Page:United States Statutes at Large Volume 12.djvu/477

 THIRTY—SEVEN'I`H CONGRESS. Sess. II. Ch. 119. 1862. 447 distilled and sold, or removed for consumption or sale, by him, his agent, or superintendent, and the proof thereof, and also of the quantities of Bond for license grain or other vegetable productions, or other substances, put into the mash-tub, or otherwise used by him, his agent or superintendent, for the purpose of producing spirits, for the period or fractional part of a. month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by this act; and that he will not sell or permit to be sold, or removed for consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as aforesaid; and that he will, at the time of rendering said account, pay to the said collector the duties which by this act are imposed on the spirits so distilled ; and the said bond may_ may be renewed be renewed or changed, from time to time, in regard to the amount and °" °h°*”€>'°d· sureties thereof, according to the discretion of the collector. Sec. 40. And be it further enacted, That the application in writing _Api>1i¢¤ti<>¤ for made by any person for a license for distilling, as aforesaid, shall state €jf;';° t° mw the place of distilling, the number and capacity of the still or stills, boiler or boilers, and the name of the person, firm, company, or corporation using the same; and any person making a false statement in either of the said Penalty M particulars shall forfeit and pay the sum of one hundred dollars, to be mm Sm°m°"t’ recovered with costs of suit. Sec. 41. And be it further enacted, That, in addition to the duties pay- _ D¤ti¢S vu spirable for licenses herein provided, there shall be paid, on all spirits that ‘°“‘ may be distilled and sold, or removed for consumption or sale, of first First prootl proof, on and after the first day of August, eighteen hundred and sixty- two, the duty of twenty cents on each and every gallon, which shall be paid by the owner, agent, or superintendent of the still or other vessel in which the said spirituous liquors shall have been distilled; which duty Duty, when shall be paid at the time of rendering the accounts of spirituous liquors P**Y°-b °~ sc chargeable with duty, required to be rendered by this act: Provided, That the duty on spirituous liquors and all other spirituous beverages hN<>l<>'Y°F Yew enumerated in this act shall be collected at no lower rate than the basis ;,.;€£b”lS °f§”t of first proof, and shall be increased in proportion for any greater strength than the strength of proof _ Sec. 42. And be it further enacted, That the term first proof used in ,, élI€?“*¤€fQf this act and in section six of the act of March second, eighteen hundred is pmo ` and sixty-one, entitled "An act to provide for the payment of outstand- 1861>°· 68· ing treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," shall be construed, and is hereby declared to mean, that proof of a liquor which corresponds to fifty degrees of Tralles’ centesimal hydrometer, adopted by regulation of the Treasury Department, of August twelfth, eighteen hundred and fifty, at the temperature of sixty degrees of Fahrcnheit’s thermometer; and that in reducing the temperatures to the standard of sixty, and in levying duties on liquors above and below proof, the table of commercial values, contained in the manual for inspectors of spirits, prepared by Professor McCulloh, under the superintendence of Professor Bache, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the liquids gauged and proved according to which duties shall be levied. Sec. 43. And be it further enacted, That there shall be designated by qoyimm-S to the collector in every assessment district where the same may be neces- ;l::;€§¤¤W 1¤SP€¢· sary one or more inspectors, 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 Duties Md my- and prescribed by said commissioner. And all spirits distilled as afore- _ Spirits to be said by any person licensed as aforesaid shall, before the same is used, or ggiggdgc removed for consumption or sale, be inspected, gauged, and proved by `