Page:United States Statutes at Large Volume 14.djvu/188

 158 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. Imtruments other means for ascertaining the strength and quantity of spirits subject ’°"'Qgl;‘:,§,;“‘l to tax, and to prescribe such rules and regulations as he may deqin neces; ° sary to insure a uniform and correct system of inspection wew nnv an gauging of spirits subject to tax throughout the United States? Kind in Gsllonto mean all sales of spirits hereafter made, where not otherwise specially agreed, “ 8“ll°'* °f 6*** a gallon shall be taken to be a gallon of iirst-proof, according to the forepr°°' going standard set forth and declared for the inspection and gauging ol spirits throughout the United States. Receiving cis- Sec. 34. And be it further enacted That the owner, agent or super- zi d;,,tE,;:vs:i erect, in a room or building to be provided and used for that purpose, and h¤w1·>¤¤r<=d; for no other two or more receiving cisterns, each to be at least of sufficient capacily to hold all the spirits distilled during the day of twenty- iour hours into one of which shall be conve ed each da all the s irits i _ Y Y _ P how tcbe cou- manufactured in said distillery during that day; and such cisterns shall the tops thereof and the floor or roof above, and of not less than eighteen inches between the bottoms thereof and the floor below and shall, be separated in such a manner as will enable the inspector io pass around the same, and shall be connected with the outlet of the stills, boilers, or other vessels used for distilling by suitable pipes or other apparatus so tobounderthe constructed as always to be exposed to the view of the inspector; such mg 1** *;**1 °*` cisterns and the room in which they are contained shall be in charge of vpyodto such the spirits are conveyed into such cisterns the same shall be drawn off °"°°""·Wh°“.°° into casks or other ackages, under the supervision of the ins ector, and be drawn off, ru- _ p, P spected, &c. shall be immediately inspected, gauged, proved, and the casks or packages marked as herein provided, and be removed directly to the bonded warehouse before mentioned: Provided, That the spirits may be drawn olf from said cisterns at any time previous to the third day, if so desired ·r.°e1¤.n¤s¤ssn, by the owner, agent, or superintendent of such distillery; and all locks gpggdw l>¤ PN- and seals required by law shall be provided by the Secretary of the Trea- ° sury, at the expense of the owner of the distillery or warehouse, and the keys shall always be in the custody of the inspector or assistant inspector, or the officer having charge of the distillery of warehouse. Penalty for Sec. 35. And be it further enacted, That any person who shall know- £;:l"’,’E’5’{» &°· ingly and fraudulently use any false weights or measures in ascertaining, w,;;,,,,, gw_ M weighing, or measuring the quantities of grain, meal, or vegetable mamakinz falsv terials, molasses, beer or other substances to be used for distillation or "ggrrdijmperiug who shall fraudulently make false record of the same, or who shall idewith locks or stro or tam er with an locks or Seal which ma be laced on an cis- Y P _ _ Y _ Y P Y shall on conviction thereof be imprisoned for the term of two years, and pay a line not exceeding one thousand dollars, in the discretion of the for using any court; and any person who shall use any molasses, beer, or other subaxxggssggau stances, whether lermented on the premises or elsewhere, for the purpose ,-0,., M, lc, of producing spirits, before an account of the same shall have been 1‘8glS— countofghem is tered in the proper record book provided for this purpose, shall forfeit '°g‘“°’° ‘ and pay the sum of one thousand dollars for each and every offence So committed. Tag on wines, Sec. 36. And be it further enacted, That on all wines, liquors, or com-
 * 9*;:, ’° b° P“" intendent of any distillery established as hereinbefore protiided, shall
 * “°°°°i be so constructed as to leave an open space of at least three feet between
 * ,,'i,£,°°,,,,,:Q and under the lock and seal of the inspector; and on the third day after
 * 1*9 tern, rooms, or buildings, by the duly authorized officers of the revenue,
 * £°°l"l,'“*“: pounds known or denominated as wine, made in imitation of sparkling

Pmndputup wineoor champagne, and put up in bottles in limitation. of any imported wine, m ¤»&¤·i or with tghe pretence of being imported wine, or wine of foreign growth or manu acture there shall be levied and paid a tax of six dollars per dozen bottles, each bottle containing more than one pint, and not more than one quart, or three dollars per dozen bottles, each bottle containing Taxgobg Paid not more than one pint; said tax to be paid by the manufacturer-, owner, by Wlwm- or person having possession thereof; and the returns, assessment, collec-