OOMPILATION OF THE INT ERNAL W AREENUE LA WS OF Tr E U- N I E 1) S T rA E INPT FORCE AFTER THE -sACT OF JUNE 6,' 18 2; _AN APPEND IX I,~IM!< A_CIn' >G- I'TJ!ACT OF DECE1IBIER 24, 1872, AND OTHER INTERNAL REYVENUE ACTS PASSED AT THE LAST SESSION OF THE FORTY-SECOND CONGRESS, ENDED MARCHI 4, 1873. PIREPARED UTJ'JDEIE DI5IRECTION OF THE SECCEi-ThIIY ()O" THlE TREASURY. PURSUANT TO SECTION 45, ACT OF JUNE 6, 1872. \VA S H I! (G T O 0: GOVE RN>SENT P!lN'lTNGI OIlGFICEr, 1873. PREFACE. This Compilation has been prepared in pursuance of section 45 of the -act of June 6, 1872, which is as follows: SEC. 45. That the Secretary of the Treasury is hereby authorized and,directed carefully to revise and prepare for publication the internalrevenue laws in force after the passage of this act, with amendments incorporated in their proper places, conveniently arranged for reference, and with a proper index; and that the same be printed as soon as practicable by the Congressional Printer. That ten thousand copies be printed, five thousand for the use of the House of Representatives, two thousand for the use of the Senate, and three thousand for the use of the Commissioner of Internal Revellle. The Compilation embraces, as required by section 45, the internalrevenue laws in force cf/ter the Pmsssage of the act of June 6, 1872, with amendments incorporated in their proper places, conveniently arranged for reference, and with a proper index. The last session of the Forty-second Congress ended while this work was passing through the press. The internal revenue acts passed at that session are embraced in an Appendix hereto. Principal among them is the act of December 24, 1872, which provides in effect for the abolition of the offices of assessor and assistant assessor, and that after those offices shall cease to exist in any district, all returns and reports required by law to be made to such assessor'or assistant assessor shall be made to the collector or his deputies in said district also that all duties imposed by law on assessors and assistant assessors shall, after the offices of assessor and assistant assessor shall cease to exist in any district, be transferred to and imposed upon the collector of internal revenue of said district, to be performed by himself or his deputies, excepting that all assessments required by law are to be made by the Commissioner of Internal iRevenue, and that all special taxes, including the tax on stills or worms for distilling, accruing after April 30, 1873, be paid by stamps denoting the tax. Besides the many sections of the laws as printed in this Compilation which are affected by the above specified general provisions of the act of December 24, 1872, that act expressly amends the following sections, viz: Section 110 of the act of June 30, 1864, as previously amended; sections 5, 19, 28, 59, and 103 of the act of July 20, 1868, as amended, and repeals section 43 of the act of June 6, 1872. Of the changes made by the other acts passed at the last session, at tention is specially called to the following: Section 18 of the act of June 6, 1872, (p. 103,) is,ammended so as to provide for " thirds" abs taxable IV PREFACE. fractional parts of a barrel of fermented liquor; and section 55 of the act of July 20, 1868, as amended, (p. 81,) is further amended. Attention is also called to the act approved March 3, 1873, to amend the act of July 18, 1866, entitled i"An act to prevent smuggling, and for other purposes.7" It should be noted that the provisions relating to the franking privilege of internal revenue officers (see pages I and 15) have been repealed, from and after July 1, 1873, by "a an act to abolish tihe franking privilege," approved January 31, 1873. In consequence of the numnber of acts relating to internal revenue, some portions or all of which are now in force, it has not been found practicableto take any particular act as the basis of this Compilation. The plan adopted has been to bring together, as far as possible, from all the acts, the sections relating to the same subjects under their appropriate titles. This necessarily produces an appearance of incongruity as regards the enumeration of the sections, but there will be found on the margin, at the commencement of each section, the date of the act from which it is taken, which, in connection with the full table of sections, giving the page of every section printed, will, it is believed, render easy the labor of reference. While pursuing the plan of grouping all the sections relating to the same subjects under their appropriate titles, it has been found practicable'to preserve the sequence of the sections of the act of July 20, 1868, (the principal act now remaining relating to distilled spirits, tobacco, snuff and cigars,) and they are all either printed in full in their original order, or accounted for. Amendments to the various sections are shown in the following manner: Words inserted are printed in italics, and words omitted are indicated by asterisks, with references in the margin to the amending sections wherever practicable. In a few instances the omissions are because of superseding provisions in various acts too numerous to be noted. Where a section is printed wholly in italics it indicates that the words so printed have been substituted for those of the original section, while preserving at the same time the original number and date. Several sections of the act of June 30, 1864, have been thus amended by the act of July 13, 1866, and by other acts. Where the amended portion of a section has been subsequently amended, the words thereby inserted have been indicated by small capitals. The work of revision has been found to be a task of no little difficulty and delicacy. Repeals by implication have necessarily been treated with much care and deliberation. Some parts of the law have, by repeated changes, as well by express amendment as by superseding provisions, been left in a condition requiring considerable explanation, which is given in foot-notes when not sufficiently indicated in the margin, and by other means. For a specimen section of this kind see section 59, act July 210, 1868, page 48. PREFACE. V The text has been carefully compared with the Statutes at Large, and has been made to conform thereto, including the punctuation. A Schedule of all Articles and Occupations Subject to Tax under tne Internal Revenue Laws at present in force, a List of Acts relating to Internal Revenne, enacted since July 4, 1861, a Table of Subjects, and a Table showing the Arrangement of the several Sections, precede the laws. The Index will be found at the end. The Compilation has been prepared under the direction of the Secretary of the Treasury, by Messrs. Wailliam H. Arnistrong and Charles IWNr. Eldridge, of the Internal Rlevenue Office. SCH EDULE OF ARTICLES AND OCCUPATIONS SUBJECT TO TAX UNDER TT4E INTERNAL REVENUE LAWS OF THE UNITED STATES -N-oW ~i1-T:e-'IqC.1 SPECIAL TAXES, Rate of tax. Rectifiers.. —.........-............ -....... $200 00 Retail liqnor-dealers -.-......................................' -- 25 00 Wholesale liquor-dealers............. 100 (10 Retail dealers in malt, liquors..-....... -....-.. o20 00 Wholesale deale ls in malt liquors-. —.-.-. 50 00 ManLufacturers of stills.-..-..................... 50 00 and fori stills or w qorims, manufactured, eachl -... 20'00 MianunlTactureris of ciar-1s.10................... 10 00 Dealers ill lea'-tobacco.-...-.. -..... 25 00 Retail dealers in leaf-tbaceo... —--------- 500 00 and B-lr alalll sales over $1,000; -for every $1.00 over $~l,000 50 Dealers in manufal tred i oboacci:-....................................... -5 0(0 Maninfaturers of to acco. —--. 10 00 Peddlers of tobace, Whelln tra, veling with more, than two horses, mules, or ot her nils, 1st cl ss......... 50 00 Peddlers of tobacco, when traveling with two horses mules, or otherl animtals 2d class........ —. 2.5 00 Peddlers of tobacco, when traveling- with one horse, ilnie, orv other auimnal, 3d class.... —. —-. —-—. — --. —---------------—. —---. 15 00 Peddlers of tobacco, when traveling on0 foot, or by pul.lic conveyance, 4th class-..-................ —--------------------. —--- 10 00 Brewers, ainnual manufactu-re, less thanl 500 barrels -—..... 50) 00 annalt manufiacture 500 larrels or more- 100 00 DISTILLED SPIII'IT, C&IC. Distilled spirits, per goallon. -. 70 Brandy made from grttapes, per gallon.... —....-... —- 70 Wines, liquors, 9r co;pounnl!s knluwn or dellnlinalted as wviite, aiCd made in inmitation of sparkling wine or chlant-mpage, but n ot nmade from igra 1 es grown in the United States, and liquors, not ilmade fromn grapes, c-rrtnlts, rhinblarb, or berries growrll in tile Ulited St;ites, but produred by being rectified or mixed with tistilled spirlits or by the infusioiin of aily'tl;r it u spirits, to. be sold Xas w ie, or as a substitute fno1r wine, in bottles coutalltintl. no more 1 than one pint, per bottle or pakige t........... 10 Same, in bottles, coitaiini'1 more than one pint,, ad nut, more than cut quart p)r bottle or packae -----—..................-.................... 20 And at the e e snie fate any larg'er quantity of such mre.chaandillse, hlowever put up, or whatever mmay be tfle l:-a.lIage. Stamps for distilled spirits intentdedL for export, for expenlt3, &c., of, each..... 25 St-amps, distillery iwarehouse, ea ch1. —-................ 0 Stuamts for rectifed s!~ir it, c_-S._........................................... 10 Stamps, wholesale iltr-dcee rlj, e —-l-. e... -1....... 10 VIII ARTICLES AND OCCUPATIONS SUBJECT TO TAX. Rate of tax. TOBACCO AND SNUFF. Tobacco, chewing and smnoking,, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and all finecut shorts, and refuse scraps, clippirgs, cuttings, and sweepings of tobacco, domestic or imported, per poundil.. 0 20 Stamps for tobacco, snuff, and cigars, intended for export, for expense, &c., of, each.10 Snuff, of all descriptions, domestic or imported, and snuff-flour, sold or removed for use, per pound. —-- --.. —--—.- -—. —. —- -—. 32 CIGARS. Cigars and cheroots, of all descriptions, domestic or imported, per thousand ----—... —-—. —----—. —--- -------------- ---------- 5 00 Cigarettes, domestic or imported, weighing not over three pounds per thousand, per thousand.-. --.... ——. ----------—. —... —.- 1 50 Cigarettes, domestic or imported, weighing over three pounds per thousand. per thousand —............................................. —- 5 00 FER1MENTED LIQUORS. Fermented liquors, per barrel, containing not more than 31 gallons. I 00 And at a proportionate rate for halves, thirds, quarters, sixths,. and eighths of barrels. More than one barrel of 31 gallons, and not more than 63 gallons, in one package.-.... 4....... b 2 00 BANKS AND BANIERS. Deposits in banks, or with persons, &c., engaged in the business of bankuicg, per month.. --- - of 1 per c. Deposits in savings-baLnks, &c., having no capital stock, &.c., per month. (See exemptions post, p. 110).........- - -----—.. —-. —-—.- — 2 of I per c. Capital of banks, &c., and capital employed by any person in the business of banking beyond average amount invested in United States bonds, per month -.. —--... -.of 1 per c. Circulation (seepost, p. 109) issued by any bank, &c., or person, per month, 1 of 1 per c. Circulation exceeding 90 per cent. of capital in addition. per month.... - of 1 per c. Banks, &c., on amount of notes of any person, State bank, or State banking association, used for circulation and paid out......- -.. 10 per cent. Banuls, bankers, or associations, on amount of notes of any town, city, or mulicipal corporation, paid out by them..- 10 per cent. STAMP TAXES UNDER SCHEDULE B. Bank checks, drafts, or orders, at sight or on demand........... $0 02 STAMP TAXES UNDER SCHEDULE C. Medicines or preparations. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits,. oils, or other medicinal preparations or compositions whatsoever, sold, offered or exposed for sale, or removed for consumption or sale, or sent out, removed, or delivered, by any person or persons whatever, subject to the conditions specified in Schedule C, and also the conditions and exemptions in section 13, act July 13, 1866, where such packet, box, &c., with its contents, does not exceed, at retail price or value, the sum of twenty-five cents. — --—.............................. 1 Exceeding twenty-five and not exceeding fifty cents -2. -....... Exceeding fifty and not exceeding seventy-five cents................... 3 Exgeeding seventy-five cents and not exceeding one dollar --—............. 4 Exceeding one dollar, for every additional fift;y cents, or fractional part thereof in excess of one dollar-.2....... 2 ARTICLES AND OCCUPATIONS SUBJECT TO TAX. IX Rate of tax. Perfumery and cosmetics. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet-water, cosmetic, hair-oil, pomade, hair-dressing, hair-restorative, hair-dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the sanme heretofore have been, now are, or may hereafter be called, known or distinguished, used or applied, or to be used or applied as perfumes or al)plications tq the hair, mouth, or skin, sold, offered or exposed for sale, or removed for consumption or sale, or sent out, removed, or delivered, the same rates per package, &c., as for medicines and preparations. Friction-matches. For and upon every parcel or package of 100 or less...- $0 01 More than 100 and not more than 200... —----- --- --------—. —---- -.. —-- 2 For every additional 100 or fractional part thereof. —...... —-------- ----—. 1 Wax-tapers, double the rates for friction-matches. Cigar-lights, made in part of wood, wax, glass, paper, or other materials, in parcels or packages, containing twenty-five lights or less in each parcel or package.. —----—. —---------.. —------ When in parcels or packages containing more than twenty-five and not more th a n fifty lig h ts... --- - --...........-............................................. 2 For every additional twenty-five lights, or fractional part of that number, one cent additional. Playing-cards. For and upon every pack not exceeding fifty-two cards in number, irrespective of price or value -.....-5.... A LIST o01 ACTS OF CONGRL;SS RELATING TO INTERNAtL RYEVENUE, ENACTED SINCE JULY 4, 18617' NOT INCLUDING APPROPRIATION ACTS OR PRIVATE ACTS. An act to provide increased revenue from imports, to pay interest on. the public debt, and for other purposes, approved August 5, 1861.. (12 Stat., p. 292.) An act to provide internal revenue to support the Government and to pay interest on the public debt, approved July 1, 1862. (12 Stat., p. 432.) An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862. (12 Stat., pp. 543, 560.) An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862. (12 Stat., p. 588.) Joint resolution to amend section 77 of "An act to provide internal revenue to support the Government and to pay interest on the pub — lie debt," and for other purposes. Approved July 17, 1862. (12 Stat., p. 627.) An act to amend an act entitled'"An act to provide internal revenue to support the Government and to pay interest on the public debt," a pproved July 1, 1862. Approved December 25, 1862. (12 Stat., p. 632.) An act to amend an act entitled "'An act to provide internal revenue to support the Government and [to] pay interest on the public debt," approved July 1, 1862, and for other purposes. Approved:March 3, 1863. (12 Stat., p. 713.) An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collections of claims in favor of the United States, andfor other purposes, approved March 3, 1863. (12 Stat., p. 737.) Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue, approved January 13, 1864(13 Stat., p. 400.) An act to increase the internal revenue, and for other purposes, approved March 7, 1864. (13 Stat., p. 14.) An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864. (13 Stat., p. 223.) Joint resolution imposing a special income duty [for the year ending December 31 next preceding October 1, 18645] approved July 4, 1864. (13 Stat. p. 417.) An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for * On this date Congress convened in its first (extraordinary) session after the conmmencement of the War of the Rebellion, at which session was commenced the legislation whichlhas since produced the present system of internal taxation. XII ACTS OF CONGRESS RELATING TO INTERNAL REPVEN'UE, other purposes,"7 approved June 30, 1864. pproverod December 22, 18$64. (13 Stat., p. 420.) An act to amelnnd an act entitled "An act to provide internal rev enue to support the Government, to pay interest on the public debt, and for other purposes," approved Juane 30, 1864. Approved AMarch 3, 1865. (13T Stat., p. 469.) An act authorizing the Secretary of the Treasury Ito appoint assistant assessors of internal revenu, approved January 15, 1866. (14 Stat., p. 2.) An act to declare the meaning of certain parts of the'internal reve-nue act, approved June 30, 1864, and for other purposes. Approved 3March 10, 1866. (14 Stat., p. 4.) An act to reduce internal taxation a.nd to amend an act entitled 44At act to provide internal revenue to support the Government, to pay inrterest on the public debt, and for other purposes,7" approved June 30, 1864, ant acts amendatory thereof. Approved July 13, 1866. (14 Stat., )p. 98.) An act to authorize the refunding of certain taxes, approved July 27, 1866. (14 Stat., p. 301.) An act amendatory of' section thirteen of an n ct entitled "An act to amend an act entitled'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," approved March 3, 1865. Apprioved July 27, 1866. (14 Stat., p. 301.) Joint resolution to prevent the further enforcement o'f the joint resolution (No. 77) approved July 47 1864, against officers and soldiers of the United States, who have been honorably discharged, so as to relieve them. from the further payment of the special 5 per cent. ilcome:tax,imposed thereby, approved July 28, 1866. (14 Stat., p. 371,) Joint resolution to ameand existing laws relating to internlal revenue,'approved February 5, 1867. (14 Stat., p. 565.) A resolution to provide, in certain cases, for the removal of allcohol irom bonded is arehouses free from internal tax,,approved February 18, 1867. (14 Stat., p. 565.) An1 act to amend existing laws relating to internal revenue, and for other purposes, approved March 2, 1867. (14 Stat., p. 471.) An act to exempt wrapping-paper, made from wood or cornstalks, from internal tax, and for other purposes, approved March 26, 1867. (15 Stat., p. 6.) An act to prevent frauds in the collection of the tax on distilled spirits, approved January 11, 1868.. (15 Stat., p. 34.) An act to provide for the exemption of cotton froml internal tax, approved February 3, 1868. (15 Stat., p. 34.) Joint resolution to provide for a commission to examine and report on meters for distilled spirits, approved February 3, 186S. (to5 Stat., p). 246.) An act to exempt certain manufactures from internal tax, and for -other purposes, approved March 31, 1868. (15 Stat., p. 58.) An act for the relief of certain exporters of rum, approved Junne 25, 1868. (15 Stat., p. 78.) Joint resolution to correct an act entitled "' An act for the relief of -certain exporters of rum." Approved July 6, 1868. (15 Stat., p. 256.) An act imposing taxes on distilled spirits and tobacco, andl for other purposes, approved July 20, 1868. (15 Stat., p. 125.) An act to correct an error in the enrollment of the " Act imposing taxes on distilled spirits anc tobacco, anld for other purposes." Approved July 27, 1868. (15 Stat., p. 238.) ACTS OF CONGRESS RELATING TO INTERNAL REVENUE. XIIIJ An act to amend an act entitled " An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved December 22, 1868. (15 Stat., p. 266.) An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collectors, and for other purposes, approved March 1, 1869. (15 Stat., p. 282.) An act to amend an act entitled L ALn act to exempt certain manufacturers from internal tax, and for other purposes," approved March thirtyfirst, eighteen hundred and sixty-eight. Approved March 3, 1869. (15Stat., p. 336.) An act to amend an act entitled "a An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved April 10, 1869. (16 Stat., p. 41.) Joint resolution in relation to female clerks in the Internal Revenue Bureau, approved June 29, 1870. (16 Stat., p. 382.) An act to define the intent of an act entitled "' An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collector[s], and for other purposes," approved March one, eighteen hundred and sixty-nine. Approved July 1, 1870. (16 Stat., p. 179.) A resolution to determine the construction of an act to provide internal revenue to support the Government, [to pay interest on the public debt,j and for other purposes, approved June thirtieth, eighteen hundred and sixty-four. Approved July 13, 1870. (16 Stat., p. 387.) An act to reduce internal taxes, and for other purposes, approved July 14, 1870. (16 Stat., p. 256.) An act to amend existing laws relating to internal revenue, approved, July 14, 1870. (16 Stat., p. 274.) An act to amend section four of the act of March thirty-one, eighteen hundred and sixty-eight, approved July 14, 1870. (16 Stat., p. 277.) Joint resolution to construe the act of Malrch thirty-one, eighteen hundred and sixty-eighbt, approved July 14, 1870. (16 Stat., p. 338.) An act relating to internal taxes, approved March 3, 1871. (16 Stat., p. 475.) Joint resolution to amend section four, act of July twenty, eighteen hundred and sixty-eight, approved March 3, 1871. (16 Stat., p. 601.) An act to repeal the paragraphs of Schedule C of the internal revenue acts imposing taxes on canned meats, fish, and certain other articles, approved March 5, 1872..(17 Stat., p. 36.) An act to provide for the abatement or repayment of taxes on distilled spirits in bond, destroyed by casualty, approved May 27, 1872. (17 Stat., p. 162.) An act to reduce duties on imports, and to reduce internal taxes, and for other purposes, approved June 6, 1872. (17 Stat., p. 230.-Internal revenue portion commences on p. 238.) An act for the reduction of officers and expenses of the internal revenue, approved December 24, 1872. (See Appendix.) An act to remit the excise taxes upon alcohol used by nniversities and colleges for scientific purposes, approved February 21, 1873. An act to amend an act entitled "' An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, and for other purposes. Approved March 3, 1873. Section 5 of this act amends section 55 of the act of July 20, 1868, as amended by the act of June G, 1872. An act to amend an act entitled " An act to prevent smuggling, and. XIV ACTS OiF C1TNGRESS RELATING TO INTERNAL REV1 ENUE. for other purposes," approved July eigh.teenth, eighteen hunidred and, -sixty-six. Approved March 3, 1873. An act relating to the fractional parts of a barrel containing fermented liquors, approved -March 3, 1873. An act to place at the disposal of the Comrnmissioner of Internal Revelnue certain copies of the new col-npilation of internal revenue la' Is. Approved Mlarch 3, 1873. TrABLE OF SUBJECTSo I:age. 0RiGAN-';Z.A.'iON 01' )L' O'FFICE O: INTERNAL REVENUE ----- -----------. —- -. 1 OFFICER S Or INT ERNAL REVENUE, APPOINTMENT, COM-IPEINSATION, ETC... 2 GENERALIU DUTIES, 1PO1WElS, LIABILITIES, ETC., OF OFFICERS................... 14 ASSESSME N-T OFi TAXES 18 COLLECT'ION OF TAXES, INCLUDING DISTRAINT, AND SEIZURPE AND SALE OF- REAL ESTATE -.-........ —-...... 25... —----—. ——.. -25 COLLECTORS' ACCOUNTS, AND RESPONSIBILITY FOR PUBLIC MOS-N-EYS... 33 AB ATEMIENXT AND R-EFUNDIN-G OFr TAXES- -. ---—. —---.........................:39 DR)PRA~rBA CK._AC _,-................................., _..,,,................. 41 SPECIAL TAXES. ---—.. ----—. —-.4. 5.. DISTILLED SPtIRlITS I.RI.S —-' -. -—.-. —-—. —----—. —------—. —-—. 54 TOBACCO AND SNUFF-....... —.................................... 85 CGARXTD o —---- ------------- ---- -------... —--------------....................................5 BACNT-S AND BANKERS....................................................... 109 STAMP TAXES, SCIiHEDULES B AN~D C ---------— 111 SEIZURES, SUITS, AND PROSECUTIONS, INCLUD)ING COMTIPR\OMISES, RENV-ARDS TO INFORMERS, ETC.-.-....................................... — 123 MISCELLANEOUS ]PROVISIONS................................- - —.. —... -.......... -- REP4,AL4NTC, AND SA.' INc SECTrONS............................................ -138 TABLE SHOWING TIHE PAGES ON WHICH WILL BE FOUND THE SEVERAL SECTIONS EMiBRACED IN THIS COMIPIIATION. NOTE.-Sections which do not appear in this table either do not relate to internal revenue, or have been repealed or superseded by subsequent legislation, or they are of an amendatory nature, and are incorporated with the amended sections. Sections which simply repeMled other sections or whicil have expired by limitation, are also omitted. Page. Page. Act March 3, 17'97, Section 1..-.. 35 Act June 30, 1864, Section 35.. 37 3... 36 137..... 15 4 ---... i36 38.... 16.. 36 39'-... 8 6.-. 37 40..... 8 7...... 37 41 -. —-. 123 Act August 6, 1846, Section 16. — 34 42.. 130 Act July 1, 1862, Section 2. 2- - 43.- 130 Act June 30, 1864, Section 1. 1 44. —-- 39 3.. 1 45...... 28 7. —---.. 2 46.-,. 131 8..... 3 48... 131 9...... 61 49 —. 132 10.... 7 51... 34 11.- 18 52. —- 14 12. 19 58. 14 13.-... 19 71-.. 45 14..... 19 72...... 45 15..... 21 73...... - 46 16...... 22 74. —-- 46 17 -.... 22 75 --—. 47 18.... 2'2 76..... 47 19...... 23 78. —-.. 47 20-..... 24 79...47, 109 21 -.... 16 81...... 47 4 9.. 92.... - 91 23 ------ 16 97...... 133 24...... 5 110...... 109 5...... 7 115...... 133 26 -.... 10 126 ----- 129 27...... 25 151. —.. 111 28.-. 25 152...... 112 29.. - 28 153 —.. 113 30...... 29 154..... 113 31...... 32 155...... 113 32-..... 33 156...... 114 33...... 33 157...... 115 34...... 37 158...... 115 1'1 1' 1 XVIII TABLE OF SECTIONS EM3BRACED IN COMPILATION. Paa.. Page Act June 30, 1864, Section 161 -. 1.. 116 Act MIarchl 2, 1867, Section 2.. —-.- 18 162...... 117 28.... 1 36 163 -... 118 20. -.. 136 164.-... 118 31.. 14.65. 120 3. 1100 166 120 34. 139 167 -..... 120 Act March 2, 1867, (appro168 -..... 12 0 priations). — - Section 1.. — - 9 169.- 2 92 Act M arch 26, 1867, Section 2.- 111 170. —- 122 Act March 31, 1868, Section 2. 140 171.. 41 3- 49 172.-... 45 5...... 79 172 - 4.-66173 - 138 7. 126 174 - -. 130 Act Jullr O, 13,68 Section 14. 5>4 179...... 4 2 —----. 4 180..... 133 3 - 181.... 131 4 -- 55 182... 129.56 Act March 3, 1855, Section 3.3 —--. 5 4 6 7...... 5 7 6.(... O...... 58 14.-. 111 9 5 15_. _ 7 10 —---- 60 16 - 138 11 __-__ 60 17 -- 1 33 12 -... - 1 Act March 10, 1866, Section 3..... 21 14. —-- 61 Act July 13, 1866, Section 6-. 2 1-5 -. - C62!1 _.... 28 46... 61 13......- 122 17.. —. 63 14, -..- 1 ]34 18 ---- 63 15. ——. 134 19 ----- 64 16. 134 20...... 6 17.-... 1 35 21. —- 66 19 39 22... 67 28.... - 121 23 ---—.. 29.. 75 24. — 6 38.78 5..25 —. 69 41-..... 7 26...... d' 44 -. 84. 84.. 59. 17 28 71 0.... 16 29..... 72 62 - ---- 135 30-. —- 72 63 - 1- 125 31. 73 64...... 1 32.. —... 73 67.- - 127 33...... 74 68..... 129 34. —. 74 70.. 139 35...... 74 Joint Resolution, February 36.. 74 5 1867............. 56 37. —. 75 Act March 2, 1867, Section 3. ——. 126 38...... 76 4. 32 39...... 76 5 ——. 136 40..... — 76 6..... 3 41..-,. - 77 7...... 125 49. —--- 77 14...... 75 43...... 77 19...... 15 44...... 78 TABLE OF SECTIONS EMBRACED IN COMPILATION. XIX Pagea I Pag.0 Act 3Joby 20,3 1L868, ~Sectionl D5, A79 Act July 20, 1868, Section 100 --—. 38 46 - 80 SO.101. 137 47 -.- O o102.-. 126 48 ——. 80 i 103 —. 130 49...... 10 104 1 50 - 115...... 1 140 ~~51 -0r~~~~. 9106.... 31 52.. 12 107...... 137 53. 13 10-..... 1397 _ 43 Act B,1arch 1, 1869, Section 1 - 9.. 9 00 -8.... 61 Act March 3, 1869, Section 1...... a40 56 - ---- S82 Act March 3, 1869, (appro57...... 83 priations).-... Section 1. 131 58..... 84 Act pril 10, 1869, Section 3. ——. 40 59.... 48 Act July 1,1870-9.-.-..... —-. 9 60..53, 91'Act July 14, 1870, Section 4.. -.. 122 61. 85 1......41 63-..... 86 Joint Resolution Jully 14, 1870. —-- 43 64 —.. 87 Joint Pesolution March 3, 18711...... 5 65...... 87 Ac i May 8, 1872, (appro66...... 88 priations).. -Section 1 8,11 67. — 88 Act May 27, 1872, Section 1.. - 41 68 -- 89. 41 69.. —-- 90 Act June 6, 1872, Section 14..... 14 70 ----- 90 15.- 7 71......90 1. 102 72 -- 91 17 ---— 12 74 —- 44 19 ----- 103 -3 —..-. - 9 1 104 76.. 903 21. - - 104 77 - 9... 3 22 -—. 105 t8..-. - 23...... o105 79. 95 24 —. 1 80...... 95 25 ----. 107 81...... 95 2 — 107 82 -.95 27.... 108 63 -. 96 28. —--- 108 84 - 97 29 -- 108 85..... 97 30 —-—. 108 86. -.... 97 46 87 -.... 98 33. 99 88.. 98 36- 112 89...... 99 37.. —- 110 90 - ---- 100 39 ---- 124 91...... 100 43 —. 2 92. —--- 100 44...... 40 93 - ----- 100 45..Preeface 94...... 101 46 —. 141 95 - ---- 102 47. —. 130 96...... 136 Act June 8, 1872, (postal 97...... 17 laws)........... Section 180. — 15 98. —--- 17 ScheduleB........................ 112 99...... 137 Schedule C...............-.... _.118 INTERNAL REVENUE LAWS,. ORGANTIZATION OF OFFICE OF iNTERNAL REVENUE. SECTION 1. Be it enacted by the Senate and ]House of Repre- June 30, 1864. sen,tatives of the United States of America in Congress assemn- Commissioner of bled, That, for the purpose of superintending the collection Internal Revenue. of internal duties, stamp duties, licenses, or taxes, imposed by this act, or which may hereafter be imposed, and of assessing the same, the Commissioner of Internal Revenue, wAhose annual salary shall be six thousand dollars, shall be JISlry. charged, unuder the direction of the Secretary of the Treas- July 13, 1866, ~64. ury, with preparing all the instructions, regulations, direc- aDuts n d tions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide cotton marks, hydroimeters, and proper and sufficient adhesive stamps, and stLamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage dcuties, imposed by this act, and to alter and renew or replace such stamps, from time to time, ais occasion shall require. He may a~lso contract for or procure the printing of requisite formns, decisions, regul.ations, and advertiseirents; but the printing of such forms, decisions, and regulations shall be done at the public printing-office, unless the Public Printer shall be unable to perform the work. *'And July 13,1866,~ 64. the privilege of franking all letters and documents pertaiu- Commiereioner ing to the duties of his office, and of receiving free of post- ay frang lettelr age all such letters and documents, is hereby extended to dutiesof the office. said Commissioner. SEC. 3. And be it further entctted, That the Deputy Coin- June 30, 1864. nissioner of Internal Revenue, whose annual salary shall be Deputy Comthree thousand five hundred dollars, shall be charged with nmissioner. such duties in the Bureau of Internal Revenue as may be pre- Juiy 13,1866, ~ 64. scribed by the Secretary of the Treasury, or as mayl be, required by law, and shall act as Commissioner of Internal uiey an d Revenue in the absence of that officer, and exercise the powers. privilege of franking all letters and documents pertaining to the office of Internal Revenue. SEC. 64. And be it further enacted, That the office of the July 13, 1866. Commissioner of InternAl Revenue be reorganized so as to Org llation of include- the office of InterOne Commissioner of Internal Revenue, with a salary of nal Revenue. six thousand dollars; and d One Deputy Commissioner, with a salary of three thousand five hundred doilars; 2 OFFICERS OF INTERNAL REVENUE.* mfficers, clerks, Which offices are already created, and the duties thereof their salaries. defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely: Two Deputy Commissioners, each with a salary of three thousand dollars; June 22, 1870, ~ 3. * * * * Seven heads of divisions, each with a salary of two thousand five hundred dollars; Thirty-four clerks of class four; forty-eight clerkls of class three; fifty-two clerks of class two; and twenty-eight clerks May 8, 1872, S 1. of class one; Seventy-five copyists; Seven messengers, three assistant messengers, and fifteen laborers. OFFICERS OF INTERNAL REVENUE.-APPOINTMIENT, COIPENSATION, ETC. July 1, 1862. SEC. 2. And be it further enacted, That, for the purpose of assessing, levying, and collecting the duties or taxes hereinafter prescribed by this act, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the'United States and Collectio dis- the District of Columbia into convenient collection districts, tricts. and to nominate, and, by and with the advice and consent Assessorandcol- Of the Senatp, to appoint an assessor and a collector for leetor appointed each such district, who shall be residents within the same: Provided, That any of said States and Territories and the District of Columbia may, if the President shall deem it proper, be erected into and included in one district: Limitation of the Provided, That the number of districts in any State shall number of dis-not exceed the number of representatives to which such tricts. State shall be entitled in the present Congress; except in such States as are entitled to an increased representation in the thirty-eighth Congress, in which States the number of districts shall not exceed the number of representatives to which any such State may.,be so entitled: And provided Additional di.Sfurther, That in the State of California the President may trictsinCallfornia. establish a number of districts, not exceeding the number of Senators and Representatives to which said State is entitled in the present Congress. June 30, 1864. SEC. 7. And be it further enacted, That the second section of an act entitled "An act to provide internal revenue to Collection districts and appoint- support the Government and to pay interest on the public ments of assessors debt," approved July one, eighteen hundred and sixty-two, and collectorsshall remain and continue in full force; and the President Districts may be altered. is hereby authorized to alter the respective collection districts provided for in said section as the public interests may require. June 6,1872.'SEC. 43. That prior to the first day of January, eighteen hundred and seventy-three, it shall be the duty of the President, and he is hereby authorized and directed, to reduce the internal-revenue districts in the United States to not 1Tllis section is expressly repealed by "' An act for the reduction of officers and expenses of the Internal Revenue. See Appendix. OFFICERS OF INTERNAL REVENUE. 3 exceeding eighty in number, and for that purpose he may unite two or more districts, or States, or Territories, into one district, and he shall designate from among the existing revenue officers one collector and one assessor for each new district, or at his discretion he may, by and with the advice and consent of the Senate, nominate and appqint new officers for such new district; and the collector and assessor so designated or appointed shall give bond according to law, and the Secretary of the Treasury is hereby authorized and required, prior to the first day of January, eighteen hundred and seventy-three, to reduce the number of internal-revenue assistant assessors, inspectors, gaugers, storekeepers, and the clerks and emaploy6s in the internal revenue bureau to as small a number as is consistent with the performance of the reduced duties of the service, and that he report to Congress at its next session the reduction made' under this act, and such further changes in the organization of the internal-revenue service as will promote its efficiency and economy. SEC. 8. 8. And be it farther enacted, That each assessor shall June 30, 1864. divide his district into a convenient number of assessment Assessos to didistricts, which may be changed as often as may be deemed vide their districts necessary, subject to such regulations and limitations a's"to iot may be imposed by the Commissioner of Internal Revenue, within each of which the Secretary of the Treasury, when- Jan. 15,1866, ~ 1. ever there shall be a vacancy, shall appoint *one or more assistant assessors, who shall be a resident of such7 assess- March 3,1865, ~ 1. Appointment of vmenat district; and in case of a vacancy occurring in the assistant assessors. office of assessor by reason of death or any other cause, the In case of vaassistant assessor of the assessment district in which the cancy in the office assessor resided at the time of the vacancy occurring shall act as assessor until an appointment filling the vacancy Jub13, 66, 9. shall be made. -* * Suc. 6. And be it-further enacted, That it shall be lawful MarcLh, 1867. fori the Commissioner of Internal IRevenue, whenever he shall comissio orn deein it expedient, to designate one or more of the assistant may designate asS. sistant assessors assessors in any collection district to make assessments in forspecial du.ty. any part of such collection district for all such taxes as may be due upon any specified objects of taxation, a-and inr such case it shall be the duty of the other assistant assessors of such collection district to report to the assistant assessor thus specially designated all matters which may come to their knowledge relative to any assessments to be made by him: Provided, That whenever two or more districts or parts When two disof districts are embraced within one county it may be law- tricts in saysse ful for such assistant assessor or assessors to make assessment anywhere within such county upon such specified objects of taxation as he may be by said Commissioner required: Provided,further, That such assessment shall be returned to the assessor of the district in which such taxes are payable. SEC. 19. And be it further eacttedl, That as soon as practi- July 14, 1870. cable after the passage of this act the number of assistant Assistant assessassessors employed shall be permanently reduced by the dis- ors specially assigned. to be discharge of all officers of that class who are assign'ed specially chargeld in certain to the assessment of any taxes which shall have been abolished cases. 4 OFFICERS OF INTERNAL REVENUE. A,ssistantassess- by law; and the Commissioner of Internal Revenue shall be ors to be fn rther required-further to reduce the number of assistant assessors reduced in propor-. tion to the reduc- in proportion to any reduction of the service of assessment tion of taxes. which has been made, or may hereafter be made, by the repeal of any portion of the internal taxes. June 30, 1864. SC,. 22. And be it further enacted, That there shall be alJuly 13, 1866, ~ 9. lowed and paid to the several assessors a salary of fifteen hunCompensation of dred dollars per annum, payable quarterly; and, in addition assessors. Salary. theeto, %where thlAreceipts of the collection district shall exceed Commissions. tthe sum of one hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, onehalf of one per centumn up2on the excess of receipts over one hundred thousand dollars. Where the receipts of a collectioln district shall exceed four hundred thousand dollars, stnd shall not exceed six hundred thousand, one fifth of one per centumn upon the excess of receipts over four hundred thousand dollars. Where the receiets shall exeed six hundred thousand dollars, one tenth of one per centumn upon such excess; but the salary of no assessor shall in any case exceed the sum of four Not to exceed thousand dollars.1 And the several assessors shall be allowede $4,000. and a paid the sums actually and necessarily expended, with the Offce-rent. Lapproval of the Commissioner of Internal Revenue, for officerent; but no account of such rewnt shall be allowed or paid until it shall have been verified in sutch manner as the Commilssio-ner shall require, and shall have been audited and approved by, the proper officers of the Treasury Department. And the several assessors shall be paid, cfter the account thereof shall have been rendered to atd aproved by the proper officers of the - Treasury, their necessary and reasonable chargjes for clerk-hire; Clerk-hire, but no such account shall be approved unless it shall state the name or names of the clerk or clerks employed, and theprecise periods of timefbor which they were respectively emp)loyed, and the rate of compe.nsation agreed upon-, and, shallt be accompanied by an affidavit of the assessor stating that such service was actually required by the necessities of his office, and was actually rendered, and also by the affidavit of each clerk, stating that he has rendered the service charged in such account on his behalf, the compensation agreed upon, and that he has notpaid, deposited or assigned, or contracted to pay, deposit, or assign any part of such compensation to the use of any other person, or in any way, directly or indirectly, paid or given, or contracted to pcay or give, any reward or compensation for his oice or emChief clerk may-ployment, or the emoluments thereof; and the chief clerik of administer oaths any such assessor is hereby authorized to administer, in the abin the absence of asses sor: sence of the assessor, sulch oaths or acirmzations as are required by this act. And there shall be allowed and _paid to each asMc. 2, 1867, g 9. sistant assessor FIVE dollars for every day actually employed in collecting lists and making valuations, the number of dcays necesCompensation of saryfor that purpose to be certified by the assessor, and three assistantassessors. dollars for every hundred persons assessed contained in the taxMar. 2,1867, ~ 9. list, as completed and delivered by him to the assessor~; and the July 20, 1868, 59. said assessors and assistant assessors, respectively, shall be paid, 1 See June 30, 1864, section 24 as amended; also July 20, 1868, section 28. OFFICERS OF INTERNAL REVENUE. 5 cafter the account thereof shall have been rendered to and approved by the proper officers of the Treasury, their necessary and reasonable charges for stationery and blank-books used in t a ti o n e r y, the discharge of their duties, and for postage actually paid on blak-boo, and publicletters and documents received and sent, and relating exclu-tion. sively to official business, and for money actually paid for publishinc notices required by this act: Provided, That no such account shall be approved unless it shall state the date and the particular item of every such expenditure, and shall be Accounts to be verified by the oath or affirmation of such7 assessor or assistant verified by oath. assessor; and the compensation herein specified shall be in full for all expenses not otherwivse particularly authorized: Provided further, That the Commissioner of Internal Revenue Commissioner may, under such regulations as may be established by the See- stationryact for retacry of the Treasury, cafter due public notice, receive bids and make contracts for supplvying stationery, blank-books, ancd blanks to the assessors, assistant assessors, and collectors in the several collection districts: Providel farther, That the Seere- Secretary may tary of the Treasury shall be, ancd he is hereby, authorized to allow additional compensation in fix such additional rates of compensation to be made to asses- certain cases. sors and assistant assessors in cases Iwhere a collection district embraces more than a single congressional district, and to assessors and assistant assessors, revenue agents, and inspectors in Louisiana, Geor~gia, South Carolina, Alabama, Florida, Texas, Arkansas, INorth Carolina, Mississippi, Tennessee, California, INevada, and, Oregon, and the Territories, as may appear to himz to be just and equitable, in consequence of the greater cost of living and traveling in those States and Territories, and as may, in h-is jtdgment, be necessary to secure the services of competent officers; but the compersation thus alt- Limit of comlowed shall not exceed the rate of five thousand dollars per an- pensation. Collectors shall -num. Collectors of internal reveute actitg as disbursing officers be allowed bills of shall be allowed all bills of assistant assessors heretofore paid by sitauft assessors them in pursuacnce of the directions of the Comnmissioner of In- not-withstandinig ternal Reve)Zue, notwvithstacnding the assistant assessor di, -not ertaiinformalcert/fy to hours therein, or that two dollarsper diemn was dedceted fromi his salary or compensation before compzttation of the tax thereon. SEC. 24. And be it further enacted, That assistant assessors June 30, 1864. shall make out their accounts for pay and charges allowed by Assistant asseslaw monthly, specifying each item and including the date of sors to make out each day of service, and shall transmit the same, verified by accoouts. oath or affirmal;tion, to the assessor of the district, who shall thereupon examine the same, and, if it appears just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the same with objections. Any such account, so approved, may be presented by the assist- Account to be ant assessor to the collector of the district -for payment, napproved by as-' sessor. who shall thereupon pay the same, and, when receipted by the And paidby colassistant assessor, be allowed therefor upon presentation tolct~rs' the Commissioner of Internal Revenue. Where any account, so transmitted to the assessor, shall be objected to, in whole or in part, the assistant assessor may appeal to the Assistaut assesCommissioner of Internal Revenue, whose decision on the sor may appeal to Commissioner. 6 OFFICERS OF INTERNAL REVENUE. Amount negli- case shall be final. And should it appear, at any time, that genbly appsesoved any assessor has knowingly or negligently approved any deducted from his account, as aforesaid, allowing any assistant assessor a sum pay. larger than was due according to law, it shall be the duty of the Commissioner of Internal Revenue, upon proper proof thereof, to deduct the sum so allowed from. any,pay which may be due to such assessor; or the Commissioner as aforesaid may direct a suit to be brought in any court of competent jurisdiction against the assessor or or assistant assessor in default, for the recovery of the amount knowingly or negligently allowed, as hereinbefore mentioned: Provided, July 13,1866, ~9. That in calculating the conlUissioits of assessors and collect'ors Ich. 2, 1867, ~ 9. Taxes reeivked of internal revenue in districts whence cotton or distilled spia its on cotton and dis- OR OTHER ARTICLES are shipped in bond to be sold in another tilled spirits ship- district, one-half the amount of tax received on the quantity of divided incalcula- cotton or spirits or other articles so shipped shall be added to tig commissions. the amount on which the commissions of such assessors and collectors are calculated, and a corresponding amounbt shall be deducted from the amount on which the commissions of the assessors and collectors of the districts to which such cotton or Mch. 2, 0867, ~ 9. Sp'irits OR OT.HEPR ARTICLES are shipped are calculated. June30, 1864. SEC. 9. And be it Jtarther enacted, That before anly collector shall enter upon the duties of his office, he shall exeboads.torsgive cute a bond for such amount as shall be prescribed by the Commissioner of internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureConditions there- ties, to be approved by the Solicitor of the Treasury, conof. - ditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his Bond may behands or possession; which bond shall be filed in the office renewed and in- of the First Comptroller of the Treasury. And such colleecreased. tor shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said Commissioner shall prescribe. March 3,1865. SEC. 4. And be it further enacted, That so much money as may be necessary for the payment of the lawful expenses, incident to carrying into effect the various acts relative to the assessment and collection of the internal revenues after the thirtieth day of June, eighteen hundred and sixty-five, until the first day of July, eighteen hundred and sixty —six, and not otherwise provided for, be, and the same is hereby, apCollectors toc propriated from any money in the Treasury not; otherwise as disbursingappropriated. And it shall be the duty of such of the colagents. lectors of internal revenue as the Secretary of the Treasurv may direct to act as disbursing agents to pay the aforesaid expenses, without increased comnpensation therefor, and to give good and sufficient bonds and sureties for the faithful performance of their duties as such disbursing agents, in such sum and form as shall be prescribed by tile First Comptroller of the Treasury and approved by the Secretary. OFFICERS OF INTERNAL REVENUE. 7 SEC. 15. And be it farther enacted, That in any port of the March 3,i865. United States in which there is more than one collector of in- July3, 1866, ~ 3 0 ternal revenuee, the Secretary of the Treasury may designate one One collector to he designated to of said collectors to have charge of all matters relating to the ex- have charge of exportation of articles subject to tax under the laws to provide in- portations, where there is more than ternal revenue; and atsuch ports as the Secretary oqfthe Treasury one in any port. may deem; it necessary, there shall be an officer appointed by him Officer to be deto superintend all matters of exportation and drawback7, under signated by Secthe directioln of the collector, whose compensation therefor shall tend. be prescribed by the Secretary of the Treasury, but shall not Compensation. exceed, in any case, an annual rate of two thousand dollars, exceepting at New York, where the comzpensation, shall be an annual rate of three thousand dollars. And all the books, papers, Papers in buacd docunments i, the bureau of drawback in the respective ports, real of drawback and aocmnen~ Jfh bureau to be delivered to relating to the drcatback of taxes paid under the internal rev- collector. enue Iaws, shall be delivered to said collector of internmal reveence; and any collector of internal revenue, or superintendent of exports and drawbaceks, shall have authority to administer Authorityto adsuch oaths and certify to sZech pa3pers as may be necessary under minister o aths, any rules a-nd regulations tlhat may be prescribed under the authority herein conferred. SEC. 41c. July 13, 1866. And at any port where there shall be no superintendent Collector to perof exports, all the duties and services required of superin- form the duties of tendents of exports and drawback shall devolve upon and intendent of be performed by the collector of internal revenue designated to have charge of exportations. S81g. 10. And be it further enacted, That each collector June 30, 1864. shall be authorized to appoint, by an instrument of writing Deputy collectunder his hand, as many deputies as he may think proper, ors. to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require bonds or other securities, and accept the same,,onds may be from such deputy-; and each such deputy shall have the-,srequired. like authority, in every respect, to. collect the duties and ert"eeands. Pow taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the col-. lector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as Collector responthe case may be, for all moneys collected, and for every act ibe for' acts of done by any of of his deputies while acting as such, and for every omission of duty. SEC. 25. And be ittforther enacted, That there shall be al- June 30, 1864. lowed to collectors, in full compensation for their services Compensationof and that of their deputies, a salary of fifteen hundred dol- collectors. lars per annumn to be paid quarterly, and in addition thereto, commissions. a commission of three per centuln upon the first hundred thousand dollars, and a commission of one per centunm upon all sumns above one hundred thousand dollars and not exceeding:four hundred thousand dollars, and a commission of one-half of one per centum on all sums above four hunldred thousand dollars, acnd not exceeding one million of dollars, and one-eighth of one per centwum on all sumns above one million Of AMarch 15, 1836, 1. dollars; such commissions to be computed upon the amounts by them respectively collected. and paid over and accou.uted OFFICERS OF INTERNAL REVENUE. for under the instructions of the Treasury Departm ent.l And there shall be further paid, after the account thereof has Stationery,blank been rendered to and approved by the proper officers of the books, and post- Treasury, to each collector his necessary and reasonable age. AMarch 3,1865, ~ 1. charges for advertising, stationery, and blank-books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent, and exclusively relating to official business; but no such account shall be approved unless it shall state the date and the particular items of every such expenditure, and shall be Verified by March 3,1865, ~ 1. oath or affirmation of the collector:;: Provided8 That the Secretary may Secretairy of the Treasury be authorized to mlake sulch furmake further allowance in certain ther allowances, froml time to time, as may be reasonable in cases. calses in which, from the territorial extent of the district, or fromn the amount of internal duties collected, or from other circumstrances, it may seem just to make such,allowances. May 8, 187. SEC. 1. * * Total net corn- And hereafter the total net compensation of collectors of pensation of col- internal revenue shall in no case exceed forer thousand five lectors not to exceed $4,500. hundred dollars per annum. (Extract from an act malkifgW appvropriations for the legislative, executive, and judicial cxpenses of the Governiment for the year ending June thirtieth, eighteen hundred and seventy-three, andJbor other purposes, (approved Mi(ay 8, 1872. 17 Stat., ch. 140, p. 68.) Juae 30, 1864. SEC. 39. And~ be it further enatted, That in case of the sickCollector m ay ness or temporary disability of a collector to discharge such devolve his duties of his duties as cannot under existing laws be discharged by case oisicknest&ic. a deputy, they may be devolved by him uponl one of is deputies; and for the official acts and defaults of suhe deputy the collector and his sureties shall be held responsible to the United States. June 30, 1864. SEC. 40. And be it further enacted, That in ca.se of a vacancy nar., 1867, 9 occurring in the ofce of collector by reatson of death, or any other Oldest deputy cause, the deputies of such collector shall continue to act ollector to act in until his successor is appointed; and the deputy of such co!leetor lotngest in service at the time immediately preceding shall, until a successor shall be appointed, discharge all the duties of said collector; and for the official acts and defaults of such deputy a remedy shall.be had on the official bond of the collector, as in other cases; and of two or?more deputy collectors, appointed onthe same day, the one residing nearest the residence of the collector at the time of his death, resignation, or removal, shall discharge the said duties until Mar. 3,1865,~. the appointment of a successor: Provided, That int case it Secretary may shall acppear to the Secretary of the Treasury that the interest of designate the the Government sAhall so require, he may, by his order, direct deputy in certain said duties to be performed by such other one oft the said dezucases. Bond of deputy ties as he may in such oder desigtnate. And any bond or rvailahle to legal security taken from a deputy by such collector, pursuant to rep r e s en tatives ti dpt ad sureties. this act, shall be available to his legal representatives and sureties to indemnify them'for loss or damage accruing froim any act of the deputy so continuing or succeeding to the duties of such collector. 1See Juoe 30, 1864, sec, 24; also see July 20, 1858, sec. 28, OFFICERS OF INTERNAL REVENUE. 9 Be it enacted by the Senate and fouse of Representatives of M:ar. 1, 1868, ~ 1. the United States of Aanerica in Congress assembled, That any Deputy collector deputy collector of internal revenue who has performed, or actig as collector Zmay hereafter perform, under authority or requirement of entitled to receive law, the duties of collector of internal revenue in consequence samne payandcomof any vacancy ill the office of such collector, shall be en- vided by law for titled to and receive so much of the same pay and compen- the collector. sation as is provided by law for such collector; but no such payment shall in any case be made when the collector has received or is entitled to receive compensation for services rendered during the same period of time. Be it enacted by the Senate and House of Representatives of July 1, 1870. the United States of Amnerica in Congress assembled, That the Definingthetrue true intent and meaning of an act approved March one intent anld mean" act to 11 ing of the foregoeighteen hundred and sixty-nine, entitled;; An act to allow ig act. deputy collectors of internal revenue acting as collectors the pay of collectors, and for other purposes," is as follows, to wit: That any deputy collector of internal revenue who has performed, or may hereafter perform, under authority of law, the duties of collector of internal revenue, in consequence of any vacancy in the office of said collector, shall be entitled to, and shall receive, the salary and commissions allowed by law to such collector, or the allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and that the Secretary of the Treasury is authorized to inmake to the said deputy collector such allowance in lieu of salary and com-missions as he would bylaw be authorized to make to said collector. And said deputy collector shall not be debarred from receiving said salary and comnlissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which said deputy collector acts as collector: Provided, That all payments to said deputy collector shall be upon duly-audited vouchers. SEC. 51. And, be it further eznacted, That fromn and after July 2,,1868s. the passage of this act no assessor or collector shall be le- Assessors or,.oltailet- or authorized to discharge any duty imposed by law lectors not to dison any other collector or assessor, but a supervisor of in-charge the auties ternal revenue may, within his territorial district,t suspend or collectors. any collector or assessor for fraud, or gross neglect of dulty, superfsor mf y or abuse of power, and shall immecliately report his action &C. to the Conmmissioner of Internal iRevenue, with his reasons therefor in writing, who shall thereupon take such further action as he may deem proper. SEC. 1. A' Mar. 2, 1867. That no assessor or collector shall be entitled to any No,alary rel)portion of the salary pertaining to the office unless such less confirmed by aSSessor [or collector] shall have been confirmed by theSenate. Senate, except in cases of commissions to fill vacancies which. may have happened by death or resignation during the recess of the Senate. (Extract from an aCt wmakiugJ qappropqjriatio,znsjbr the legislative, executive; and j judicial expenses of the Government /or tlhe y/ear eoding thirtieth of June, eighteen hundred and sixzt-eight, and for other pturvposes, ap2proved March 2, 1867. 14 Stat., c7. 166, p. 4450) 10 OFFICERS OF INTERNAL REVENUE. June 30, 1864. SEC. 26. And be it farther enacted, That in the adjustment July 13, 1866, ~ 9. of the accounts of assessors ancld collectors of internal revenue Fiscalyeartobe which shall accrue after the thirtieth of Jcune, eighteen hundred observedcinadjust- and sixty-four, and in the paymentt of their compensatiotn for services after that date, the fiscal year of the Treasury shall be observed; and where such compensation, or any part of it, shall be by commissions upon assesszmentrs or collections, and shall during any year, in consequence of a new appointmenrt, be due to more thac, one assessor or collector in the same district, such commissions shall be apportioned between, such commissions to assessors or collectors; butt in no case shalt a greater amount be apportioned in of the commissions be allowed to two or more assessors or colcase of twoor more officers in same lectors in the same district tharn is or msay be au'thorized by law year. to be allowed to one assessor or collector. And the salary and Salaries and commissions here- commissions of assessors and collectors heretofore earned and tofor~e earue. accrued shall be adjusted, allowed, and paid in conformnity to No payment of the provisions of this section, and not otherwise; baet no paysalary or commis- ment shall be made to assessors or collectors on accotnt of satlsclons to be made withoutcertificate aries or commission swithout the certificate of the Commissioner of Commissioner. of Internal Revenue that all reports reqtuired by law or regulation have been received, or that a satisfactory explanation has been rendered to hinm of the cause of the delay. July 20,1868. SEC. 49. And be itf /rther enacted, That the President may June 6, 1872, ~ 1. nominate, and, by and with the advice acid consent of the Senate, Appointment of appoint, not exceeding ten officers to be called supervisors supervisors. of internal revenue, each one of whom shall be assigned by the Secretary of the Treasury, on the recommendation of the ComnJune 6,1872, ~ 12. mnissioner of Internal Revenue, to duty in any part of the United States, andc may be transferred from place to place, according to the exigency of the public service; aLund shall Salary. receive in addition to expenses necessarily incurred by himn and allowed and certified by the said Commissioner as a compensation for his services, such salary as the Commissioner of Internal RIevenue may deem just and reasonable, not exceeding three thousand dollars per antrum. It shall Duties of super- be the duty of every supervisor of internal revenue, under the direction of the Comimissioner, to see that all Tlaws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection, and punishment of any frauds in relation thereto, and to examine into the eficienecy and conduct June 6, 1S72, ~ 1. of all officers of internal revenue; * and for such purposes,May summon he sha.ll have power to examine all persons, books, papers, and examine per- accounts, and premises, anrd to administer oaths and to suinimon any person to produce books and papers, or to appear and testify under oath before hitn, and to compel a compnliance with such summons in the same man-rner as Report to Com- assessors mlay do. It shall be the duty of every supervisor missioner. of internal revenue as aforesaid to report in writing to the Commissioner of Initernal lRevenute any neglect of duty, incompetency, delinquency, or malfeasance in office of any interJune 6,1872, ~ 12. nal-revenue officer * of which he' may obtain knowledge, with a statement of all the facts in each case, and any eviMay transfer ordence sustaining the samne; and he shall have power -to suspend inspec' transfer any inspector, gauger, or store keeper froin qnse tore-lee gaugers, er or other ande o ty to tore-keepers. distillery or other place of duty to another,'or from one col OFFICERS OF INTERNAL REVENUE. 11 lection district to another,' and may, by notice in writing, June 6,1872, ~ 12. suspend from duty any such inspector, gauger, or storekeeper, and in case of suspension shall ilmmediately notify the collector of the proper district and the Commissioner of Internal Revenue, and within three days thereafter make report of his action, and his reasons therefor, in writilg, to said Commissioner, who shall thereupon take such further action as he may deem proper. SEC. 50. And be it further enacted, That the Commissioner July 20, 1868. of Internal Revenue shall have power, whenever in his Employment of judgment the necessities of the service may require, to agents. employ competent agents, not exceeding twenty-five in n1um- June 6,1782, ~ 12. ber at any one timle, to be paid under the provisions of the seventh section of the "Act to amend existing laws relating to internal revenue, and for other purposes," approved March 2, 1867, and he may-, at his discretion, assign any such agent to duty under the direction of any qfOcer of in- Tbid. ternal revenue, or to such other special duty as he may deejm To be assigned necessary, and that from and after the passage of this act internal revenue no general or special agent, or inspector, by whatever name officer. or designation he may be known, of the Treasury Depart- No agents or inspectores to be apmnent in connection with the internal revenue, except inspee- pointed, &c., in tors of tobaeco, snuff, and cigars, and except as provided connection with for in this act, shall be appointed, commissioned, employed, enue e' cept as ~ ~ pr'ovided for in this or continued in ofcfie, and the term of office or employment otvied of all such gleneral or special agents or inspectors now authorized as aforesaid under employment at the time of the passage of tnis act shall expirme ten days after this act shall take ef'eet. SE C. 1. M* *' May 8, 1872. PFromn and after the passage of this act the Secretary of Secretary of the the Treasury shall have power to employ not more thanTedeasury authoythree persons to assist the proper offcers of the Government thre e persons to It to tj assist the proper in discovering and collecting any money belonging to the officersoftheGovUnited States whenever the same shall be withheld by any ering andicollectperson or corporation, upon such terms and conditions as ing money belonghe shall deem best for the interests of the United States; ig to the Unitedhou but no compensation shall be paid to such persons except compensation exout of the money and property so secured; and no person erts provided. shall be employed under the provisions of this clause who shall not havre fully set forth in a written statement, under oath, addressed to the Secretary of the Treasury, the character of the claim out of which he proposes to recover, or assist in recovering moneys for the United States, the laws by the violation of w;hich the same have been withheld, and the name of the person, firm, or corporation having thus withheld such moneys; and if any person so employed shall receive or attempt to receive any money or other consideration from any person, firm, or corporation alleged thus to have withheld money from the United Sttates; ex-,ept in pursuance of the written contract made in relation thereto with tlhe Secretary of the Treasury, such person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not less than one thousand dollars or Penalties relating imprisoned not less than two years, or both, in the discre- thereto. tion of any court of the United States having jurisdiction; VILPvn~LLI vr~~~ rv~ arvl vv~~y r-~vI rr ~rLIr~vuv- 12 OFFICERS OF INTERNAL REVENUE. and the person so employed shall be required to make report of his proceedings under such contract at any time when required to do so by the Secretary of the Treasury. (Extract from an act making appropriations for the legislative, executive, and judicial expenses of the Government /br the yedcr ending June thirtieth, eighteen hundred and seventy-three, and for other purposes. Approved May 8, 1872. 17 tat., c7h. 140, p1. 69.) July 20, 1868. SEc. 52. And be it further enacted, That there shall be Appoiutment of appointed by the Secretary of the Treasury such number internal -revenu of internal revenue storekeepers as may be necessary, the storekeepers. compensation of each of whom shall be determined by the Salary. Commissioner of Internal Revenue, not exceeding five dollars per day, to be paid by the United States, one or more of whom shall be assigned by the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and no such storekeeper shall be engaged in any other busiiness while in thle service of the ULnited States without the written permission of the Comnmissioner To take oath and of Internal Revenue. Every storekeeper shall take an give bond. oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faith ful discharge of his duties, in such forIm and for such amount as the Commissioner mnay To have charge prescribe. Every storekeeper shall have charge of the of warehouse. warehouse to which he may be assigned, under the direction of the collector controlling the same, which w'arehouse shall be in the joint custody of such storekeeper and the proprietor thereof and kept securely locked, and shall at no time be unlocked and opened, or remain open, unless in the presence of such storekeeper or other person who -may be designated to act for him as hereina1fter provided; and no article shall be received in or delivered froml such wafrehouse except on an ordir or pernmit addressed to the storekeeper and signed by the collector having control of the To keep aware- warehouse.'Every storekeeper shall keep a warehouse house-book. tbook which shall at all tilmes be opeln to t'he examinationl of any revenue officer, in which he shall enter an account of all articles deposited in the warehlouse to which he is assigned, indicating in each case the date of the deposit, by whom mnanufact-ured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by wh om galgedl, inspected, or weighed, and if distilled spirits, the number of gauge or wine-gallons and of proof-gallons; and before delivering a-ny article frolm the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number a.nd description of the packages, the marks and serial unumbers thereon, the date of delivery, to whon delivered, and for what purpose, which purpose_ shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the nuimber of gauge or wine-gallons, and of proof-gallons, shall also be stated; and such further particulars shall be entered in the warehonuse books as ma, y be prescribed or found neeessalry for the identification of the packages, to insure the correct delivery thereof and proper accountability OFFICERS OF INTERNAL REVENUE. 13 thereof [therefor.] A daily return shall be furnished by Storekeeper to every storekeeper to the collector of the disti'ict of all ar- makedailyretur. ticles received in and delivered from the w\arehouse during the day preceding that on which the return is made. a copy of which shall be mailed by him at the same time to the Commlissioner of Internal [Revenue; and each storekeeper To make monthsIhall,'on the first Monday of every month, make a report late tripin triplicate of the number of packages of all articles, with the several descriptions thereof respectively, as above provided, which remained in the warehouse at the date of his last report, and of all articles received therein and delivered therefriom during the preceding month, and of all articles remaining therein at the end of said month; one of which reports shall be by him delivered to the assessor of the' district, to be recorded and filed in his office; one delivered to the collector having control of the warehouse, to be recorded and filed in his office; and one transmnitted to the Commissioner of Internal Revenue, to be recorded and filed in his office. Any internal-revenue Mlay be trn~sferred by Commisstorekeeper may'be transferred by the supervisor of the sioner or supervidistrict or by the Commissioner of Internal Revenue from or"' one warehouse to any other. In case of the absence of any kTemporary storeinternal-revenue storekeeper by sickness or from alny other cause, the collector having control of the warehouse may designate a person to have temporary charge of such warehouse who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed; and for any violation of the law he shall be subject to the same punishment as storekeepers. Any', Penalties relatstorekeeper or other person in the employment of the United ers. States having charge of a bonded warehouse, who shall-remove or allow to beremoved any cask or other package therefrom without an order or permit of the collector, or which has not been marked or stamped in the manner required by law, or shall remove or allow to be removed any part of the contents of any cask or package deposited therein, shall be immediately dismissed from office or employment, and, on conviction, be fined not less than five hundred dollars, nor more than two thousand dollars, and imprisoned not less than three months nor more than two years. SEC. 53. And be it further enacted, That there shall be ap- July 20, 1868. pointed by the Secretary of the Treasury, in every collection- Appointment of district where the same may be necessary, one or more inter- gaugers. nal revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give his bond, with one or To give bond. more sureties, satisfactory to the Commissioner of Internal [Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum. of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such Dntiestobepergauger shall be performed under the supervision and direc- formed under Sntion of the collector of the district to which he may be tor. assigned, or of the collector in charge of exports at any port of entry to which he may be assigned.* Every gauger shall, June 6, 1879, 5 12. under such regulations as may be prescribed by the Comu 14 GENERAL DUTIES, ETC., OF OFFICERS. To make daily missioner of Internal IRevenue, make a daily return, in refurn. duplicate; one to be delivered to the assessor and the other to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom., and the number and kind of stamps used by Penalties relat- him. Any gauger who shall make any false or frauduleat ing to gaugers. inspection, gauging, or proof, shall pay a penalty of one thousand dollars, and, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less thant three months nor more than three years. June 6,1872. SEC. 14. That on and after the date when this act shall Compensationof take eflect7 the co, mpensation of internal-revenue gaugers gaugers. shall be by fees dependent uponr the quantity gauged, to be prescribed by the Commissioner of Internal Revenue, which, together with their actual and necessary traveling expenses, verified by the oath of the gauger, and the compensation of internal-revenue gaugers and store-keepers, shall be paid by th'e United States monthly, without requiring reimbursement by distillers. June 30, 1864. SEC. 58. And be it further enacted, That there shall be appointed by the Secretary of the Treasury, in every colbcco and cigars of t- lection district where the samue muay be necessary, one or July 2so, 188, ~ 50. more inspectors of * tobacco, cigars, * who shall take an oath faithfully to perform their duties, in such form as the Commissioner of Internal Revenue shall prescribe, and who shall-be entitled to receive such fees as may be fixed and prescribed by said Commissioner, to be paid by the owner or manjuly 20, 1868, ~ 50. ufacturer of the articles inspected. And any manufacturer of * tobacco, cigars, * which may by law be required IManufactnrer to be inspected, who shall refuse to admit an inspector upon refusing to admit his premises, so far as it may be necessary for the performinspector on his premises. ance of his dutties, or who shall obstruct an inspector in tihe performance of his duties, shall forfeit the suln of one hundred dollars, to be recovered in the manner pirovided tor other penalties imposed by this act. Mar. 2, 1867. SEC. 31. And be it further enacted, That all inspectors apAll inspectorstpoinlted under the provisions of the act or acts of which required to give this is amnendatory shall be required to give bonds, with Sebond in a sui not lessahllan$0.loo " curity, approved by the Secretary of the Treasury or assessor of the district, in a sum not less than five thousands dollars, conditioned for the faithful discharge of the duties of such inspector. GENERAL DUTIES, POWERS, LIAexBILITIES, 2ETC., OF OFF[CERS. Jane 30, 1864. SEC. 52. And be it further enacted, That all assessors and Jlly 20, 18s88, 50 their assistants, all collectors and their deputies, and all Mar. 3, 1865, ~. inspectors, are hereby authorized to administer oaths and take hAsssssors and evidence touching any part of the administration of this sheir assistants, - collectors a n dlaw with which they are respectively charged, or where their deputies, and such oaths and evidence are by law authorized to be taken; inspectors author-b ized to administer and any perjury therein shall be punished in the like manoalths. ner, and to the same degree, as in the case of perjury committed in proceedings in the courts of the Uhited States. GENERAL DUTIES, ETC., OF OFFICERS. 15 SEC. 180. The authority to frank mail-matter is conferred June 8, 1872. upon and limited to the following persons: Franking priviSeventh. Assessors and collectors and their assistants and lege of internal deputies, for the interchange of official communications only. revenue ofcers [See. 65, July 13, 1866, is superseded by the above.] SEC. 19. * - * * Mar. 2,1867. Any officer of internal revenue ma-y be specially author- Jnly20, 1868., 7. ized by the Commissioner of Internal Revenue to seize Commnissio er any property which may by law be subject to seizure, may autholize and for that purpose such officer shall have all the power venue officer to conferred by law upon collectors of internal revenue, and seize property. such special authority shall be limited in respect of time, 1868, ~ 51. place, and kind or class of property as the said Commissioner may specify. June 30, 1864. SEC. 36. And be it futrther enactec7, [That each and every y upo collector, or his deputy, who shall be guilty of any extortion colctors for exor willful oppression, under color of law, or shall klnowingly tortion or oppresdemand other or greater sums than shall be authorized by by ~ 9S, July 21, law, or shall receive any fee, compensation, or' rewardl1868 except as herein prescribed, for the performance of any duty, or shall willfully neglect to perfor-m any of the duties enjoined by this act, shall, upon conviction, be subject to a fine of not exceeding one thousand dollars, or to be imnprisoned for not exceeding one syear, or both, at the discretion of thecourt, and be dismissed from office, and be forever thereafter incapable of holding any office under the Governmient; Disposal of and one-half of the fine so imposed shall be -for the use o fines. the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of thile court; and the said court shall also render judgment against said collector or deputy collector for the amount of damages accruing to the party injured, to be collected by execution.]l Aind each and every collector, or his deputies, Receipt to be shall give receipts for all sums by themn collected. giver by collector and deputy. SEC. 37. And be it further enacted, That a collector Julne 30,1864. or deputy collector, assessor, assistant assessor or J y 20, 1868, ~ 50. inspector, shall be authorized to enter, in the day-time, 0e venue oflcel, may enter brew. any brewery, distillery,2 manufactory, building, or placeery, &c., in the where any property, articles, or objects, subject to duty or day-time. taxation under the provisions of this act, are made, produced, or kept. within his district, so far as it may be necessary for the purpose of examining said property, articles, or objects, or inspecting the accounts required by this act froml time to time to be nade or kept by any manutacturer or producer, relating to such property, articles. or objects. And every owner of such brewery, distillery,2 manufactory, Penalty for re building, or place, or persons having the agency or superin- fuigs to adi. tendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or ob1The portion of this section in brackets is retained because it is in force as being in effect a part of section 38, June 30, 1864, so far as it relates to penalties, although otherwise supersedled by section 98, act July 20, 1868. 2 See section 32, July 20, 1868. G 6 GENERAL DUTIES, ETC., OF OFFICERS. jects, or to inspect said accounts, shall, -for every such refusal, forfeit and pay the sum of five hundred dollars: ProPremises may be vicded, however, That when such premises shall be open at entered at night when open. night, such officers may enter while so open in the performance of their official duties. Junel30,1864. SEC. 38. And be it further e7nacted, That if any person Penalty for ob- shall forcibly obstruct or hinder any assessor or assiststetofficg rervenne t assessorl or any collector or deputy collector, July 20,1868, ~ 50. or inspector, in the execution of this act, or of any power see, however, and authority hereby vested in himn, or shall forcibly rescue, last clause Q 67,',July 13,1866, ad Or cause to be rescued, any property, articles, or obj;ects, 32, Jly 20, 186. after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, upon conviction thereof, for every such offense, forfeit and pay the sum of five hundred dollars, or double the value of the property so rescued, or be imprisoned f'6r a tern not exceeding two years, at the discretion of the court: Providedc cr Peialto orfle. That if any such officer shall divulge to any party, or matke cer divulging the operations of alny known in any manner other than is provided in this act, the pereon visited. operations, style of work, or apparatus of any manufaecturer or producer visited by him in the discharge of his official cluties, hle shall be subject to the penalties prescribed in March 3, 1865, ~ 1. section thirty-six of this act. Julne 30, 1864. SEC. 21. And be itlfurther enacted, That every assessor or July 13,1866, ~ 9. assistant assessor who shall enter upon and performl the July 20, 1868, ~ 98. duties of his office without having tacke the oath or t:irmation Penalty for as- sessor or assistant required by law, shllll, upon conviction thereof in any faililg to take the circuit or district court of the United States having j arisdicoath of office pre- scribed by law. tion thereof, be subject to afine not exceeding onel thousand dollars, or to imprisonment for not exceeding one year, or both, at the discretion of the court, and shall be dismissed from office, and shall be forever disqualified from holding Disposition of any office under the Government of the United States. penalties. And one-half of the fine so imposed shall be for the ase of the United. States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgmenlt,gainst the said assessor or assistant assessor for the amount of damages sustained in favor of the party injured, to be collected by execution. June 30,1864. SEC. 23. And be it further enacted, That if any assessor Corruption by shall demand of, or receive directly or indirectly fromi, any petmrnt of sP- assistant assessor, as a condition of his appointmuent to or sistant assessor. continuance in, his said office of assistant assessor, any portion of the compesmation herein allowed such assistant assessor, or any other consideration, such assessor so ofWending shall be summarily dismissed from office, and shall be Penalty. liable to a fine of not less than five hundred dollars upon conviction of said offense in any district or circuit court of the United States of the district in which such offense may be committed. July 13,1866. SEC. 360. And be it further enacted, That every internalInternal revenue revenue officer, whose payment, charges, salary, or comnpenofficers -to m7le sation shall be composed, either wholly or in part, of fees, &c., when re- coUmmissions, allowances, or rewards, from wha. tever source quir dia derived, shall be required to render to the Commissioner of GENERAL DUTIES, ET., OF OFF'ICERS. 1i7 TIternalt levenue, Lunder regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, coinvmissions, emoluments, or rewards of whatever nature, or friom whatever source received diuring the time for which said statement is rendered; and any false statement zknowingly and willfully l,,,l statement, reindered under the requirements of this section, or regulat- be deemed pertions established in accordance therewith, shall be deemedlJ'r' Y willflA perjury, and punished, on conviction thereof, as provided in se'tion fort-y-two of t he act of June thirty, eighteen hundred ald sixty-four, to which this act is an amendmnent; and any neglect or omnission to render such statement when Prealtyf or negrequired shlall be punished on conviction thereof by a fine lect,.,ttt to mwe of not less than two hundred dollars nor imore than five hun- required. dred dollars, in the discretion of the court. IEC.,97. And be it further etacted, That any internal-reve- July 20, 1868. nue offiCer wvho shall be or become interested, directly or'Tnternl-revee indirectly, in thlee manufacture of tobacco. snuff, or cigars, o bee on-ing or in the production, rectii cation, or redistillation of distilled.naufaot.re,or spirits, shall be disimissed ftomn office; and any such officer production of diwho shall bec-ome so interested in any such manufacturee or bao,,Snuft, and production, rectification, or redistillation, shall, on convie-'c- analy tion, be fined not less than five hundred dollars nor more than five thousand dollars. SEce. 59. And be it further enacted, That ~ any assessor., uy:ll, 13s866. collector, inspector, - who shall hereafer jluly, 1868, ~ 50. become ilterested, directly or indirectly', in the production, Jly 20, 1868, 6~ 7. by distillation or by other process, of ~ ale, or beer, or other offcer becoming fermented liquors, shall, on conviction before any court of interested in tfbe the UDnited States of competent jurisdiction, pay a penalty mented liquors. not less than five hnRD dred dolars nor more than five thou- Penalty sand dollars, in the discretion of the court. A'd any such olfficer interested as'aforesald in any sUGh manufacture at the time this act takes effect, who shall fail to divest himself of such interest within sixty days thereafter, shall be held and declared to have become so interested after this act takes effect. Sie. 98. td be it, l' frthei enacted, That if any officer or 8s, 888 agent appointed and acting under the authority of any Officer or agent revenue law of the UniLed States shall be guilty of any ex- tho rity of any rev. tortion or willful oppression, under color of law; or sh1lli e;uo, la.w gjil~t kInowingly demand othLer or greater sums than shall be an- presilo con.pir. thorized by law; or shall receive any fee, compensation, or vll odlt. reward for the performance of a;ny duty except as by law &e. prescribed; or shall willfully neglect to perform any of the daties eknjoined on him by law; or shall conspire or collude w1ith any other person to defratcd the United States; ot shall ma.ike opp'ortunity for any person to defraud the United States; or shall do or omit to do, any act -with intent to enable any other person to defraiud the United States; or shaIll negligently or designedly permit alny violationl of the law by any other person; or shatll mlalke or sign any false entry in any bool, or mnake or sign cany false certificate or re';turnl iln' case where he is by la-w or regula- -laoisa. - -io,. tion required to nmik;heay entry, certificate, or retirn; or dg of int,.a.ie; of' internal-revw hlaving k1now3ledge or in-Trmat-ion of t he violation of ainy nue la. anifail revenue la by y perstoaI, or of fraud coin: i ttedt by any" t"'eg to eport. 2 IR ASSESSMENT OF.TAXES. person against the United $ t'aIte, s undII.er any i' revenne law of thie U:nited St'ates, shall fail to report., in writing','sUel knowledge or information to his n1ext superior officer, and Aceepting gifts tO the Commissioner of Internal Revenue; or shall dema lndl.! Ipoent in. or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, ac1djnstment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shal11, on convictioll, lbe fiined not less than one thousand dollars nor imore than five thousand dollars, and imnprisoned not less than six monthsl. nor more than ti-ree years. And one-half of the fine so ilmposed shall be for the nse of the United St.ates, and thle other half for the use of the inibrmter, w'ho shatl be a.4certtaitled by the judgment of the court; and the said conurt shall also render jundgment against the said officer or agent -for the amnount of damages sustained in fayvor of the parvty injured, to be colleeted by execution. T;o'i3h S., 1867. SEC. 26. And be it.fi/ther enatedl, lat i- atiny ~ district:r-r 68s,. attorney, ma rshl or person1 charged iwith the exeuitiom or supervision of the execuntion of -any of the provisions of Penalty for ac- this act, or of t'he act to which this is a nendatori?,ha3,t cepti;ng any gift,:.;.. 41.i tihe st-demandL or accept, or attempt to collectt directly or indii f any rectly, as paymLent or gif or otherwise, amny sain of mInoaey c!.v r: e of vio;lation l - ~...,. or other property of value for the, comproinise adjustaemnt or settlement of any charge or complaint i'or any Vitola ti0or alleged violation of any of the said provisions, excep)t as expressly authorized by law so to do0 le shall be held to be guilty of a.misdemeanor, and shall for every sucih ofAd-bse be liable to indictm-ent anld trial in any court of the tUi Tted States hlaving comlpetent ijurisdiction, and oia onllvictioS' thereof shhall be fined ini double the sulm or vatliuie of tbhe,money or property received or dema nded, ancd be imprisonel oibr a period or not less than one year nor mtore thanc) t.i: yearsASSESSMEiNT OF TAXES.'nue 3, l6t. SEC. ii. And te it futrther enactd, Tlih at it shIall be the v1rsonsi;bledo duty of any person, partnership, firm, association, or ecor Ut.jlon to naoA pora tiOn, made liable to any duty, license, /st anp, or tax imposed by law, when not otherwise provided for, on or beAl:ar. 1867is, l. fore the first IMonday of lafcrcht in each yeal, and in. other R-turn to becases before the day of levy, to mnake a list or return, verionaoe on oath rel ed by oath or affirmation. to the assistant, assessor of tlthe Nt-ure of re-,, L district where loceateda of * the articles or oljects charaged 3,.:,- 4:, 0, ~ 6. with a special duty or tax, tle ouantity of goods, wares, and merchandise Inade oir seold ald charged with a Specific or ad valorem duty or tax, the several rates- and aggrega te amount, according to the respective provisions of this act, and according to the forins and regulations to be prescribed But see 6 98, act Jully 0, 1.85C in which the. words "officer or a gent" probably include those nho are ahtended to be embraced in the teri' personl.; -Whereveir the svord ti:']cse, cct:rs in this cOl'Hlati)n it me — asA spPecial tax."7 ASSESSMENT OF TAXES. ]19 by the Commissioner of Internal Revenute, iunder the direction of the Secretary of the Treasury, for which such peron01, partnership, firmn, association, or corpor tion is liable to be assessed. SEC. 12. And be it further enacted, That the instructions, Julle, 30,'1864. regulations, and directions, as hereinbefore mLentioned, shall R egalations of 7b-e bind(iilg on each- assessor and his assistants, and on each Cornllis i o n e. bi;nding on all collector arnd his deputies, and on all other persons, in the persons. performance of the duties enjoined by or under this act;,,4ee., ne 30, pursuant. to which instructions the said assessors shall, on the first Monday of Mlarch il each year, and fromn tiIme to sar. 2, 186s7, 1 1. time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed through Assistant asses601's to'canvass every part of their respective districts, and inquire after districts. cand concerning all persons being within the assessament distriets where they respectively reside o0wniVlg, possessilng, or Duties of assisth]aving the care or management of anS property, goodsnt.asessors wares, and merchandise, articles or objects liable to pay any duty, st amp, or t ax, including ali persons liable to pay a licenjse or other duty, under the provisions of this act, and to mniake a list of the owners' and to value and enumerate the said objects of taxation, respectively, by reference to a(ny lists of assessment or collection taken under the laws of the respective e States, to any other records or documents, to tohe written list, schedule, or return required to be made out and delivered to the assistant assessor, and by all other lawful ways and meanls, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. Sue. 13. And be it further enaeted, That if any person June 30,186i. liable to pay any duty or tax, or owning, possessing, or Assistant asse-_ hlaving the care or nmanafgement of property goods, wares, fo pon dsloto m - t Z ot roter 5T I'00(187 for person disdoosand merchandise, articles or objects liable to pay any duty, irg. tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to discioas the p)articulars of any a nd all the property, goods, wares. and merchandi se, a rticles and objects liable to pay any duty or tax, or any business or occup'ation liable to pay any- license, as aforesaid then, and in that case, it sha.ll be the duty of the toLisd tonentea officer to make such list or return, which, being distinctly to by the person re ad consented to, and signed and verified by oath or affir- Tlo'be to ta-. ination by the person so owning, possessing, or having tlhe ans veride d by oath or affirmscare and management as aforesaid, may be received as the tiol. list of suich person. SEC. 14. And be it,further enacted, Tlhat in case any per- June 30, 1864.. son' shall be absent froom his or her residence or place of busi- July 13, 1866, ~ 9. ness at the time an assistant assessor shall call for the annual.t list or'return, and no antnual list or return. h as been rendered by suchl person~ to the assistant assessor afs required by latw it, shalt be the dut' of such assistant as,' essor to leave at such oice tobe left 21lace qo resideucee or bnusiness, with sonme onte of suitable age for abse:ntpersols. aned di.seretion, if such be present, otherwise to deposit inz the nearest post- office, a,note or meemorandiutm, a, ddressed to sucth person, requiring himt or he), to remnder t.o such assistanft asses-,or, the li,,;t or retzrn r,'equ, ired by law withign ten. dca,ys freon; the do.rte of sucth,ote or',,t:,emz orande.nftm verifiled by oSth or a(I,-i.rnCa 20 ASSESSM ENT OF TAXES. Personsneglect- tOLn. iXd i f aZy person, on beig notijfie or rcqui':red.2: as;2lig to make re- ctaforesaid, shall refase or' neglect to render such list or return, within the time required as aforesaid, or if any person without notice, as cfforesaid, shall not deliver a,monthly or other list or return at tthe tinze required by ia'w, or if any person shcall deliver or disclose to any asses,'sor or assistanzt assessor any list, statement, or retuzrn which, in the opinion of the assessor, is Or making fraud-false or fraudulent, or contains any understatement or underulent retrn m- valuation t shall be laswfal for the assessor to summon sutch mconed before theperso0n, his agent, or other person, having possession, custody, assestsor. or care of books of account containing entries relating to the -trade or business of such person, or any other person he mtay Po-wer of asses- deem proper7 to appear beJore such assessor and prod tuce such sook, at a time and place therein named, and to give testimoany or answer interrogatories under oath or affirmation respecting any objects liable to tax as acforesaid, or the lists, statemeents, or returns thereof, or any trade, business, or profession liable to any tax as aCYresaid. And the assessor,may sutmmon, as ajoresaid, any person residing or found within the State in in which his district is situated. And when the person intended to be summoned does not reside and cannot be found within, such State, the assessor m,~ay enter any collection district where such person may be found and there make the examination hereinbefore autthorized. And to this end he shall there have and may exercise all the power and authority he has or nmay laufully exercise in the district for uwhich he is commissioned.l Serviceoof sum-The summons authorized by this section shall in all cases be 1MoDs. served, by an assistant assessor of the district where the person to wholml it is directed may be found, by an attested copy delivered to such person in hando r left at his last and usual place Travel. of abode, allowing such person at the rate of one day for each twenty-five miles he may be required to travel, computed frorme the place of service to the place of examination; and the certificate of service signed by such assistant assessor shall be evidence of the facts it states on the hearing of anZ application for Summonesto ro- Ctan attachE ent; and when the summons requires the production LhOee bo oks of books7 it shall be suicient if suchk books are described wi-th Proceedings in reasonable certainty. In case any person so summoned shaill sey oflfailu to neglect or refuse to obeyt such summons, or to give testimony, or to answer interrogatories as required, it shall be lawoful for the assessor to apply to the judge of' the district court or to a convt;,iss'oner of the circeuit court of' the United States for the district within which the person so summoned resides'for an attachAuthority and me t gaigsnt such. perTson as fbr a contemp, t. It shall be the duty of judge or duty of such judge or commissioner to hear such application, commissioner. a nd, if satisfactory proof be made, to issue an attachme'int, directed to some propper ofcer, for the arrest of such persoi, anted upaon his being brought b:/'ore him to proceed to a heariin! of the case; and upon such hearing the judge or cominassioner shall have power -to make sutch order as he shall deem proper,,not ineonsistent with the provisions of existing laws for the punishment of contempts, to e.)force obedie-nce to the requiremenzts of the sumtmtons and punish such?person for his defau6ltt Assessors may or disobedience. fit shall be the dutty of' the assessor or assista,;nt enter premises. assessor of the district,ei;ii-in which such person, shall, have taxBut see, 51, Jully 20, 1868. ASSESSMENT OF TAXES. 21 able property to enter into antd upon the premlises, if it be necessary, of such person so reflsing or neglecting, or rendering a false or fr'audlulent list or returns, and to make, according to may lake li;ot the best ilfor-ation which he can obtaini, includinz that derived or return. fr'om the evidence elicited by the excamintation of the assessor, and oin his own tiew and informations, such list or return, according to the form prescribed. (f the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or managezment of such person, and'assess the tax thereon, inclu.ding the anmount, if any, due for special;$ tax; and in case of the retura of a false Or July 14,1870, ~ 6. fraudulend t list or valuation, he shall add o-ne hundred per centlt, -to such tax; and in case of a refusal or neglect, except in Penalties to be cases of sickness or absence, to make a list, or re-turn, or to verify aseesed. the same as fobresaid, he shall add fitftl per centunt to such tax,; and in case of neglect occasioneed by sickness or absence In case of sickas aforresacid, the. assessor imay allow such jucrther timnze for imak- uesh or absence, ing and delivering such list or return as he imay judge nece.ssary, not exceeding thirty days; and the a-mouwn-t so added to olleotion of asthe tax shall, inr all cases, be collected by the collector at the sessed penalties. same time and in the same ma anner as the -tax; and the list or R,turn of asret-u'rn so imade anda subscribed by such assessor or assistant sessolsufficient. (ssessesor shall be taken and rep-uted as good and sufficient fcr all legal p zurp)oses. Sec. 3. And be it fturther enacted, That it shall be the duty Mar. o1,186. (f all persons required to make retur;ns or lists of ar- 8 ticles or objects charfged with an internal tax, to declare in such (bis.;'retur)ns or lists whether the several rates a'nd a-,noicntts therein J"Y 14, 1870, ~ 1. contained are stated accorddinl to their.values in legal -tender how h etheri made in legal-tee - urreincy or acco rdig, to their values in, cinead -imoney; anLd in r curre.cy oc casce of neglect or rejfusal so to decla-re to the satisJ'fcttio;s, of th6e coid..onT..'~tiSC Pj I~aLlenty for reassistant assessor receiving such returns or lists, suVcht assis'taSt f.s:al ol' io ngecit. assessor is hereby requeired to maike returns or lists fJor suchz persons so 1nglewctit/ or ieqjusing, as in cases of persons neglectiY g or'refuasns i to mEake the veturns or lists required by the acts aforesaid,1 and to assess the tax thereon, amnd to add lthereto the amnXouwunt of per lales'timposed by lawv in cases qf' such neglect oireftscfal. Anid,z7theecer t-he -rates and amoct-tts containied -in t;he2 Returnils stated returns or lists as cqfobesocai shall be stated in, eoined money, it inl coin, to hb re-' duced to legal-tenshall be the duty of each assessor receivingz the samne to reduce teer currency. stEch rates and amournts to their equivalent in legal-tender currency, accordlin o to the value of such coined money in sc'id currency for the time covered by said returns. And the lists re- Listsreturnedto quired by law to be furn.ished to collectors by assessors shall i-n legal-tender cural l cases contain the several amo unts of taxes assessed, estimated rency. or valued in legal-tender currency only. SEC. 15. And be it further enacted, That if aany person shall,Jue 30, 1864. deliver or disclose to any assessor or assistant assessor ap- Penalty for aukpointed in pursuance of law any false or fraudulent list, lpg franiulentrereturn~ account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be mtade, or if any person who being duly suinml oned to appear to testirfy, or to appear and produce such books as aforesaid, In the amendatory sectionll (9 bis.) of the act of July 13, 1866, the words " the acts aforesaidc" referred to the acts of June 30, 1864, and ~March 10, 1866. 22 ASSESSMI ENT OF TAXES. Orfor neglecting shall neglect to appear or to produce said books, he shall duce books.pr upon conviction thereof before any circuit or district court of the United States, be fined in any sum not exceeding one thousand dollars, or be imprisoned for not exceeding one year, or both, at the discretion of the court, with costs of prosecution. June 30,1864. SEC. 16.E And be it further enacted, That w henever there Taxable proper- shall be in any assessment district any property, goods, ty owned by uon- wares, and merchandise, articles or objects, not owned or resident. possessed by, or under the care or mana.gement, of' any person within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to thie form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and ulerchandise, articles or objects as aforesaid, for all legal purposes. June 30, 1864. SEC. 17. And be it further enacted, That any owner or Pel.sono lvig person having thle care or management of property, goods, tIaxable property wares, and merchandise, articles or objects, not lying or in another istrict being within the assessmnenrt district in which he resides, may make retain be wtn haurn h in the district shall be permitted to make out and deliver the list thereoe whee be reide;. Treqluiredl by this act (provided the assessrnent district in which the said objects of duty or taxation are situated is therein distinc'tly stated) at the time and in the manner prescribed to the assistant assessor of the assessment distritct wherein List to be trans~. suchi persol resides. And it shall be the duty of the assistmitted to other dis- ant assessor who receives any such list to transmit the caJnme triet for examination. to to the assistant assessor whllere such objects of taxation are situate, who shall examine such list; and if' st approves the same, he shall return it to the assistant assessor from who-m, lie received it, with his approval thereof and if he fails to approve the same, he shall make such. alterations therein and additions thereto as he may deem to be just and proper, and shall then return the said list to the assistant assessor froui whom it was received, who shall proceed, in makilng the assessment of the tax upon the list by hihn so received, in all respects as if the said list had been made out by himself. June 30, 1364. SEC. 18. And be itfmrother enaccted That the lists aforesaid Annual, month- shall, where not otherwise specially provided for, be taken1 t ly, and special with reference, to the day fixed for that purpose bf;I this a ct, sitts. as aforesaid; and, wihere duties accrue at other anm)[ different times, thle list shall be takcen with reference to-the tilme when said duties become due, amid shall be denuominated annual, mointhly, a~nd special lists. And the a;ssistant assessors, respectively, after collecting the said lists, shall proceed to Two generlallists arra.nge the samne, and to make two general lists-the first to be made. Alphabetical list f h allch sll exhibit,'in alphabetical order, the n1ames of of residvnts. all persons, firms, co mpanies, or corporations liable to pay any (Intty, tax, or license under this act, residing within the assessment district, together with the va.lue and assesseslment ASSESSMENT OF TAXES.:3 O) enumetation17 as the case may require, of the objects liable to duty or taxation withinl such districts -for which ecacha such person is liable, or for whilih any firml, company, or corporation is liable, with tha amount of duty or tax pa.Syable thereon; and the second list shall exhlibit, in alpha- And of non-re,,betical order, the naines of all persons residing out of the dents. collection district, who own property within the district, tog'ether wit-h the value and assessment or enumerkation thereof, as the case mnay be, with the amount of duty or tax payable thereon as aforesaid. The forms of the sa'id general y orm esto bevC - list shall be (levisecd and prescribed by the assessor, under misioner. the direction of the Commissioner of Internal Revenue, anud lists taken according to such forms shall be made out by the assistantt assessors and delivered to the as- idts to be,'~turned by assist, - sessor within thirty days after the day fixed by this actant assessor wvltfas aforesaid, requiring lists from individualls; or. where in irtybt ys Other lists to be duties, licenses, or taxes accrue at other and different tim-es, delivered f r o".: the lists shall be delivered from time to time as they becomre time to time. duie. SEc. 19. And be it further enacted, l'hat the assessor for J3ne e30,11u-8. each collectios2 district shall give,notice by adve~rtisenment bin one Jly 13, 1866, 2 t. newspaper published in each cozzty w ithin said district, and if Allual asse.,t;here be none published ini the distriet, then in. a neiwspaper is,ed. peblished in the collection, district adjoining thereto, and shall pos't notices in at least fou.r put.blic places withbin each assessmenet dis trict, ad shall mail a copy of such notice to each postmaster in his dist7ict, to be.posted hi his office, stating t~he time a.;'d place wi-this said collection. district twhen and where appeals zwill be received- aGnd determeinaled relative to any erroneous or excessive valuations, assessments, or enzucne'zrations by the assessor or assistant assessor retfurned in the coannual list, and suich notice shall be advertitsed a;nd posted by the assessor and mailed, as (olresaid at least ten, days before the timte appointed Aescr to loid Jor hearing said appeals. And,it shall be -the duty of' the appeals. assessor3fvo eacn collection distr ic~t, at the tine jinxed jor hlearitg such a4ppeals as c(,taoresaid, to submit the proceedinqs of the mists to be,s;-..... mitted to tbe assessor and d a(,'sisvtamt assesso~r, anrd lthe annual lists taken and spetion of a-ry returwned as aJcorfesaicd, to tlhe inspection, of any and all persons and alt pers(n-',c, who mat apply for that Pulpobse. And such assessor is hereby autthorized act any timze to hear and deteri ine in a,summart y Cwa/Y, accordi.sng to law and right, epon any and all appeals trinch may, be exhibited againusm tihe proceedings oj the said assessor or assistant assessors, a;-nd the oece or pnzcipal aplace of busineess of tie said assessor shall be open durning the bnusiness hours of eaC7h day for thie hearing/ of tqppeals by parties who shall appear volurnarily bqefore him': Pro ided, That no apJpeal 8-shall be allowed to any par-ty aq/tee hne ihall hIave been dauly (1scse.sed, and the (annual list conta inZing2 the asses8,me)net hags been tlratsmsitted to the collector of the district. And all appeals to Appeals, to -r:o the assessor as cgeoresaid 2hall be.nade in w r'itng, i and shall made in warilti.,pecify the particular caunse, matter, or thng, re,'p9eeting which a decisiont is reqtuested, and shall, moreover, state the ground o~ p rineciple of error com??lained ofL A ldl thle assessor shall Assessor. tro:-,,I examine and co::'-',ve 1poeowee to re-ex. 66ins actd de -erminne upon tel as sessmlents, tt a.sesment s. o'CId'vtaliations, a nd' rectify the same aCs shall appear -jtv usjt ant'd 24 ASSESSMENT OF TAXES. Assessimelt not equitable; but such valuation, assessment, or enunmerationo, ithot bive yase shall not be increased without a previous notice of at least five notice. da ys to the party interested to appear and object to the sa-me ~f he judge proser, which notice shall be in writing and left at the dwellzng-house, office, or place of business of the party by such assessor, assistant assessor, or other person, or sent by mail to the nearest or usual post-office address of said party: Providedf{ Witnesses mayfurther, That on the hearing of appeals it shall be lawful for be summoned.. the assessor to require by summons the atitendance of witnesses and the production of books of account in the same manner and under the same penalties as are provided, in cases of refusal or Fees of witnesses. neglect to furnish lists or returns. I he costs for the attendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or by the disbursing ageaft for the district, on certificate of the assessor, at the rates allowed to witnesses in the district courts of the United States. June 30, 1864. SEc. 20. And be it further enacted, That the assessor of:Juay 13, 1866, ~ 9. each collection district shall, immediately after the expiration Assessors to of the time f/or hearing ap9peals concerning taxes retured i'n the annual list, and from time to timze, as taxes become liable to be assessed, cmake out, lists containting the suzs payable according to law up2on every stubject of taxation fobr each collectionContents of. lot, district; whiich list shall contain, the name of each person residing within the said district, or1 owning or haeving the carte or' superintendence of property lying within the said district, or' engaged in any business or.pursuzit which is liable to any tax, when such person or persons are known, together, withz the sums L.t of propertypayable by each and where ther'e is any property within., any neved by:on-collectio0n district liable to tax, not owned or occGupied by or -'ideluts. Munder the superintendence of any person resident therein, there shall be a separate list of such property2 sipeJing the sunm payable, anld the namzes of the respective pr-oprietor"s wzhe, To be rail.iit- mknown. And the assessor makiz g out any such separate list ted to assessor of dEistrict here per - shall tran~smit to the assessor of the district where the persos' onr liable resides liable to pay such tax'reside, or shall have their pritcipal place or has his place of l.<.ness. qof business, copies of the list of property held by pevrsoons so liable to pay such tax, to the end that the taxes' acssessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside, or nmaay Annuai liSth tso have their principeal place of business. And in all other cases he, sent to collec the said assessor shall furi tish to the collectors of the several tor within tell days after hearing collection districts, ressectively, within, ten days a(fter the timze a~ppeals. of hearing atppeals concei-ting taxeCes returned in the annu al list, and from,. time to tinze thevecJfter as required, a certiftedl copy of such list or lists for their proper collection districts, Wpi'enf;ct i im-nd in case it shall be ascertamied thfat the antnual list, or prect or icom- any? other list whaich way have been, or which shall hereaftter be, delivered to any collector, is imperfect or incomplete i, consequence of the omzission of the names of any persons or parties liable to tax, or in consequence of any omi)ssion, or,understatement, or undervaluation, or false or fraudulen-t statement contained in any return or returns m',ade by any Re-assessamntepersons or parties lictble to tax, the said assessor may, from niay be made wi t time iti -een months.tron thee ) fifteen. months. ti t time or at any time withi fift This worcl' or" cannot have been intelnded, although it is in the l-w. COLLECTION OF TAXES. 2 5 timez of the passagle of this act or from the timne of the delivery of the list to the collector'as aforesaid, enter on any nmonthly or special list the names of such persons or parties so omnitted, together with the amou'nt of tax for which they may have been or shall become liable, and also the names of the persons or parties in respect to wthose returns, as aforesaid, there has been or shall be any omission, undervaluation, understatement, or.false or fraudulent statement, together with the amounts for Iwhich such peersons or parties m7.ay be liable, over and above the amount for which they may have been or shall be assessed upon any return or returns made as afbresaid, and shall certift or return said list to the collector as required by law. And all. F.urtlier proceedprovisions of law for the ascertainment of liability to alny tax, reguate. or the assessment or collection thereof, shall be held to apply, as far as may be necessary to the proceedings herein authorized and directed. And wherever the word' diuty 77 is used in, this Word " duty act, or the acts to which this is an amendment, it shall be con0- necessary. struted to mnean 64 tax,"S whenever such constuction shall be necessary in order to effect the purposes of said acts. COLLECTION OF TAXES? INCLUDING DISTRAINT, AND SEIZURE AND SALE OF REAL ESTl'ATE. SEC. 27. And be it further enacted, That each collector, ol June 30,1864: receiving, from time to time, lists and returns fiom the sai Collector tosign 2as.sessors, shall subscribe three receipts: one of which shai ll oft it received be made upon a full and correct copy of each list, or return, fom assessor.:' and be delivered by him to, and shall remain with, the assessor of his collection district, and slall be open to the inspec'tion of any person who may apply to inspect the sanme; and the other two shal, be mnade upon aggregate statements of the lists or returns aforesaid, exhibiting the gross amount of taxes to be collected in his collection distirict, one of which aggregate statements and receipts shall be transmitted to the Commissioner of Internal. Revenue, zand the other to the First Comptroller of the Treasury. SEc. 28. And be it further enacted, That each of said collect- June 30, 1864. ors shall, n1ithi n tventy ldays qcfter receiving his annual collec- July 13, 18(-3, 5. tion list fromn the assessors, give notice, by advertisement in 1s86ee Jly 13, one ne.ws;iape'r p-zblished in' each contj i'n his collection dis- Col!ector.tojive irict, if there be any, and if, not, then7 in a newspaper publislhed notice tvo t'ts-pyin an adjoinizg coutoty, and by notifications to be posted in at days. least fo.ir public places i,' each counzty in his collection-dis'trict, t/hat the said taxes hate becovme due and payable, and state the time and place within said county at which he or his depquty,will attenzd to receive the savme, which time shall not be less than teln days after the date of si teh notification, and shall send a copy of such notice by mail to eachi postmaster in the countty, to be postedt in his ofice. And if any person shall ineglect to pay, In case of neas aforesaid, for mtore than ten days, it shall be the duty qf the give 8oicc pe,collector or his deputy to issue to sutci person ca notice, to be sonallyorbym ail. left at his dwelling or usual place of butsiness, o0r be sent by wail, demanding the paymeent; of said taxes, stating the amtount thereof, with a fee of' tuenty cents for thie issuing and sertvice of suche notice, antcd'uith, fitb' cents for each mile acttally and 26 COLLECTION OF TAXES. If taxes are not ntecessarily tfraveled, in serving the same. And if siuch person8 iday aftei t de slhat not pay the duties or taxes, and the fee of twenty cenats inuan, penalty o, antd mileage a.s cjoresaid, within ten. days after the service or' to bp add' d. the sending by mail of such notice, it shall be the du'ty of the collector or his deputy *to collect the said taxes and fee of twenty cents and mileage,'with a penalty of FIVE PER CENTUM, TOGETHI-ER WITHI- INTEREST AT THE RAiTE OF ONE PER, Mfar. 2,1867, 8. CENTU 1 PER 3ON'I- T IJPN SAID TAX FA OMI'THE'TIE TIlE SAMIF_ BECAMEIli D)UE, BUT NO INTERIEST FOR- ANY [FRtACT''ION OF A MONTH SHALL BE DEMiANDED. And wvith'~axes notin- respect to all such taxes as are not included i the annual lists ludned in annnal ieIts. ajbresaid, and all taxes the collection of which is not otherlwise provided for in this act, it shall be the duty of each collector, Collectors to de- in person or by deputy, to give notice atnd demand payment.,1..nd patymen t thereof in the manner last mentioned with in ten days from and after receiving the list thereof J- rom the assessor, or withinb twenty days from and after the expiration of the ti-meG withint TJpon non-pay-'which sutch tax should have been paid; and if the acnnual or 1ent, collector to other taxes shall not be paid withinr ten days Jronm and a/t er a.such notice -and demand,'it shall be lawuful fr such collector, or his deputies, to proceed to collect the said taxes, with FIVE per March 2, 187, ~ 8. centjumr, additional thereto, WITH INTEREST as aforesaid, by distraint and sale of the goods, chattels, or effects, including stocks, securities, and evidences of debt, of the persons delinProceedings in quent as aforesaid. And in~ case of distraint, it shall be the cae of distraint, duty of the officer charged with the collection to make, or catse to be made, an account of th.e goods or efTfcts distrained, a copy of whichG signed by the oqcer making such dlistraintt shall be ic/ft tith the owner or posse8,Sor of such goods or etfects, or at his Or htert dawelling or t.sual place of business, with some person, of suitable age acnd discretio, if any such can be.'found, wit/h a note of the sum demandedf and the time acnd place of sale; Notice previons and tihe sail officer shall Jorthzuith cause a notifjceation to be to cable. ntuwblished in soime news'ccapler wzithinz the county wlwherein said diStrkait t is made, if there is a nezospaper published inn said co-unty, or to be publicly posted at -the post of/ice, if' there be one,-within five miles, nearest to the residence of the person whose property, shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained,, and the timle and place for the sale thereof, which tiame shall not be less than te~ n or more than twventy days from the date of such notification, to the ownler or possessor of the property and the publication or posting of such notice as herein provided, and the place proposed for sale shall not be more than five miles distant Jriom tihe place of nmaktin such disAdjournment of tr'Iaint.'Aznd saift sale may be adjourned from tinme to time sale. 1by sasid oJficer,'if he shall think it advisatble to ldo so, but Anvthingunpaid not fOr' a timne to exceed in at ll thiirty ays. And in' any p)erson, to be a lien from 11 btank; association, colmpany, or corporation, liable to pa/ any the time it was tar),shall neglect or refuise to pay the samne after demand, the amoou'nt shall be a lien in favor of the SUnited States frot? the titne,it was dute until paid, witth thhe interest, penalties, and, costs that may accrue in atdditiOan thereto, itpo'ft fll proper-ty an~(d'rights to property belonging to such person, ba7nk, association, COLLECTION OF TAXES. 27 com}pagny, or corporation; and the collector, after demanlnd, mtay Collector mallly levy, or by,warrant may authorize a deputy collector to levy, n dirattin, upon all property and rights to pr'opjerty belonging to such person, bank, association, comipany, or corp)oration, or on which, the said lient exists, for the payment of the sum due as c(foresaid,'ith interest and penalty for non-payment, and also of such further sum as shall be suficient for the fees, costs and exfpenses of such levy. And'in all cases of sale, as aforesaid, the certifi- Effect of certificate of such sale shall transfer to the purchaser all right, title cate of ale. and interest of such delinquent in and to the. property sold; and wUhere such property shall consist of stocks, said certificate shall Mn race stocks be notice, when received, to any corporation, company, or association of said transfer, and shall be authority to such corpomration, conitpany, or asseciation to record the same on their books an(d Irecords, in the same manner as if transferred or assigned by the person, or party holding the same, in lieu of any original or prior certificates, which shall be void, whether cancelled or not. And said certificates, wo/ere -the subject of sale shall be securities or other evidences of debt, shall be good aned valid receipts to the person hold'i s tuhe same, as agcainst any person' holding, or claiming to hold, possession of such securities or other evidences of debt. And' all )persocns, and officers of covmpanies or co'rporations, are required, on demand of a collector or Books relatiung deputzy collector about to distrain, or having distrained on any a tiny ct. property olr rights of pr6operty to exhibit all books containiTng evidence or st8atemets t relating to -the setbject or subjects of distraint't or the property or rights of" propelrty liable to distrai tn for the t-x so d8ue as aforesaid ~ Provided, 1hat in any case of Goods to be rcdist'raint obr the payment of the taxes aforesaid, the goods, stoelldo paymoent chattels, or efects so distrained shall and mtay be restored, to tlhe owner or possessor-, if, prior to the sale, payment of the anmount due shall be made to the proper qofceer chatiged g withw the collection, togetheir uwith the fees and other charges; but in case Qf non-pafyment as foresaid, the said ogcers schall proceed to' Ot.herwise to be sell the said goods, chattels, or effects at public auction, a(d tld' shall reteain from the prioceeds of such sale the amount demanizdable for the uzse of the Uniteed States, and a cowmn)mission of five _er centunm thereon for his own utse, with the fees and chi arges for distrfaint and sale, rendering the ove)plus, if any there be, to the person who may be en titled to receive the sante Protvide/ fPromdistraint. farther, Te'hai t there shafll be exempt f7romf/ distrfaZint and sale, ij' be)longing to tihe head Qf a famctily, the school-books antd wearimngz apparel necessary Jbr sulch faoily; also armts for' personcal ~use, one cow, two hogs~, five sheep and the wool thereof, provided fte qaggregate maznrket vaflue of said sheep shall not exceed fifty dollars; the necessary food for such cow, hogs, and sheep for a period not exceeding thirty da.ys; fu el to an (?tmount not greater,; in value than twenty-five dollars.; provisions to aco aimouno61t not greater thTfn. fifty dollarss; hoizsehold furniture kept for uzse to ao acn amo.unt not grea tter than three hundred doll2rss; and the books, toois, or imptemeznts of a trade ora profession to a-n mCnbou2nti,not greater than one hundared dollars shall also be exempt; a,,nd hthe (ofi.cer ntakming the distrai nlt slaftl su'-mnmon three disinterestedt householders of the vicinit, cwho shall pprafise anfd set aplart to'the owner the amountt cuf property herein deciatred to be exempt. 28 COLLECTION OF TAXES. Juie 30o,1864. SEC. 45. And be it feur-ther enacted, That in all cases of Bill of sale given distraint and sale of goods or chattels for n-on-payment of ly collector to be taaxes, duties, or licenses, as provided for, the bill of sale of priamt facie evidence o' r.ight to such goods or:ch1attels given by the officer making such nlakl, sale, ane sale, to the purlchaser thereof, shall be prima facie evidence coelusive evidnee of regularity of the right of the officer to make such sale, and conclusive of lliiproceedings. evidence of the regularity of his proceedings in selling the sam ne. July, 1866. SEC. E. t. And be itfurther enacted, That all lists or returns wThen monthly required to be made monthly, by tany person, firm, comnpany retlrnel to be - made. corpora.tion, or party whatsoever, liable to tax, shall be Whent tax to be -made on or before the tenth day of each and every meronth, certified to collector. and the tax assessed or due thereon shall be certified or returned by the assessor to the collector on or before the last Quarterly r e- day of each andc every month. And all lists or returns returns likewise. quired to be made quart-erly, and all other lists or returns, for which no provision is otherwise imade, shall be ntade onI or before the tenth day of each and every month in which said list or return is required to be made, or succeeding the nime wxhen the tax miay be due and l'iable to be assessed, and the tax thereon shall be certified or returrned as herein proWhen payable. vided Ior monithly lists or returns. And the tax shall be tdue a.lnd pyable on or before, the last day of each and every If not paid five mounth. Ai:id in case said tax is not paid on or before the per cent., &c., to be added. &c, to st'1iy of each and every nmonth the collector shall add tar. 2, 1867, ~ 8. - thereto five per celntu'm, together with in-ter'est at -the rate of one: per centun,w per m0onth upon SaiC tax fromj the til;ae te1e same became du, lme, but no interest for amyf'raction of a nit notice to be i2c l3/t] shlall be dema;:,e'd * Ptrovided, That notice of the tinme given. w- 1:he'i saivd tax shall become dule and patyable shall be given int such nmacinier as sThUi! b'e prescribed by the Conmm1issioner c" JIternal T.Revexlf-e; and if said tax shall not be paid on or before the last d,,4 01 tthe month as aforesaid it shall be Deumand to be tbhe dutby of saiod collector to demand payment thereotf.v made.. - y:, rIar. 2, 1867, ~ s. ivi the manner prescribed by law, w [with] a peaalty of five per centuran,? toge-,Zlher witl, inter est at the rate of olne per centuin per mnonth. "u.pon, saudiC taxfro the tine the same beecme dute, but no inre se t?or (a;,ily fre'"ation of a O-inotlt shall be demanZ ded and if Distraint. ~stu3id tat! anlld tiles per centuma additional with interest are not paid x within tle daeys afloin aind after such dlemand thereof, it saalil be h-wvtfl for the collector or his deputy to makle distraint the refoir as provided by law; - In case of neg- land in -11l cases of neglect to maGke such Iists or returns, or le~ct. I3'in c.se of false anod ftazludulent returns, the provisions of existi ilg law t as amended by this a't, sihall be applicable3 thereto. Jnle 30, 1864. SpCc. 29. And be it further enacted, That in all cases where Jly 13,,186, 9. p2r"Ope} s'U liable to distraint for taxes may not be divisible, so Property indci- ax to eniable the collector by a sale of part thereof to raise the iible the t whole wbole amount of the tax, with/ all OSt8, charges, and commisto be sold. c sioris -u'he atvhole of such property shall be sold, and the snoringus Disposition of o' tlhe 2)rocee3 of' the stale, after satitsfying the tax, costs, and surplus proceeds. ccarges, shalvl be paid to the person legally entitled to receive the saime; or if he cannot be found, or,refkse to receive the saCte, then such surplus shall be deposited in th/e Treasury of the COLLTECTION OF TAXES. 29 Uited Stol-es, to be there held for the use of the person, le/jacZy entitled to receive the same, until he shall make application, therefor to hte Secretary of the Treasury, who, upon such applicealton and satisfac tory proofs in support thereof, shaol, by,wlrrant on the Treasury, cause the same to be paitd to the appliecant. Aand'f cany of thepropertly advertised for sale as for esaid, is of a k ind subject to tax., and such tax has not been paid, atd the amount bid fjr stch property is not equal to the amtoz,,ottof such tax; the collector may putrchase t;he samite it behlhf of the Property may Uniteed States fbor an amou nzt ntot exceeding the said tax. Ang, be purechased for the United States. in aell cases where property 8sbdject to tax, but upon which the Ta,,, on proptax has not been paid, shall be seized upon distraint and sold, erty sold. the ameougnt of such ta,. shall, after dedtuctin the expenses of such sale, be first anpropriate o o,t ef the proceeds thereof to the payment of said tax. And if,n~o assesswent of tax has been matde How assessed. utpon such property, the collector shall make a return thereof in tihe form' ) required by lawt, and the assessor shall assess the tax thereon. And all pr~oper-tg so purehased may be sold by said Property purtcollector, under such regulatio'ns as nmay be prescribed by the to may by oldCommi;sioner of Internal Revenue. And the collector shall.render a distinct account of all chargees intcurred in the sale of stuch~ propert- to the JCo).missionjer of Internmal Revenue, who shaltl by regulation determzine the fees and charges to be allowed in all cases of distrainC t and other seizures; or where necessary Fees, &c., hin expenses for making such distrainfti or seizure have been incurred, cases of seizures. and, in case of sale, the said collector shall pay into the treasury the su-rplus its f any there be, after defraying such fees and charges. SEC. 30. And be it furthter ezacteed, That in, any case where June 30, 1864. goods, chattels, or ctfects sufflicient to satisfy the tcaxes imposed July 13, 1866, 9 by law upon, any p3erson liable to pay the sanme shall not be tbund Personal prop. by the collector or dec,~uty collector whose dutty it may be to col- erty not sufficient, lect the samte, he is hereby authorized to collect the same by seizure seized and sold. and sale of real estate. and the qocer makinz such seizure and sale shall give notice to the per3son whose esltate is proposed to be Notice. sold, by giving hiim in hand, or leaving at his last or usual place qf abode, if he has any such within, the collection district where said estate is situated, a notice, inr writing, stating what pa'rticutlar estate is proposed to be sold, describing the same with reasonable certainty, an~d the time when and the place where said officer proposes to sell the same; which time shall not be Time of. less than twenty nor more than forty days from the time of giving said notice. And ithe said officer shall also cause a notift- To be advre; cation to the same effect to be published in some newspaper tised. twithin the county where such seizutre is rmade, if any such there be, and shall also cauCse a like notice to be posted at the postqffice nearest to the estate to be seized, andcd in two other public places wi(thin the county; and theplace of said sale shall not Place of sale. be more than five miles distant from the estate seized, except by sp3ecial order of the Conv.mmissioner of Internal Reventue. At the MIrode of sale. time and pllaee appointed, the offcer making sutch seizitre shall proceed to sell the saida estate at public auction, qffering the same at a minimtunmv pmrice, inceudting the expense of,making stuch levy, and all chargesjor adveirtising and an officer's fee of ten dotllrs. And in case the real estoate so seized, as aforesaid, s2hall consist7: nviod e oe. salc i (,o' se~verail distinct tracts or parcels the opcer nm kiu'g S'aie parcels. 30 COLLECTION O TAXES. thereof shall offer each tract or parcel for sale separately, and shall9 if he deem it advisable, apportion the expenses, charges, adj fees, aforesaid, to such several tracts or parcels, or to any In e irt:,in of them, in estimating the mini'mum price qafiresaid. And if be pin'a hased If r no person offers for said estate the amount of said mininnum lit Uitetd States. price, the ofjicer shall declare the same to be purchased by him for the Uliited States, and shall deposit with the district attorney of the United States a deed thereof, as hereinaqfter specifed ac'td provided; otherwise, the same shall be declcired, to Adjoe..mant. be sold to the highest bidder. And said sale may be adjouinedl from time to time by said officer for not exceeding thirty days It Wnc ind in all, if he shall think it advisable so to do. If the amount bid not paid, estate to be re.olod:. shall not be thear and the'e paid, the o cer shall forthwith proceed to agasin sell said estate in the same man'er, and upon any sale and the payment of the purchase money shall give to the pcirt cae o f p.urchaser a certificate of pnurehase, which shall set forth the real estate piarchased, for whose laies the same was sold, the name To be suraren- oj the pu rchaser and the price paid therefor; and if the saii dared, and deed gi, en,'a estate ree'l estate be not redeemned iin the manner and within the ttime net redeemed hereiinaji'tr provided, then the said collector or deputy collector shall execte to the said paUrchaserm, pon. his surrender of said Deed in acenod- certicate, a deed of the real estate purchased by him as aforeanjee, with Statte h Statid reciting the v-ats set forth in said certificate, and ilT a ccordance with the laws of the State in which suc tcal aestate i,s sitmate upon the suhjec of sales of real estate uder c exeattion,, Eff,,et' of de(ee. which said deed shall be pri ma facie evidence of the facts therei' stated; and if the proecediiigs of the ojficer as set Jort/ have been substantially in accordanice with the provisions 0'lau, shall be considered and o erate ae a conveyance oft all the right, title, and interest the party delinquent had in and to the real estate thus sold at dthe time the lien of the United States atftached oe.....:y'- thereto. Any person, awhose estate may be proceeded against as itm be'ore~ eale..q/esaid, shall have the right -to pay the a(mount dzue, togelther' uwith the costs and cha,';lyes thereon, to the collector or dep,~outy collector at any tlime prior to the sale themreeol and all /'Urther procecdi'en's shall cease/ fom the time of stmch paymnent. The Aftereale. when owners -p ay l estate sold as ajbresai'd, th eir heir, execund] ]o,. roh e tors, or adminiistrators, or any person. ha, ing aiy i'interest therein, or a lien thereon, or any person in their behalj, 8shall be peri nitted to redeem the land sold as ajoresaid, or any piarticuiar iract thercoj; at any time within one year a/te; the sale thermco?' upon payment to the purchaser, ori, i, ease he caninot be jo't nd in the county in which the land to be redeemed is'linatec then to the collector of the district in which the land is siitiate,./or the use of the purchaser, his heirs or assigns, the amavoi(t paid by the said purchaser ani interest thereon at the rate of twenty collect.r I.cyper centumn per annum.. And any collector or depiity collector,se~ize and sell ]ands in any oher, jor the collection of taxes imoposed upon any person or for di to t n. uhe u mhich any person may be liable and comemitted to him for colltcction seize and sell the lands of such person situated in any other collection district within the State iii, whi/h said[ officer resides; and his proceedings in relation thereto shall hale the same et ect as, if/' the same were had in his pFrop:er collection disor.d ot n lel'. tric'i AI nd it shall be the duty of emem-y collectom to keep a record of all sales of: land made in his collecion district, whether by himself or his deputies2 or by anoether collector, in uhiehh,c shall COLLECTION OF TAXES. 31 be set jborth the taxzfor which any sceh sale was made, the dacte8 of seizure and sale the.name of the party assessed, aund all proceedings in makingc said sale, the amount of fees, and eXrpenases, the name of the,purchaser, and the date of the deed; which record shatll be certified by the o/eer mtaking. the sale. And it Retaurn;y dlb, shall be the duty of any dleputy making sale, as af/besaid, to're-.t:, -tiur a stateze t of all his pProceedinzgs to the collector, and to certify therecoKrd theref Antd inecaseof the death r )rem'2oval of Record to 1,the collector or the expiration of h,is term of oC fice om any othc it(e deli(ered to Slt cause, said record shall be deliveired to his sutccess)or in oq/ce; and a copy of every such reco(rd, certified by the collectori sh at To be ev-ider: be evidence in any court of the tra.th of' the facts therein stafed in any o 311a't. And when any lands sold, as aforesaid, shall be redeemedi as Receld of.eiterei7nbefore provided, the collector shaldl gmake a"n entry of thee p tict- upjon the record (foresa, id and the satid entry shall be.evuiden e of such rededmption. And whAe? ay projperty p erPsople rr'al ot Sotio - or real, seized (?and sold by virtue of the tom regointq 1rotvisiowS'u, ou; c ayb, eio.;,~-hJal.l rot be ssuieient'to satisfy the claim of the.United States' ai;id solId. /ioriwhich distraint or seizure etmay be mlade aUaintt tany persoi, wlhose property may be so seized and sold -the collector mlaey, ithereJafter, and as often as the samle mqay be'?necessrarty, proceed:to'seize and sell, in tike manner, any other property liable to seizure of suceh person,ttntil the amotunt dtue.front, him, together,'wvith all expenses, shall be. /flly paid: Provided, That the'tord word "'o.lltcounty," whierever tite same occ'urs in'this act, or the acts l/_deiited. which this is aniendatoryJ shall be construed to mean, also a parish or any otheri equivalent subdivision of a Slate or Te'rritory. SEC. 106. And be it fur ther enacted. That in any case Juy 2o, isa. where there has been a refusal 1or lneglect to pay'ay tax Bil in chaiicei - iml)(osed by the internal revenue. la'ws, and where it is iaw- mly be filed toe[ful and hias become necessaryr to seize and sell real estater to s't,,t-;i o1, easatisfy the tax, the Commissioner of Internal Reveinue al.: txl. if Ih.e deedms it expedient, direct that a. bill in chancery e, iled, in a district or circuit court of the United States, to enflorce the lien of the United States for tax upon any real est;-te, or to subject any real estate owned by the de'linquent, or in which he has any right, title, or interest, to the paymnent of such tax. And all pirsons having liens u)poit Allprsonsl:,.. — ithe real estate souglht to be subjected to the pa,yment o'iM li' Irtci 3e,. aDny tax as aforesaid, or claiming' any ownership or int'eresta -thereinl shall be made parties to such l)roceetings, a-ndc shall be brought into court asi plrovided in other snits in chancery in said courts. And the said courts shallt have ocedin oi and are hereby given, jurisdiction in all such cases, andl court. shall at the term next after such time as the pLtrties shall 1b)e duly notified of the proceedings, unless otherwise ordered by the court, proceed to adjudicate all matteris involvedl therein, and to 1)cpass po0n and finally determine the mierits of all claims to and liens upon the real estate inl qiueklstion, and shall, in all cases where a claim. or interest, of tle United States therein shall be established, decree a sale, by the proper officer of the court, of such real estate, and a distri)bution. of the proceeds of such sale according to the R ndi ngsi of t he court in respect to the interests of the parties ad' of the oJUnited States. 3 2 COLLECTION OF TAXES. Mar.. 2, 1867. SEC. 4. An:d be it furthor enacted, That thoe Comlnmissioner Comissioner to f Internlal Revenue shall have charge of al1 real estate lave, charge of which has been or shall be assigned, set off, or conveyed, real estate. by purchase'or otherwise, to the United States, in payment of debts arising unuder the laws relating to internal revenuel and of all trusts created for the use of the United States, in payment of such debts due themu and, with the approval of the Secretary of the Treasury, lay sell and dispose of, May sell at anec- a, public vendue, upon not less than twenty ays' Inotice, h*en, lands assigned or set off to the United States in payment of such debts, or vested in them by imortgage or other security, for the payment of such debts; and in cases -where real estate has already become the property o' the United States by conveyance or otherwise, in payminen t of or as security for a debt arising utnder the laws relating to internal revenue, and such debt shtll have been i)alid together witlh the interest thereon, at the rate of one per celtntun per month, to the United States, within tiwo years from the date of the acquisition of such real estatej it shall be lawfnl for the Corulmissioner of Interna l Reven tue, with the apIn certain cases proval of the Secretary of the Treasury, to release by deed, ~nay rleIease to debtor. or otherwise convey, such real estate to the debtor firom whomll it was taken, or to his heirs or other legal representatives. SEc. 31. And be it further enacted, That if any collector ne 30, 1i64. shall find: upon any list of taxes returned to him for collecTaxes returned tion, propeity lying within his district which is charged against non-residents. with any specific or ad valorem tax or duty, but which is not owned, occupied, or superintended by some person known to such collector to reside or to have some place of business within the United States, and upon whichl the duty or tax has not been paid within the time required by law, such collector shall forthwith ta, ke such property into his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, otherw.ise in some.newspaper in an adjoining district, for the space of now collected. thirty days; and if the taxes thereon, with all charges for advertising, shall not be paid within said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the non-payment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the sawme. And like proceedings to those provided in the preceding section' foir the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section. ind any surplus arising from any sale hereinprovided for shall be paid into the Treasury, for the benefit, of the owner of the property. And the Secretary of tlhe Treasury is authorized, in any case where money shall be -paid inlto the treasury bor the benefit of any owner of property sold as as aforesaid, to repay the same, on proper proof' being furnished that the person applying therefor is. entitled to receive the samne. 1See. 30; act June'30, 14,; s a.tcne cd. Ante, paIge 2. COLLECTOR'S ACCOUNTS. 33 SEC. 32. And be it further enacted, That whenever a col- June 30, 1864. lector shall have on any list duly returned to him the namie Coliector n. a~y of any person not within his collection district who is liable to trotne mc i t liEt t tax, or of any person so liable to tax who shall have, in the col- where persna liable resides, or lection district in which he resides, no sufficient property where he has prop subject to seizure or distraint from which the money due ertYfor duties or tax can be collected, it shall and may be lawful for such collector to transmit a copy or statement containing the name of the person liable to such duty or tax aforesaid, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for duty or tax; and the collector of the district to whom tihe Duty ofeollector said certified copy or statement shall be transmitted shall pro- receiving such list. ceed to collect the said duty or tax in the same,, way as if the name of the person and objects of tax contained in the certified copy or statement were on any list furnished to him by the assessor of his own collection district; and the said collector, upon receiving said certified copy or statement as aforesaid, shall transmit his receipt for it to the collector sending the same to him. COLLECTORS' ACCOUNTS, AND RESPONSIBILITY FOR PUBLIC MIONEYS. SEC. 33. And be it further enacted, That the several col- June 30, 1864. lectors shall, at the expiration of each and every mouth after collect o r to they shall, respectively, commence their collections, trans- tranlit" monthly mit to the Commissioner of Internal Revenue a statement o lections to Comthe collections made by them, respectively, within the month, mistone.5 *t~ * - * Mar. 3, t865, 13. and each of the said collectors shall complete the collection of all sums assigned to him for collection, as aforesaid, shall pay over the same into the Treasury, and shall render his Accounts to bhe acounts to the Treasury Department as often as he may be rnde'ed as often required. And the Secretary of the Treasury is authorized Depositories. to designate one or more depositories in each State, for the deposit and safe-keeping of the moneys collected by virtue of this act; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of iMar. 3, 1863,5 3. his accounts at the Treasury Department. * * * SEC. 3. iAnd be itfurther enacted, That from and after the Maar.3, 1865. thirtieth day of June, eighteen hundred and sixty-five, the All taxes to be gross amount of all duties, taxes, and revenues received or paid daily into the collected by virtue of the several acts to provide internal June 30, 186s. revenue to support the Government and to pay the interest on the public debt, and of any other act or acts that may now or hereafter be in force connected with the internal revenues, shall be paid by the officers, collectors, or agents receiving or collecting the same, daily into the Treasury of the United States, under the instructions of the Secretary of the Treasury, without any abatement or deduction on account of salary, compensation, fees, costs, charges, ex31R 34 COLLECTORS ACCOUNTS. penses or claims of any description whatever, anything in any law to the contrary notwithstanding. And all moneys now (irected by law to be paid to the Commissioner of Internal Revenue, incliding those derived from the sale of stamilps, shall be paid into the Treasury of the United States by the Certificate of party making such payment; and a certificate of suchl paydeposit to be re- ment stating the nalme of the depositor and the specific turned to Commisstone Co account on which the deposit was made, signed by thct Treasurer, assistant treasurer, designated depositary,or proper officer of a deposit bank, and trainsmitted to and received by the Commissioner of Internal Rievenne, shall be deemed a compliance with the law requiring payment to be made to the Commissioner, any law to the contrary notwithstanding: Secretary may P>rovided, That in districts where, from the distance of the extend t,, in cer- officer collector, or agent receiving or collecting such duties, taxes, and revenues froln a proper government depository, the Secretary of the Treasury ma~y deem it proper, he may extend the time for making such payment, not exceeding, however, in any case, a period of one 1month. June 30, 1864. SEC. 51. And be itfurther enacted, That the provisions of Section 16, act of the, sixteenth section of the act approved Augutst sixth, eighguiet 6, i 4. teen hundred and forty-six, entitled "I An act to provide for applied tofinternal ve nue officelrs. the better organization of the qTre-asury, and for the collection, safe-keeping, transfer, and disbursement of the lpublic revenue,%' are hereby applied to, and shall be construed,.,to include all officers of the internal revenue charged with the safe-keeping, transfer, or disbursement of the public moneys arising therefrom, and to all other persons having actual charge, custody, or control of moneys or accounts arising from the administration of the internal revenue. xAugust, S1846. SEC, 16. And be it further enacted, That all offlcers and - to - b other persons, charged by this act, or any other act, with the made of the pub-safe-keeping, transfer, and disbursement, of the public lie moneys other moneys, other than those connected with the Post Office than those of the y 7 Post Office De- 1epartment, are hereby required to keep an accurate entry partmnent. of each sum received, and of each payment or transfer; and ony to e that if any one of the said officers, or of those connected with loan, or deposit in the Post Office Department, shall convert to his own use, in i bank, &c., pctb- any way whatever, or shall use, by way of investment in any kind of property or merchandise, or shall loan, wit'h or -without interest, or shall deposit in any bank, or shall exchange for other funds, except as allowed by this act, any portion of the public moneys intrusted to him for safekeeping, disbursement, transfer, or for any other purpose, every such act shall be deemed and adjudged to be an embezzlenment of so much of the said moneys as shall be thus taken, converted, invested, used, loaned, deposited, or exEvidenee of em- changed, which is hereby declared to be a felony; and any bezzlement. failure to pay over or to produce the public moneys intrusted to such person shall be held aind taken to be prizna facie evidence of such embezzlement; and if any officer chbrged' with the disbursements of public moneys shall accept, or receive, or transmit to the Treasury Department to be allowed in his favor, any receipt or voucher from a creditor of the United States, without having paid to such creditor, COLLECTORES ACCOUNTS. 35 in such funds as the said officer may have received -for disbursement, or such other fands as he may be authorized by this act to take in exchange, the full amrount specified in such receipt or voucher, every such act shall be deemed to be a conversion by such officer to his own use of the amorunt Payment in other specified in such receipt or voucher; and any officer' or agent ft en.s to be'deemof the United States, and all persons advisingl or particip ting' ed a conversionl. in such act, being convicted thereof before any court of the United States of competent juarisdiction, shall be sentenled Pnoishrnent. to imprisonment for a terim of not less than six months nor more than ten years, and to a fine equal to the amlnount of the money embezzled. And upon the trial of any indiect- What shall he sufficient evidence ment against any personl for embezzling public miointey tulder to show; a balance the provisions of this act, it shall be ufficient evide, fr chge of e the purpose of showing a balance atgainst such person, to produce a transcript from the bools and proceeding's of the Treasury, as required in civil cases, udcler the provisions of the ac t entitled "6 An act to providle more effectually for thle 1797 ch. 20. settlement of accounts between the United States ancd receivers of public iolney," approved lMarch third, one thhousand seven hundred anld ninety-seven; and the, provisions of this act shall be so construed as to apply to all personls charged with the safe-kreeping, transfer, or disbursenment, of the public money, whether such persons be indicted as receivers or depositaries of the sanme; and the retfusal of such person, whether in or out of office, to pay any draft,, order, or warrant, which may be drawn upon him by the propier officer of the Treasury Department, for any public money in his his hands belonging to the United Stat es, no matter in what capacity the same may have been received or may be held, or to transfer or disburse any such money promptly, upon the legal requirement of any authorized officer of the United States, shall be deemed and taken, upon thle trial of any indictment against such person for embezzlement, as prihmafacie evidence of such embezzlement. SEC. 1. Be it enacted by the Senate and House of Repre- Mar. 3,1797. sentatives of the United States of America in Congres cassen- ievene officer bled, That when any revenue officer, or other person ac- or other person countable for public money, shall neglect or refuse to pay o paying pobesued into the Treasury, the sumL or balance reported to be due to forfeit commi,-s the United States, upon the adj ustment of his account, it nt eest.o shall be the duty of the Comptroller, and lhe is hereby required to institute suit for the recovery of the same, adding to the sum stated to be due on such account, the columissions of the delinquent, which shall be forfeited in every instance where suit, is commenced and judgment obtained thereon, and an interest of six per cent. per annum, from the time of receiving the money, until,it shall be repaid into the Treasury. SEC. 2. And be it further enaeted, That in every case of Mar. 3,1797. delinquency, where suit has been or shall be, instituted, a A transcript o transcript from the books and proceedings of the Treasury, the books of thoe - Treasury to be evcertified by thlle Register, and authenticated under the seal iekncY. of the Department. sha'll be admitted as evidence, and the 36 COLLECTOR'S ACCOUNTS. court trying the cause, shall be thereupon authorized to grant judicgment, and award execution, accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with the settlement of any account between the UJnited States and an individual, when certified by the Register to be true copies of the originals on file, and authenticated u-nder the seal of the Department, as aforesaid, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit, which would be due to the original papers, if produced and authenticated Original ontract in court: Provided, That where suit is brought upon a bond, to be produced in or other sealed instrument, and the defendant shall plead certain cases, "4 non est ftetumt, or upon motion td the court, such plea or motion being verified by the oath or affirmation of the defendant, it shall be lawful for the court to take the same Plto consideration, and (if it shall appear to be necessary for the attainment of justice) to require the production of the original bond, contract or other paper specified in such affidavit. Mar,.3, z797. SEc. 3. And be itfurther enacted, That where suit shall be Judgmentto beinstituted against any person or persons indebted to the rendere at retan United States, as aforesaid, it shall be the duty of the court term, except in certain case,. Where, the samle may be pending, to grant judgment at the return termr upon motion, unless the defendant shall, in open court, (the United States attorney being present) make oath or affirmation, that he is equitably entitled to credits which bhad been, previous to the commencement of the suit, submitted to the consideration of the accounting officers of the Treasury, and rejected; specifying each particular clai, so rejected in the affidavit; and that he cannot then come safely to trial. Oath or affirmation to this effect being made, subscribed, and filed, if the court be thereupon satisfied, a continuance, until the next succeeding term, may be granted; but not otherwise, unless as provided in the preceding sectionl. Mar. 3,1797. SEC. 4. And be it further enacted, That in suits between No claim for the United States and individuals, no claim for a credit shall credit to be ad- be admitted, upon trial, but such as shall appear to have enuted to the beep presented to the accounting officers of the Treasury, for rteasury,y or ou their examnilation, and by them disallowed, in whole or in party to do it. part, unless it should be proved, to the satisfaction of the court, that the defendant is, at the time of trial, in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting a claim for such credit, at the Treasury, by absence from the United States, or sonme unavoidable accident. Suc. 5. And be it further enacted, That where any revenue Mar. 3,1797. officer, or other person hereafter becoming indebted to the in all cases of United States, by bond or otherwise shall become insolinsolvency, the oei debt due to thevent, or where the estate of any deceased debtor, in the luited.tate~sshall hands of executors or administrators, shall be insufficient be first paid. I to pay all the debts due from the deceased, the debt due to the United States shall be first satisfied; and the priority hereby established shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to COLLECTOR7S ACCOUNTS. 37 pay a11 his debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor, shall be attached by process of law, as to cases in which an act of legal bankruptcy shall be committed. SE 6.. And be it further enacted, That all writs of execu- are, 31 797. tion upon any judgment obtained for the use of the United Writs of execuStates, in any of the courts of the United States in one State, tedin any betaexet. may run and be executed in any other State, or in any of the Territories of the ~United States, but shall be issued from, and made returnable to the court where the judgment was obtained, any law to t te contrary notwithstanding. SEC. 7. AnJd be it further enacted, That nothing in this act March 3,1797. shall be construed to repeal, take away, or impair any legal Prior legal ren1remedy or remedies for the recovery of debts now due, or pred.es not to hereafter to be due, to the United States2 in law or equity, from any person or persons whatsoever, which remedy or remedies might be used if this act was not in force. SEC. 34. And be it further enacted, That each collector shell June 30, 1864. be charged with the whole amnount of taxes, whether contained July 13,1866,' 9. in lists delivered to him by the assessors, respectively, or deliv- Collectors shall be charged with ered or transmitted to himt by assistant assessors from time to what. time, or by other collectors, or by his predecessor in office, and, with the additions thereto, with the par value of al stamps deposited with him, and with all moneys collected for passports,.penalties, forfeitures, fees, or costs, acnd he shall be credited Credited r wit with all payments into the Treasury imade a3 provided by law, wha. with all stamps returnedc by him uncancelled to the Treasury, and with the amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also with the a mount of the taxes of such persons as may have absconded, or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and with all uncollected taxes transferred by him or by his deputy actitng as collector to his successor in office: Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue that due diligence was used by the collector, who shall certify the facts to the First Comptroller of the Treasury. And each collector shall also be credited with the amounlt of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof upon a resale of the same as reqlired by law. In case of the death, resignation, Lists &accounts or removal otf the collector, all lists and accounts of taxes un- of tatobeesnfollectcollected shall be transferred to his successor in office as soon as to successor for such successor shall be appointed and qualified, and it shall cllection. be the duty of such successor to collect the same. SEc. 35. And be it fuirther enacted, That if any collector shall fail either to collect or to render his ac(coant or to pay. Collectorsn foilover in the manner or within the times hereinbefore pro- taxes due. vided, it shall be the duty of the First Comptroller of the Dutyof theFilst r.. -,.. * Comptroller thereTreasury, and he is hereby authorized and required, irmmre- on. diately after evidence of such delinquency, to report the Tlsirtor of the Treasury to issue saune to the Solicitor of the Treasury, who sha11 issuie a war- a warrant. ranat Of distress against stlch delinquent collector, directed 3 8 COLLECTOR S ACCOUNTS. to the marshal of the district, therein expressing the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as thle Miarshal to levy same are ascertainable. And the said marshal shall, himthe collector. set, o t'ite l~letlthe ol'tyecf atel or by his deputy, imnrmediately proeedl to levy alnl eellect the sum which may remain due, with five per centulm thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on. execuBill of sale to tion in the State wherein such collector resides. And the be conclusive evidece of title, and bill of sale of the officer of any goods, chattels, or other perprima faf3cti evisonal property, distrained anld sold as aforesaid, shall be deuce of right of. officer to make conclusive evidence of title to the purchaser, and prima sale. facie evidence of the right of the officer to make suchI sale, and of the correctness of his proceedings in selling the tevy on reales- same. And for want of goods and chattels, or other personal effects of such collector, sufficient to satisfy any warrant, of distress, issued( pursuant to the preceding section 1 of this act, the lands and real estate of such collector, or so much thereof as may be necessary for satisfying the said Notice of ale. warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, shall be sold at public auction by the marshal or his deputy, who, Marshal to exe- upon such sale, shall, as such marshal or deputy marshal~ cute deed., make and deliver to the purchaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deeds so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warSurplustobere- rant, existing at the time of the seizure thereof. And all turned o proprie- moneys that may remain of the proceeds of such sale -after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. July 20,]868. SEC. S Ob. And be itfirther enacted, That every collector o ect o r s'having charge of any warehouse in which distilled spirits, bonded account. tobacco, or other articles, are stored in bond, shall render a monthly account of all such articles to the Commissioner of Internal Revenue, which account shall be examined and adjusted, monthly, by him, so as to exhibit a true statement of the liability and responsibility of every such collector on such account. In adjusting such account the collector shall be charged with all tIhe articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and I The words "section of this act" doubtless mean "provisions of this sectiolln." ABATEMENT AND REFUNDING.'39 to his successor in office, and also whatever allowances may have bedh Lnade in accordance with ltaw to any owner of such goods or articles for leakage or otlher losses. And June 6, 1872, ~ 1. every collector of internal revenue from twhose district any distilled 8pirits, tobacco, st7f', or cigars shall be shipped in bond, under the provistions of -this act, shall rednder a monrthly accowunt of the sante to the Commissioner of Internal Revenue, showing the amnou?.2t of each article produced and shipped in bond,. the amounts of which the exportation is completed according to law, and the aI rnolnt remtainaing untaccomunted for at the end of each month; a'so any excesses or deficiencies on the amounts originally reported as shipped. ABATEMENT AND REFUNDING OF TAXES. SEc. 44. And be it further enacted, That the Commissioner June 30, 186;4. of in4ternral Revenue, subject to regulations prescribed.by the July 13,1866, ~ 9. Secretary of the Treasury,.shall be, and is hereby, authorized, comnlissi ol er on appeal to him made, to reemit, ref'nd, and pay back all authorized to l etaxes erroneousty or illegally assessed or collected, all penaltie.s y collecteda, &c. collected without authority, and all taxes that shall aplpear to Seeo July 13, be unjustly assessed or excessive in amount or in any manner Jue 8, 1872, ~a 4 wrongfully collected, and also repay to collectors or deputy col- Mlay repay to tectors the fall amounoat o' such stums of money as shatl or may co I co et o r s and be recovered against them, or any of them, in any courts for re recvered of any internal taxes or licenses. collected by them, with the costs them for act.m e onef and expenses of suit, and all damnges and costs recovered duties. against assessors, assistant assessors, collectors, deptty collectors, and inspectors, in any suit which shall be brought against the)m, or any of them, by reason of.anything that shall or may be done in the due perjbrmance of their official duties; and all Moneys recovjudgmentseand moneys recovered or received for taxes, costs red or toreceiole.fofeitures, asnd penalties, shall be paid to the collector as in- lectors. ternal taGxes are required to be paid: Provided, that where af Wh en second second atssess.ment cmaky have.been made in case of a list, state assessmentmaybe melnat, or returnz wohich, i;n the opinion qf the assessor or assistant assessor was false or.fraudflent, or contai.ned any understatenmet or undervatluation such a8sessmenst shall not be rem itted, nor shall taxes collected under slech assessment be'recovered, reafunded, or paid backc, unyless it is _?roved that said list, statemenet, or return was Inot -,1se or fra,-tilt, ent, gnd did, not contain an7y iunderstatemzent or uttdervacuation. SEC. 19. And be it further enacted, That no suit shall be Juay 13, 1866). maintained in any court tor the recovery of any tax alleged No suit to be to have been erroneously or illegally assessed or collected, maintained for illegal taxes until until appeal shall have been duly made to the Commnissioner appeal is made to of Internal Revenue according to the provisions of law in the Commissioner. that regardl and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said Comnltnissioner be had thereon, [unless such suit shall When to be be brought within six o101ths from the time of said decis- brought. ion, or within six nmonths from the time this act takes effect: Provided, That if sa.id decision shall be delayed more than six months from the date of such appeal, then said suit may be brought at any time within twelve months from the date strain assessment, 40 ABATEMENT AND REFUNDING. &e., of tax to be of such appeals,1 and no suitfor thepurpose of restraining the mair. 2,1867, ~ 10. assessment or collection of tax shall b macintained iw any court. June 6, 1872. SEC. 44. That all suits aind proceedings for the recovery Suits for recov- of any internal tax alleged to have been erroneously assesscry of internal ed or collected, or any penalty claimed to have been taxes, when to be brought. collected without authority, or for any sum which it is alleged was excessive, or in any manner wrongfully collected, shall be brought within two years next after the Claims for re- cause of action accrued and not after; and all claims for funding, when to be presented. the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued and not after: A tions for Provided, That actions for claims, which have accrued prior claims, when to be 7 commenced. to the passage of this act, shall be commenced in the courts or presented to the Commissioner of In-ternal Revenue within one year from the date of said passage: And provided further, That where a claim shall be pending before said Commissioner the claimant may bring his action within one year after such decision and not after: And provided tio righe of a c-fyeurther, That no right of acetion barred by any statute now to be revived in force hall be revived by anything herein contained. April 10, 1869. SEC. 3. And be it.farther enacted, That any person having gefunding of tax in his possession any tobacco, snuff, or cigars, manufactured on tobacco, snuff, and sold or removed from the manufactory, or from any and cigars, in certain easess place where tobacco, snuff, or cigars are made, since July twentieth, eighteen hundred and sixty-eight, or any person having in. his possession cigars imported from foreign countries since July twentieth, eighteen hundred and sixty-eight, or withdrawn from a United States bonded warehouse since said date, such tobacco, snuff, and cigars, having been put up in packages, as prescribed in the act to which this act is an amendment, and all the other requirements of said act relating to tobacco, snuff, and cigars having been complied with, and who, on the first day of February, eighteen hundred and sixty-nine, filed with the assessor or assistant assessor of the district within which he resides, or has his place of business, the inventory required by the seventyeighth and ninety-fourth sections of the act of July twentieth, eighteen hundred and sixty-eight, and who shall, prior to selling or offering such tobacco, snuff, or cigars for sale, affix and cancel proper internal revenue stamps, sha1ll be entitledto have refuntded to hiu an amount of tax previously paid thereon, equal to the v-alue of the stnamps affixed before sale as aforesaid; and the Commnissioner of Internal Revenue shall be, and is hereby, authorized, on appeial to him made, to refund and pay back a stum of money equal to the value of the stamps so affixed, upon satisfactory evidence submitted to him that the tobacco and snuff were actually manufactured and removed from the place of manufacture, and that the cigars were so manufactured and removed, or imported and withdrawn fromS a United States bonded warehouse, and the several rates of tax imposed on such goods by the act of July twentieth, eighteen hundred 1The modification of the provisions in brackets by section 44 of the act of June 6, 1872, cannot be indicated otherwise than by reference to that section, immediately following. DRAWBACK. 41 and sixty-eight, as aforesaid assessed and paid, and that the claimant had in all respects complied with the internal revenue laws as far as they have been or may be applicable to such articles. The Commissioner of Internal Revenue is Commissionerto hereby authorized and empowered to prescribe such rules make regulations. and regulations for carrying out the provisions of this section as in his judgment shall be deemed proper and necessary; acnd the Commissioner may in any case, at his discre- Snuff and smoktion, allow snuff and smoking tobacco m. anufacturecd prior ufactured prior to to the twentieth of July, eighteen hundred and sixty-eight, July 20, 1868. not in wooden packages, to be stamped and sold in the original packages; and the rate of duty on cigars imported Rate of duty on prior to July twentieth, eighteen hundred and sixty-eight, imported cigars. and now remaining in bond, shall be the same as on cigars imported after that date. Be it enacted by the Senate and House qf Representatives of _May 27,1872. the United States of America in Congress assembled, That the S e c r e t a ry of Secretary of the Treasury be, and he is hereby, authorized Tredstoury author, ized to abate or upon the production of satisfactory proof to him of therefund taxes on actual destruction by accidental fire or other casualty, and distilled spirits dewithout any fraud, collusion, or negligence of the owner dental fire or other casualty. thereof, of any distilled spirits on which the tax at the time caty. of the destruction of said spirits had not been paid and while the same remained in the custody of any officer of internal revenue in any distillery warehouse or bonded warehouse of the United States, to abate lthe amount of internal revenue taxes accruing thereon, and to cancel any warehotlse bond, or enter satisfaction thereon, in whole or in part, as the case may be; and if such taxes have been collected since the destruction of said spirits, then the Secretary of the Treasury shall refund the same to the owners thereof out of any money in the Treasury not otherwise appropriated. SEc. 2. That this act shall take effect in all cases of loss _lay 27,1872. or destruction of distilled spirits as aforesaid which have When to take occurred since the first day of January, eighteen hundred effect. and sixty-eight: Provided, however, That when the owners of such distilled spirits, so destroyed as aforesaid, may be Insurance. indemnified against said tax by a valid claim of insurance, said tax shall not be remitted to the extent of such insurance. DRAWBACK. SEC. 171. And be it further enacted, That from and after June 30, 1864. the date on which this act takes effect, there shall be an Drawback on allowance or drawback on all articles on which any internal certain manulfacduty or tax shall have been paid, except [raw or manufac- tures exported. tured cotton,1] crude petroleumn or rock-oil, refined coal-oil,:ar. 3, 1865, 1. naphtha, benzine or benzole, * July 20, 186s, ~~ bullion, quicksilver, lucifrr or frictionr matches, cigar light, nd 7une and wax tapers, equal in amount to the duty or tax paid 6,1872; Mar.3, thereon, and no more, when exported, the evidence that any 1865, ~ 1. such duty or tax has been paid to be' furnished to the satisfaction of the Commissioner of Internal Revenue by such JSee sec. 6, July 13, 1866, following. 42 DRAWBACK. person or persons as shall claim the allowance or drawbackl and the amount to be ascertained under such regulations as Method of pay- shall, from time to time, be prescribed by the Commissioner ment. of Internal Revenue, under the direction of the Secretary of the Treasury, and the same shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any lmoney arising from internal duties not No allowance to otherwise appropriated: -Provided, That no allowance of drawbe less than $10. back shall be made or had for any amount claimed or due less than ten dollars, anything in this act to the contrary notCertificates of withstanding: And provided further, That any certificate of drawback receivable for duties. drawback for goods exported, issued in pursuance of the provisions of law, may, under such regulations as may be prescribed by the Secretary of the Treasury, be received by the collector or his deputy in payment of duties under this e reguatoe. act. And the Secretary of the Treasury may make such regulations with regard to the form of said certificates and July 13, 1866, ~ 6, the issuing thereof as, in his judgment, may be necessary-*: Proviso of'limit- Provided also, That no claim for drawback on any articles of ation.Jy 13 1866e, 9. echandise exported prior to June thirtieth, eighteen hundred and sixty-four, shall be allowed unless presented to the Cwonmissioner of -Internal Revenue within three months after this amendment takes effect. July 13, 1866. SEC. 6. And be it farther enacted, That upon articles manuDrawback on factllred exclusively from cotton, when exported, there shall articles manufac- be allowed as a drawback [an amount equal to the internal tured of cotton. tax which shall have been assessed and paid upon such articles in their finished condition, and in addition thereto a drawback or allowance ofl] as many cents per pound upon the pound of cotton cloth, yarn, thread, or knit fabrics, manufactured exclusively fronm cotton and exported, as shall have been assessed and paid in the form of an internal tax upon the raw cotton entering into the manufacture of said cloth or other article, the amount of such allowance or dratwback to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue, under the direcRepeals former tion of the Secretary of the Treasury; and so muchl of seealloswance. tion one hundred and seventy-one of the act of June thirty, eighteen hundred and sixty-four, "to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,'" as now provides for a drawback on manufacetured cotton, is hereby repealed. Mar. 31, 1868. SEC. 3. And' be it f.urther enaacted, That after the first day No drawbak al-o f Junle next no drawback of internal taxes paid on mannlowed on any ttti- factures shall be allowed on the exportation of any article dle on wwhich there of domestic manufacture on which thee is no internal tax is no internal tax. at the time of exportation; nor shall such drawback be allowed in any case unless it shall be proved by sworn evidence in writing, to the satisfaction of the Commissioner of Internal RPevenue, that the tax had been paid, and that such articles of manufacture were, prior to the first day of April, eighteen hundred and sixty-eight, actually purchased or actually manufactured and contracted for, to be delivered'The portion of this section relatingl to raw cotton is in force by virtue of the joint resolution of July 14, 1870, following, and the clause in brackets is retained to explain the subsequnent text. DRAWBACK. 43 for such exportation; and no claim for such drawback or for Limitations as to any drawback of internal tax onl exportations made prior to tim of xpor'tation and presentathe passage of this act, shall be paid unless presented to the, tioll of cl:ims. Commissioner of Internal Revenue before the first day of O[~t- joiotJrOctober, ei-ghteen hundred and sixty-eight. 1870, following. Be it resolved by the Senate and Houzse of Represent-atives of Jointresolution, the Unzited States of America in Congress assembled, That the JSly 14, 1870. act of AIarch thirty-first, eighteen hundred and sixty-eight, Drawback on chapter forty-one, shall be held and construed not to pro- raw cotton entering into the manuhibit the drawback provided for by section six of the act Of fature of cotton July thirteenth, eighteen hundred and sixty-six, chapter one goods enansichundred and eighty-four, of as many cents per pound Of fromcotton. cotton cloth, yarn, thread, or knit articles, manufactured exclusively from cotton and exported prior to Miay first, eighteen hundred and sixty-nine, as shall have been assessed and paid in form of an internal tax upon the raw cotton entering into the manufacture of said cloth or other article: Provided, That such drawbacks shall be limited to exportations made not more than six months after the date of Supplemental Regulations issued by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury May' sixteen, eighteen hundred and sixty-eight..l SEC. 54. And be it further enacted, That distilled spirits July 20,1868. upon which all taxes have been paid may be exported, with June 6, 187, ~12. the privilege. of drawback, in quantities of o-t less than Dra),-wb.,lck on one thousand gallons, and in distillers' original casks, distilled spirits. containing not less than twen-ty wine gallons each, on application of the owoner thereof to the collector of customs at any port of entries, and under such rules and regulations antd after m7ak- Regulations to ing such entry as may be prescribed by law and by the &cretary be prescribed by of the Treasury. The entry for such exportation shall be in triplicate, and shall contain the ncame of the person applyingf to export, the name of the distiller, and of the district in which the spirits were distilled, and the nacme of the vessel by which, and the name of the port to which, they are to be exported; atnd the form of the entry shall be as follows: "-Export entry of distilled spirits entitled to drawback. Form of entry for exportation. " Entry of spirits distilled by,in - for exportatio. district, State of -, to be exo)orted by in the uwhereof — is master, 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 in commerce, the number oj' gauge or wine gallons and of proof-gallons; and the amount of the tax on such spirits shall be verified by the oath or a: rnCationt of the owner of the spirits, and that the tax has bee~n paid thereon, and that they are truly intended to be exported to the port of -, and not to. be relandeed within the li-mits of the United States. One bill of lading, duly signed by the master of the Bill of lading. vessel, shall be deposited with said collector, to be filed at his office with the entry retained by him. One of said entries shall Entry to be be, wchen the shipment is conpleted, transmitted to the Secretary Secetary to tBy virtue of thiis proviso, November 16, 1868, has beoon held to be the date of limitation, although different from that fiised: elsewheore in the seationl, 44 DRAWBACK. of the Treasury, to be recorded and filed in his office. The ladling on board said vessel sheall be only after the receipt of an order or permit signed by the collector of customs acld directed to a customs gauger, and after each cask or package shall have been distinctly marked or branded by said gauger as follows: "For export from U. S. A,," and the tax-paid stanmps thereon Dutoic of euls- obliterated. The casks or packages shall be inspected and tive thereto. gauged alongside of or on the vessel by the gauger designated by said collector, ucnder such rules and regulations as the Secretary qf the Treasury may prescribe; antd on application of the said collector it shall be the duty of the surveyor of the port to designate and direct one of the custom-house inspectors to superintend suGch shipment. And the gauger aforesaid shall make a full return of' such inspection and gauging i7n such form as may be prescribed by the Secretary of the Treasury, show ing by whom each cask of such spirits was distilled, the serial number of the cask, and of the tax-paid stami a.ttached thereto, the proof and qcntity of such spirits as per the original gauge-mark oz eache cask, and the qcan6ti-ty ini proof and wine gallons as per the gauge then made by himn. Azd said gccauger shall certif~iy on such r'etutrn2 that the shipment has been made, in his presence, on board the vessel named in the entry for export, which return shall be indorsed by said cuZstom-house inspector certifyiny that the casks or packages7C have been shipped uncder his suzpervisiop on boatrd said vessel, and the tx-paitd stamps obliterated; and the said inspector shall make a similar certificate to the surveyor of the port, indorsed on or to be attached to the ezntry in Amountof draw-possessiO' of the customer-house. A drawback shall be allowoed back to be al- upon distilled spirits on which the tax has been paid and exd.lence required. ported to foreign countries, under the provisions of this act, when exported as herein provided for. The drawback allowed shall include the taxes levied and paid upon the distilled spirits exported, at tlhe rate of sevent'y cents per proof-gallon, as per last gauge of sa'id spirits prior to exportation, and shall be due and payable only after the proper entries have been mnade acnd filed, and all other conditions complied with:, as hereinbefore required, and on0 filin#g with the Secretary of the Treasury the proper claim, accomzpanied by the certificate of the collector of customs at the port of entry -wnhere the spirits are entered.for export, that such spirits have been received into his custody and the tax-paid staispn thereon obliterated; and the Secretary of the Treasury shall prescribe such rdules and regulations in relat'ion thereto as may be necesaccry to secure the Treasaryg of the United States agctainst fraulcds Provided, Thact the drawback on spirits distilled prior t-o the passage of this act shall not exceedl sixty cents per proof-gallon. July 210, 1836. SEC. 74. Andl be it further ezacted, That from andc June 6, 187s, ~ 31. after the date on whichli this act takes efect there shall be Drowb~a cco onffan allotwance of drawback on2 tobacco, snu3ff and cigars cigars. on iwvtich tihe internal tcax has been paid by suitable reve- nue-stalmnps aifixred to the samze before removal from the place of mlzanafacture, when-the same are exported, equal in amromit to the value of the stamps fountd to have been so af-'The amendments of the ac:t of July 20, 1863, mnade by sec. 31 of the act of June 6, 1872, took effect July 1, 1872. SPECIAL TAXES. 45 fixed, the evidence that the stamps were so afxed, and the amount of tax so paid, and of the subsequeent export atio of the said tobacco, snuff, and cigars, to be ascertcained under such!, Regulations to rules and regulations as shall be prescribed by the Covmvissioner be preacribed by of Internzal Revenuz e and capproved by the Secretary of the approved by Sesc Treasury. Any sumt or sums found to be duze,under the pro- reary. visions of this section shall be paid by the warrant of the Secretary of the Trecsury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provided, That no claim for an allowance of No claim less drawback shall be entertained or allowed for a sionu less than allowed. fifty dollars, nor except upon evidence satisfactory to the Con- Evidence remissioner of Internal Revenue that the stamps affixed to the quired. tobacco, snuff, or cigars alleged to have been exported were totally destroyed before the shipment thereqf, and that the same have been landed in a foreign country or lost at sea, and have not been relanded within the limits of the United States. All Tobacco an d tobacco and snufg now1 stored in any export bonded warehibuse bodedar exportshall, on and after July first, eighteen hundred and seventy- July 1, 187'2, subtwo, be subject to the same tax as is _provided by this act, and provided in the shall, within six months after the passage of this act, be act of June 6,1872, withdrawn from such warehouse upon payment of the tax, or drawn within six for export under the regulations of the Commissioner of In- months. ternal Revenue now in force concerning withdrawals of tobacco and snuffjfrom bonded warehouses. And any tobacco or snuff When forfeited. remaining in any export bonded warehouse for a period of more than six months after the passage of this act shall be forfeited to the United States, and shall be sold or disposed of for the benefit of the same in such manner as shall be prescribed by the Commissioner of Internal- Revenue under the direction of the Secretary of the Treasury. June 30, 1864. SEC. 172. And be itfurther enacted, That if any person or - persons shall fraudulently claim or seek to obtain an allow-fraudulent claim ance or drawback on goods, wares, or merchandise, on which for drawback. no internal duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid, as aforesaid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed, or sought to be obtained, or the suIlm of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provision of this act.2 SPECIAL TAXES. SEC. 71. And be it further enacted, That no person, firm, June30, 1864. covmpany, or corporation shall be engaged in, prosecute, or carry July 13, 1866, ~ 9. on any trade, business, or profession, hereinafter mentioned Trades and oc~ 7 cupations to pay and described, until he or they shall have paid a special tcx a special tax. therefor in the manner hereinafter provided. SEC. 72. And be it further enacted, That every person, firm, June 30, 1864. compcany, or corporation encgaged in any trade, business, or pro- July 13,1866, ~ 9. fession, on which a special tax is imposed by law, shall register b' res.t.d to'The Attorney General has held that the word "now " relates to the dlate July 1, 1872. 2 But see as to distilled spirits section 55, act July 20, 1868, as amended. 46 SPECIAL TAXES. witlh the assistant assessor qf t7he assessienzt district, first, his or their name or style, and in case of a firm or comnpan. y, the nawres of the several persons constituting such.firmw or compa'n1y an2 their places of residence; secolnd, the tradeo btsiness, or profession, and the place where suceh trade, butsinLes,s or pro-.fssion is t~o be carried on:; third;'it' a reetifier, the,nmber of July 14, 1870,~ 1. batrrels he designs to rectifJ.l A l11 of which fatcts shalt be reTax teo be 1,Ut turned daly certified by such ass ist-ant assessor, to both the and receipt given 1 therefor. assessor C and collector of the district; and the special tax shall be paid to the collector or deputy collector of the district as hereinaffter provided for sutch trade business, or profession, who shall give a receipt therefor. June 30,1864. Sh2. 73. And be it further emacted, That anty person who Milar. 2, 1867, ~ 9. s7hall exercise or carry on any trade, business, or prof/ession, or Penalty for not dO any act hereinafterf mentioned,e for the exercising, carrying paying special tax. on, or doing of which a special tax is imposed by lawt, withoutt paymient t-hereof, as in t hat behalf required, shall, for every such offense, besides being liable to the payment of the ta,w, be July 20, 1868, 44. subject to a fine or penalty of not less than ten, nor mzore than 5un,?.187, ~ 32. five hundred dollars.?1 9 0: June 6,1872. SEC. 32. That any person, firml, company, or corporation Peonalty for carl- whl shall exercise or carry on the business of a m-an-ufacrying on'fE.-.,.-turer of to bacco snunft or cigarsi dealer in manufactured ture' of tobacco, tbobacco, dealer in leaf-tobacco, or retail dealer in leaf-tosnuff, and cigawas, dealeri........f.e' b-eco, without hatving paid a special tax therefor, as prol,.ea etobacc, o vided by law, shall, besides being liable to the payment of retail dealer iin the tax, on conviction, be fined not mnore than five hundred leaf-tobacco, with- dollars or of ot or hn o out a,,g',,epecial dollars, or be imprisoned fora term of not more than one t8x-. year, or both, at the discretion of the court. June 30, 1864. SEC. 74. And be it further emacted, That the receipt for the July 13, 186, ~ 9. pay)mett of any special tax shall contain, and set forth the purForin of receipt. pose, tratde, business, or profession for which such tax is pcaid, and the name and place of abode of the person or personws payinq the same, if by a rectifier;, -the quantity of spirits inten.ded to be rectified; * the time for which paymene t is made, the date July 1-4, 1870, ~ i. or time of payment, cand an d the place at which the trade, business, or profession./for w-hich Proviso against the tax is paid shall be carried on e Provided, That the payc,.r.yimgy on b~i-, me-t o/f the special tax herein imposed shtall n-otesempt -ro-, anc liess in any other place than de- aedditionacl special tax the person or persons,-" or firm, company, scribed in receipt. ru 1d 1870c1pt. o co oroation doing business in anyt other place than, tha-t July 14, 1870, ~. stated; but nothing herein contained shall require a speciac tax Jor the storage of goods, wares, or merchandise in other places than, the pIace of business, nor for the sale by manc ufaecturers or produ.cers of their own goods, wares, and imerchandise, at the place of production or manufacture and at their principal office or place of business, provided no goods, wares, or merclhalise shall be kept except as samnples, at said oficee or place Shalltproducere- eof basi)zess. And every person exercising or carrying, om any ceipt on demald trade, bu'siness or profession or doing any act for which a of officer. 1 But see section 59, July 20, 1868, as amended, as to rectifiers. 2 But see sections 44, 59, 69, and 92, act July 20, 1868, as amlended, and sectionl 32, act June 6, 1872. 3 But see section 59, July 20, 1868, as amended, as to rectifiers. SPECIAL TAXES. 4 7 special tax is imposed, shall, on demacnd of any Qocer of internal revenue, produce and exhibit the receipt.for payment of the tax, and unless he shall do so m)ay be takena aand deemed'not to have paid such tax.8 And all stehb special tarces shaill becomte July 14, l870, ~ ]. due on the first day of May in each year or on conmencn any peal txes da Il,7 }r 3t' relaG s~tiuty 1, each yea. r. trade, business, or profession upon which such ta/ b i's by lawao imposed. in the former ease the tax shall be reekol e:i7 for one year, and iin the latter case, proportion)alttely for -hat part qf the year from, the first day of' the tmonth in, whicb the liability to a special tax commenced, to thle first day of IMay ftl Jbl ouiy SECe 75. Aned be it further enacted, That uoon -ttie death of Juue 30, 184. any person having paid lthe special tax for anay troad, bvusiitess July 13, 1866, ~ 9. or profession, it may and shall be lautf/l fbor the executors o0r Executors, &e,., administrators, or the wife or child, or the legal represe8tactive~s "y carry oil butiof such deceased per son to occupy tihe house or preoises? and ian like zmantler to exercise or carry on), for the resoide of tihe ter,I for which the tax shall have been paid, the scalte trade, Wbsi,.ess, or profession, as the deeeasee. before exercisedl oi carried on ion or iupo~n the same houses or remises, witthout payv'ment of any additional tax. And in case of the removal of any person or RemoVals. persons from tihe house or premises for wh7ichl artny trade, bsiness, or probession was traxed, it shall be lacItful for the person or persons so removing to any other place to carry on tlAe trasde business, or profession specified in, the tax-receipt at tihe place to which such person or persons may remnove wiithout paym2ent of mifl additional tax: Provided, That all cases of death, chlarge, orre- Chenge or rre movacl as fforesaid, shall be registered witil the assistant asses- teel wth the as sor, and with the collector, together with the nazne or names of sita.t. asesoe and collector. the person or persons making such change or rePmoval, or scnccessor to any person deceased, und(er regulations to be prescribed by the Commissioner of internal Revenue. SEC. 76. And be itfllrther enacted, That in every ease where June 30, 1864. more than one of the pursuits, e mploy~ments; or occupations, here- JLly 13, 1866, ~ 9. inafcter described, shall be p2rsued or carried on in tihe samae specal taxtou place by the saime person at the same tim,)e, except as hereinafter u ait, &c pu provided, the tax shall be paid for each according to the rates severally prescribed. * July 14, 1870, ~ 1 SEC. 78. And be it farther e&nacted, That any number of per- Jne 30. 1864. 1.' *SJuly 13, 1866, ~ 9 doing business in copartnership at any one place, sheall be re- July 4, 1870, ~ quired to pay but one special tax for such copartnershiip. Copartnerships. SEC. 79. And be itJ frther eaected, That a special tax shall Jlie 30, 1864. be, and hereby is, imposed as follows, that is to sacy - July 13, 1866, ~ Y 89@ ~ 51'@~~ 89sv~~ *July 20,1868, ~ 58 Brewers shall pay one hutindred dollacrs. Every persoln, firm, Jltye 14, 1870, ~ 1 or corporatiotin who mIanOcfcalcturesfermented liqucors of cany nae Definition of. or description, for sale, from mcalt, wholly or in part, or from, any substitute therefor, shall be deemed a brewer: Ptrovivded, B1.ewrs maki That any person, firm, or corporation, who'manufactures less rels per year, $500 than five ihundred barrels per year, shall paty'the sumze of ifty July 20, 1863,'. 5 dollars. July 14, 1870, ~ SEC. 81. "I 89 89' 89 June 30, 1864. Provided, Tiat the paymnent of' anty tax iopose, d by lawz shall July 13, 1866, ~' not be held or constrated to ewvmpt any'person carrying on any July 20, 1868, 51 trade, business, or profession, from aty penalty or punishment 48 SPECIAL TAXES. Paymentof spe-provide~d by the laCws of any State for ccarrying on such trade, citl tax does not I cxa tax doe [ business or profession within sc e State, or in atny manner to exempt from alty under State authorize the com mencement or continuance of such trade, busilaw. ness, or profession, Contr ary to the laws of such State,. or in places prohibited by municipal law; nor shall the payment of Payment of tax any tax herein provided be held or construed to prohibit or prenot to prevent ySaefo State from taxing, vent a placing a duty or tax for State or other purposes on acny trade, business, or profession, upont which a tax is imposed by law.' July 20,1868. SEC. 59. And be it further enaeted, That the following special taxes shall be, and are hereby, imposed, that is to say: [Distillers producing one hundred barrels, or less, of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay four hundred dollars; and if producing more than one hundred barrels, shall pay in addition four dollars for each such barrel produced in excess of one hundred barrels.]2 And * returns of the bxumJiun s6,ls,~ 1rs. ber of barrels of spirits, as before described, distilled by June 6 1872 13. him, shall be * furnished to the proper officers of internal reve-' nue when demanded, by each distiller. * Every person who Definition of dis- produces distilled spirits, or who brews or makes mash, wort, tiller. or wash, fit for distillation or for the production of spirits, or who by any process of evaporization separates alcoholic spirit from any fermented substance, or who making or keeping mash, wort, or wash, has also in his possession or June 6,1872, ~ 13. use a still, shall be regarded as a distiller.' * Rectifiers of distilled spirits, [rectifying7 purifying, or reRectifier's spe- fining two hundred barrels or less of distilled spirits, counting forty gallons of proof-spirits to the barrel, within the year,]3 shall each pay two hundred dollars. * And * reJune 6, 1872, ~ 13. turns of the quantity and proof of all the spirits purchased Returns by rec- and of the number of barrels of spirits, as before described, rectified, purified, or refined by him, shall be furnished by each rectifier, * to the proper qocers of internal revenue when'June 6, 1872, ~ 13. demanded. " Every person who rectifies, puri fies, or refines disApril 10, 1869, ~ 1. tilled spirits or wines by any process other than by original and Definition ofrec- contin;uous distillationfromn mash, wort, or wash, through continuous closed vessels and pipes, until the mantuiactuare thereof is complete, and every wholesale or retail liquor-dealer who has in his possession any still or leach-tub, or who shall keep any other appara-tus for the purpose of refining in any mainner distilled spirits, and every person who, without rectiying, pr-ri fying, or refining distilled spirits, shall, by lnixiig such spirits, wi.ne, or other liquor, with anty materials, manaufactuvre any spurious, imitation, or compound liquors, for sales under the nanme of whisky, bra~ndy, gin, rumn, winae, spirits, cordials, or wine bitters, or any other nanme, shall be regarded as a rectifier, and as being engaged in the busi3ness of rectftyJune 6, 1872, 5 13. i * 1 This section now relates only to brewers; as to all other special taxes a similar provision will be found in section 59, act July 20, 1858, as ainuended. 2The clause in brackets is repealed, but is printed in order to explain the text following. 3The clause in brackets is in eff3-t repealed, but is printed in order to explain the text following. SPECIAL TAXES. 49 Provided, however, That nothing in this section shall be held to prohibit the pubrifying or refining of spirits in the course of original alnd continuous distillation through any material which wilt not remain incorporated with such spirits when the manufacture thereof is complete. Retail dealeirs hi liquors shall pay twenty-five dfollars. Every April 10,18i9, ~ 1 person who sells or offers for sale foreiqyn or domestic distilled June 6, 172, ~ l'3 spirits [or] iwines * in less quantities than five gallons at theliquors, special tax. same time, shall be regarded as a retail dealer in liquors. W;Vholesale liquor-dealers shall each pay one hundred dollars. April 10, 1869, ~ 1. Every person who sells or offers for sale foreign or domestic June 6, 1872, ~ 13. distilled spirits [ori] wines in quantities of not less than five deholealeliquorl gallons at the same time, shall be regarded as a wholesale liqzuor- tax. dealer. [Dealers in liquors whose sales, including sales of all other April 10, 1869, ~ 1 mercheandise, shall exceed t wenty-five thousand dollars, shall to Dealersein liquor each pay an additional tax at the rate of one dollar for every one hundred dollars of sales of liquors in excess of such twenttyfive thousand dollars; and on every thousatnd dollars of scales of other merchandise shall pay at the same rate as a wholesale dealer; and]' such excess shall be returned * to the proper of- June 6, 1872, ~ 13. ficers of internal revenue when deimanded. But no distiller~, Distiller,not rewho has given the required bond, and who sells only distilled qis holesale dealspirits of his own production, at the place of manufacture, in erforcertainsales. the original casks or packages to which the tax stamps are af- June 6, 1872, ~ 13. fixed, shall be required to pay the special tax of a wholesale dealer on account of such sales. * * *x * 24 Ibid. Every pers'rn who sells or offers for sale mnalt liquors in June 6, 1872, ~ 13. Iarger qtantities than fivetgallons at one time, but who does not Special tax on dceal in spirituous liquors, shall be regarded as a wholesale in naltliquors'and dealer in malt liquors, and not a uwholesale liquor-dealer, and retail dealer in shall pay a special tax of fifty dollars.2 Every person who q sells or ofers for sale malt liquors in quantities of five gallons or less at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors and not a retail liquor-dealer, and shallpay a special tax of twenty dollars. But the payment of any special tax imposed by this act cia tmet dof poeshall not be held or construed to exempt any person carry- exempt friom pening on any trade, business, or profession from any penalty,'lty under State laws. or punishment therefor provided by the laws of any State; nor to authorize the commencement or continuance of any such trade, business, or profession, contrary to the laws of any State, or in places prohibited by municipal law; nor Payment of tax shall the payment of any such tax be held or construed to not to prevent prohibit or prevent any State from placing a duty or tax on fromtaxi. the same trade, business, or profession for State or other purposes. Manufacturers of stills shall each pay fifty dollars, and Manufacturer of twenty dollars for each still or worm for distilling made by him. Any person who manufactures any still or worm to be used in distilling shall be deemed a manufacturer of stills. tThe clause in brackets is repealed, but is printed in order to explain the text following. See proviso in sec. 17, June 6, 1872. 4It 50, SPECIAL TAXES. TOB&CCO, SINUFF, AND CIGARS. June 6, s187, 3 31. Dealers in leqf-tobacco, except retail dealers in leaf-tobacco, Dealers in leaf- as hereincfter defined,.shall each pay twenty-five dollars. tbacco, special Every person shall be regarded as a dealer in leaf-tobacco Definition of a whose business it is, for himself or on commission, to sell, or dealer in leaf-tonacco. offer for sale, or consign Jor sale on commission, leaf tobacco; and paymeznt of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not ezemnpt any person dealing in leaf-tobacco fromn the paynmernt of the special tax therefor hereby required. But io farmver or planter shall be required to pay a special tax as a dealer in lecTaftobacco, for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land. But nothing in this section shall be construed to exempt from a special tax any farmer or planter who shall, by peddling or otherwise, sell lecaf tobacco at retail directly to consumers, or who shall sell or assign, consign, transfer, or dispose of to persons other than those wuho have paid a special- tax as leaf-dealers or manufactu'rers of tobacco, snu:ff or cigars, or to persons purchasing leaf-toFarmer or plant- bacco for export. And it shall be the duty of every farmer or r teshllt onke planter producing and selling leaf-tobacco, on de7mand of any mand. internal-revenue officer, or other authorized agent of the Treasury Department, to ffurnish said officer or agent C traue and correct statement, verified by oath or acfirmation, of all his sales of leaf-tobacco, the number of hogsheads, cases, or pounids, with the namie and residence, in each, instance, of the person to whom, sold, and the place to which it is shipped. And any such farmner or planter who shall wzilJutily refuse to furnish such infbrmation, or who shall knowingly mnake false statements as to any of the facts caforesaid, shall be liable to a penalty not exceeding five hundred dollars. Dealers in leaf- -Dealers in leaf-tobacco shall hereafter sell only to other dealtobacco to sell only tocertain specified ers who have paid a special tax as such, and to manufacturers persons. of tobacco, snuff or cigars, and to such persons as are known to be purchasers of letf tobacco for export. Retail dealers in Retail dealers in leaf-tobacco shall each pay five hundred eal-toaao, spe- dollars and7 if their annual sales exceed one thousand dollars, shall each pay, in addition thereto, fifty cents for every dollar in excess of one thousand dollars of their sales. Every person Definition. shall be regarded as a retail dealer in leaf-tobacco,whose business it is to sell leaf-tobacco in quantities less than an original hogshead, case, or bale; or who shall sell directly to constumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such; or to mnanufacturers of tobacco, snuff, or cigars who have paid a special tax; or to persons who purchase in original packages for export. Retail dealers in leafTo klep books. tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Revenue, which book shall be open at all times for the inspection of any revenue officer. Dealers in to- Dealers in tobacco shall each pay five dollars.,Every person bacco, special tax. whose business it is to sell, or offer for sale maniufactured toDefinition of. bacco, snff, or cigars, shall be regarded as a dealer in tobacco, and the payment of a special tax as a wholesale or retail liquor SPECIAL TAXES. 51 dealer, or the payment of any other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: Provided, That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own products at the place of manufacture. Manutfacturers of tobacco shall each pay ten dollars. Every Manufactu r ers person whose business it is to manufacture tobacco or snuf for Special tax. himself, or who shall employ others to manufacture tobacco or Definition of. snuff, whether such manmufaceture shall be by cutting, pressing, grinding, crushing, or rubbing of any rawU or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for zuse or consu)nption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco. Manufacturers of cigars shall each pay ten dollars. Every Manufacturers person twhose business it is to make or mantufacture cigars for of ciga ta himself, or who shall employ others to make or manufacture Definition of. cigars, shall be regarded as a manufacturer of cigars. No special-tax receipt shall be issued to any manufacturer of cigars until he shall have given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, onl shares, or otherwise,.from material furnished by others, shall be regarded as a cigar-.maker. Every Cio,,:r-mier to cigar-maker shall cause his name and residence to be registered, beregiot.re. without previous demand, witlh the assistacnt assessor of the division in which such cigar-maker shall be employed; and cigar-mnon.facany manZfacturer of cigars emnploying any cigar-maker who t'irer employiug,, ~ -., cigar-mna kers not shall have neglected or refused to nmake such registry shall, on registered. conviction, be fined five dollars for each day that such cigar- Penalty. maker so offending, by neglect or reficsal to register, shall be employed by him. Peddlers of tobacco shall be classified and rated as follows, Poldlers of toto wit: When traveling with more than two horses, mules, or baco. Claesificatio n other animals, the first class, and shall pay fifty dollars; andepeciai tax 9f. when traveling with two horses, mules, or other animals, the second class, and shall pay twenty-five dollars; wchen traveling with one- horse, mule, or other animal, the third class, and shall pay fifteen dollars; when traveling on fiot or by public conveyance, the fourth class, and shall pay ten dollars. Any Definition of. person who sells or offers to sell and deliver mantufactured tobacco, snuff, or cigars, traveling fromn place to place, in the town or through the country, shall be regarded as a peddler of tobacco. -Every peddler of tobacco, before commencing, or7 if Shall furnish already commenced, before' continuing to peddle tobacco, shall statement. furnish 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 he resides; also the State or States through which he proposes to travel; the mode of travel, whether on foot, by public conveyance, or to travel with one, two, or mnore horses, mules, or other animals; to state also whether he proposes to sell his own manufactures or manufactures of others, and, if he sells for other parties, to name the person or persons for whom he sells. He shall also give a bond Bond. in the sum of two thousand dollars, to be approved by the col 52 SPECIAL TAXES. lector of the district, that he will not engage in any attempt, by himseyf or by collusion with others, to defraud the Govern ment of any tax on tobacco, sntuj or cigars; that he will neither sell, nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put utp and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff; and cigars as bear the manufaceturer's label or caution-notice, and his legal marks and brands, and genuine internal-revenute stamps which have never before been, Peddler of to- used. TEvery peddler of tobacco, snuff, or cignars, travelng with baco to affix,igo. a wagon, shall affix and keep on the same, in a conspicuous place, a sign painted in oil-colors, or gilded, giving his full name, Collector to is- business, and collection-district, and shall obtain a certificate certificate. from the collector of the district, who is hereby authorized and directed to issue the samwe, giving the name of the peddler, his residence, the class of his special-tax receit, and thefact of his Peddler of to- having filed the required bond; and every person peddling bacco to exhibit tobcco shall, on demand of any officer of internal reveftue, -liitld of an yproduce and exhibit said collector's certificate, and, unless he officerl of internal shall do so, may be taken and deemed not to have paid the special Seizue i,, case tcax, nor otherwise to have complied with the law. And in case of reflusi to ex- any peddler shall refuse to exhibit his or her receipt as afore-. said, when demanded by any officer of internal revenue, said officer may seize the horse, or mule, wagon and contents, or pack, P o e e e d in gs b2dle or basket of any person so refusing; and the assessor ulder zeizure. of the district in which the seizure has occurred may, on ten, days' notice, published in any newspapccer in the district, or served personally on the pecddler, or at his dwelling-house, require such peddler to show cause, if any he has, why the horses or mules, wagon and contents, pack, bundle, or basket so seized shall not be forfeited; and in case no sufficient cause is shown the assessor may direct a forfeiture, and issue an order to the collector, or to any deputy collector of the district, for the sale of the property so forfeited; and the same, acfter payment of the expenses of the proceedings, shall be paid to the collector Special t xe sfor the se of the United States; and all such special taxes shall de on filnst of May become due on the first day of May in each year, or on conmin each year. mencing business; and if such peddler shall not have paid the.special tax for the current year he shall pay the same within, thirty days after the passage of this act. In the former case the tax shall be reckoned for one year, and in the latter case proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced Penalty for ped- to the first day of May following. And any person who shall, dling tobacco, &c., after the passage of this act, be found peddling tobacco, snufft; or cigcrs, without having given the bondc, or without having previously obtained the collector's certificate as herein provided, or who shacll sell tobacco, snuff, or cigars otherwise than irn original and full packages as put up by the manufacturer; or who shall have in his possession any internal reveaue stamp or stamps which have been removed from any box or other package of tobacco, snuff, or cigars, or any empty or partially emptied box or other package which has been used Jor tobacco, snuff, or cigars, the stamp or stamps on which have not been destroyed; or shall fail to have affixed to his SPECIAL TAXES. 53 wagon, in a conspicuous place, a sign, painted in oil-colors, or gilded, giving his full name, business, and collection-district, shall, for each such offense, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned not less than six months nor more than one year, or both, at the discretion of the court. SEc. 60. And be it further enacted, That in every case Jlly 20, 1868. where it becomes necessary to ascertain the amount of annual Re-adjust i e lit or monthly sales made by any person on whom a special of special tanes. tax is imposed by this act, or to ascertain the excess of such sales above a given amount, such amounts and excesses shall be ascertaineld and returned under such regulations and in such formL as shall be prescribed by the Commissioner of Internal Revenue; and in any case where the amount of the tax has been increased by this act above the amount before paid by any person in that behalf, such person, except retail dealers, shall be again assessed and pay the amount of such increase from the taking effect of this act; and in any case where the amount of sales or receipts has been understated or under-estimated by any person, such person shall be again assessed for such deficiency, and shall be required to pay the same with any penalty or penalties that may by law have accrued or be chargeable thereon. * * * * *' * [The remainder of this section relates exclusively to tobacco, snuff, and cigars. and will be founed at post, p. 91.] DISTILLED SPIRITS. AN ACT imposing taxes on distilled spirits and tobacco, and for other purposes, approved July 20, 1868, as amended. (The sections of this act are given in their consecutive order, either printed in full or accounted for.) July 20, 1868. Be it enacted by the Senate and House of Representatives of Tax on distilled the United States of America in Congress assembled, That there spirits. shall be levied and collected on all distilled spirits on which June 6, 1872, ~ the tax prescribed by law has not been paid, a tax of seventy 12. cents on each and every prooftgallon, to be paid by the distiller, owner, or person having possession thereof before removal from distillery warehouse; and the tax on such spirits shall be collected on the whole number of gauge or wine gallons when below proof, and shall be increased in proportion for any greater strength than the strength of Fractional gal- proof spirit as defined in this act; and any fractional part lons, bhow taxed. of a gallon amounting to one-half gallon or over in a cask or 12Je 6, package shall be taxed as a gallon, and any fractional part of a gallon less than one-half gallon in any cask or package, shall be exempt fromt tax. Every proprietor or possessor of Who are liable a still, distillery, or distilling apparatus, and every person in any manner interested in the use of any such still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits Tax tobealien. produced therefrom, and the tax shall be a first lien on the spirits distilled, the distillery used foi- distilling the same, the stills, vessels, fixtures, and tools therein, and on the lot or tract of land whereon the said distillery is situated, together with any building thereon, from the time said spirits are distilled until the said tax shall be paid. inodled war tlProvided nevertheless That distilled spirits lawfully deill bonded ware-..house August: posited in a distillery bonded warehouse when this act shall 1872. take effectl may be withdrawn therefrom on payment of the taxes thereon at the rate within the time and in the manner June 6, 1872, ~ fixed by law at the time of such deposit: Provided further, That the spevial tax paid by distillers prior to the taking effect of this R e flt n ding of act, which has not been exhausted by the quantity of spirits diss;ecial tax to dis- tilled as provided by law, shall be refunded upon proper application out of any moneys arising from internal taxes not otherwise appropriated. Jnly 2,),.18c. SEC. 2. And be it further enacted, That proof spirit shall Sttd rd obe held and taken to be that alcoholic liquor which conproof spirits. tains one half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit; and the Commissioner of Internal Revenue, for the prevention and de1The act of June 6, 1872, so far as it relates to distilled spirits, took effect August 1, 1872, except where otherwise providedcl See section 47 of said act. DISTILLED SPIRITS. 55 tection of frauds by distillers of spirits, is hereby authorized HIydrome t ers, to adopt and prescribe for use such hydrometers, saccha- acchlaromne t e rs, rometers, weighing and gauging instruments, * or otherJune, s1872, 5~ 12. means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used or to be used in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; Inspection, &c., and he may prescribe rules and regulations to secure aof spirits. uniformu and correct system of inspection, weighing, marking, and gauging of spirits. And in all sales of spirits of hereafter made, a gallon shall be taken to be a gallon of galonae used ina proof spirit, according to the foregoing standard set forth sale. and declared for the inspection and gauging of spirits throughout the United States. The tax on brandy made Tax on brandy. from grapes shall be the same and no higher than that upon other distilled spirits; and the Commissioner of Internal Revenue is hereby authorized, with the approval of the Brandy made Secretary of the Treasury, to exempt distillers of brandy froxl- a r p1 e s, fromn apples, peaches, or grapes exclusively, from such other exclusively. of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient. SEC. 3. And be it further enacted7 That the Commissioner July 20,1863. of Internal Revenue is hereby authorized to order and require June 6, 1872, ~ 12. such changes of or additions to distilling tapparatts, connecting Commissio ne r pipes, pumps, or cisterns, or any machinery connected with or m a y r e q u i re used in or on the distillery premises, or may require to be put ditios, to, distilon any of the stills, tubs, cisterns, pipes, or other vessels, such licg apparatus, fastenings, locks, or seals as he may deem necessary. and seals. SEC. 4. And be it further enacted, That distilled spirits, July 20, 1868. spirits, alcohol, and alcoholic spirit, within the true intent D efi n i tion of and meaning of this act, is that substance known as ethyl distilled spirits, alcohol, hydrated oxide of ethyl, or spirit of wine, which&' is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance; and the tax shall attach to this substance When tax attaches. as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process; and no mash, wort, or wash Restrictions of fit for distillation or the production of spirits or alcohol produc t i o o f masb, wort, or shall be made or fermented in any building or on any washfit for distilpremises other than a distillery duly authorized according lation, orseparato law; and no mash, wort, or wash so made and fermented spirits therefrom. shall be sold or removed frotm any distillery before being distilled; and no person other than an authorized distiller shall by distillation, or by any other process, separate the alcoholic spirits from any fermented mash, wort, or wash; and no person shall use spirits or alcohol or any vapor of Manufacture of alcoholic spirits in manufacturing vinegar or any other sprits,& frc. article, or in any process of manufacture whatever, unless the spirits or alcohol so used shall have been produced in an authorized distillery and the tax thereon paid. Any person who shall violate any of the provisions of this section shall be fined, for every offense, not less than five hundred Penalty. dollars, nor more than five thousand dollars, and imprisoned 56 DISTILLED SPIRITS. Exception as to for not less than six months nor more than two years: Profermented liquors. vided, That nothing in this section shall be construed to apply to fermented liquors. Joint resolution Resolved by the Senate and House of Representatives of the March 3, 1871. United States of America in Congress assembled, That section Fermented li-fOur of the act of July twenty, eighteen hundred and sixty-eight, quids used for the in relation to fermented liquors, be so amended as not to apply manufacture of v i nf r exciu- to the making of fermented liquids used for the manufacture of sively. vinegar exclusively; but nothing in this resolution shall be construed to authorize the distillation of such fermented liquids except in an authorized distillery. Joint resolution. SEC. 1. " * - All products of disFeb. 5,1867. tillation, by whatever name known, which contain distilled Products of dia- spirits or alcohol on which the tax imposed by law has not ing spirits. been paid, shall be considered and taxed as distilled spirits. July 20, 1868. SEC. 5. And be itfurt7her enacted, That every person having Registry of stills, in his possession or custody, or under his control, any still &c. or distilling apparatus set up, shall register the same with the assistant assessor of the division in which said still or distilling apparatus shall be, by filing with him duplicate statements, in writing, subscribed by such person, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its cubic contents, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been oris intended to be used; one of which statements shall be retained and preserved by the assistant assessor and the other transmitted to the assessor of the district. Stills and distilling apparatus now set up shall be so registered within sixty days froml the time this act takes effect, and those hereafter set up shall be so registered immediately upon their being set up. Any still or distilling apparatus not so registered, together with all personal property in the possession, or custody, or under the control of such person and found in the building, or in any yard or enclosure connected with the building, in which the same shall be set up, shall be forfeited. And any person having in his possession or custody, Penalty for not or under his control, any still or distilling apparatus set up registering. which is not so registered, shall pay a penalty of five hundred dollars, and on conviction shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned for not less than one month nor more than two years. July 20,1868. SEC. 6. And be it further enacted, Tlhat every person enNotice of inten- gaged in, or intending to be engaged in, the business of a tion to carry on distiller or rectifier, shall give notice in writing, subscribed the business of distillerorrectifier. by him, to the assessor of the district within which such business is to be carried on, stating his name and place of residence, and if a company or firm, the name and place of residence of each member thereof, the place where said business is to be carried on, and whether of distilling or rectifying. And if such business be carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. In case of a distiller, the notice shall also state the kind of stills, and the cubic contents thereof, the number and kind DISTILLED SPIRITS 5 7 of boilers, the number of mash tubs and fermenting tubs, and the cubic contents of each tub, the number of receiving cisterns, and the cubic contents of each cistern, together with a particular description of the lot, or tract of land, on which the distillery is situated, with the size and description of the buildings thereon, and of what material constructed. The notice shall also state the number of hours in which the distiller will ferment each tub of mash or beer, the estimated quantity of distilled spirits which the apparatus is capable of distilling every twenty-four hours, and the names and residence of every person interested or to be interested in the business, and that said distillery and the premises connected therewith are not within six hundred feet of any premises authorized to be used for rectifying or refining distilled spirits by any process. In case of a rectifier, the notice shall state the precise location of the premises where such business is to be carried on, the name and residence of every person interested or to be interested in the business, by what process the applicant intends to rectify, purify, or refine distilled spirits, the kind and cubic contents of any still used or to be used for such purpose, and the estimated quantity of spirits which can be rectified, purified, or refined every twenty-four hours in such establishment, and that said rectifying establishment is not within six hundred feet of the premises of any distillery registered for the distillation of spirits. In case of any change in the location, form, capacity, ownership, agency, superintendency, or in the persons interested in the business of such distillery or rectifying establishment, or in the time of fermenting the mash or beer, notice thereof, in writing, shall be given to the said assessor or to the assistant assessor of the division within twenty-four hours of said change. And any assistant assessor receiving such notice shall immediately transmit the same to the assessor of the district. Every notice required by this section shall be in such form and shall contain such additional particulars as the Commissioner of Internal Revenue may from time to time prescribe. Any person failing or refusing to give such notice shall pay a penalty of one thousand dollars, and on conviction shall be fined not less than one hundred dollars nor more than two thousand dollars, and any person giving a false or fraudulent notice shall, on conviction, in addition to such penalty or fine, be imprisoned not less than six months nor more than two years. SEC. 7. And be it further enacted, That every distiller shall, July 20, 1868. on filing his notice of intention to continue or commence Distiller to give business, with the assessor before proceeding with such bond. business, after the passage of this act and on the first day of May of each succeeding year, make and execute a bond in form prescribed by the Commissioner of Internal. Revenue, with at least two sureties, to be approved by the assessor of the district. The penal sum of said bond shall not be less than double the amount of tax on the spirits that can be distilled in his distillery during a period of fifteen days. "- * * * The condition of the bond shall be that the June 6, 1872, ~ 12. principal shall faithfully comply with all the provisions of law 58 DISTILLED SPIRITS. in relation to the duties and business of distillers, and will pay all penalties incurred or ilnes imposed on him for a violation of any of the said provisions; that he will not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be encumbered by mortgage, judgment, or other lien during the time in which he shall carry on said business. The assessor may refuse to approve said bond when, in his judgment, the situation of the distillery is such as would enable the distiller to defraud the United States; and in case of such refusal, the distiller may appeal to the Commissioner of Internal Revenue, whose decision in the matter shall be final. A new bond may be required in case of the death, insolvency, or removal of either of the sureties, and in any other contingency, at the discretion of the assessor or Commissioner of Internal Revenue. Any person failing or refusing to give the bond hereinbefore required, or to renew the same, or giving any false, forged, or fraudulent bond, shall forfeit the distillery, distilling apparatus, and all real estate and premises connected therewith, and on conviction shall be fined not less than five hundred dollars, nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. July 20, 1868. SEC. 8. And be it further enacted, That no bond of a disDistiller must be tiller shall be approved unless he is the owner in fee, unenoDero in fee-sim- cumbered by any mortgage, judgment, or other lien, of the pie, or have written consent of lot or tract of land on which the distillery is situated, or owner, &C. -unless he files with the assessor, in connection With his notice. the written consent of the owner of the fee, and of any mortgagee, judgment creditor, or other person ha"ving a lien thereon, duly acknowledged, that the premises may be used for the purpose of distilling spirits, subject to the provisions of law, and expressly stipulating that the lien of the United States for taxes and penalties shall have priority of such mortgage, judgment, or other enlcumbrance, and that in case of the forfeiture of the distillery premises, or any part thereof, the title of the same shall vest in the United States discharged from any such mortgage, judgment, or other encumbrance. In any case where the owner of a distillery or distilling apparatus, erected prior to the passage of this act, has an estate, for a term of years only, in the lot or tract of land on which the distillery is situated, the lease or other evidence of title to which shall have been duly recorded prior to the passage of this act, the value of such lot or tract of land, together with the building and distilling apparatus, shall be appraised in the manner to be prescribed by the Commissioner of Internal Revenue; and Bond in lien of the assessor is hereby authorized to accept, in lieu of the written consent of said written consent of the owner of the fee, the bond of owner of fee to be accepted in cer- said distiller with not less than two sureties, who shall be tait cases. residents of the collection district or county, or an adjoining county in the same State, in which the distillery is situated, and shall be the owners of unencumbered real estate in said district or county, or adjoining county, equal to such appraised value. The penal sum of said bond shall be equal to the appraised value of said lot or tract of land, together DISTILLED SPIRITS. 59 with the buildings and distilling apparatus, and such bond shall be conditioned that in case the distillery, distilling apparatus, or any part thereof, shall, by final judgment, be forfeited for the violation of any of the provisions of law, the obligors will pay the amount stated in said bond. Said bond shall be inl such form as the Commissioner of Internal Revenue shall prescribe. That section eight be amended so that in case of a distiller[y] or Apr. 10, 1869, d 1. distilling apparatus erected prior to the twentieth of July, Modification of eighteen hundred and sixty-eight, on a tract or lot of land held the foregoing. under a lease or other evidence of title less than fee-simple, which was not required by the laws of the State to be recorded in order to be valid at the time of its execution, or in any case where the title was then and has continued to be in litigation, or where the owner is possessed of the fee but encumbered with a mortgage executed and duly recorded prior to the said twentieth of July, eighteen hundred and sixty-eight, ancd not dlue, or where the fee is held by a fenzmme covert, itfior, person oj unsound mind or other person incapable of giving consent as required by said act, a bond may be taken at the discretion of the Commissioner, as provided for in said section for a distillery erected on land the lease or other evidence of title to which was duly recorded prior to the passage of this act: Provided, That nothing herein contained shall be so construed as to apply to any distillery or distilling apparatus not erected prior to the twentieth of July, eighteen hundred and sixty-eight. Provided further, That in case of distilleries sold at judi- June 6, 1872, 1:3. cial 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 Jrom such sale, on complying with all the other provisions of law. SEC. 9. And be it further enacted, That every distiller and July 20, 1868. person intending to engage in the business of a distiller Plan of distillery. shall, previous to the approval of his bond, cause to be made, under the direction of the assessor of the district, an accurate plan and description, in triplicate, of the distillery and distilling apparatus, distinctly showing the location of every still, boiler, doubler, worm tub, and receiving cistern, the course and construction of all fixed pipes used or to be used in the distillery, and of every branch thereof, and of every cock, or joint thereof, and of every valve therein, together with every place, vessel, tub, or utensil from and to which any such pipe shall lead, or with which it communicates. Such plan and description shall also show the number and location and cubic contents of every still, mash tub, and fermenting tub, together with the cubic contents of every receiving cistern, and the color of each fixed pipe, as required in this act. One copy of said plan and description shall be kept displayed in some conspicuous place in the distillery; two copies shall be fuirnished to the assessor of the district, one of which shall be kept by him and the other transmitted to the Commissioner of Internal [Revenue. The accuracy of every such plan and description shall be verified by the assessor, the draughts-. 60 DISTILLED SPIRITS. man, and the distiller; and no alteration shall be made in such distillery without the consent, in writing, of the assessor, which alteration shall be shown on the original or by a supplemental plan and description, and a reference thereto noted on the original, as the asssessor may direct; and any supplemental plan and description shall be execunted and preserved in the same manner as the original. July 20,1868. SEC. 10. And be it further enacted, That on the receipt of June 6, 872, ~ 2 notice that any person wishes to commence the business of distilling, the assessor shall proceed, at the expense of the United States, with the aid of an assistant designated for the purpose Survey of dis-by the Commissioner of Internal Revenue, to make a survey of tilery. such distillery for the purpose of estimaating and determining its true spirit-producing capacity for a day of twenty-four hours, a written report of which survey shall be made in triplicate, one copy of which shall be delivered 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 Conmmissioner 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 thanc one gallon of molasses, 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 of 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 manner, another survey of said distillery, the report of saicd survey to be made in triplicate and deposited as hereinbefore provided. July 20, 1868. SEC. 11. And be it further enacted, That after the passage June 6, 1872, ~ 12. Of this act it shall not be lawful for * any distiller * to commence or continue the business of distilling, until such disDistillers not to tiller shall have given the bond required by this act, and carry on business * *,until law is cone-s shall have complied with the provisions of law having refplied with. erence to the registration and survey of distilleries, and having reference to the arrangement and construction of distilleries, and the premises connected therewith, in manner and as required by this act; nor shall it be lawful for Distilling andany person to engage in the business of distilling on any rectifying not to premises distant less than six hundred feet, in a direct line, be carried on within six hundred from any premises used for rectifying, nor shall any assessor in aeeachtlonthe assess or collector collect any special tax for rectifying distilled'spirits on any premises distant less than six hundred feet, in a direct line, from any distillery when the distillery and rectifying establishments are occupied and used by different persons; nor shall the processes of distillation and rectification both be carried on within the distance of six hundred feet, in a direct line. In all cases where a distillery and rectifying establishment, distant the one from the other less than six hundred feet, in a direct line, are occupied and used by the same person, said person shall hare the right to elect which business shall be discontinued at that place. In a11 cases where rectifying or distilling shall be discon DISTILLED SPIRITS. 61 tinned under the provisions of this section, and the time for which the special tax for rectifying or distilling was paid remains unexpired, the Secretary of the Treasury is hereby authorized to refund out of any money in the Treasury not otherwise appropriated, on requisition of the Commissioner of Internal Revenue, a proportionate part of any sum originally paid for special tax therefor, which shall be in such ratio to the whole sum paid as the unexpired time for which special tax was paid shall bear to the whole term for which the same was paid. Any collector or assessor of intetrnal revenue who shall fail to perform any duty imposed by this section, or shall assess or collect any special tax in violation of its provisions, shall be liable to a penalty of five thousand dollars for each offense. SEC. 12. And be it further enacted, That no person shall July 20,1868. use any still, boiler, or other vessel for the purpose of dis- )istillingon eer tilling in any dwelling-house, nor in any shed, yard, or en- bidemis' S forclosure connected with any dwelling-house, nor on board of any vessel or boat, nor in any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar or ether are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or where any other business is carried on, nor within six hundred feet, in a direct line, from any premises Jule 6,1872, 1~ 12. authorized to be used for rectifying; and every person who shall use any still, boiler, or other vessel for the purpose of distilling, as aforesaid, in any building or other premises where the above-specified articles are manufactured, produced, refined, or retailed, or other business is carried on, or on board of any vessel or boat, or in any dwelling-house, or other place as aforesaid, or shall aid or assist therein, or who shall cause or procure the same to be done, shall, on conviction, be fined one thousand dollars and imprisoned for not Penalty. less than six months nor more than two years, in the discretion of the court: Provided, That. saleratus may be manufactured, or meal or flour ground from grain, in any building or on any premises where spirits are distilled; but such meal or flour only to be used for distillation on the premises. Providedfurther, That any boiler used in generating steam or heating water to be used in such distillery may be located Proviso to ~ 25, in any other building or on any other premises to be con- act July 13, 1866. nected with such still or boiling tubs, by suitable pipes or other Boiler used in apparatus, or the steam from such boiler in the distillery may or, heating water be conveyed to other premises to be used for manufacturing for use of distelor other purposes. SEC. 13. Repealed by section 12, act June 6, 1872. SEC. 14. And be it further enacted, That any person who shall manufacture any still, boiler, or other vessel, to be July 20, 186s used for the purpose of distilling, shall, before the same is Manufucturer of removed from the place of manufacture, notify in writing still, &c., to give the assessor of the district in which such still, boiler, orn~tice. other vessel is to be used or set up, by whom it is to be used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in 62 DISTILLED SPIRITS. Setting up still, writing of the said assessor for that purpose; and any per&c., without peraty son who shall set up any such still, boiler, or other vessel, without first obtaining a permit froma the said assessor of the district in which such still, boiler, or other vessel is intended to be used, or who shall fail to give such notice, shall pay in either case the sum. of five hundred doliars, and shall forfeit the distilling apparatus thus removed or set up in violation of law. July 20, 1868. Snc. 15. And be it further enacted, That every distiller Distillery wore- shall provide, at his own expense, a warehouse, to be sitlhouse. ated on and to constitute a part of his Idistillery premises, to be used only for the storage of distilled spirits, of his June 6, 1872, 12. own manufacture~, until the tax thereon shall have been paid; but no dwelling-house shall be used for such purpose, and no door, window, or other opening shall be made or permitted in the walls of such warehouse leading into the distillery or into any other room or building; and such warehouse, when approved by the Commissioner of Internal Reven ue, on report of the collector, is hereby declared to be a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the collector of the district, and in charge of Tax on spirits an internal revenue storekeeper, assigned thereto by the to be paid before Commissioner of Internal Revenue; and the tax on the relloval. spirits stored in such warehouse shall be paid before removal from such warehouse. July 13,1866, ~4. 43X * * * No distilled spirits Spirits not to n which the tax has been paid shall be stored or allowed remain on distillery premises after to remain on any distillery premises, under the penalty of tax has been paid. a forfeiture of all spirits so found. * * July 20,1868s. SEC. 16. And be it further enacted, That the owner, agent, receiving-c i s- or superintendent of any distillery, established as hereinterns in distil- before provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, andt to be constructed in the manner to be prescribed by the Commissioner of Internal Revenue, two or more receiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into which shall be conveyed all the spirits produced in said distillery; and each of such cisterns shall be so constructed as to leave an open space of at least three feet between the top thereof and the floor or roof above, and of not less than eighteen inches between the bottom thereof and the floor below, and shall be so situated that the officer can pass around the same, and shall be connected with the outlet of the worm or condenser by suitable pipes or other apparatus so constructed as always to be exposed to the view of the officer, and so connected and constructed as to prevent the abstraction of spirits while passing from the outlet of the worm or condenser back to the still or doubler, or forward to the receiving cistern; such cisterns and the room. in which they are contained shall be in charge of and under the lock and seal of the internal revenue gauger designated for that duty; and on the third day after the spirits DISTILLED SPIRITS. 63 ire conveyed into such cisterns the same shall be drawn off into casks under the supervision of such gauger in the presence of the storekeeper, and be removed directly to the distillery warehouse; and on special application to the assessor or assistant assessor by the owner, agent, or superintendent of any distillery, the spirits may be drawn off from the said cisterns under the supervision of the gauger at any time previous to the third day. All locks and seals Locksandiseals. required by law shall be provided by the Commissioner of linternal Revenue at the expense of the United States from June 61872, 72, 12. and after the passage of this act; and the keys shall be in charge of the collector or such gauger as he may designate. SEC. 17. And be it further enacted, That the door of the July 20,1868. furnace of every still or boiler used in any distillery shall Doors of furbe so constructed that it may be securely fastened and and eSl, wornm-tanks, locked. The fermenting tubs shall be so placed as to be&.c easily accessible to any revenue officer, and each tub shall have distinctly painted thereon in oil colors its cubic contents in gallons, and the number of the tub. There shall be a clear space of not less than one foot around every wood still, and not less than two feet around every doubler and worm tank. The doubler and worm tanks shall be elevated not less than one foot from the floor; and every fixed pipe to be used by the distiller, except for conveyance of water, or of spent mash or beer only, shall be so fixed and placed as to be capable of being examined by the officer for the whole of its length or course, and shall be painted, anda kept painted, as follows; that is to say: Every pipe for the paited, &hc. conveyance of mash or beer shall be painted of a red color; every pipe for the conveyance of low wines back into the still or doubler shall be painted blue; every pipe for the conveyance of spirits shall be painted black; and every pipe for the conveyance of water shall be painted white. If any fixed pipe shall be used by any distiller which shall not be painted or kept painted as herein directed, or which shall be painted otherwise than as herein directed, he shall forfeit the sum of one thousand dollars. No assessor shall approve the approved o n t i I bond of any distiller until all the requirements of the law a nd regulations are cornall regulations made by the Commissioner of Internal Reve- plied with; assesnue in relation to distilleries, in pursuance thereof, shall ror,ioatngtoiern have been complied with. Any assessor who shall violate penalty. the provisions of this section shall forfeit and pay two thousand dollars, and shall be dismissed from office. SEC. 18. And be it further enacted, That every person en- July 20,1868. gaged in distilling or rectifying spirits, and every wholesale Apt. 10, 1869, ~ 1. liquor dealer, " shall place and keep conspicuously on the Signs to be plut outside of his distillery, rectifying establishment, or place UP l)y distillYrs,. VV VL)-J,,Prectifiers, a n d of business, a sign, in plain and legible letters, not less than wholesale liquorthree inches in length, painted in oil-colors or gilded, and dealer. of a proper and proportionate width, the name or firm of the distiller, rectifier, [or] wholesale dealer, * with the words: "' Registered distillery," "rectifier of spirits," [or] n' wholesale liquor-dealer," * as the case may be; and no fence or wall D i t ill r y of a height greater than five feet shall be erected or main- fences. tained arotwd the premises of any distillery, so as to prevent easy and immediate access to said distillery; and every 64 DISTILLED SPIRITS. Distiller to fur- distiller shall furnish to the assessor of the district as many nish keys of gates keys of the gates and doors of the distillery as may be reand doors.gta quired by the assessor, from time to time, for any revenue officer or other person who may be authorized to make survey or inspections of the premises or of the contents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Any person Penalties. who shall violate any of the foregoing provisions of this section by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars. Any person other than a June 6, 1872, ~.12. rectifier or wholesale liquor dealer who has paid the special tax, or a distiller who has given the bond, as required by law, who shall put up or keep up the sign required by this section, or any sign indicating that he may lawfully carry on the busiApr. 10,1869, ~ 1. ness of a distiller, rectifier, [or] wholesale liquor dealer4' shall forfeit and pay one thousand dollars, and, on conviction, shall be imprisoned not less than one month nor more than six months; and any person who shall workl in any distillery, rectifying establishment, [or] wholesale liquorIbid. store, * on which no sign shall be placed and kept as hereinbefore provided, and any person who shall knowingly receive at, carry, or convey, any distilled spirits to or from any such distillery, rectifying establishment, warehouse, or store, or who shall knowingly carry and deliver any grain, molasses, or other raw material -to any distillery on which such sign shall not be placed and kept, shall forfeit all horses, carts, drays, wagons, or other vehicle or animal used in carrying or conveying of such property aforesaid, and, on conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars, or be imprisoned not less than one month nor more than six months. July 20, 1868. SEC. 19. And be it further enacted, That every person Ditjller,s making or distilling spirits, or owning any still, boiler, or books, entries. other vessel used for the purpose of distilling spirits, or having such still, boiler, or other vessel so used under his superintendence, either as agent or owner, or using any such still, boiler, or other vessel, shall, from day to day, malke, or cause to be made, true and exact entry in a book or books, to be kept by hil, in such form as the Commissioner of Internal IRevenue may prescribe, of the kind of materials, and the quantity in pounds, bushels, or gallons purchased by him for the production of spirits, from whom and when purchased, and by what conveyance delivered at said distillery, together with the amount paid therefor, the kind and quantity of fuel purchased for use in the distillery, and from whom purchased, the amount paid for ice or water for use in the distillery, the repairs placed on said distillery or distilling apparatus, the cost thereof, and by whom and when made, and the name and residence of each person employed in or about the distillery, and in what capacity employed; and in another book shall make like entry [of] the quantity of grain or other nmal,terial used for the production of spirits, the time of day when any yeast or other composition is put into any mash or beer for the purpose of exciting fermentation, the quantity of mash in each tub, designating the same by the number of the tub, the DISTILLED SPIRITS. 6 5 number of dry inches, that is to say, the number of inchles between the top of each tub and the surfitce of the mash or beer thlerein at the time of yeasting, the gravity and temperature of the beer at the tifme of yeasting, and on every day thereafter its quantity, gravity and temperature at the hour of twelve meridian; also, the titme when any fermenting tub is emptied of ripe, lash or beer, the number of gallons of spirits distilled, the number of gallons placed in warehouse, and the proof thereof, and the number of gallons sold or removed, with the proof thereof, and the nale, place of business and residence of the person to whorn sold; and every fermenting tub shall be emptied at the end of the fermenting period, and shall remain empty for a period of' twenty-four hours.' On the first * days of each month, June 6, 187'2, ~ 12. or within five dcays thereafter, respectively, every distiller D i t 1 e shall render to the assistalnt assessor an account in dupli- hy re cate, takein froll his books, stating the quantity and kind of mnaterials used for the production of spirits each day, and the number of winte gallons and of proof gallons of spirits prxoduced and placed in warehouse. And the distiller or the plrincipal mimaager of the distillery shall make c1nd subscribe the following oath, to be attached to saidl return:"' I,,- distiller. (or principal manager, as the case nmay be,) of the (listillery at -, do solemnly swear that, since the date of the last return of the business of said distillery, dated day of to day oft - both inclusive, there was produced in said distillery, and withdrawn and placed in warehouse, the number of wine gallons and proof g'allons of spirits, and there were actually mashed antd used in said distillery, and consumned in the production of spirits therein, the several quantities of grain, sugar, molasses, and othler materials, respectively, hereinbefore specified, and no more." The said book shall dalways be kept at the distillery, and Book to be albe always open to the inspection of any revenue officer, and,,y, kept at diswhen filled up, shall 1be preserved by the distiller for a period to inspection 0and not less than two years thereafter, and whenever required ye.e.d t shall be produced for the inspection of any revenue officer. " Alld if any false entry shall be made,. or any June 6, 1872, ~ 12. entry shall be omitted therefrom with intent to defraud or to conceal from the revenue officers any fact or particular False entries, required to be stated and entered in either of said books, or omitting or refusto mislead in reference thereto, or if any distiller as afore books or prodlice said shall otnit or refuse to provide either of said books, or the same, &c. shall cancel, obliterate, or destroy any part of either of such books, or any entry therein, with intent to defraud, or shall permit the same to be done, or such books, or either of them, be not produced when required by any revenue officer, the distillery, distilling apparatus, and the lot or tract of land Penalty. on which it stands, and all personal property of every kind and dlescription on said premises used in the business there carried on, shall be forfeited to the United States. And any person making suchl fitlse entry or omitting to make any entry hereinbefore required to be made, with the intent afWresaid, or who shall cause or procure the same to be done or who shall fraudulently cancel, obliterate, or destroy any -r I R 66 DISTILLED SPIRITS. part of said books, or any entry therein, or who shall wilfully fail to prodluee such books or either of them, on conviction, shall be fined not less than five hundred dollars nor mnore than five thousand dollars, and imprisoned not less thafn six months nor more than two years. July 2,0. 1868. SEC. 20. And be it further enacted, That on the receipt of June 6,1872, ~ 1:3. the distiller's return in each mwonth, the assessor shall inquire Asdessment for aTnd determine vwhether the distiller has accounted for call the defcece. grain or mvolasses used, and all the spirits produced by. him i~n the preceding month.:If the assessor is satisfied that the distiller has reported all the spirits produced by himn, and the quanctity so reported shall be found to be less than. eighty per centunt oJ the producing capacity of the distillery as estivn zted untder the provisions of this act, an assessment shall be made for such deficiency at the rate of seventy cents for every proof gallon. In determinini g the quantity of grain 1used, fifty-six poeunds shall be accounted as a bushel; and if the assessor finds that the distiller has used any grain or molasses in excess of the capacity of his distillery as estimated under the provisionzs of this act, ah. assessmelnt shall be meade againtst the distiller at the rate of seventy cents for every proof gatllon f spirits that shoutlld have been, produced Jfrom, the grain or molasses so used in, excess,,which assessmevzt shall be made whether the quantity of spirits reported is equal to or exceeds eighty per centumot of the prodlucing capacity of' the distillery. If the assessor finds that the distiller has,not accounted for all the spirits produced by him, he shallI friom all the evifdence he can obtain, determine what quantity (f spirits was actuallly produced by such listiller, and an, assessment shall be nmade Jbr the difference between the quantity reported and the quantity showtl to have been actually prod uced, at the rate (f seventy cents for every proof gallon.: Provided, That the actual product shall be assumed, to be in no case less than eighty per centumn of the producing capacity o, the distillery as estimated ulnder the provisions of this act, or under the act Assessment to to' which this is. an acmezn (iment. Any and all assessments made be. a lie on dis- under this section shall be a lien on all distilled splirits on the'illery, ~ distillery prei.is.es, the distillery used for distilling the same, the stills. vessels, fi.xttres, and tools therein, and on the tract o' lad whereon the said distillery is located, together qwith any building thereon, from the timtle such assessment is made until the same shall have been paid. July 20, 1868. SEC. 21. And be itf frther enacted, That the storekeeper Store-keeper to assigoned to any distillery vwarehouse shall also have charge have charge of of the distillery connected therewithl; and, in additionl to the Stdioe-keeper's duties require(l of him as a storekeeper in char ge of a. wareroepeord of distillery house, shall keep in a book to le provid(ed for that purpose, and in the manier to be prescribed by the Cominissioner of Internal Revenue, a daily account of all the meal and vegetable productions or other substances brought, into sazid distillery, or on said premises, to be used for thle Imrl)ose of prod(ucing spirits, firom whom purchased, and when delivere d at said( distillery, the kind and quantity of all fuel used( anrd fromn whom pnu(:hased, and of mill repairs made on said distillery,,and by whom and when 1ade, the names and places of residence of all persons eImployedl in or about the distillery, of the materials put into the mash tub, or otherweis DISTILLED SPIRITS. 67 used for the production of spirits; the time when any ferIuentin g tub is emptied of ripe mash or beer, recordillg the same by the number painted on said tub, and of acll spirits drawn off friom the receiving cistern, and the time w7he the same were drawn off AnyS distiller or person employed in any distillery who shall use, cause, or permit to be used any material for the purpose of making imash, wort, or beer, or for the production of spirits, or shall remnove any spirits ill the absence of the storekeeper or person designated to act as said storekeeper,;hall forfeit and pay double, the amount of taxes on thle spirits so produced, distilled, or removed, and, iin addition thereto, be liable to a penalty of one thousalnd dollars. SEC. 22. And be it furt7her enacted, That every distiller, at the aJuly 20, 188s. hour of twelve meridian, on the tllird day after that on whilch Pro.duction of his bond shall have been approved by the assessor, shall be di.t. med spirite, deemed to have colmmenlced and thereafter to be continu- havecommenced. ously en'ageed in the production of distilled spirits in his distillery, except in the intervals when ihe shall have suspendclel work, as hereinafter authorized or provi(ded. A ny Notice of susdistiller desirinog to suspend work in his distillery may give pension of work. notice, in writing to the assistant assessor of his division, stating wheL.n he will suspend work; and on the day m1entioned in said notice said assistant assessor shall, at thle expense of the distiller, plroceed to faste-n securely the door of every furnace of every still or boiler in said distillery, by locks and otherwise, and shall adopt such other means as the Cominissioner of Internal Revenue shall prescrilbe to prevent the lighting of any fire in such furnace or utnder such stills or boilers. The locks and seals, and other mate Locku se,,eal rials required for such pulrpose, sha11 be furnished to tlhe to be f'rnishled to assessor of the district by the Commissioner of Interiallasese~"'r Revenue, to be d(uly accounlted for by said assessor. Stul notice by any distiller, and the action taken by the assistant assessor in pursuance thereof, shall be immediately reported to the assessor of the district, and by him tralsmitted to the Coinmissioner of Internaul Rtevenue. No distiller, Notice of reafter havilng given such notice, slhall, after the time statedsnPti~n~f work. therein, carry on the )buzsiness of a distiller on said preimises until he shall have given another notice in writinlg to said assessor, stating the timre whlen lie will resume work; and at the tine so stated for resurming work thle assistant assessor shall attend at the distillery to remove said locks aild other fistenings; and thereupon, and, not before, work mnay be resumed in said dlistillery, which fact shall be ilninediately reported tb the assessor of the district, and by him trtansmnitte(t tho t1e Commissioner of Intertnal Revenue. Any Penalties. distiller, after the timne fixed in said notice (lec;laring his intention to suspend work, who shall carry on the businiess of a distiller on saidl pre-nises, or sliall have mash, wort, or beer in his distillery, or on any premnises connected therewithl or who shall h1tve in hlis plossession or under his control anly mash, wort, or beer, with intent to d(istill the salne on said premnises, shall incur the forfeitures and be subject to the sane punishlllent as plrovided for persons whlo carry on the business of a distiller without having given the bond 68 DISTILLED SPIRITS. June 6,1872, ~ 12. required bj lawt: Provided, That nothing in this section shall Exception as to be held to apcply to suspensions caused by unavoidable accident; suspensions caused by una- a nd the Commissioner oJ Internal Revenue shall prescribe rules voidable accident. and regulations to govern in such, ases of involuntary suspension. July 20, 1868. SEC. 23. And be it flrther enacted, That all distilled spirits Drawing off, shall be drawn frorn the receiving cisterns into casks, each gauging,. and re- of not less capacity than twenty gallons wine mleasure, and moval of spirits to wavrehouse. shall thereupon be gauged, proved, and marked by an internal revenue gauger, by cutting on, the cask containing such, spirits, in a manner to be prescribed by the Coinmissioner of Internal Revenue, the quantity in wine gallons, and in proof gallons, of the contents of such cask, and shall be imimediately removed into the distillery warehouse, a;id the gauger shall, in presence of the storekeeper of the warehouse, place upon the head of the cask an engraved stamp, which shall be signed by the collector of the district:tnd thhe storeDistillery-ware- keeper and gauger, and shall h;ave written thereon the numnhouse stamp. ber of proof gallons contained therein, the name of the distiller, the date, of the reeeipt in the warehouse, and the serial number of each cask, in progressive order, as the same shall be received from the distillery. Such serial number for every distillery shall begpin with number one (No. 1) with thle first cask deposited therein after this act takes effeet, and no two or more casks 4Varehoused at the same distillery shall be marked with the same number. The said stamp shall be as followss: Distillery warehouse stamp No. Issued by, collector, district, State of -. Distillery warehouse of - 18. Cask No. contents ~ gallons, proof spirit. United States Storekeeper. Attest: United States Gauger. June 6, 1872, ~ 12. And the distiller or owner of all spirits so removed to the Enltryfordeposit distillery warehouse shall on the first * day of each month,.ll.r ware or within five days thereafter, enter the samtue for deposit in such'warehouse, under such rules and regulations, not inconsistent h1erewith, as the Comuiissioner of Internal Revenue may prescribe; and said entry shall be in triplicate, and shall contain the nanme of the person making the entry, the designation of the warehouse in which the deposit, is maade, and the date thereof7 and [shall] be in form as follows: Entry for deposit in distillery warehouse. Entry of distilled spirits deposited by- in distillery warehouse -, in the - district, State of - on the - day of, anno Domini And the entry shall specify the kind of spirits, the whole numnler of casks, the marks and serial numbers tllereon, the nunmber of gauge or wine gallons and of proof gallons, and the amount of the tax on the spirits contained in them; all of which shall be verified by the oath or affirmation of the DISTILLED SPIRITS. 69 distiller or owner of the same attached to the entry,; ai Botld for paythe said distiller or owner shall give his bond in duplicate, wvith one or more sureties satisfactory to the collector of the district, conditioned that the principal named in said bond will pay the tax on the spirits, as speciiied in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within one year from the date of said bond; and the penal sum of such bond shall not be less than double the amnount of the tax on such distilled spirits. One of said entries shall be retained in the officeeof the collector of the district, one sent to the storekeeper in charge of the warehouse, to be retained and fled in t he warehouse, and one sent with the duplicate of the bond to the Commissioner of Intern.al Revenue, to be fled in i his office. SEe1. 24. And be it f/urther enacted, That any distilled, July 20, 1868. spirits may, on payment of thie tax thereon, be withdrawn Withd'awat from warehouse on application to the collector of the dis- from warehouse, trict in charge of such warehouse, on making a withdrawal entry for. entry, in duplicate, and iin form as follows:Entry for withdrawal of distilled spirits from Wairehouse. Tax paid. EEntry of distilled spirits to be withdrawn, on payment of the tax, fro - warehouse by - - deposited on the - day of --- ann Domain -- - by, in said warehouse. And the entry shall specify the whole number of casiks with the marks and serial nuinbers thereon, the number of gauge or wine gallons, and of proof gallons, and the amount of the tax on the distilled spirits contained in them; a1ll of which shall be verified by the oath or affirmation of the person ma'king such entry; and on payment of the tax the collector shll issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector,,and the other transrmitted by h-im to the Comamissioner of Internal Revenue. SEc. 25. And be it further etnacted, That whenever an July 20, 1863. order is received from the collector for the removal from any Gaunger to mark distillery warehouse of any cask of distilled spirits, on which','Io stap p fiorit tax has been paid, it shlall be the duty of the gauger by warehouse. wnhoum the same is gauged and inspected, in presence of the storekeeper, before such cask has left tihe warehouse, to place upon the head thereof, in such manner as to cover no portion of any brand or mark preseribed by law already placed thereon, a stamp, on which shall be engraved the number of proof gallons contained in said cask on which Tax-paid stamp. the tax has been paid, and which shall be signed by the collector of the district, storekeeper, and gauger, and which shall state the serial number of the cask, the name of the person by whom the tax was paid, and the person to whom and the place where it is to be delivered; which stamp shall be as follows:Tax-paid stamp No. -. Received 18-, from --- tax on 70 DISTILLED SPIRITS. - gallons proof spirit, cask No. —, warelouse at ~-, for d(elivery to at Collector - istrict, State of. Attest: U. S. Storek7eeper. U. S. Gauger. And at the time of affixing the tax-paid sta,.mp or sta. mps, the gauger shall, in the presence of the storekeeper, c ut or burnl upon. each cask the name of the distiller, the district, the date of the payment of [the] tax, the number of proof gallons, and the number of the stalnp, which clttihng or burning shall be erased when suchl- cask is emptied, by cutting or burning a canceling line across sulch marks or Gtauging rndbrainds. W7henever any cask or package of rectified spirits stamilping rectified shall be filled for shipment, sale, or delivery, on the premises of any rectifier, who shall have paid tlle special tax required by law, it shall be the duty of a United States gauger to gauge andl inspect the same and place thereon an. Stamp for recti- engraved stamp, which shall be sigiied by the colleetor of fied spirits. the district and the said gauger, and state the date when a-ffixet, and the number of proof gallons, which stamp shall be as follows: Stamp for reetified spirits T. -. Issued by - collector, district, State of. --- --—, ~ rectifier of spirits in the - district, State of - --, 1-. -- proof gallons. U. S. Gauzger. Gauging and Whenever any. cask or package of distilled spirits shlall stamping of spiriti be filled for shipment, sale, or delivery oni the premises of on premises of wholesale liquorany wholesale liquor-dealer, * it shall be the dttvy of a dealer. April 10, 1869,~I. eUnited States gauger to gauge and inspect the sanne, and place thlereon an engraved stamp, signed by the collector of the district and the said gauger, stating the name of the Ibid. * dealer and tlhe date when affixed, and the number of proof gallons, which stamp shall be as follows:Wholesale liquor- Wholesale liquor dealer's stamp No. ler' tam ssed by, collector --- district, State of wholesale liquor dealer, of district, State of,-,18-. proof gallons. U. S. Gager, - District, State of -. All blanks in any of the above forms shall be duly filled in accordince with the facts in each case. Anid the stamps eAxl;tio ofdam'cpsabove designated shall be affixed so as to fasten the same above designated. securely to the cask or package and duly canceled, and DISTILLED SPIRITS. 71 shall then be imlmediately covered with a coating of tralnsparenlt varnish or other substarnce, so as to protect theimn fromn remloval' or danmagce by exposure; and such affixing, cancellation, alnd covering shall be done in such manner as the Coinmmissioner of Internal Revenue shall bNy regulation prescribe; but such stamps shall in every case be affixed to a smooth surfLce of the cask or other package, which surface shall not have been previously painted or covered with any substance. SEC. 266. And be it further encacter,'hat all stam.ps re- July 20, 868. quired for listilled spirits shall be engraved in their several Stamps, how'iskillnds in book form, andl sla11ll be issued by tShe Colunmis-Sued. sioner of Imiternal Revenue to any collector, upon his requisition, in su(:ch numbers as minay be necessary in the several districts. Each stamp shall have an engraved stub attachedthereto with a numbeir thereon corresponding with an engrived nulnber on the stampl) and tlhe stub shatll not be re- Stubs. nmoved firomn the book. And there shall11 be entered oin the corresponding' stub such mremoranda. of the contenlts (of everyt stamp as shall be necessary to preserve a perfect record of the use of such stamp when detached. SEc. 27. Anfd be it Jf'nrther enacted, That every stamp for July 2, 1868. the paymernt of tax on distilled spirits shall have engrralved Stamlps, uforim of. thereon words andl.figures representing a decimal number of ganllons, and a similar number of gallons shall be engratved on the stub corresponding to such stamp,, and between the stamp and the stiub, and conuectirng them, shall be enlraved nine coupons, whichl beoginning next to thle stamp, shall indicate in succession the several inulnbers of gallons between the number nmamed in the stamip and the decirnmal number next, above. And whenever any collect-or shall receive thie Howv used. tax on the distilled spirits contained in any cask, he shall detach from the book a stamlp representing the derorninate qllantity nearest to the quantity of proof spirits in: such castk, as shown by the gauger's return, with such number of the coupons. coupons attllched thereto as shall be necessary to make np the whole numnber of proof gallons in said cask,' and'any fractional part of a gallon amnonting to onze-hal.f gallon or over jue 6, 1872, ~ r. in atddition to the number of full gallons * shall be regard(led as a full gallon; and any fractional part of a gallo;, less thau Ibid. one-half gallon, irn alny cask or packace shall be e.xempt roo)i tax; and all unused coulpons shall remain attachled to the marginal stub; andl no coupon sliall have any value or significance wlhatever when detached iromn tlhe stamrp and stub. AIdL the tax-paid stamps with the coupons inay denote suIth number of gallons, not less than twenty, as the Comnmissioner of Internal Rgevenue m ay deetm ad-Lvisa)le. SEC. 28. And be it f'r-ther enacct-ed, Th.at tihe boolks of tax- July 20, 1868. paid stamps issued to any collector shall be chalrged to his Accountaiity account at the full value of the tax on the number of gal- forstamp-bookrs. lons represented on the stamps and coupons conta;ined in said books; and every collector shall make a monthly return. to Monthly return the Comm lissioner of Internal Revenue of all tax-paid stimnps issued by himl to be affixed to-any cask or packaige cont. aining distilled spirits, on which the tax has been paid, and account for the amnount of the tax collected; anlti when the 72 DISTILLED SPIRITS. Books of stubs Said collector shall return to the Conmmissioner of Internal conb-,SSoed. tol eTeIevenue any book of marginal stutbs, wXhieh it sihall be is duty to do as soon as all the stamps contained in the book, when issued to him from the office of internal revenue, lhav:e been used, and shall have accounted for the tax on the _numnber of gallons represented on the stampls and coupons tha.t, were contained in said book, there shall be allowed a commission of half of one per centurn on thLe amount of the t[ax on spirits distilled after the passage of this act, in atddition to. any other commission by lhw allowed, which shall be equally divided between the collector receiving the tax ated the assessor of the district in which the d(istilled spirits Distilled-spirit were produced. All stamps relating to distilled spirits sta, mps, other thatn ta-pi 0b1 thnl'dE- mnlnnf tax-paid, value 18 other than the mtax-paid stamps shall be charged to collectresnts. ors as representing the value of ten cents for ea.ch stamtp; Jane 6,s1872, ~ 12 and the books containing such stamps may be intrusted Books of stam p s may bo intrustedby any collector to the gauger of the district, who shall lno gauger by col- matke a daily report to the assessor and collector of all such stamps used by himl, anti for lwhom usedt, and from these reports, the assessor of the district shall assess the persoa for whom they were used, and the collector shall thereupon June 6, 1872, 12. collect the amount due for such stamps at the rate of ten cents for each stamp issued during the month; and when all the staamps contained in any such book shall have been issueld, the gauger of the district shall return the book to the collector with all the marginal stubs therein. June 6,1872. SEC. 15. That the Commissioner of Internal Revenue is Restamping dis-hereby authorized, under regulations to be by himn pretitled spirits on scribed with the approval of the Secretary of the Treasury, which stainps have beenI lost or de- tO issue t ax-paid stamps for the restamping of distilled stroyed. spiirits upon which the tax shall have been duly paid but from which the st amps have been lost or destroyed by unavoidable accideut. Jnuly 20,1868. SEC. 29. And be it further enactedl, That any revenue officer Officer using, or Wh shall affix or cancel, or cause or permit to be affixed intting the or pser -or canceled, any stamlp relating to distilled spirits required stitmipscontrarryto Or provided for in this act in any other malznner or in lanyLal; penalty. other place, or who shall issue the same to any other person than as provided by law, or Legulation made in pursu1ance thereof, or who shall knowingly affix or permit to be m\ffixed any such stamp to any cask or packlage of spirits of which the whole or any part has been distilled, rectified, compounded, removed, or sold, in violation of law, or which has in any manner escaped payment of tax due thereon, shall, for every such offense, be fined not less than five hulldred dollars nor more than three thousand dollars, and be imprisoned for not less thar[ six months nor more than three years. July 20, 1868. SEC. 30. And be it further enacted, That if any distiller Iedtetion of ca- shall desire.to reduce the producing capacity of his distilpacityofdistillery. lery, he shall give notice of such intention in writing to said assessor, stating the quantity of spirits which he desires thereafter to manufacture or produce every twentyfour hours, and thereupon said assessor shall proceed, at the expense of the distiller, to reduce rand limit the producing ca'pacity of the distillery to the quantity st.ated in said DISTILLED SPIRITS. 7 3 notice, bvy placing upon a sutcient number of the fermnenting tubs lose-fittinllg covers, which shall be securely fastened by nails, seals, and otherwise, and in such mnanner as to prevent the use of such tu. bs without removilg said covers or breaking said seals, and shall adopt suchi other precauLtions as shall tbe prescribed by the Colnlnissioner of Internal Rievenue to reduce the capacity of said distillery. And any person who shall break, injure, or in anly mnn-trie B ng, ljerBrneakrwing, inOjurtamper with anIy lock, seal, or other fastening a~.p!ied toin. tanlpelrigin any furnace, still, or fermelnting tub, or other vessel, in )ur 11-ith locks, seal, suance of the provisions of this act, or who shall open or attempt to open any door, tub, or other vessel whildth shall have been locked or sealed, or otherwise closed or f'astenled as herein provided, or who shall use any furnace, still, orl Usstng any f,'rfermenting tab, or other vessel which shall be o locked, which shall be sealed, or fastened, shall be deemed guilty of (a telony, andi locked. on conviction, shall be fined noot less than one thousand Penalty. dollars, nor more than five thonsarnd dollars, and imprisonedi for not less than one year ntor more tlhanl three years. SEC. 31. And be it frther enaoted, Tbhamt Lwhelnever any July 20, 1.86. officer shall require that the water conltained in iany wora — Drawi, off tub in a distillery, at any time when the still shall not be water,. elallsl.g at workl shall be drawn off, and the tub and( Wor01 cleansed, whe r.tquirsi,- c the water shall forthwith be drawn off, and the tub anidofficer. wortn cleansed by the distiiler or his workmen accordingly; and the water shall be kept and continued out of such worm tub oir the spa-e of two hours, or unmitil the officer has finished his examilnation thereof: and for any refusal or neglect to comnply with the requisition of the officerin this behalf, or the provision in this clause conta iled, the distiller shall forfeit the suim of one thousand dollars, and Penalty for re. it shall be lawful for the officer to draw off such water, or fusal or nieglect to any portion of it, and to keep the same drawn off for so coply' longe a time as he shall think necessary. SEC. 32. Ancd be'itf burther enacted, That it shall be lawful July 20, 1863. for any revenue officer, at all times, as wvell by niglht as by Power of rerv day, to enter into any distillery, or'building, or place, used enuofficerto,'%1o. er and examine for the business of distillinu- or in connection therewith distilleries; penalstorage or other purposes, and to examine, gauge, measure, ty for obstrucl in. and take an accounit of every still or other vessel or utensil of any kind, and of all low wintes, and of the quantity and gravity of all mash, wort, or beer, and of all ye}ast, or other compositions for exciting or producing fermenitation in any mash or beer, and of all spirits ancl of all m-aterials for mnaking or distilling spirits, which shall be in any such distillery or premises, or in the possession of the distiller; atnd if any revenue officer, or any person called by him to hhis aid, shall be hindered, obstructed, or prevented by any distiller or by any workman, or other person acting for such distiller or in his employ from entering into any suehp distillery, or building, or place as aforesaid; or if any such officer shall be by the distiller, or his workman, or any person in his employ, prevented or hindered from,. or opposed, or obstructed, or molested in the performance of his duty under this act, in any respect, the distiller shall forfeit the sum of one thousand dollars. If any officer, having de 74 DISTILLED SPIRITS. manded admnittance into a distillery or premises of a, distillery, Cand having declared his name and office, shall not be admitted into such dlistillery or premises by thle distiller or other person having charge of the same, it shaall be lawful for such officer, at,all times, as well by night ias-by day, to break open by force any of the doors or windows, or to brealk through any of the walls of such distillery or prelmises necessary to be broken open or through, to enable him to enlter the said distillery or premises; and the distiller' shall forfeit the sum of one thousand dollars. Jllly 20, 168. SEC. 33. Abnd be it farther en acted, That on the demand Aprill 0, 1869,. of any revenue officer, every distiller, [or] rectifier,'* shall Distillers a, d furnish strongC sa fe, and convenient ladders of sufficientlt rectifiers to furnish facilities. for ex- legth to enablel the officer to exa.rmine antd gaugX any ainination. vessel or utensil in such distillery or premises; andl s-hall, at all times when reqnired( supply all assistance lighlts, Iadders, tools, staging, or other thingns necessary for inspecting the prsmises, stockV, t.ools, and apparatus beloncging, to such person, and shall open all doors, and open for exanmination all boxes1 packa, ges, and all casks, barrels, and other vessels not nutndir thte control of a revenueq officer in Penlalty. Gcharge llunder a penaf!tTy of five hundired ollars for every ref'usal or neglect so to do. July 20,1868. SEc. 34. AZnd be it J' rth erZ ezacfed, That it shall be, lawful Officers to break for any revenue officer, and any person. acting in his aid tI,o prirond lor wtlls break up the g'round on anly part of the dlistillery or prern-,,er to exam ises of distiller, [or] reetiiier, * or any groundl adjoinling April 10, 1869, ~ i. or near to such distilleiry or premises, or any w1 ll or partition thereof, or belongiln thereto, or other plac.e% to search for arny pipe, colk, private conveyance, or utensil; and npon finding' any such pipe or conveyance leadinTg therefrom or thereto, hl may brealicak up any ground, h1ouse, Wvall, or other place through or' into whichl such pipe or othler conveyance shall lead, a-l'id break or cut away suchg pipe or other conveSya.nc, (-tld tllru any cock, or exa!niine whether such pipe or otler conveyance may convey or conceal aniy mas1, wort, orT )eber or other liquor which -m'tay be used fi-r distillAtion of low wines or spirits frlomn the sight or- view of the officer, so as to prevent or hinder himn fromn takling' a true account th, ereof. J.7V, 20,1868. SEC. 35. A~nd be it farther eznacted, That no malt, corn, No process for grain, cr other material shall be mnashed, nor any mash, ashing or disw ort., or beer brewed or natlde, nor any still used by a dis111;;. Cn..of 6,t - tiller at at any tilne between the hour of eleven in the afterd},y. ald I a.. of noo011 of a,iiy SatPurd(la, and the hour of one in the foretoon Monday. of t.he next succeeding iNiondiy; a nd any person who shall! violate the provisions of this section shall be liable to a penalty of olne thousand dollars..Tuly 20, 1868 Sc. 36. An36 d be itf.i/ trher enacted, That all distilled spirits - Spirit ullw- fUflld elsewhere than in;a distillery or distillery warehounse, fully 1e'm ov ( not habrvinrg been removedel thereirom according to law, shall fr...ol ditlblte!lery o: be forfeited to the United States. And in case of the seizwarehouse forfeited. UI'e of an'y distilled spirits ifolnd elsewhere than in a distiliery, distillery warehlouse, or othler warehouse for distilled spirits authorized by l'aw. or in the store or place, of April 10, 1869, 1. business of a rectifier, or of a wholesale liqtor-dea ler,'' or D STILLED SPI RIRl S. 75 in tramsit from any (ll o f n sil eIeG's nl in ease of said pla an i Brden of proof. the seizure of any (tistilled spirits thnd inr any one of the Upoa Co.f onart. places aforesaid, or in transit therefroal', whilh shla,;ll not lhave been received into or sent out therefrom il conformiity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such' spirits or of'the storekeeper, wholesale dealer, [or] rectifier, ha bave not Apr. 10, 18s9,. been m-ade at the time or in the manner required, or in respect to which the ownor or person having possession, control, or charge of said spirits sha:ll have omitted to do any act required to be done, or shall 1have done or comnitted any act p-rohibited in regard to said spirits, the burden of proof shallll be upon the claimant of saitl spirits to show tha.t no fraud has been committed, and that all t.he requirements of the law in relation to the payment of the ta,'x have b)een complied with. And any person who shall reamove or m o v a of shall aid or abet in the removal of any distilled spirits't" pits on whiclt whiclh the tax has not been paid, to a place other thcan the, paid, contrary to law, concealment distillery warehouse provided by law, or woi sliall (:l:e, tl of removal; aidor aid i;n the concealment of any Spirits so removed. or whlo ing, &.; penalty. shlall reimove or shall aid or abet in the removal of any distilled spirits from anuy distillery warehouse, or other -wareh1ouse for distilled spirits authorized by law. in any mannller other th-an is provided by law, or who shall conceal or aidi in the concealm-ent of any spirits so removed, shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, andl shall, on conviction, be fined n.ot less than two hundred dollars nor more thai five thousand dollars, and imprisoned not less than three nollths nor more than three years. Provided, That the tax upon any spirits (1istiltit-l ma'ld re M,.Prh, so, 14 moved from the place where the samt wer'e distilld,: I Assessment of deposited in bonded warehouse as reqi{ ed 1by 1i \V, sl;,11, 91 tax on spi'its reany time, upon knowledge of such fo w.t obltaiicdl 1,; i-d., veCsd witbho t assessor or assistant assessor of the distric{t,,'lr;:i house, as requited spirits were distilled, le assessed by him u-pon the bdistiller by lv. of tlhe same, and certified or returnle i to thie eolletltor, who shiall immediately deimand payment of such tax, a1:nd upon the neglect or refusal of payirent by the distiller', shalll 1r'oceed to collect the sanme by distraint.o But this lprovisiol slhall not exclude any other remedy or proceedliilg plrovidTited by law. fProvided ftcurther, That any person who si1a li sliip, trans- o866o, Jty 13. port or remove any spirituous or fermen~ted liquor'; or win-es, under amny other than the proper name or bra1:,d kPno wn to nous or fiermented the trade as designating the kindt;ltii qaliity to the coiln- iquors or win.es uder false namne teents of the casks or packages containinl tlie sa'n:e, or who or brand. shall cause the same to b)e done, shalll forl-ieit the i ame,' and shall, on conviction thereof, be sutnject to aiid pa t a fine of five hundre(l dollars. Snc. 37.. And, be it fmurther enacted, That no person shall July O0, 18(8. remove any distilled spirits at, any other t ime than after sun- Diltil1ed S-P,it-ts risinll antd before suln-setting, in any cask or pactkage con- "t, to be removed tailling more than ten gallons froml any premises or buildilng'than after sutnin which the same may have been distilled, redistilled, recti- snsg d before. 76 DISTILLED SPInTTS. fied, comrpounded, manufactured, or stored, and every person who shall violate this provision shall be liable to a penalty of one hundred dollars for each cask, barrel, or package, of spirits so removed; and saidc spirits tooether Awvth any vessel containing the samne, and any horse, cart, boat, or other conveyance used in the removal thereofl shall be forfeited to thle United States. July 20X,18. So e. 38. And be it faurther enacted, That any person who Addingsubstan- shall add or cause to be added any ingredient or stubstbanee cel to pcreae ficti. to any distilled spirits before th e tax imposed by law 8ishall, ave been paid thereon, for the )purpose of creating a filtitious proof, shall, on conviction, 1 be fined not less than one hundred. dollars nor more than one thousalnd dollsars fior each cask or package so adulterated, and imlprisoned not less than three months nor more than two yearsl', anid every such cask or package, with its eontents shall be forfeited to the United States. July 20,1s86. Sxe. 39. And be it further enacted, That any person who Evading py-. shall evade or attempt to evade the payment of the ta-x oil meit of the tax on any distilled spirits, in any manner whate ver, shaJll for'feit spirits. and pay double the amount of the tax so evaded or ateChanging marlk tempted to be evaded; and any person who shallt change or or brand on any alter any stamp, mark or brand on any cask or packlge cask, &e. ty cs pka containing distilled spirits, or who shall put into nay casLk or package spirits of greater strength than is indichatedl by Fraudleni use the inspection mark thereon, or who shall fraudulently use of rcack or par.ck- any cask or package- having any- inspection mark or stainp age. 4;9lthereon for the purpose of selling other spiritse or spirits of quantity or quality different fromqthe spirits previously intspectedl thereinl, shall forfeit and pay the suml of two hutldred dollars for every cask or package on which the stainmp or mark is so changed or altered, or which is so frauduleatly used, and, on convictiou, shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than one month nor more than one year. July 20, 186s. SEc. 40. And be it further enacted, That any persqn who using falseshl~ll knowingly use any false weights or measures in asweights, &c., in as- certaining, weighing, or measuring the quantities of graih,, als; using ueis meal, or vegetable materials, molasses, beer, or other subtered materials for stances to be used for distillation, or who shall destroy, break, injure, or tamper with any lock or seal which may be placed on any cistern-room or builditlg, by the duly authorized officers of the revenue, or shall opern said lock or seal, or the door to sueh cistern-rooml or building, or shall in any manner gain access to the contents therein in the -absence of the proper officer, shall, otl conviction, be finled not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than one year nor more than three years; and any person who shall use anv molasses, beer, or other substance, whether fermented on the premlises or elsewhere, for the purpose of produecing spirits, before an account for the same shall have been registered in the proper record-book provided for that, purpose, shall forfeit and pay the suam of one thoasand dolhkrs for each rand every offense so committed. DISTILLED SPIRITS. 77 SEC. 41. And be it f-urther enacted, That it shall be la. wful Jul. 29, 1868. for ally internal-revenue officer to detain any cask or Power of officers p)ackage containing, or supposed to contain, distilled spirits to detait packages of sririts'for fortywhen such officer has reason to believe the taxs iinposed b)y eig6lt hours o suslaw upon the same has not been paid, or that the same is P"on. being removed in violation of law; and every such eask or package may be held by such officer at a safe place until it shall be determined whether the property so detained is lia ble by law to be proceeded against for forfeiture; but such summary detention shall not continue in any ease longer thanl forty-eight hours, without process of 1Maw or intervention of the officer to whom such detention is to be reported. SEc.. 42. And be it further enacted, That no distillery nor July 20, 1868. distilling apparatus seized for any violation of law sllall be Release of dis released to the claimant or any intervening 1,- party beforetillery,&c.,seized, jlludgllnet, except in case of a distillery for whic bond has folet j udgmentnt, been given, and whiceh has a registered producing capaclity of June 6, 1872, ~ 12. one hundred and fifty proof g'allons, or more, per day, on showing' by sufficient affidav-is that there are hogs or other liv-e stock, not less thtan fifty head ii numiber, dleplendilo for their feed on the products of said distillery which would suffer injury if the businless of such distillery is stoippe l; such distillery in that case amay be released to the claiii;ant, or any other intervening party, at the discretion of the court, on a bond to be given and approved iii open court withl two or more sureties for the filll appraised xtlue of all the, prop~erty seized, which value shall be ascertainiaed by three colnpetent alppraisers to be desig'nated and l a-ltpoilted by thle court. In case of tile seizure of a!.nd jugtlit1ent of stills,&c.,to b destroyed in cer forfeiture against any distillery used or fit for use ill thetin cases of for production of distilled spirits having a registered lroducling feiture. capacity of less than one hundred and fitty gallons per diay7 or of any distillery because no bond has been giqenn, the still, June 6,1872, 1~ 1 stills, doubler, worni, worm tub, and all mash tals iLd ferlienTtinlg tubs shall be so destroyed as to preveiit the use of the s,~ame or any part thereof for the purpose of distillink; and the materials shall be sold as in case of other forfeited property. SEC. 43. And be it further enacted7 That it sllall be the July 20, 1868. duty of every person who empties or draws off; or causes Stamps, mark, to be emptied or drawn off; any distilled spirits friom a cask &c.,tobeeffaced or package bearing any mark, brand, or stamp required by time of emptyin -law, at tile time of eimptying such cask or package, t efflmce and obliterate said mnmrk, stamp, or brand. And the Con1 mis- June 6, 1872, ~ ii sioner qf Internal Revenue may mcake such chan e int stamp~s Commnission and may prescribe such instruments, or other meas Jor attacth- in stamps and prc i~nijg, protecting, and canceling stamps fbr tobacco, snuff, cigars, scrfibe instrumen, for attaching, pr( distilled spirits, and fermenlted liqu.ors, or either of them,, as he tectiig, and cn, and the Secretary of the Treasury shall approve, suce/ instru- eling the same. ments to be furnished by the United States to the persons using the stamnps to be affixed therewith, under such regulation, as the Commissioner of Internal Revelmcue may prescribe. Any such cask or package fromt whlich said mark, brand, and stamp is not so effaced and obliterated, as herein required, shall be forfeited to the United States, and may be seized by any 78 DISTILLED SPIRITS. Penalty forofficer of internal revenue wherever found. Any railroad in.....poftion, &his'company or other transportation co-ampany, or personl, w11) section, shall receive or tralnsport, or have in possession with itelit to transport, or with intent to cause or procure to bew transp)orted, any such emipty cask or package, or any parlt thtreof, having thereon any brand, mark, or stcaml) require(d t1v law to be placed on any cask or package containlil' distillled spirits, shall forfeit three hundred dollars for each( sucel cask or paclkage or any part thereof, so reof so received or tra- - ported, or hcad in possession with the intent atoro0esaitld; inllI any boat, railroad car, cart, dray, mwa.gon, or otlier vcelicle k ani all Ilorses or other animall s used inl carrxyilg or trailsporting tlhe same, shall be forfeited to the Ullitedi StItes. Penalty for fail- Ally person who shall fail or nleglect to efface and obliteral-e ingtoeTs;eemarks, said mark, stamps or brand, at the time of eliptyillt SUin C a caPsk or paJckage, or who shall receive any sicl cilask or package, or any' part thereof, with the intent aftoresaidl, or who shlall transport the same, or knowvingly aid or assist therein, or who slhall remove Iany stainp )provided(l by thill act fI'om aily cask or package containing or which hadl ci)ltained distilled spirits, wvithout defacing and destro,ayi,,n thet, sailne at tlhe time of such remo'val, or who shall iid or assist therein, or who shall have in his possession aiy stuch l StCin) so rettmoved( as aforesaid, or have in his possession,.V C,(,it-.aving in pos-celed st1amp or any sta~mp which has been ulsedl ori wthitil session canceled stamps, &c. purports to have I)een uset, upon anlly cask (ot' 1piwc,;1-e,f' distilled spirits, shall be deemed guilty of' t feloint\y, adil, o:Oil conviction, shall be fined not less than five ililulltle(l d1;ildr-i; nor more than tenl thousand dollars, and impr'is;)lned not less than one year nor miore than five Sears. Jnly 13, 1866. SEC. t38',. Buying or sell- Ally personr who s-hall knowingly purchase or sell, wi il i in tig withli sprection markis thereoln, any cask or package, ltt thle Si.ll, sliit ca,s llich has been t1used for distilled spirits, * shall folrf it, }t(l;Pay t i:. have bell need. sumn of two hundred dollars for every cask so, pturhi tsed oir usedl. July 20, 1868. SEC. 44. And be it firther enacted, That alny ptersoll wivtl: Jue, 1-87'2, ~ 12. sha1ll carryr Oil the busiiless of a ~ rectifier, ~ wtill)es;al ie lh: Apill 1o, 1869, ~ 1. dealer, rettil liquor (letler, or manunfactulrer o1, stills, wir!l. Rectifier, whole- lout llh\i1 paid the special tax, as required by lii, 0)1 \'> sale liquor-dealer, retail liquor-deal- lall catry on the [btsiless of a distiller xvittat Iti, Vi er, malnufacturer ogiven Iibond as requireil by laxw, or who shall eilAt2'g' it eI>i of stills, carlrying b, on business with- carry clt tlte busiess ot a distilsler withi intetltt to l l'rtu: i tlit: out paymenllt of Unitedl States of' the tax oil t}he spirits distilled b, la in or a' v i Distiller not part thlerof, shall, otr every such offense, be fillel netd lesst til; L giving bond, or olo tehousaitd dollars itor more than five tilou rs-ltl dolll'i.: engaging in the business with in- and imiprisoed 1 otL less th;I six mo11101ths nor li)it'e tilltit ta,x tent to defraud the United States. years. Alls l (all distilled spirits or wines, anti all til sit s or oth' appar:atus, fit or interntled to be used for thie tli st ill ii l) ) rectification of sl)irits or for the compoundillin of, lioilutl:.,i ownIed by such l ersoll, wherever foand, ad ll i ist i ti,{ spirits or wines antd persona.l property ftuoal it; tVie tli-s April 10, 1869,~1. tiitlery or rectitvitg' est at(hlislhnent, * or in a.l ty iiililt' room, yard, or enclosure connected therewith, awil used witi or constitutiing a part of the premises; and all thle rigtl DISTILLED SPIRITS. 79 title, and interest of such person ini the lot or tract of land on which such distillery is situated, tand iall righlt, title, and interest therein of every persou who knowingly has suffered or permitted the business of a distiller to be thiere carried on, or has connived at the same; and all personal property. owned by or in possession of any person who has permitted or suffere(l any building, yard, or enclosure, or any plart thereof, to be used for purposes of ingress or egress to or from! such distillery which shall be found in any sElch bilding, yard,' or enclosure, and( all the right, title, and intol rest of every personL in any premises used for inglress or egress to or froi'O suchG distillery, who has knowingly satfered or permlnitted such premises to be used for such ingress or egress, shlall be forfeited to the United States. SEC. 5. And be5e it farther ernacwted, That every person eu.- March 31,1868. gaged ill carrying on the business of a distiller who shall Distillerdelrlaucddefraud or attempt to defraud the United States of the tax ing or attemptilig on the spirits distilled by him, or any part thereof, shall United States of forfeit the dlistillery and distilling apparatas used by himn, tax Oirit. and all distilled spirits and all raw materials for the production of distilled spirits fotund in the distillery and on the distillery premises, and shall, ol conViCtion, be.fied not less than live hundred dollars,7 nor more thanl five thoulsand dollars, and be imprisoned inot less thair six monuths nor mnore tlhan three years. SEc. 45. And be it fitrther enacted, That every rectifier July 20, 868s. [and] wholesale liquor-dealer - shall provide limself with April 110, 1869, ~ 1. a booli, to be p)repared a,ild kept in sucIh frirm as shall be RctifiEer's jau prescribed by the Commissionler of Internal Revenue, and dealer's boo,. shall, 011 the same day on which he receix es airy spirits, and before he shall draw off any part thercof, or ad(1 water or anything thereto, or in any respect alter the salalne, enter in such book, and in' the roper columns respectively prepared for the purpose, the date whenii the naLtme of thle )person or firn froln whom, and the place whence the spirits were received, by whom distilled, rectified, or comnpotunded, an& when and by whom inspectedl, and, if in the original package, the serial number of eachl paclkage, the number of wine gallons and proof gallons, the kind ot' spilit, and the number and kind of adhesive stamps thereon; aIn(l every such rectifi'er * and wholesale dealer slall, at the time of send- April 0,1869, ~1. ing out of his stock or possession any spirits, and before the same shall be remioved from his prellises, enter, in like mlanner, in the said book0 the (Ly whe0, and tlhe hrnanme and place of business of the person or tirml to uwhorn sI ll spirits are to be sent, the quantity and the kindl oL quallity of such spirits, and also the number of gallons an(dl tlaetions of a gallo6n at; proof; and, if in the originsl )packages in which' they were received hle shall enter the namre of the distiller and the serial number of the pacliage. And every such book shall be at a.ll times kept in sonine public or open place on the premises of such rectifier [or] wlidtelsale dealer, * Ibid. respectiveily- for inspection; and anly revente offiher mray matke an examination of such1 book antt take an abstract therefromt; and every sucht book, whe it has been filled up as aforesaid, shall be preserved by such 1ectifier, [or] whole 80 DISTILLED SPIRITS. April 10, 1869, ~ 1. sale liquor-dealer - for a period not less than two years; and' during sue1h timne it shiall be produted by him to every revenue officer demanding the saine; and if any rectifier, [or] ibid. wholesale dealer * shall refuse or neglect to provide such -book or to make entries therein as aforesaid, or shall cancel, alter, obliterate, or destroy any part of such book, or any entry therein, or make any false entry therein, or hiinder or obstruct any revenue officer froii examining such book or natking an entry therein, or taking any abstract tlere'fromn; dor if such book shall not be preserved or not produced )by any rectifier, or wholesale dealer, "- as hereitlbefore, directed, he shall pay a'penaltNy of one hundred dollars, and, on econvietionl, shall be fined not-less than one hundred dollars nor more than five thousand dollars, and imprisoned 01868 ot less than three mionths nor miore'tihlau three years. n-y'20,-188. SEC. 46. And be it further elnacted, That it shall not be April 10,e1869,~ 1. lawful for any rectifier of-distilled spirits, * liquor dealer, Purchase of o quanntities greeater wholesale or retail liquor dealer, to purclrase or receive (any lohans fom oe per distilled spirits in quantities greater thin twenty gtallons poll. front any person other than an authorized rectifier of disApril 10, 1869, ~ 1 tilled spirits,? distiller, or wliolesale liquor dealer. Any persotn violating this section shaill forfeit and pay one thtousand dollars: Provided, Thatt this shall not be held to apply to judicial sales nor to sales at publie auction Inade by an auctioneer [who has paid a special tax as suclh.] July 20, 1868. SEC. 47. And be it further enatea.d, That all distilled spirits Spirits drawn drawn fromt any cask or other package, and pl aced in any into new packa- other cask or package containi tlot less than ten gallons, ges containing ten I' gi eo;m.llon.s or more to and initended for sale, shall be again inspected aind gau-ged, b:Xdie. and tghe casls or package into which it is so transftir'red shall be marked or brranded, and sunch mnarking (lnd branding shall distinctly indicate the namue oft the gauger, the time and place of inspection, the proof of the spirits, the particular natime of such spirits as known to the trade, together with the iname and place of business of the dealerl [orI reeApr. 10, 1S69, ~ *. tifier, * as the case may be;,and in all cases, except where such spirits have been rectified or compounded, the name also of the distiller, and the distillery where such spirits were producedl, and the serial number of the original packJnne 6, 1872, ~12. age, or in, case such spirits shall have been rectified, the name of the recctifier and the serial number of the rectifier7s stamp; Penalt.y. and the absence of such mark or brand shall be taiken and held as sufficient cause aind evidence for the forfeiture of such unmarked packages of spirits. July 20, 1868. SEC. 48. And be it furlther enacted, That on all wvines, liquos, June 6, 1872, ~ 12. or compoui ds known or denominated as wine, ancd mace in Tax j neimilation iitation of sparkling wine or champagnee,, but not made fromn wines. grapes growon in the United States, and on all liquors, not mnade from qrapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, there shall be levied and collected a tax of ten cents per bottle or package containing not imore than one pint, or of twenty cents per bottle or package I The special tax here referred to was repealed by ~ 1, act July 14,1870. DISTILLED SPIRITS. 81 co;ntaiining more than one pint and not more than one quctart, and at the same rate ffor any larqger q.antity of such merchandi8Dse, however the same zay be put up, or whatever may be the pacekcage; and the Conmmissioner of Internal Revenue shall cause to be prepared suitable and special stampns denoting the Ho,, to?-, tax herein iinzposed, to be acixed to each bottle or package con- stamped. taining such merchandise, by the person manufacturing, compoutncinbg, or putting up the same, before removal fr omt the place of manfacture,-compounding, or?putting up; said stamp2?s -to be acfixed and canceled i? such gmanner as the Com3tissioner of internal Revenue may prescribe; and the absence of such stanp,from any bottle or package containing such merchandise shallv be prima-facie evidence that the tax thereon has not been pyaid, and suche merchandise shall be forfeited to the United States. Any Iperson counterfeiting, altering, or re-utsing said, stamps shall be subject to the same pe nalties as are imp)osed for the same offences in relation to pIroprietary stamps. SEC. 49. See Oficers. S:EC. 50. See Officers. SEC. 51. See. qcers. SEC. 52. See O/7leers. Suc. 53. See Officers. SEC. 54. See Drawback. SEC. 55. And be it farther enacted, That distilled spirits July 20, 18t. tmayC be withdrawn from distillery bonded warehouses, a-t -he June 6, 1872, ~ 1. in, stance of the owner of the spirits, for exportationt in the spirits withdrawnl o0'iginal casks, in quantities of not less than one thousand f ro i' b o l d, d gatllons withoutt the 1payment of tax, under such rules an, dout paymlent or ref.gulations, and cqfte-r iaking s2uch entries nand executing and tax. fil;incg aith the collector of the district from which the'reimoval is to be -miade such bonds and bills of lading, and yidvingy such other additional secu rity as may be prescribed by the CommSitesitoner of Internal:Revenue, witth the apjproval of the Secretary of the Treasaury: Providedd That bonds given under -this seetion shall be canceled under Such regulations as ts he Secretary of the Treasury shalltrescribe. All distilled spirits intended for export, as aforesaid, befJore being removed fromn the distillery warehouse shall be marked as the Comniissionter ojf Internacl evenue may prescribe, and shall hsave a' xed to each Cask8 an engr:aved s-tamp indicative of such intention, to be provided and furnished by the several collectors as in the case of other stamps, and to be charged to the m and accotuntedl for i the same manner, and for the expense attending, the providing and a:ffxing sutch stamps twenty-five cents for each] package so stam)ped shall be paid to the collector on iakigty the entry Jobr siuch transportation. When the owner of the spirits shall have made the _proper entries, filed the bonzds, and otherwtise comnplied with all th/e requirements of the law cad regul1ations as herein, provided, the collector shall issue to him a permgit for the renoval and, trans,_portation of said spririts to the collector of the port fromt which the same are to be expj)orted, accurately describing'the sptirits to be shipped, the amount of tax thereon, the State and district from which the samle is to be shipped, the namze of the distiller by whomn distilled, the port to which the saime are to be transported, the name of,the collector 6 T P. 82 DISTILLED SPIRITS. of the port to whom the spirits are to be consigned, and the route or routes over which they are to be sent to the port of shipment. Such shipmeit sh1all be made over bonded routes whenever practicable. The collector of the port shall receive such sp3irits, and permit the exportation thereof under the same rules and regulations as are prescribed for the exportation of Fraudulent claim spi?'its upon which the tax has been paid. And if any person for drawback. shall jraudulently claim, or seek, or obtain an allowance of drawback on any distilled spirits, or shall frautduiently claiTmn any greater allowance or drawback than the tax actuially paid thereon, such person shall forfeit and pay to the Government of the United States triple the amount wrongfully and fraudulently sought to be obtained, and, on conviction, shall be imprisoned not more than ten years; and any owner, agent, or nmaster of any vessel or any other person who shall knowingly aid or abet in the fraudulent collection or fraudulent attempt to collect any drawback upon, or shall knowingly aid or permit any fraudulent change in the spirits so shipped, shall, on conPenalty for. viction, be fined not exceeding five thousand dollars and imprisoned not more 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 forbfeiture. Relanding spirits Any person who shall intentionally reland within the juwhich have been risdiction of the United States any distilled spirits which have shipped for expor-..hi. tation. been shipped for exportation under the provisions of this act, or who shall receive szuch relanded distilled spirits, and every person who shall aid or abet in such relanding or receiving of suck spirits, shall, on conviction, be fined not exceeding five thousand dollars, and imprisoned not more than three years; and all distilled spirits so relanded, together with the vessel fr'om which the samte were releunded within, the jurisdiction of the United States, and all boats, vehicles, horses, or other animtials itsed in relaCnding and removing such distilled spirits, shall be forfeited to the United States. July 20, 1868. SEC. 56. And be it further enactedt That * * " 1 whenever leun a ware- in the opinion of the Commissioner of Internal Rieveniue any helnsebcomes,n- distillery or other warehouse shall become unsafe or unfit for use, or the merchandise therein shall for any reason be liable to loss or great wast, age, the Commissionler may discontinue such warehouse, and require that the merchandise thereitn shall be trans-fIerred to such other warehouse as may be designated by himt within such time as he shall prescribe. Such tra,nsfer shall be made under the supervision of the collector, or such other officer as many be designated by the Commlissioner; and the expense thereof shall be paid by the owner of the merchandise; and if the owner of' such mercha-ndise shall fail to make such transfer within the time prescribed, or to paiy the just and proper expense of such transfer, as ascertained and cdeerinmled by the Comrmissioner, such merchandise maay be seized and sold 1 The portion of this section omitted related only to distilled spirits iu bonded warellouse July 20, tSfS3, and has ceased to be opers'Liv e b1y the withdrawal of the spirits within the timne linited. DISTILLED SPIRITS. 83 by the collector, in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the costs and expenses of such sale and removal, and the balance paid over to the owner of such merchandise. SEC. 57. And be itfJrther enacted, That any person own- July 20, 1868. ing, or having in his, possession, any distilled spirits Stock on hand. intended for sale, exceeding in quantity fifty gallons, and not in a bonded warehouse at the time when this act takes effect, shall immediately make a return, under oath, to the collector of the district wherein such spirits may be held, stating the number and kind of packages, together with the marks and brands thereon, and the place where the same are stored, together with the quantity of spirits, as nearly as the owner can determine the same. Upon the receipt of such return the collector, being first satisfied that the tax on said spirits has been paid, shall immediately cause the same to be ganged and proved by an internal revenue gauger, who shall mark, by cutting, the contents and proof on each cask or package containing five wine gallons or more, and shall affix and cancel an engraved stamp thereon, which stamp shall be as follows: Stamp for stock on hand. NO. -. Stamp for stock Issued by -,. on hand. Collector of district, State of —. Distilled spirits. Tax paid prior to (here engrave the date when this act takes effect.) - proof-gallons. Gauged ----—, 18-. --— Gager. All distilled spirits owned or held by any person, as aforesaid, shall be includled in the same return, and the gauging shall be continuous until all the spirits owned or held by such person are gauged or stamped, as aforesaid, and a report thereof in duplicate shall immnediately be made by the gauger to the collector and assessor of the district showing the number of packages, contents, and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the Commissioner of Internal Rtevenue. No such spirits shall be gauged or stiamped in any cistern or other stationary vessel. Any person owning, or having in possession, such spirits and refusing or neglecting to make such return shall fobrfit the P e n ala y for same; and all distilled spirits found, after thirty day s fIoml ftlre t moarln the time this act takes' efiect, in any cask or packi,ge, and stamp pac~k. ages. containing 1'g five gallons or more, without ha.n vi' 6, 1872, 12. thereon each mnark a.nd stamp required therefor by. this act, shall be f-orfeited to the United States. Any person who shall gauge,' mark or stamnp any cask or package of distilled spirits under the provisions of this section1 or who shaill cause or procure the same to be done, knowing that the same were manufactured or removed from warehouse subsequent to the taking effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be finld not less than five huinidred dollars nor more than five thou 84 DISTILLED SPIRITS. sand dollars, and imprisoned not less than six months nlor more than three years. All stamps required by this section shall be prepared, issued, and affixed upon casks and packages and canceled in the same manner as provided for other stamps for distilled spirits in this act, and shall be chargedl at the rate of twenty-five cents for each stamp. Jubly o,,1868. SEC. 58. And be it further enacted, That all distilled spirits Spirits sold underforfeited to the United States sold by order of court or judiciai process, or under process of distraint shall be sold subject to tax; and dstrasint. the purchaser shall immediately, andl before he takes possession of said spirits, pay the tax thereon. And any distilled spirits condemned before the passage of this act, and in the possession of the United States, shall be sold as herein provided. And if any tax-paid stamps are affixed to Stapamp to obeany cask or package so condemned, such stamps shall be destroyed before sale. obliterated and destroyed by the eollector or marshal after forfeiture and before such sale. SEC. 59. See Special Taxes. July 13,1866. SEC. 44. And be it further enacted, That all boilers, stills, Forfeited boil-or other vessels, tools, and implements, used in distilling or ers, stills, &c., to rectifying, and forfeited under any of the provisions of this be sold at public sold at blio act, and all condemned materialn together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other nmaterial suitable for distillation, shall, under the direction of the court in whichl the forfeiture is recovered, be sold at public auction, a.nd the proceeds thereof, after deducting the expenses of sale, shall lbe disposed of according to law. And all spirits or spiritaorfeitddliquorsed liquors which may be forfeited iunder the provisions of to be disposed of by commissioner. this act, unless herein otherwise provided, shall be disposed July 20, 1868,. of by the Commissioner of Internal Revenue as the SecreWords p erso tary of the Treasury may direct. - And any word or word or persons to in- in any and all parts of this act, and of all acts to which this clude s a r t n er - addiol ships, &. act is additioal, indicating or referring to person or persons, shall be taken to include partnerships, -firms, associations, bodies corporate or politic, or any other party whatsoever, when not otherwise designated, or manifestly incompatible July 20, 1868, ~42. with the intent thereof., TOBACCO AND SNUFF. SEC. 60. [The first portion of this section relates to special taxes and will be found under that head. The second portion is printed succeeding section 71, post, p. 91.] SEC. 61. And be it further enacted, That upon tobacco and July 20,'1868. snuff which shall be manufactured and sold, or removed Taxon tobacco for consumption or use, there shall be assessed and col- andsnuff. lected the following taxes: On snuff, manufactured of tobacco or any substitute for Tax on snul. tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of thirtytwo cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. On, all chewing and smoking tobacco, fine-cut, cavendisl, June 6,1S72, s 31. plg, or twist, cut or granulated, of every description; o~n to- Tax onlhewing bacco twvisted by hand or reduced into a condition to be con- and soi-oking tosunaed7 or in any manner other than the ordinary node of drying and euring, prepared fbr sale or consumption, even if prepared without the use of any macc7tine or instrument, and without ~ being pressed or swe.etened; and on0 all fine-cnut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of twenty cents per pound. SEC. 62. And be it further enacted, That from and after the July20, 186s. passage of this act all manufactured tobacco shall be put Tobacco ad up and prepared by the manufacturer for sale, or renoval snuff, ho0w put up. for sale or consumption, in packages of the following' description, and in no other manner: All snuff in packages containing one, two, four, six, eight, and sixteen ounces, or in bladders, and in jars containing June, 187, ~ 31. not exceeding twenty pounds. All fine-cut chewing tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing ~ one, two, four, eight, and sixteen ounces, except that fine- Ibid. cut chewing tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each. All smoking tobacco, and all cutt and granulated tobacco Ibid. other than fine-cut chewingq, and. shorts, the refnse of fine-cut chewing, all fine-cut shorts which has passed through -a I Section 31 of the act of June 6, 1872, provides as follows: "That on and after the first day of July next the act entitled'An act imposing taxes on distilled spirits andc tobacco, and for other purposes,' approved July twentieth, eighteen hundred and sixtv-eight, be, and the sale is hereby, amended as follows:" The sections of said act following, relating to tobacco, snuffi and cigars, alre printed as thus amended. 86 TOBACCO AND SNUFF. riddle of thirty-six meshes to the square inch, and all refuse June 6, 1872, ~:3. scraps, clipings, cuttings, and sweepings of tobacco, in packages containing two, four, eight, and sixteen ounces each. All cavendish, plug, and twist tobacco in wooden packages not exceeding two hundred pounds net weight. And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manuIbid. facture * and the registered number of the manufiactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and- descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported. Ibid. And provided further, That fine-cut shorts, the refuse of Shorts, refusefine-cut chewing-tobacco. refuse scraps, clippings, cuttings, and scraps, clippings,, o' may cuttings,aclippnd sweepings of tobacco acy be sold sn bulk as material and wZithsweepings of to- out the payment of tax, by one manufacturer directly to another bacco may be sold t in bulk, as mate- manufacturer or for export, under such7 restrictions, rules, and rial, &c., without regulations as the Commissioner of Internal Revenue may prepayment of tax, under restricions, scribe: And provided further, That wood, metal, paper, or aLkc. other materials may be utsed separately or in combination for Wood, metal, packing tobacco, snuff, and cigars8, under sutch reg, ulations as paper, &c., may theCom es ih besedinpacking. e Commissioner of Interncttl Revenue may estblish. July 20, 1868. SEc. 63. And be it further enacted, That every person before commencing, or, if already commenced, before colltinuing the manufacture of tobacco or snuff, shall, in addition to a compliance with all other provisions of law, furnish, without previous demand therefor, to the assessor or assistManufacturer's ant assessor of the district where the manufacture is to be statement, carried on, a statement, in duplicate, subscribed under oath or affirmation, accurately setting forth the place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting machines, presses, snuff' mills, hand mills, or other machines; the name, kind, and quality of the article manufactured, orI proposed to be manufactured; and, if the same shall be manufactured for, or to be sold and delivered to, any otlher person, as agent, or under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it lasOI1Cu is to be delivered; and shall give a bond in conformity with the provisions of this act, to be approved by the collector of the district, in the sum of two thousand dollars, with an addition to said sum of three thousand dollars for each cutting machine kept for use, of one thousand dollars for each screw-press kept for use in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuff mill kept for use, and of one thousand dollars for each hand mill, or other mill or machine, kIept for the grinding, cutting, or crushing of tobacco; that he will not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he will render truly and correctly all the returns, statements, and inventories prescribed by law or regulations; that whenever he shall add to the number of cutting machines, presses, snuff' mills, hand mills, or other mills or machines as aforesaid, he will TOBACCO AND SNUFF. 87 immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof' firom the place of manufacture; that he will not knowingly sell, purchase, expose, or ieceive ifor sale any manufactured tobacco or snuff which has not been stamped as required by law; and that he will comply with all. the requirements of law relating to the manufacture of tobacco or snuff. Additional sureties may be requirecld bythe collector, June 6, 1872, ~ 3r, from time to time, but the penal sum of said bond shall not be comnputed by him in excess of the sumtG qof twenty thousand dollars, except under special instructions of the Commissioner of Internal Revenue. And every manufacturer shall obtain a Certificate. certificate from the collector of the district, who is hereby authorized and directed to issue the same, setting forth the kind and number of machines, presses, snuff mills, hand mills, or other mills and machines, as aforesaid, for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory. And any Penalties. tobacco manufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, oni colnviction, be fined not less than one hundred dollars nor more than five hundred dollarq. And any person manufacturing tobacco or snuff of any description without first giving bond as herein required, shall, on conviction, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one year -nor more than five years. And the working What deemed or preparation of any leaf tobacco, or: tobacco stems, scraps, madufacturing. clippings, or waste, by sifting, twisting, screening, or any other process, shall be deemed manufacturing.1 SEC. 61. And be it farther enadted, T1hat within thirty days July 20, 1868. after the passage of this act every manufacturer of tobacco Sigu to be put and snuff shall place and keep on the side or end of the -up by manufacturer of tobacco building within which his business is carried on, so that it audlof toc. can be distinctly seen,_a sign, with letters thereon not less than three inches in length, painted in oil colors, or gilded, givring his full name and business. Any person neglecting. to comply witlh the requirements of this section shall, on sconviction, be fined not less than one hundred dollars nor more than five hundred dollars. SEC. 65. And be it further enacted, That it shall be the July20, 1868. duty of every assistant assessor to keep a record, in a book - Record of manor books to be provided for the purpose, to be openl to the ufactrer. of toinspection of any person, of the name and residence of every bacco and snuff. person engaged in the manufacture of tobacco or snuff in his division, the place where such manufacture is carried on, and the number of the manufactory; and the assistant assessor shall enter in said recordc, under the name of each manufacturer, a copy of every inventory required by this act to be made by such manufacturer, and an abstract of his monthly returns; and each assessor shall keep a sinmilar record for the district, and shall cause the several manun- See definition of manufacturer of tobacco, in section 59, July 20, 1868, as amended. See ante, p. 51. 88 TOBACCO AND SNUFF. lanufatoctoree to factories of tobacco or snuff in his district to be numbered he numbered, consecutively, which numbers shall not thereafter be changed. July 20, 1868. SEC. 66. And be [it].further enacted, That every person, now Inventory and or hereafter engaged in the manufacture of tobacco or snuff, books of tobacco shall make and deliver to the assistant assessor of the and snuff manufacturer. division a true inventory, in such form as shall be prescribed by the Commissioner of Internal Revenue, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff stems, scraps, clippings, waste, tinfoil, licorice, suga r, gumn and other materials held or owned by him on the first day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the first of January, setting forth what portion of said goods and materials, and what kinds, were manufactured or produced by him, and what was purchased from others; which invTentory shall be verified by his oath or affirmation; and the assistant assessor shall make personal examination of the stock suffcient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examination by oath or affirmation taken before the assessor, to be indorsed on or affixed to the inventory; and every such person shall keep a book or books, the forms of which shall be prescribed by the Commissioner of Internal Revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, sun ff, and snuff-fiour, stems, scraps, clippings, waste, tinfoil, licorice, sugar, guin, and other materials, of whatever description, whether manufactured, (and if plug tobacco the nunmber of net pounds of lumps made in the lump-roolm, and the number of packages and pounds produced in the press-room each day,) sold, consuimed,-or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district; and shall, on or before the tenth day of each Abetract fiomn and every month, furnish to the assistant assessor of the booi to be fur- division a true and accurate abstract from such book of all nished by manufanturer. such purchases, sales, and removals, made during the month next preceding, which abstract shall be verified by his oath or affirmation; and in case of refusal or wilful neglect to Penalties. deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than Dealers in leaf- three years. And it shall be the duty of any dealerl in leaf tobacco to render tobacco, or in any material used in manufacturing tobacco s4atement of sales whben demauded. or snuff, on demand of any officer of internal revenue, to render a true and correct statement, verified by oath or affirmation, of the quantity and amount of such leaf tobacco or inaterials sold or delivered to any person named in such demand; and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the assessor shall make an examination of persons, books, and papers, in the same manner as provided in this act in relation to frauds and evasions. July 20, 1868. SEC. 67. Andz be it flather enacted, That tlhe Comnmissioner of Internal Revente shall cause to be prepared suitable and TOBACCO AND SNUFF. 89 special revenue stamps for payment of the tax on tobacco Stamps for toand snuff, which stamps shall indicate the weight and class becoa and snuff tor of the article on which payment is to be made, and shall be nished, and sold; mode of affixing afixed and canceled in the mode prescribed by the Corn- and cancellation. missioner of Internal Revenue, and stamps when used on any wooden package shall be canceled by sinking a portion of the same into the wood with a steel die; also such export June 6, 1872, ~ 31. stamps as are required by this act, which stamps shall be furnished to the collectors of internal revenue requiring the same, who shall each keep at all times a supply equal in amuount to tllree months' sales thereof, and shall sell the same only. to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by law, to owners or consignees of tobacco or snuff, upon the requisitionr of the proper custom-house officer having the custody of such tobacco or snuff~ and to persons required by law to affix the same to tobacco or snuff on hand on the first day of January, anno Domini eighteen hundred and sixty-nine; and every collector shall keel) an account of the number, Collector tokeep amount, and denominate value of stamps sold by him to an acconlt of each manufacturer, and to other persons above described. stamps sold. [Provided,] Tha; such stamps as may be required to stamp June 6, 1871, ~ 31. tobacco, snuff; or cigars, sold under distraint by any collector Stamps for toof internal rcvenutte, or for stamping any tobacco, snuff, or bacco, snuff, and cigacrs mehich zay have been, abcatdoned, condemned, o} r eifofeited cigars sold undera and sold by order of court or of any yovernment off cer for the dloned, condemned, benefit of the United States, may, unzder such rmules acd regula- by order of court, tions as the Commissioner of Internal Revenue shall prescribe, &c. be qused by the collector making such sale, or furnished by a collector to a UnitedC States marshcal, or to any other govern'ment officer making such sale for the benefit of the United States, without making payment for said gtamps so used or delivered; and any revenue collector usi ng or furnishing stamips in manner as ~aforesaid, on presenting vouchers satisfactory to the Comnmissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp account with the department ~ And provided further, That in case it shall appear that any aban- Abandoned, condoned, condemned, or forfeited tobacco, snuff, or cigars, when ademed, or forofferedfor sale, will not bring a pr;ice equal to the tax adute anz fe it e d tobacco, snuff, and cigars payable thereon, such goods sihall not be sold for consumnption not to be sold for in the United States; acnd upon application made to the Coin- C nsumption in the United States missioner of Internal Revenue, he is authorized and hereby for a price not directed to order the destruction of such tobacco, snuff, or cigar8 ebuqtt may be deby the officer in whose custody acud control the same may be at stroyed. the time, and in such manner and under such regulations as the Commissioner of Internal Revenue may prescribe. SEc. 68. And be it further enacted, That every mannifacftu- July 20, 1868. rer of tobacco or snuff shall, in addition to all other require- Label on packments of this act relating to tobacco, print on each package ages of tobacco or securely affix, by pasting on each package containing to- and sunff. bacco or snuff manufactured by or for him, a label on which shall be printed, together with the proprietor's or manufacturer's name, the nlumber of the manaufactory, and the district and state in which'it is situated, these words:; NOTICmE.- The manufacturer of this tobacco has complied with all the requirements of law. Every person is 90 TOBACCO AND SNUFF. cautioned, under the penalties of law, not to use this package for tobacco again.'; Any manufacturer of tobacco who shall neglect to print Penalty. on or affix such label to any package containing tobacco nmade by or for him, or sold or offered for sale by or for him; or any person who shall remove any such label so, affixed from any such package, shall, on conviction, be fined fifty dollars for each paclkage in respect to which such offence shall be colmmitted. Jnly 20, 1868. SEC. 69. And be itffurther enacted, That any manaufacturer Reoving n oof tobacco or snuff who shall remove otherwise than as prolawflly, elling vide.d by law, or sell any tobacco or snuff without the proper VMithoult stamps or stamps denoting the tax thereon, or without havin g paic the payment of tax, or iving bond, special tax,.or given bond as required by law, or who shall ti, &false n. makle -false or fraudulent entries of manufactures or sales of tobacco or snuff, or who shall ma ke false or fraudulent entries of the purchases or sales of leaf tobacco, tobacco stems, or other material, or who shall affix any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of,any stamp reJune 6, 1872, ~ 31. qired by this act, or any staglmp or stamps 8 hich have been ppreviously used, to any box or package containing any tobacco or snlumff, shall, in addition to the penalties elsewhere provided in this act for such offences, forfeit to the United,States all the raw material and manufiactured or partly manufactured tobacco and snuff, and all machinery, tools, implemnents, a pparatus, fixtures, boxes and barrels, and all other materials which shall be found in the possession of such person, in the manufactory of such person, or elsewhere. July 20, 1868. SEC. 70. And be i-tfurther enacted, That the absence of the A b s e n c e of proper stamp on any paclrage of manufactured tobacco or stamp to be noti snuff shall be notice to all persons that the tax has not been and evidence of non-payment. paid thereon, and shall be prima facie evidence of the non1 - payment thereof. And such tobacco or snuff shall be for~feited to the United States. July 20, 1868. SEC. 71. And be it fuirther enacted, That any person wvho Removing, e shall renove fronm any mlanufactory, or from any place cept in proper where tobacco or snuff is made, any manufactured tobacco packages, or without stamp, selling or slulff without the same being put utp in proper packages, unlawfully, &c. or without the proper statln) for tlhe amount thereon being affixed and canceled, as required by la w; or, if intended for June 6,1872, ~31. export, without the proper * [export] stamp being affixed; or shall use, sell, or offer for sale, or have in possession, Ibld. except in the manufactory, or while. in transfer, under bo7nd or a collector's petrmit,.front any mnanufactory, store, or warewhouse, to a vessel for exportation to a foreigny country, any m-anufactured tobacco or snuff, without proper stamps being affixed and canceled; or shall sell, or offer for sale, Hbid, ifor consnmption in the United States, or use, or have iln possession, except in the manunfactory, or while in transfer tunder bond or a collector's permnit from aGny manqvactory, store, or warehouse, to a ves'l for exportation to a fobreign country, any manufactured tobacco or snuff.on which only the. * stamp marking the same for export has been affixed, shall, on conviction thereof for each such offence, respectively, be fined not less than one thousand TOBACCO AND SNUFF. 91 (1llars nor more than five thousand dollars. and be imprisoned not less than six months nor more than two years. And any person who shall affix to any package containing Penalty for aftobacco or snuff any false, forged, fraudulent, spurious, or fixing stamp w hich is false, counterfeit stamp, or a stamp which has been before used, fraudulent, &c. shall be deemed guilty of a felony, and on conviction shall be fined not less than one thousand dollars nor morg than five thousand dollars, and imprisoned not less than two years nor mlore than five years. SEC. 60.' And if any qantuJacturer of july 20, 1868. tobacco, sntuff, or cigars shall sell, or rezmove for sale or co- June 6, 1872, ~ 31. sumption, any tobacco, snuf;i or cigars uepo3n which a tax is re- Tax on tobacco, quired to be paid by stampqs, vwithout the use of the proper stamps, snnff or cigairs in addition to the other penalties imjposed by law for such sale t ihou o rt b rei o or' rem oval, it shall be the duty of the proper assessor or assistant properly stamped o n r fbmay be estimated assessor, or any internal-revenue officer detailed by the Co s- assessed withsioner of internal Revenue for that purpose, within a period of in two yeare. nzot more than two years after such sale or remioval, upon such i,nb! ormation as he can obtain, to estimate the amount of tax Uwhich has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. And the subsequent proceedings for collection shall be in all respects like those Jbr the collection of taxes uol, manufactures and producctions. SEC. 92.' *: * * June 30, 1864. Andtxl any person vwho shall purchase or receive for saleJuly 3,1866, any such [manu'fiactured]. tobacco, snugff or cigars, which Purchasing, &e.,,has not been * branded, or stamiped as required by law, * shall ae or co a0no t be liable to a penalty of fifty dollars for each and everyed, penalty. qffence. And any person who shall purchase or receive for Bnuying &c., tosale any such tobacco, s5ntff, or cigars, froim any nanuft.~-bac-f Wnremawbo haa turer twho has not paid the special tax, shall be liable forn ot paid special eaCtch and every qffence to a penalty of one hundred dollars, and, in addition thereto, a foi:feiture of all the articles, as aforesaid, so purchased or received, or the full value thereof. SEC. 72. And be it further enacted, That whenever any July 20,1868. astamped box, bag, vessel, wrapper, or envelope of any kind, June 6, 1872, ~ 31. containing tobacco or snuff, shall be emptied, the stamlp or Stamp on empstamps thereon shall be destroyed by the person in whose tied package to be hands the same may be. And any person who shall wilfully neglect or refuse to do so shall, for each such offence, on conviction, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And any person who shall sell or give away, or who shall buy or accept from another, any such empty stamp[ed] box, bag, vessel, wrapper, or envelope of any kind, or the stamp or stamps taken June 6, 1872, ~ 31. fronm any such enmpty box, bag, vessel, weras er, or envelope of any kind, shall, for each such offence, on conviction be fined one hundred dollars and imprisoned for not less than twenty days and not more than one year. And any manufacturer or other person who shall put tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been'This portion of section 92 of the act of Junne 30, 1864, is retained, althonglh the first sentence has been in effect modified by sections 71 and 89 of act of July 20, 1868, as amended. 92 TOBACCO AND SNUFF. either emptied or partially emlptied, or shall have in his June 6,1872, ~ 3. pOssession, or shall aCffJ to any box or other package any F r a n dule n t stamp or staGn21S which have beenz previously used, or who shall tbaccpgd sutff. sell, or offer for sale, any box or other package of tobacco, snlfJ, or cigars, having cfzixed thereto any fraudulent, spurious, iimitation, or counterfeit stGamp or stamps, or stamp or stamps that have beenz previously used, or shall sell from ay such fraudulently stamped box or package, or shall have in his possessio, any box or package as aforesaid, knowing the samwe to be fraudulently stamped, shall, for each such offence on conviction, be fined not less than one hundred nor more than five hundred dollars, and imprisoned for not less than one nor more than three vears. July 20, 1868. SEC. 73. And be it further enacted, That manzufactutred June 6, 187so ~ 31,. tobacco, snuffj and cigars intended for immediate exportation, Enxportation of after being properly inspected, marked, aC4nd brcaded, may be bacco, snuff, and removed Jrom the manufactory in bond without having aftfixed cigars. thereto internal revenue stamps inZdicating the payment of the tax thereon. The removal froz the 7mantif actory of such tobacco, snuff, an cl igars shall be made under such rules and regulatio ns, acnd after making such entries and executing ancd filing, with the collector of the district from which the removal is to be made, such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. All tobacco, snuff, and cigars intended for im.nmediate ezport as aS-oresaid, before being r'emoved from thle manufactory, shall have a xed to each package ant egrcaved stamp, indicative of such intentiotn, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accournted for in the same manner; acnd for the expense attending the providing and affixing qf such stamps, ten cents for each package so stam.ped shall be paid to the collector on imaking the entry for situch tranzsptortationt. TWhen the maniefacturer shall have made the proper entries, filed the bonds, and otherwise complied zlitih all thle requirements of the lacw and regulations as s herein provided, the collector shall issue to him a permit for the removal, said permit accutrately describing the tobacco, snuff a,nd cirgars to be shipped, the number and kind of packages, the *number of pounds, the anmout1nt of tax, the marks and brands, the State and collection-district from whilch the sacne are shipped, cand the number of the manufactory ancl the m3anujfacturerls name, together with the port from whlicih the said tobacco, snueff andc cigars are to be epor-ted, and the route or routes ove'r which the same are to be sent to the port of ship ment, and the name of the vessel or line by whiich they are to be conveyed to the foreign port. The bonds reqruired to be given for the exportation of the tobacco, snuff, and cigars shall be canceeled upon the presentation of the proper certifictes that said tobacco, snuff, anc d cigars hiave been landed at any port without the jurisdiction of the United States, or upon satisfactory proof thait after shiipmen. t the same were lost at sea. SEc. 74. See Drawback. July 20, 1868. SE C. 75. And be it further enacted, That in all cases where Tobacco manu- tobacco or snaff of any description is nianufactured, in whole factured by one or in part, upon commission or shares, or where the matepersonforanother, or shares, o where the mateor on shares.rial from which any such articles are made, or are tlo be TOBACCO AND SNUFF. 93 made, is furnished by one person and made or manufactured by another, or where the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in paymsent therefor or for any part th'ereof~ the stamps required by law S amps, by sha!ll be [af]fixed by the actual maker or Lmanuf- cturer whom affixed. before the article passes from the place of makingl or mannfacturing. And in case of fraud on the part of either of Penalties for said persons in respect to said manufacture, or of any col- fraud sin e ch lusion on their part with intent to defratud the revenue, such material and manufac-tured articles shall be forfeited to the United States; and. each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. SEC. 76. And be it f/rther enacted, That every dealer in JLly 20, 18s8. leaf tobacco shall enter daily in a book kept for that pur- nook of dealpose, under such regulations as the Commissioner of Inter- er i leaf-tobacconal Rievenue may prescribe, the number of hogsheads, c[ases, and pounds of leaf tobacco purchased by him, and of whoml purchased, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instanee, of the person to whom sold, adcl if shipped, to whomn shipped, and to what district. Such book shall be kept at his place Book to be kept of business, and shall be open at all hours to the inspection open to inspection; of any assessorl collector, or other revenue officer; and any dealer in leaf tobacco who shall neglect or refuse to keep such book shall be liable to a penalty of not less than five Penalty. hundred dollars, and on conviction thereof shall be fined not less than one hundred dollars nor more than five thousand dollars, and inmprisoned not less than six months nor more than two years. SEC..77. And be it further enacted, That fromn and after July 20, 1S68. the passage of this act, and until the first day of October, Imported tobaeeighteen hundred and sixty-eight, all manufactured tobacco co and snuff. and snuff (not inclu1ding cigars) imported from foreign countries shall be placed by the owner, importer, or consignee thereof in a bonded warehouse of the United States at the place of importation, in the same manler and under rules as provided for warehousing goods imported into the United States, and shall not be withdrawn from suchl warehouse, nor be entered for consumption or transportation in the United States prior to the said first day of October, eighteen hundred and sixty-eight. All manufactured tobacco and snuff (not including cigars) imported from foreig'n countries, after the passage of this act, shall, in addition to the import duties imposed on the same, pay the tax prescribed in this act for like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while such articles are in the custody of the proper customhouse officers, and such articles shall not pass out of the custody of such officers until the stamps have been affixed 94 TOBACCO AND SNUFF. and canceled. Such tobacco and snuff shall be put up in packages, as prescribed in this act for like articles imanuifactured in the United States before such stamps are affixed; and the owner or importer of such tobacco and snuff shall be liable to all the penal provisions of this act, prescribed for manufacturers of tobacco and snuff manufactured in the United States. WVhere it shall be necessary to take any sulch articles, so imported, to anyS place for the plurpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of custolns of the port where such articles shall be entered shall designate a bonded warehouse to which such articles shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty-of a mnisdemeanor, and shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned not less than six months nor more, than three years. July 0,1868. SEC. 78. And be it further enacted, That from and after'robacco andthe passage of this act it shall be the duty of every dealer Jsnuff on 8hand in manufactured tobacco, having on hand more than twenty pounds, and every dealer in snuff having on hand more thlan Dealer to make tell pounds, to immediately make a true and correct inveninve~ntorv. tory of the amount of such tobacco and snuff, respectively, under oath or affirmation, and to deposit such inventory with the assistant assessor of the proper division, who shall immediately return the same to the assessor of the district, who shall immediately thereafter make an abstract of the several inventories filed in his office, and transmit such abMonthly inven- stract to the Commissioner of Internal Revenue, and a like tories. inventory and return shall be made on the first day of every -month thereafter, and a like abstract of inventories shall be transmitted while any such dealer has tobacco or snuff remaining on hand manufactured in the United States7 or imported prior to the passage of this act, and not stamped. ActDec.2, 18(s8. After the fifteenth day of February, eighteen hundred and sixtyv-nine, all smoking, fine-cut chewing tobacco, or snufft and Gafter the first dlay of July, eighteen hundred and sixtynine, all other manufactured tobacco of every description, shall be taken and deemed as having been manufactured after the passage of this act, and shall not be sold or offered for sale -unless put up in packages and stamped as prescribed by this act, except at retail by retail dealers from1 wooden p)ackages stamped as provided for in tils act; and any person who shatll sell, or offer for sale, after the /lfjteenth ibid. day of Febreuary, eighteen hundred and sixty-nine, any smoking, fine-cut chewing tobacco, or snuff and'after the first day of July, eighteen hundred and sixty-nine, ally other manulfactured tobacco not so put up in packages andt stamped, shall, onl conviction, be fined not less than five hundred dollars nor amore tihal. five thousand dollars, and imprisoned not less than six months nor more than two years. CIGARS. 95 Sec. 79. And- be it furthler enacted, That any person who July 20,1868. shall, after the passage of this act, sell, or offer for sale, any Selling tobacco manufactured tobacco or snulffl representing the same to as made and tax paid before 20 have been inaillfactured and the tax paid thereon prior to July, 1868, whan the passage of this act, when the same was not so mlanl - not so made. factured, and the tax not so paid, shall be liable to a penalty of five hundred dollars for each offence, and shall be deemed guilty of a misdemeanor, and, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and shall be imprisoned not less than six months nor more than two years.,SEC. 80. And be it fuerther enacted, That all manufhac tnred July 20, 1868. tobacco and snuff, manufactured prior to the passage of this Tobacco a n d act, and held in bond at the time of its passage, may be sold snuffin bond July for consumption in the original packages, with the proper sold in original stamps for the ramount of the tax thereon affixed and can- per stamps af-w h celed as required by law; and any person who shall, after fixed until Janthe passage of this act; offer for sale any tobacco or snuff tey e 869mu, wst be in packages of a different size from those limited and pre- pt up in pacekages scribed by this act, representing the same to have been held in bond at the time of the passage of this act, when the same was not so held in bond, shall, on conviction, be fined fifty dollars for each package in respect to swhich such offence shall be committed: Provided. That after the first day of January, anno Domini eighteen hundred and sixtynine, no such tobacco or snuff shall be sold or removed for sale or consumption from any bonded warehouse unless put up in packages and stamiped as provided by this act. CIGARS. SEx. 8-1. And be it;further er nacted, That upon cigars which July _0, 1868, shall be manufactured and sold, or removed for co~nsumption Tax on cigao or nUse, there shall be assessed and collected the following and cigarettes taxes to be paid by the manufacturer thereof: On cigars of all descriptions, made of tobacco or any 11ubstitute therefor, five dollars per thousand; on cigarettes weighing not exceeding three pounlds per thousand, one dollar and fifty cents per thousand when weighing exceeding three pounds per thousand, five dollars per thousalnd. And the Commissioner of Internal Revenue may prescribe such regulations for the inspection of cigars, cheroots, and ciga~rettes, and the collection of the tax thereon, as shall, in his judgment, be most e-ffetive for the prevention ot' frauds in the paynment of such tax. SEc. 82. And be it furtlth er ecnacted, That every person July 20, 1,8o6 before commencing, or, if already coimmenced, before con- Cigar anlufactinTning, the manufacture of cigars, shall furnis, withoutltul.re' e statement plrevious dlemalU d therefor, to the assistant assessor of t1he, {il.il'_t~t.urfi.nge 9(6 CIGARS division a statement in duplicate, subscribed under oath or affirmation, accurately setting forth the place, and, if in a city, the street and number of the street, where the malnutfcture is to be carried on; and if the same shall be manufactnred for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom the cigars are to be manufactured or to wlhom to be delivered; and shall give a bond in conformiity with the provisions of this act, in such penal sum as the assessor of the district may require, not less than five hundred dollars, with an addition of one hundred dollars for each person proposed to be employed by him in making cigars, conditioned that he will not employ any person to manufacture cigars who has not been duly registered as a cigar-maker; that he will not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he will render truly and correctly all the returns, statements and inventories prescribed; that whenever he shall add to the number of cigar-makers employed by him, he will irnmedialtely give notice thereof to the collector of the district; that- be will stamp, in accordance with law, all cigars manrufactured -by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he will not kno wingly sell, purchase, expose, or receive for sale any cigars which ha've not been stamped as required by law; and that he will comply, with all the requirerments of law relating to the uasnufactiture of cigars. The sum of said bond inmay be increased from time to time, and additional sureties required at the discretion of the assessor, or under the instructions Collector's er- of the Commissioner of Internal Revenue. Every cigar tificate of nunber mlanufacturer shall obtain friom the collector of the district, of cigarmakers. wNho is hereby requiredl to issue the satme, a certificate setting forth the number of cigar-ma'kers for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory; and any cigar man-Lufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, on conviction, be fined one hundred dollars, Any person manufacturing cigars of any description without first giving bond as herein required, shall, on conviePenalties, tion, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned' not less than three months nor more than five years. Cigarettes tandi cheroots shall. be held to be cigars under the meaning of this act. July 20, 1368. SEc. 83. And be itfurther enacted, That within thirty days Cigar manufac- after the passage of this act every cigcar manufacturer shall trter's sign, place and keep on the side or end of the building within which his business is carried on, so that i-t can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil colors or gilded, giving his fall name and business. Any person neglecting to comply with the Penalty, requirements of this section shall, on convietion, be fined not less than one hundred dollars, nor more than five hundred dollars. CIGARS. 97 8 c. 84. An2t be itfz.rtlher enacted, That it sha,11 be the duty _J11y 20, 1868 of every assistlhit qssessor to keep a record, in a book to be Asistat aes,,esprovided for the purpose, to be open to the inspection of "' lec,.';d ord any person, of the name and residence of' every person el- rers rad eake,. gaoged in the -1maLnufacture of cigars in his division, the place where such ia nufalcture is carried on, antd the number of the manufi:tctory, together with the 1names and residoenes of every cigar-a'reR emplioyetd in his dlivision, and tGhe assistant assessor shall enter in. said record, under t'he n.:ne of each manufalcturer, an abstract of his inventories and Aseeeor', record monthly returns; and each assessor shall keep a similar fo, di:triet. record for the district, and shall cause the several imaanufacto ries of ciga(ars in the distriet to be numbered consecutively, whlich lnumber shall ntot thereaf'ter be chang (ed. SEC. 85. And be it further enacted, That front and ftetr _uly20, 1868. the passaige of this aet; all cigars shall be packed in boxes, fow cigars a:e not beolre unsed for that purpose containling, respectiv'ely, tbo e packed. t.wenty-five, fiftly, one hunlldred, two hundred and fifty, or five hundred cigars each; and any person who shall seul or offer for safle, or deliver or offer to deliver-, any cigars in any other fbr in than in new boxes as above describedl or wlho sh' all pack in any box any cigars in excess of thle number pro vided by law to be put in each box, respecti.vely, or who sha1 falsely b ra nd any box, or who shall affix a stanmp on any box denoting a less amount of tax than that required by aP, shall upon conviction, for any of the above-described offences, be ined bfor each such offence, not less than onb Penalties. hundred dollars nor more than one thousand dollars, and be imprisoned not less than six months nor more than two years: Provided, That nothing in this section shall be construed as p'reventing the, sale of cigars at retail by retail Sale.oF cigalr: dealers who have paid t.he special tax as such fromn boxes packed, st;amped, and branded in the manner prescribed by law. SEC. 86. And be it further enacted, That every person now July20, 188s. or hereafter en unaged in the manufacture of cigars, shall nlake cigar manuf.acand deliver to the assistant assessor of the division a trune tU.e,. a a,inventor y, in form prescribed by the Commissioner of Interial Revenue, of thle quantity of leaf tobacco, cigars, stem$s, seraps, clippings anud waste, and the number of cigar boxes and the capacity of each box, held or owned by him on the frst day of JanLarxy f each year, or at the time of commencing and at the time of concluding business, if before or after the first of January, setting forth what portion of said goods, and what kinds w ere manunfactured or produced by him, and what were purchased from others, which inventory shall be verified by his oath or affirmation indorsed on said inventory; and the assistant assessor shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examination by oath or affirmation taken befbre the assessor, also to be indorsed on the inventory; and every such Book of a person shall enter daily in a book, the form of which shall entries. be prescribed by the Commissioner of Internal Revenue, an accurate account of all the articles aforesaid purchased by him, the quantity of leaf tobacco, cigars, stems, or cigar 7 1 R 9Z8 CIGmARS. boxes, of whatever description, manufiactured, sold, surnmed, or removed for consuimption or sale, or removed fi the place of manufacture; and shall, on or before the te day of each and every month, furnish to the assistant as bestraet., sor of the division a true and accurate abstract fitom s book of all such purchases, sales and removals made dun the month next preceding, which abstract shftil be veri: by his oath or affirmation; and in case of reftiusal or. wi neglect to deliver the inventory, or keep the account, or nish the abstract aforesa:id, he shall, on conviction, be O4f Penalt-ies, not less than five hundred dollars nor more than five tl sand dollars, and imprisoned not less than six motnths more than three years. It shall be the duty of any de in leaf tobacco or material used in mnanuf;:cturing cigartl demand of any officer of interinal revenue authorized by Dealer in leaf to render to such officer a true and correct statement,,.o.n ~tt,lt fied by oath or affirmation, of the quan1tity and amoul uwhen_ demanded. SUef leaf tobacco or materials sold or delivered to any pe or persons named in such demand; and in case of refuas neglect to render such statement, or if there is caus believe such statement to be incorrect or fraudulent. assessor shall make an examinationf of persor-s, books, papers, in the sam e manner as provided in this act in tion to -frauds and evasions. July 20,: E868. S3ECo 87. And be itJfurther eMacted, That the Commlissi C i g.a. sta-m3ps, of Internal Revenue shall cause to be prepared, for pay. 1,,e b, prepared nd of the tax nupon cigars, suitable stamps denotin, the fu;"nished. How -. har e are thereon; and all cigars shall be packed in qu:141titli:.to be packed. twenty-five fifty, one hundred, two hundred and fifty, five hundred. and all such stamps shall be fuirnished t( lectors requiring the same, who shall, if there be any nmanufactutrers within their respective districts7 keep on at all times a supply equal in amount to two monrths'''o w-hom stainp thereof, and shall sell the saime- only to the cidatr man ol. trers who have given bonds and paid thi special ta required by law, in their districts respectively, and t{ porters of' cigars who are required to affix the saune I ported cigars in the custody of custo us offi ers dand tC sons required by law to affix the samae to cigars on ha, the first day of January, anno Domini eighteeu ulndrei ollee.tor tokeep sixtry-nine; and every collector shall keep an account c aM account of.arimps sold. number amnount, and denominate values of thle stan-,mpst byh'im to each cigatr manufacturer, and to othier pe Duty on import- above described: Provided, That from and after the pa f6 eigars. of this act, the duty on all cigars imported into the U States from foreign countries sheall be two dollars'a.nt cents [per] pound, and twenty-five per centulrn ad ado: July 20, 1868. SEC. 88. And be it further enacted, That every mai Label on cigars. turer of cigars shall securely affix, by pasting onl etac. containing cigars manufactured by or for hiMn, a lat which shall be printed, together with the manufact name, the number of his manufactory, and the distric State in which it is situated, these words: 6 NoTICmE.-The Ianufacturer of the cigars herein.tained has complied with all the requiremen ts of:Every person is cautioned, under the penalties of jaa to use this box for cigars again." CIGARS. 99 Any manufacturer of cigars who shall neglect to affix such label to any box containing cigars made by or fobr himn or sold or offered for sale by or for him, or any person who shall remove any such label, so affixed, -from any such box, Penalty. shall, upon conviction thereof, be fined fifty dollars for each box in respect to which such offence shall be committed. That sectiorn eighty-eight be amended so that either the pro- April 10, 1869, 1. prietor's name or the man2ufacturer's name shall be _printed on the label for cigars provided for in said section. SEC. 89. And be it further enacted, That all cigars which July20,1868. shall be removed from any manu-factory or place where Removal of cicigars are made without the same being packed in boxes as erly wihouxint proprequired by this act. or without the proper stamp thereon stamping, or I', branding, denoting the tax, or without burning into each box with a Selling, &c., branding iron the nulmber of the cigars contained therein;, without properly iVC11ICILIL-,,,V)VbLLI1) I VLV~V Lboxing and stampand the name of the manufacturer, and the nunmber of the ilg. district and the State, or without the stamp denoting the tax thereon being properly affixed and canceled or which shall be sold or offered for sale not properly boxed and Forfeiture. stamped, shall be forfeited to the United States. And any person who shall commnit any of the above-described offences shall, on conviction, be fined for each such oflence not less Penatlties. than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And any person who shall pack cigars in any False, fraumdulent, or counterfeit box bearing a false or fraudulent or counterfeit stamp, or tarmp. who shall affix to any box containing cigars a stamp in the June 6, 1872, ~ 31. similitude or likeness of any stamp required to be used by the Stap in simililaws of the United States, whaether the samae shall be a customs a U. s. stamp. or internal-reve, ue stamp; or who shall buy, receive or have Buying, &., *- ~ ~ ~ ~ ~ ~ I *. 7 71 7 cigars on which in his possession any cigars on which the tax to which they are tax has not been liable has not been paid, or who shall remove or eause to be paid. Removing, &e., removed any stainp denoting the tax on cigars from any stamps. box, with intent to use the same, or who shall use or permit any other person to use any stamp so removed, or who shall receive, buy, sell, give away, or have in his possession any stamp so removed, or who shall makle any other fraudul:ent use of any stamp * intended for cigars, or who shall re- Jue 6, 1872,.33. move fro m tihe place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and, on conviction, shall be fined not less Penalties. than one hundred dollars nor more than one thousand dlollars, and imprisoned not less than six months nor more than three years. SEC. 33. That whenever any stamped box containing Jue 6, 1872. cigars. eheroots, or cigarettes, shall be emptied, it shall be Stamps on emptied cigar-boxes lo the duty of the person in whose hands the same may be to be destroyed. destroy utterly the stamp or stamps thereon. And any person who shall wilfully neglect or refuse so to do, shall, for each such offence, on conviction, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who shall fraudulently give away or accept from another, or who shall sell, buy, or accepting, selling, use for packing cigars, cheroots, or cigarettes, any suchbuying, or using stamped box sha or each sch offense, on convictionn empty stamrpetl stamped box shall for each such offense on conviction, be tybo. 100 CIGARS. fined not; exceeding one hundred dollars and be imprisoni not more than one year. Mar. 2, 1867. SEC. 32. And be it further enacted, That * Empty cigar it shall be lawful for any cigar inspector or revenue offic box witl) stnmp to to destroy any empty cigar box upon which a cigar staa be destroyed. shall be found. July 20, 1868. SEC. 90. And be it furt her enacted That the absence of t Absence of proper revenue stiamp on any box of cigars sold, or offer proper stamp, no- for sale, or kept for sale, shlall be notice to all persons th ofnon-pa.ymentof the tax has not been paid thereon, and shall be prima fia~ tax. evidence of the non-payment thereof; and such cigars sh. be forfeited to the United States. July 20, 1868. SEC. 91. And be it.fturther en.acted, That in all cases whl cigarls ma,,fac-cigars of any des(cription are manufactured, in whole or in pa tcommisi on, 11' uplcomnission or slhares, or where the material is furnish by one party and manufactured by another, or where the n terial is furnished or sold by one party with an understar ing or agreement with another that the cigars are to be ceived in p)aymenlt therefor, or for any part thereof, t Stamps, by whom affixed. stamps required by law shall be a-ffixed by the actual mialk before the cigars are removed from. the place of ma'nufatti ing. And in case of fraud on the part of either of sFraud. parties in respect to said manufacture, or of any coilusi on their part with intent to defraud the revenue, such a terial and cigars shall be forfeited to the United States, a every person engaged in such fraud or collusion shall, Penalties. conviction, be fined not less ttihan one hundred dollars i more than five thousand dollars, and imprisoned for i lessthan six months nor more than three years. 3uly 20, 1868. SEC. 92. And be it further enacted, That any mann fac Forfeit-re of rer of cig'ars, who sh1all remove or sell any cigars witlat ~p-, &o., sell gpayment of the special tax as a cigar rnalfhctuLFenrer, without payment without having given bond as such, or without the, prot of'special tax, givilg bond, or aix-stamnps denotinll the tax thereon, or who shall ma ingprolper stamps; false or fraudulent entries of manufactures or sale or making false: entries, or affixing any cigars, or who shall make false or fr'audulent sftlps. whh aretries of the purchase or sales of leaf tobatcc toba( stems, or other material used in the manufiacture of ciga or who shall affix any false, forged, spurious, fraudule or counterfeit stamp, or imitation of any stamp, requi by law to any box containing any cigars, shall, in: dition to the penalties elsewhere provided in this act such offences, forfeit to the United States all raw matei and manufactured or partly manufactured tobacco a cigars, and all machinery, tools, implements, apparatus, 1 tures, boxes, barrels, and all other materials, which shall found in the possession of such person, or in his inanuf tory, and used in his business as such manufacturer, gether with his estate or interest in the building or tact( and the lot or tract of ground on which such building or f tory is located, and all appurtenances thereunto belongi: -July 20, 1868. SEC. 93. And be it further enacted, That all cigars imporl Imported cigars from foreign countries after the passage of this act, shall: te pay internal iti ttheduteso revenue tax inl ad-dition to the import duties imposed on the same, pay 1 dition to import tax prescribed in this act for cigars manufactured in 1 d-, ~ties. United States, and have the same stamps affixed. Sr CIGARS. 101 itmps shall be affixed and canceled by the owner or im- Stamps for, when and by rter of cigars while they are in the custody of the proper whom affixed. stom house officers; and such cigars shall not pass out of e custody of such officers ultil the stamps have been so ixed and( canceled, but shall be put up inl boxes contain- Imported cigars quantities as prescribe(l in thlis act tfor cigars ianufae- to be boxed same as domestic. red in the Unlited States before sulch stalirps are affixed.:d the ownler1 or importer of suchll igars shalla be liable to -the penal provisions of this act, prescribed for mantufaerers of cigar's manufactured in tile United States. Where shall be necessa,ry to take an!y of such cigars, so imported, Rem oval for any place, for the purpose of affixinog and ca.ncelinc such stamping. m)ps, other than the public stores of tihe United States, e collector of customs of the port where such cigars shall entered shall designate a bonaded warehouse to which ey sla1ll be taken, under tl-e control of such customs offir as such collector may direct. And any officer of' easims who shall permit any such cigars to pass out of his Peoalty on n ofstody or control without conmpliance by the owner or i1- permlittingimportrter tlhereof with the provisionss of tis section relating,d cIars to pass out of his custody, ereto shall be deemned g'uilty of a misdemteanor, and sshall, in violation of ttis.conviction thereof, be fined not less than one thousand section. illars nor more than five thousand dollars, and imprisoned,t less tha n six monlths ilor more than thlree years. Src. 91. And be it further eznacted, Tlhat from and aft,er July 20, 1868. e passtwage of this act it shall be the dlty of every dealer cigls on hand Cig'ars, either of foreign or domestic manufaeture, having Julys0, 186s. Ihand more than five thousa,.nd thereof; inmported or manu-::tured, or purportilng or cltaimed to Ilave been imnported mnan~uf'acturedt prior to the pa(ssage of thlis act, to imnre,- Dealer to luake ately mnake a traue and correct inventory of the qtlautity et such cifgars in his possession, utlder oath or affirmation, id to deposit such inventory with the.asistanut asse. ssor of.e proper division, wlho shall inm eli(tely return the sytnc the assessor of the district, wlho shall ilnmmediately there-'ter make an abstract of the sever' al such inventories filed his offi(ce, anl transmiit the stnme to the Comrmissioner' o[f,ternal Revenue; and a like inventory and returln shall be ale on the first dCay of every molth t, hereaf er, and l a likeonthly ine)stract of inventories shall be trall snitted, while any such Maler has ia.ny such cigars reainaming on halld until the:st day of April, eighteen hundrecd alld sixty-nine. After After 1st April, Le first (lay of April, eighteen hundred and sixty-nine, adl ll8L, all cigars ta!ken to be mangoars of every des,cription shall be takenl to ihave been either ufaetured or imantfacetured or imported alter the passage of thlis aet antd ptas afted or the all be stanmped accordingly; and any person who shall aad to be stamped. 11, or offer for sale, after the first day of April, eighteen ilndred ant( sixty-nine, any imported cigars, or cigars pur- Sellingimported )rting or claimed to have boeen imported, not so pat up in CigLrs not packed and stamped as c:ka.lges and stamnped as provided by this act, shall, on required by law. )nviction thereof, be fined not less thaln five hundred dol-,rs n6r more than five thousand dollars, and imprisoned at less than six months nor more than two years. 102 FERMENTED LIQUORS. July 20, 1868. SEC. 95. And be it further enacted, That any person who FPalsely repre- shall, after the passage of this act, sell or offer for sale any hve benten adig ars, representing the same to have been manufactured and tax paid priorand the tax paid thereon prior to the passage of this act. toJuly 20, 1868s. when the same were not so manufactured and the tax not so paid, shall be liable to a penalty of five hundred dollars for each offence, and shall be deened guilty of a misdemeanor, aind, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. I'he remaaining sections of the act of July 20, 1868, are accounted for asfolloowss SEC. 96. See Miseellaneous provisions. SEC. 97. See General duties, &c., of Offcers. SEC. 98. See General duties, &c., of efficers. SEC,. 99. See Miscellaneous provisions. SEC. 100. See Collectors7 accounts. SEC. 101. See Miscellaneous provisions. SEC. 102. See Seizures, suits, and prosecutions. SEC. 103. See Miscellaneous provisions. SEC. 104. See Miscellaneous provisions. SEC. 10(5. See Repealing and saving sections SEC. 100. See Collection of taxes. SEC. 107. See Miscellaneous provisions. SEC. 108. See Miiscellaneous provisions. SEC. 109. Repealed by subsequent legislation FERMENTED LIQUORS. June 6,1872. SEC. 16. That every brewer shall, before conmmen cing or Brewer to ile continuing business, file with the assistant assessor of the aotice in waiting assessment district in which he shall design to carry on his with the assistant wh.thsor. business, a notice in writing, stating therein the name of the person, company, corporation, or firim, and the names of the members of any such conmpany or firm, together with the place or places of residence of such person or persons, and a description of the premises on which the brewery is situated, and of his or their title thereto, and the nalne or names of the o-wner or owners thereof. June 6,1872. SE C. 17. That every brewer shall. execute a bond to the Brewer to exe- United States, to be approved by the collector of the disreute bo d, to bl triet, in a sum equal to twice the amount of tax whichl in each year. the Opinion of the assessor, said brewer will be liable to pay during any one month, which bond shall be renewed on the Conditions of first day of May in each year, and shall be conditioned that bondi, herei proie, the he will pay, or cause to be paid, as herein provided, the tax FERMENTED LIQUORS. 1 03 luired' by law on all beer; laer beer, ale, porter, and other inented liquors aforesaid made by him, or for him, before satme is sold or removed for consunmption or sale, except hereinafter provided; and that he will keep, or cause to be pt, a book in the manner and for the purposes hereinafter eified, whilch shall be open to inspection by the proper leers, as by law required; and that he will in all respects ithifully comply, without fraud or evasion, with all requireants of law relating to the manufacture and sale of any ait-liquors before mentioned: Provided, That no brewer. ot r'Vall be required to pay a special tax as a wholesale dea ier, clal tax as whooeryT son of selling at wholesale, at a place other than his ale deae in cevery, im alt-liquors nmanufactured by him. Sw$. 18. That there shall be paid on all beer, Iager-beerv June 6l, 1eS7b e,?orter, and other similar ferrmented liquors, by what- Rate of tax o,,r namle such liquors may be, called, a tax of one dollarf d liquor:.,er ezery barrel containing not more than thirty-one gallons:xd xt a like rate for any other quantity, or for any fraconrl part of a barrel, which shall be brewed or mannottced and s(old or rentoved for consumption or sale, ithen the United States; which tax shall be paid by the By whom. to be vnetr, afgent, or superintendent of the brewery or premises pa' L which such fermented liquors shall be made, iin the man-:,r tnd rat the timle hereinafter specified: Provideda, That'ractioal pahrt aetional parts of a barrel shall be halves, quarters, sixths acceounted..d eigtehs s and a ny fractional parxt of a barrel containing ss than- oone-eighth shall be accounted one-eifght h; more aan one-eig'hth and not more than one-sixth, shall be:counted orne-sixthli more than one-sixth and not more than 3e-quartfer sihall be accounted one-quarter; inore than oneia rter and not more than one-ha!f, shall be accoanted one-;If; more than one-half' and not more than one barrel, shall a accounted one barrel and more than one barrel and at miore than sixty-three gallons, shall be accounted two arrels, or a hogshead. SEC. 19. That every person owning or occupying any June 6, 17,2. rewery, or premises used or intended to be useld for the, Bwreerto keep,arpose of brewing or -making such fermented liquors, or ~ho shall have such premises under his control or sup rutend(ence, as agent -for the owner or occuipant, or shall Lave in his possession or custody any brewing materials, itensils, or apparatus, used or intended to be used on said aremises in the manufacture of beer, laoger-beer, ale, porter, r other similar fermented liquors, either as owner, agent, ur superintendent, shall, fron day to day, enter, or cause to )b entered, inl a boolk to be kept by him for that purposet;he kind of such malt liquors, the estimated quantity prolueed in barrels, and the actual quantity sold or removed'!r consumption or sale iu barrels or fractional parts of >urrels, and shall also, from day to day, enter, or ct use to C entered, in a separate book to be kept by him for that arpose, an a-ccount of all materials by him purchased for Ihe purpose of producing such fermented liquors, includilng'rrain and malt; and shall render to said assessor or assist i0f4' FERMIENTED LIQUORS. Brt'ee to "1-tan assessor, on or before the tenth day of each monthn a detr monthly state-,ne.rntto the ases-tel true statement, in writing, taken froim his bookls, of the'"r' i) est-nimat.ed quanltity in barrels of such malt-liquors brewed, and the. actual quantity sold or removed foir consumption or sale during the, preceding motth; and sahall verify, or cause to be verilied, the said statrement, anud' the faicts therein set forth, by oafith or affirlmation, to be ftaken before the aslsssor or assistant assessor of tile district, ateording' Dupleats state- to the3 form required by law, and shall immniedi tely f orward meat to be tfor-,vided to the col- to i4,he coilecror of the district a duplicate of said statenment Books to beduly certtified b the assessor or as~;i:tant assessor; and saide (poll at all t:llme bovoks, sIna,1l be open at, all times for the inspec ttion of any t.o inspectiolln -f revenue officers a, or o assist3ant assessor, collector, deputy-collector, inspector, or revenue-agenut, who unay takl e nem6randr ms anid tranlscripts there'troin. Juine 6, 1872. $ Sic. 20. 1That the entries mI.ade in such books shall, on or ur, es ir 1 bet brhio e the tenleth day of each mlonth L be verifiead by tthe oath,.re..,nry- boky sor rmition o the person or pesrsons by w1 ao such en tries fath. shall1 have been made; which oath or afflit natioi s8hahll be writt,en in t;he book at the end of suc entries, adt be certifled by the ocficer adminfistering' the, sa anad shalt be iii Form ofoath. firn as fo llows: I do swear (or affirm) tha.t thle foregoing entr1ies were made by me; and that they state trtly, accordingb to the best of my knowledge and belief, the estira-ted qa-lntity of the whole aimounlt of such mualt-liqutors, brewed, and the actual quantity sold, and the a'taal qiuantity removed ficronl the brewery owned by -—, in tile county of — alnd, further, that I have no knowledo'e of any matter or thing' required by law to be sstated iLn saidi entries whitch'as been omIitted therefrom"lY. And t1e o wner agent,; or siuperintendent a foresaid shall a lso in;ase the orignal entries tmade in his book shall not have been -itlade by himnOath of owuer&c. self, subjoin thereto the followinl oath or affirtuation, to be taken in mnanner as aforesaid: "ii do swear (or affirn) thttt, to the best of my knowledge and belief, the foresroilng etries fully set forthl all the mnatters therein r etquir ed by law tind that the same are just and true 8and that I have tcaken all the n1eans in my power to make themz so." SEC. 21. Tit at the owner, agent, or superintendent of any Envasion of tax brevery, vessels, or utensils used in making fermen ted uors..ented iii0quolrs, who shall evade, or attemnpt to evade, thle payment Fratdulen tly of the taX thereon or frautdulentvl neglect or refluse to make failing to make t entry and re ort, true anid exact entry and report of the sami in the manner or to do a-snything required by law, or to do, or cause to be done, any of the recquired by law, or making false thhigs bylaw requir ed to be d1ne by him as aforesaid, or who shall intentionally make false entrey in said book of in said statement, or knowingly allow or procure the same, to be done, shall forfeit, for every such ofience, all the liquors nmade1 by hiim or for him, and all the vessels, nutensils, and'enalty. apparatus used in mCaking the samge, and be liablbe to a penalty of not less than five hu-ndred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deeimed guilty of a misdemeanor, and shall be imprisBrewer neglect- oned for a term not exceeding one year. And any brewer oefug to keent furk- who shall neglect to keep books, or refulse to furnish the nish aecount, &c. account and duplicate thereof as provided by law, or shall FERMENTED LIQUORS. I 05 refuse to permit the proper officer to examine the books in Penalty. the mtanner provided, shiall, for every such refusal or neglect, f-rfeit atid pay the sum of three hundred dollars. June 6, 1872. SEC. 22. Tha.Lt the Commrissioner of Internal Revenue shalltamps for frcaulse to be prepared, for the payment of the tax afbresaid, inented liquors to suitable stamnps denotinf the amount of tax required to bee prbep.ared by,-11111ps d g the amount of tax r quired to b Commissioner and paid on the hogsheads, barrels, and halves, quarters, sixths, furnished to coland eighths of a barrel of suchl frmented liquors (and shall tosuital also cause to be prepared suitable permits for the purpose permits. tlereinafter mnentioned), and shall furnish the same to thecolleetors of internal revenue, who shall each be required to keep on han1t at all times a sufficient supply of permits, and Collectors t o a supply of stamps eoual in amnount to two mont1hs' saile keep on hand two thereof, if tiere snhall be any b rewery or brewery wav Irehoeiuse in his dtistri ct and the saidc stamlps shall be sold, and the said permits granted and delivered by such collectors, only Collectors t to the b)rewers of their district respectively; and s uch cotl- keep an account letors shlil keep a an acounnt of the lumber of peramits de- of stamps and livered and,'is.o the nuimber and va;lue of the stanm)s sold [rmits. by them to each11 of such brewers respectively; and th'l (Com- Dedlcetion of 71mlissioner of' Internal Re venue shall allow upon all sales ofp''r Ce!t. on ales of stamps to such stamps to alny brewer, and by him used in his bnlitless b, ewers. a, deduction of sev1en and a half per centuim. Atnd the Amount o f amount paid into the Treasury by any collector on a:conu; tt,ps sold to b,'ewers to be inof the saltie of suclh stamps to brewers sihall be inIlutled inll eluded it estimatestimatgbrle tle eommissions of such collector and of the i commissions. assessor of the sarme district, SEC. 23. TltStt every brewer shall obtaini fronn thie col- J Brewer to oblector of the disi trict in which this breowery or breiey ware- ttin stamps from house iy be situlated, aId not otherwise, u-nless sucth col-. thleol:ctorofhtig lector shtlll fail to fii'niiilh the same upon appilication to iil7 Modeofaict. g thie proper stn or stamprns, and shall a-ffi.x Ulpo tlhe spi('Ot- the same. luoe, or tapo- (of whicih! there shall be but oune oIe) of eacth and every hot sheaad1 barrel, Ieg or other receptatcle in which an Ny fermented liquor shhall be eonta ineld, when1 sold or removed farom such brewery or warehouse (except in case of remloval undrler permit as hereinatfter provided), a st;atnp denoting the amnou't of thutax required upon suL:h fermented liquor, il snicht a way that the said stai, p or stallnpS \ill be destroyedt upon the wivltl:drawal of the liquor fi'O1 sucn l hliuO shead, barrel, ke-, or other vessel, or Upon the itlrroilctioa of a faucet or other instruiinent for that purpose~ and sitall also, at tthe tintie of a.fsilln. such stamp or stanlm-ps, as aforesaid, caiel the same by writii or imprinting thereOtn thei Me of Cancelnanme of the person, firm, or corporation by w'ahoin sus tp liquor nimay tave been made, or the initial letters thereof, and the, dtle t iowhe3 n canceled. Every brewer who shall re- in ore rr egle to fuse or iegtle et to affix and cancel the stan p or stam ps siafix and cancel, requirced bltvy lw in the manner aforesaid, or whlo smIll a ffix ulent xig frauda false or franudulent stamp thereto, or knowingly )ermit the same to be done, shall be liable to pay a penaltyv of oie Penalties. hundred dollars for each barrel or packag-e on which such otlission or fai'ud occurs, and shall be liable to imlprisonment for not mlore than one year. 1 06 FE RMENTED LIQUORS. June 6,1872. SEC. 24. That any brewer, cartmali, agent for trans Selling, remov- portation, or other person who shall sell, remove, receive' ibrmented &iq., or purchase, or in any way aid in the sale, removal, receipt' i. packages with- or purchase, of any fermented liquor contained in any hogsout stamp or permit, or with fashead, barrel, keg, or other vessel from any brewery or twice-used,., or brewery warehouse, upon which the stainp or permit in case A&. of removal required by law shall not have been (fflxed, or on which a filse or fraudu lent stamp or permit, in case of removal is affixed with knowledge that it is such, or on which a stamp or permit, in case of removal, once canceled, is used a second tine; and any retail dealer or other perDrawing fer- son who shall withdraw or aid in the withdtrawal of any fermented liquor from packageselnented liquor from any hoagshead barrel, keg, or other without stamp, or vessel containing the same, without destroying or defa cing with false stamp, 1 or without defac- the stamp affixed upon the same, or shall withdraw or aid ing stamp. in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, uplon which the proper stamp shall not have been affixed, or on which a false or fraudulent stamp is affixed, shall be liable to a fine of one hundred dollars, and to imprisonment for not more thanm Pesaidty. one year. ETvery person who shall make, sell, or use any false or counterfeit stamp, or permit, or die for printing or making stamps or permits which shall be in imitation of, or purport to be a lawful stamp, permit, or die of the kind before mentioned, or who shall p-rocure the samne to be done, shall be imprisoned for not less than one nor more than five Batrers seingyears: Providecd, That every brewer who sells fermented at retail at brew t.liquor at retail at the brewery, or other plac1 -where the same is made, shall affix and cancel the proper statmp or stamps upon the hogsheads, barrels, kegs, or other vessels in which the same is cont;ained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in whicdl the samne has been contained, and shall mna1ke a report thereof, verified by oath, monthly, to the assessor, and forward a duplicate of the same to the collector of the district: And Reloval or provided7 furlther, That brewers may remove or transportt or transportation of fermented liquors cause to be removed or transported, malt liquor of their own under ermit. l anufacture, known as lager-beer, in quantities of not less than six barrels in one Vessel, and may also remove or transport, or cause to be removed or transported, nmalt liquors known as ale or porter, or any other malt liquor not heretofore mentioned, ill quantities not less than fifty barrels at a time, froim their breweries or othler places of manufi,-cture, to a depot, wa aehonuse or other place used exclusively for storage or sale in bulk, and occupied by thei, from one part of one collection-district to another part of the same collection-district, or from one collection-district to another collection-district, without affixing the proper stamp on said vessels of lager-beer, ale, porter, and other malit liquor at the brewery or place of manufacture, under a permit to be obtained from the collector of the district (who is to grant the sa me upon application) wherein said malt liquor is manuftactured, to said depot or warehouse, but to no other place, under such rules and regulations as the Commissioner FERMENTED LIQUORS. 107 of Internal Revenue may prescribe, and thereafter the manufacturer of the malt liquor so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said malt liquor had been manufactured in his district: And provided further, That said permit must be affixed to each and every stch vessel or cask, and canceled or destroyed in such manner as the Commissioner of Internal Revenue shall prescribe, and under the same penalties and liabilities as herein provided a,s to stamps: And provide further, That when fermented F er m e n t e d liquor has become soar or daimaged, so as to be incapableioquor beerneing of use as such, brexwers may sell the same for manufacturing our or daagd. purposes, and may remove the same to places where it may be used for such purposes, in casks or other vessels, unlike those ordinarily used for fermented liquors, containing, respectively, not less than one barrel each, and halving the nature of their contents marked upon them, without affixing thereon the permit, stlamp, or stamps required. SEC. 25. That every brewer shall by branding mark, or June 6, 1872. cause to be marked, upon every hogshead, barrel, keg, or Name of m.nuother vessel containing the fermented liquor made by him, facturer and place before it is sold or removed firom the brewery, or brewery of anmufcture to warehouse, or other place of manufacture, the name of theI~ 1cka-g.,s of ferperson, firm, or corporation by whom such liquor was manln- entend liquor. Rfactured, and the place where the sanme shall have been made. And adlmy person, other than the owner thereof, or his agent, authorized so to do, who shall intentionally re- Penalty for reimove or deface such marks therefrom, shall be liable to a m.arku. penalty of fifty dollars for each cask or vessel from which the mark is so removed or deftaced: Providd, however, iThat when a brewer shall pu rchase fermented liquor finishedl aid Ter - P. y.r -,-,. chasing fermented ready for sale from another brewer, in order to supply the liquor from anothcustom ers of such purchaser, such purchaser may, upon er brewer. written notice to the collector of his intention so to do, alln under such regulations as the Commissioner of Internal Revenue may prescribe, funish his own vessels, branded with his nLame and the place whlere his brewery is located, to be filled with tlhe fer lented liquor so purchasedQ and to be so removerd the proper stInit)p or stamps to be affixed and canceled as aforesaid, by the manufacturer, before renoval. SEc. 26. That where a brewer shall, by reason of an ac- June 6, 1872. cident by fire or flood, or by reason of his brewery undergo- Permit to brewing repairs, or other circumstances which may, illn the botnocaddct hns opinion of the collector of the proper district, require or other place on acrender it proper that such [a] br~ewer shall be permitted to con- &tlt ef accident, duct his business wholly or partially at some other place within the same or adjoinaing district for a temporary period, it shall be lawful for such collector, under such regulations andt-subject to stch limitation of time as the Com 108 FE RMENTED LIQUORS. missioner of Internal levenue niay prescribe, to issue a -permnit to such brewer authorizing him to conduet his business wholly or partially, according' to the eircunmstances, at such other place for a period in such permnit to be stated, and such brewer shall not be required to pay another special tax for the purpose. June 6, 1872 S. 27. That where malt liquor or tna lifquor, in the first ijoferoe — sta;ges of fermentaation, known as unterinented worts, of Unfe r Ine n t - d wortssold toother wl ateer kind, is sold by one brewer to another for the purbrewers for cr- pose of producing ferment'ation or enliveninllg d or stale tain purposes, how'-) xedrpo. how ale, porter, lager-beer, or other fermented liquors, it sh1all not be liable to a tax to be paid by the seller thlereof, but the tax on the same shall be patid by the purchaser thereof,,whLen the samne, having been imixedl with the old or stale beer, is sold by him as pro\ided by law, and such sale or transfer sIhall be subject to such restrictions and regalations as the Commissioner of internal evenuI e lay presrile. June 6, 187s. 8- SC.'23. TtThat the ownershtli or possession by any perPosnse seo o son of any;erinented liquor autser its sale or removal from fermented liquor bre-weryw or wa'ehouse, or other pl;ca where it was made, after sale or re-ltil j) which tie tax required shal not have b'aen paid, shall removal frn on brewery, &c., on reintder the sname liable to seizur ware ver tOler lll7 and to which tax woes not - paid, cause of for'- lrfeiture, removial under said pertnits exceptell, amlll th0at fetuence f Lt want of a p)roper stamnp or stamis upaon alny hogslhead, stamp to be notice barrel, keg', or other vessel in whiclh fermientedL liquor may and ei dene th P t be contained after its sarle or removal from the brewery. where. the same was mnade, or warehouse, as aforesaitd, shlalt be notice to all persons that the tax has not been paid thereon, and shall be prima-fia'cie evidence, of the non-p1ay1melt tlberelf. June 6,1872. SEC. 29. Thart any person, other than the purchaser or,emrovt or devItner of any fermented liquor, or person alctigi' on his befacement of stamp half, or as his a-gent, who shaXll. intentionalily renTove or or permit byother t than the owntbher. defie the st-'amp or permit affixed upon the hogshead, barrel, keo, or other vessel il wnhich the samne may be conPenalty. tCtiraned;t, shall be liable to a fine of fifty dollars for each such -vessel frola which the stamp or pernmit is so removedl or delfaced, and to render coilnpensl t, ion to suhol purchaser or owCer ifor all damage sustained by him there'from. June 6, 1872. SIEC 3(). Tha t any perso.l who shall withdraw any ferwithdtaxvawing, mented liquor from anly hogs.head, barrel, ke-g or other fermented litlor, vessel upon which the prope' sttai p or stanps shall not for bottli0g, lom hv beeni affixed, for the purpose of bottlingo tie satne, or ages, or bottilig Who shall carry on, or attemnpt to carry on, tthe business of Oi1 brewery prealises. bottling tler'iented liquor ill anty brewery or other plaice in which 1Irmented liqltor is ma1dle, or upon any premilises having commllnication with snch brewery or animy warebhouse, Penalty. sihall be liable to a fine of five hu-ndred dollars, and the property used in such bottling or businuess shali be liable to forfeiture. :BANKS AND BANKERS. SEC. 79. 9- ~ Every incorporated or other June 30, 1864. bank, and everiy person, firm, or company havi e a place of JnIy 13, 1866, ~ 9. business where credits are oapened by the deposiit or collection be iltion of a bank or banker. of zmoney or curlrrency, subject to be paid or remZfitted upon dra:/, check, or order, or where money is advanced or loaned oin stocks, bonds, ballion, bills of exchange, or pros issotry notes, or where stocks, bonds, bullion, bills qf exchange, or protnissory notes are received.fr discotunt or for sale, shall be regarded as a bank or as a banlker.: SEC. 110. Ancd be it further enactced, That there shall be Je 30, 1864. levied, colectefl, an, d paid a tax f one tezenty/fourth of one per July 13, 1866, g 9. r.'F'zX of one twence'ntutin each tmo!tth upon the average am, ount of the deposits of tty-foa-th of o le m~toney, subject to pagEynmlent by check or draft, or rep rCesent'eb boy b)1o cent. pe certijficates qf depo it or otherwise, twhether paryable on( dena;1,(,i ~,..'s;its in bal-ksi~ or or at some Jfiuture day, with anyqt person, banke associatioln, cam-, Itah ey pir ban pany, or corpora tionz engaged in, the bue'sinees of bankitng; and il g. a tax of one ticcity-fourth of one per centuln each t)onl ai, ty-rth of ajoresaid, upon the capital of any bank, associationb coinpagty, oneo er cent. pe-r nioith upon the or corporationZ, ad on, the capital eimployed by any persoar ini capital or banlks the business of baitiiig' beyond the average amounzt invevsted i)(n e1P )ersos en~'' gaged in baniking. Uni-ted Sta(tes bou'ad0$ ]; c'ld a tax of one tzwelt-h of o0e pepr Atolount ivensted ceutum each oar1Lth upon the average amount of circunation bn /e Stal testdi issued by arty bankl, association. corporation, coinpa]iny, or per- Tlx of oneson, includinE as circulationP all certijied cheeks and( all:ntes ct.l..t poer mouth andc other obit rr'atitons calcullated or intenlded to circulcate or to r poil * v er 1e omnit of circulabe used as oney, but?not tinclud ing ta thatn i e vault o the tihol i,-lonld by any bank~ or redeeined tand on depositbfor said bank; a,'d a'n ad:i- bkdli&i &'i tional tax of one sixth of onwe per centlein, each month, upon tthe te olf ni it;ti of averagce anitoutt ofj such circicatoison, issued as yaere.aid- beyo,.d.tr`,lo i,. the anionumt of ni'nety per cenetzt oJ' the capital of' augy sich bIIn m 0zme eit of cin. culation bevoiid a,siociation, corporattion,~ companly, or per7son. Anad a true anldinety pet cnt.i accuJa te returnt of the amount of circulation, of deposit and oj ol cpital. capisital, as atobresaid, and of the amctunt of notes of peron3, S-tate bacnks or SWcte baueking associations, paid out by them jfor the p'mcioUs mon, th, sh tll be made and rea dered monthlyl by each qf su h banks, associations, corporations, compaw0,22ies8 or pernootns to the assessor of the district in which any such bankt associact.ion, corporation, or company mciy be located, or in~ which such rperson0 has his plate of business, with, a declaration, annexed thereto, and the oath or afrirmation of such person, or of the vetnby to e president or cashier of such bank, ccssociation, corporation, or oath of the presicompany, in suchJ formn and manner as may be prescribed by the d-ent or cashier in thee for m preCommissioner of Internal Revenue, that the same contains a scribed by the true and faith/Wfl statement of the amounts subject to tax as aforesaid; andl for any refusal or neglect to make or to renlder Penalty forneglect. return and paymnent, any such bankl, association, corporation, Proceedings in comnpany, or person so in default, shall be sulject to and pay a ase of neglect. penalty of two hundred dollars, besides the additional penalty and forfeitures in other cases provided by laow; an d the amoGunt I The act of December 24, 1872, sec. 5, (see APPENDIX,) provides that the returns required by this section shall be made and rendered semiannually on the first day of December and the first day of'June, in duplicate; one copy of which shall be trausnsmitted to the collector of the proper district, and one copy to the Commissioner of Internal Revenue. 110 BANKS AND BANKERS. of circulation, deposit, capital, and notes of persons, State banks and banking associations paid out, as aforesaid, in default of the propeer return, shall be estimated by the assessor or assistant assessor of the district as aforesaid, tupon the best inforgmnationl he can obtain; and every such penalty tmay be recovered for the utse of the United States in any court of conBanksl withpete~nt jurisdiction. And in the case of banks with branches, branches,. the tax herein provided for shall be assessed upon the circulation. of each branch, severally, and the amnount of capital of each branch shall be coinsidered to be the amiount allotted to srch branch; and so much of an act entitled "An act to provide ways and neans for the su pport of the government," approved Mll arch three, eighteen hundred and sixty-three, as imioses any tax on banks, their ci(rculation, capital, or deposits, This section o otcher than, is herein provided, is hereby repealed' Provided, to apply to a- That this section shall not acpply to associations which are taxed tiohal ba-aks. tnider andc by virtue of the act "' to provide a national currency seeured by a pledge of United States bonds, and to provide for Deposits in sv- t'le circt'lationt and redens)tion thereof." And the deposits in havig iio capitsul,,aitiions or compan2 aies kow3,W as Providen)t.Institlutions, stlhek,reC,exenmpt Savvings Banks, Savings Fttndds, or Savings Institutions, having where invested in s~ecnlte(,, of the no capital tocJ atd toi-ngn o other btsiness than rI eceiving deposits Uuited St.tese. to be loaned or invested for the sole benefit of the parties mnaking suh dep3osits, wi'thoutt profit or compensa-tion, to,the association or coimpa~ny, shall be exeipt.froim tax on so nmuc of their deposits as -they have invested,in sec-Urities if the Uniited States,; June i6, 187, ~ 37. (aSd on all deposits N' T EXCEEDING- TWO TIO TIOUSAND DOLDeecposigs not sex- ERSn wale in te name of cany one person; andt the rethe name of,any turns required to be im.ade by such Provident Institu2tizons and one person, exempt. Sarings -.... ti fter etdly eighteenj hjundred and sixty S ix shall ilemens to bo be made on1 the firtst JIonday of January and July of' each made semni-annally. year, in, such forn and manner as may be prescribed by the Comnwissione r of sInternal Re venue. June 6,1870. bEEC. 37. That the taxes imposed by section one hundred'Tax'on baiksa'-ld ten of the, act entitled "An act to provide internal and bankers: to be revtenue to sppor13 t thie government, t tpo p,y interest on the pai d hbe r-altaieretnt senm-annally. public debt,'ald obr other purposes," approved June thirtieth, eighteenel hundred and sixty-four, as amended by section nine of the act of July thirteenth, eighteen hundred and sixty-six, to reduce internal taxation and to almend the act aforesaid and acts anmendatory thereof, upon the deposits, capital. and- circulation of banks, or persons, associatiollns coMnpanie, or corporations engaged in the business of bankin