Page:United States Statutes at Large Volume 15.djvu/157

 FORTIETH CONGRESS. Sess. II. Ch. 185,186. 1868. 125 CHAP. CLXXXV. -— An Act declaratory of the Law in Regard to Officers cashiered or July 20, 1868. dzsmzssedjrom the Army by L/ze Sentence ry` a general Courtdlarlial. _`____""` Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That no officer of the B1'!]}}' of 0m°*?” 9f the United States who has been or shall hereafter be cashiered or dis- g;,mc¥,,?:€_I§,l;$€;l,; missed from the service by the sentence of a. general c0urt-martial,for- notto borestored mally approved by the proper reviewing authority, shall ever be restored ;°‘°°P°tbY r2` to the military service except by a reappointment, confirmed by the ggliom men' Senate of the United States. Approved, July 20, 1868. CHAP. CLXXXVI.-—An Act imposing T axes on dz`stz'lled Sjpirits and Tobacco, and July 20, 1868. _/or other Purposes. _ ol. vi. . Be it enacted by the Senate and House of Representatives of the United 41Y42- X pil ' States of America in Congress assembled, That there shnll be levied and m£g:;;l;;g,dm` collected on all distilled spirits on which the tax prescribed by law has i not been paid, a tax of fifty cents on each and every proof gallon, to be to be paid by paid by the distiller, owner, or person having possession thereof before :;;:1* 'md removal from distillery warehouse; and the tax on such spirits shall be m $8 Congo;. collected on the whole number of gauge or wine gallons when below Gd <>¤ whim proof, and shall be increased in proportion for any greater strength than the strength of proof spirit as defined in this act; and any fractional tO€’;'€a‘;;§“gg“ part of a gallon in excess of the number of gallons in a cask or package gallon, shall he taxedras a gallon. Every proprietor or possessor of a still, dis- ngvgggggfly tillery, or distilling apparatus, andcvery person lin any manner interested gable ,-0,. mg in the use of any such still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom, and the tax shall be a first lien on the spirits l_°T¤X *0}** 5 distilled, the distillery used for distilling the same, the stills, vessels, fix- ,Q£;,°`3$,,:°,;d tures, and tools therein, and on the lot or tract of land whereon the said on what. distillery is situated, together with any building thereon, from the time said spirits are distilled until the said tax shall be paid. Sec. 2. And be it further enacted, That proof spirit shall be held and Pf<>¤i" Spirit W taken to be that alcoholic liquor which contains one half its volume of b° Wham alcohol of a specific gravity of seven thousand nine hundred and thirty- nine ten thousandths (.7939) at sixty degrees Fahrenheit; and the commis- Weighjng and sioner of internal revenue, for the prevention and detection of frauds by §;§g’l§Dg";‘g;°}' distillers of spirits, is hereby authorized to adopt and prescribe for use tc,-S_ such hydrometers, saccharometers, weighing and gauging instruments, meters, or other 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; and he may prescribe rules and regula- Rules f<£’i¤-f tions to secure a uniform and correct system of inspection, weighing, ;g$§;?n‘ °°° marking, and gauging of spirits. And in all sales of spirits hereafter Ganonto be made, a gallon shall be taken to be a gallon of proof spirit, according to “’h“°· the foregoing standard set forth and declared for the inspection and gauging of spirits throughout the United States. The tax on brandy made d 'ikwx <>¤ l?’¤¤· from grapes shall be the same and no higher than that upon other dis- Y mm gmp€S' tilled spirits ; and the commissioner of internal revenue is hereby author- b Distillers 0f ized, with the approval of the Secretary of the Treasury, to exempt dis- ,,;,;?,,38;gI;,Ay tillers of brandy from apples, peaches, or grapes exclusively, from such be exempt, &o. other 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 enacted, That whenever the commissioner Ow¤_ei~s,&c. of internal revenue shall adopt and prescribe for use any meter, meters, g;}§lE)°;lf]g0;g or meter sales, it shall be the duty of every owner, agent, or superin- &c,,md wmaé. tendent of a distillery, to furnish and attach at his own expense such meter, timm-