accompany the same, on pain of forfeiting fifty dollars for each cask, case, or vessel, with which such certificate shall not be delivered. And if any such impor Certificates to accompany spirits when sold, &c. 50 dolls. forfeiture for neglect. |