Page:United States Statutes at Large Volume 12.djvu/478

 448 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862} some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package pontaining such spirits, in a manner to be prescribed by said commissioner, the quantity and proof of the contents of such cask or pacgsage, with the date; of ins ection and the name of the inspector. n any person who s all Penalty for at- attgmpt fraudulently to evade the payment of duties upon any spirits dis- §°“€iP*‘“,§,“c§::d° tilled as aforesaid, by changing in any manner the mark upon any such 5:g gah, g- cask or package, shall forfeit the sum of five hundred dollars for each cask or package so altered or changed, to be recovered as hereinbefore provided. And the fees of such inspector shall in all cases be paid by the owner of the spirits so inspected, gauged, and proved. And any such Penalty for inspector who shall knowingly put upon any such cask or package any §““‘E;_°{‘l’ m"k' false or fraudulent mark shall be liable to the same penalty hereinbefore i;rusi;1§:mark_·provided for beach cask or plitckagicmio fraudulerplyl zqarkpld. And any cd casks, o. 'person who s all use an cas or p age so mar e, ort e purpose o [A¤_;;?i1eu,Post, selling spirits of a qualityl, different frplm that so inispected, shall be subject . P - to a like enalt for each cask or a age so use . Ownqjg of 4;;.  4d). And be it further waged That the owner or owners of any llllsfy MY ¤¤‘¢¤* distillery may erect, at his or their own expense, a warehouse of iron, fg3Q13A";;::; stone, or brick, with metal or other fire-proof roof, to be contiguous to house. such distiller ; and such warehouse, when approved by the collector, is [Ag·§*il¤*l»P°¤*» hereby declailred a bonded warehouse of the United States, and shall be P`used only for storing distilled spirits, and to be under the custody of the Duty on spirits collector or his deputy. And the duty on the spirits stored in such ware- '° “*°’°‘l· house shall be paid when and as it is sold or removed from such warehouse for sale. Owners, &o., of Sec. 45. And be it further enacted, That every person who, on the ¤llll¤» &¤·2_*° lE°FP first day of August, eighteen hundred and sixty-two, shall be the owner 3€_:Q`1}2$,°&;l;1¤u of any still, boiler, or other vessel, used or intended to be used for the purpose of distilling spirituous liquors, as hereinbefore provided, or who shall have such still, boiler, or other vessel under his superintendence, either as agent for the owner or on his own account, and every person who, after said day, shall use or intend to use any still, boiler, or other vessel, as aforesaid, either as owner, agent, or otherwise, shall from day to day make true and exact entry, or cause to be entered, in a book to be kept by him for that purpose, the number of gallons of spirituous liquors distilled by him, and also the number of gallons sold, or removed for consumption or sale, and the proof thereof, which book shall always be open in the daytime, Sundays excepted, for the inspection of the said collector, who may take any minutes, memorandums, or transcripts there- ,,,,,,,1,, ,0. gf} and shall render to said collector, on the first, tenth, and twentieth counts to col; ays o enc and every month in each ear, or within five da s thereafter, Emigw °““°° a general account in writing, taken from his books, of the nuinber of gal- ' lone of spirituous liquors distilled and sold, or removed for consumption or sale, and the proof thereof, for the period or fractional part of a month preceding said day, or for such portion thereof as may have elapsed from the date of said entry and report to the said day which shall next ensue; to keep account and shall also keep a book, or books, iu_ a form to be prescribed by the $:5*2; %g;ma_ Commissioner of Internal Revenue, and to be open at all seasonable hours , tion; for inspection by the collector and assessor of the district, wherein shall be entered, from day to day, the quantities of grain, or other vegetable productions, or other substances put into the mash-tub by him, his agent, or superintendent, for the purpose of producing spirits; and shall verify, tuverifyao. or cause to be verified, the said entries, reports, books, and general ac- '°“¤l* by °°·*ll* counts, by oath or amrmation, to be taken before the collector or some other officer authorized by the laws of the State to administer the same according to the form required by this act, where the same is prescribed; and shall also pay to the collector the duties which by this act ought to be topsy duties. paid on the spirituous liquors so distilled and sold, or removed for con-