Page:United States Statutes at Large Volume 14.djvu/183

 PHIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 153 SEO. 20. And be it further enacted, That section Hficeu of the act of In ports where March three, eighteen hundred and sixty-five, entitled “An act to amend ::;;° ;;;"g;TM an act entitled ‘ An act to provide internal revenue to support the govern- tm- oygmw,-ml ment, t.0 pay interest on the public debt, and for other purposes,' approved :::¤¤;¤;=»d<;? June thirty, eighteen hundred and sixty-four," be amended by striking out mtgd to 8"jld all after the enacting clause, and inserting in lieu thereof the following: m expggmion. That in any port of the United States in which there is more than one V°l· *“*·P·*8°· collector of internal revenue, the Secretary of the Treasury may designate one of said collectors to have charge of all matters relating to the exportation of articles subject to tax under the laws to provide internal revenue ; and at such ports as the Secretary of the Treasury may deem it necessary, S¤p¤ri¤¤¢¤· there shall be an officcr appointed by him tc supcrinbend all matters of g:';°;:d°:£°vf?` exportation and drawback, under the direction of the collector, whose c0m— back. pcusation therefor shall be prescribed by the Secretary of the Treasury, but shall not expeed, in any case, an annual rate of two thousand dollars, excepting at New York, where the compensation shall be an annual rate Compensation. of three thousand dollars. And all the books, papers, and documents in Bqokepapm, the bureau of drawback in the respective ports, relating to the drawback g%w}§¤bK*('°:)“§: of taxes paid under the internal revenue laws, shall be delivered to de“,,,,:d U, m1_ said collector of internal revenue ; and any collector of internal revenue, lcctcr of internal or superintendent of exports and drawbacks, shall have authority to ad- :`;;°“‘:;u¥;‘;m_ minister such oaths and certify to such papers as may be necessary under (MK, gud cmgsy my rules and regulations that may be prescribed under the authority P¤P¤¤‘¤· herein conferred. Sec. 21. And be itfhrtizer enacted, That every person, firm, or corpo- WM to b? _ ration who distils or manufactures spirits or alcohol by eontinuous distilla- E;.°’:§g Q35m` tion from grain, who brews or makes mash, wort, or wash, for distillation gresumptiveevior the production of spirits, shall be deemed a distiller, under this act. °“°° ‘h°’°°£ And the making or keeping by any person of grain, mash, wash, or beer, P"'? P- *8* prepared or Ht For distillation, together with the possession by such person of a. still or other apparatus capable of use for distilling, upon the same premises, shall be deemed and taken as presumptive evidence that such person is a distillcr within the meaning of this act. Ssc. 22. And be it further enacted, That every pemon, firm, or corps- Wh¤·¤¤ b• ration who rcctiiies, puri6es, or refines distilled spirits or wines by any fgggléd " " process, or who, by mixing distilled spirits or wine with any materials, I manufactures any spldrious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin. rum, wine, “ spirits," or " wine bitters," or any other name, shall be regarded as a rectifier under this act. Ssc. 28. And be it further enacted, That if any person shall carry on P¤¤¤l¤Y Y0! . . . . . . . - doin b. the business of a. d1st1I1er or rectifier with0ut having paxd the special tax, as jk8g5f:::, as required by law, he shall for every such offence be liable to a fine of rectiéer without. me less than double the tax imposed upon the spirits distilled, or double h**'*P€ Pm **1* the special tax due for the spirits rectified by such person or found upon s°°°”`l ml' the premises hereinafter mentioned, and to imprisonment for a. term not exceeding two years; and all spirituous liquors so distilled or rectified, or Liquors, manoowned by such person, or found as hereinafter mentioned, and all mate- Wfv ‘?;:°]’· rims for making or preparing the same, and all vessels containing the {§?,·f;{m__ t° M same, and all stills or other apparatus capable of being used for distilling, owned by such person or found upon any premises where such business shall be carried on in violation of this section, shall be forfeited to the United States, and may be seized by the collector or deputy collector of the district within which such offence is committed. Sm. 24. And be it further enacted, That every person engaged in, or D{—stiHors·and' intending to be engaged in, the business of a distiller or reetiiier, shall '°°P“i°F“ ‘° €"° give notice in writing, subscribed by him, to the assessor of the district Zfggjegroltrmng within which such business is to be carried on, stating the name or style under which, the name 01* names, and the place or places of residence of Notieemntsh the person or persons by whom, and the place where said business is te ”l"‘*·