Page:United States Statutes at Large Volume 15.djvu/159

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 127 give notice in writing, subscribed by him, to the assessor of the district ¤<>*i°¤ i¤ "*`l*l¤G within which such business is to be carried on, stating his name and place t° ass°SS°r' of residence, and if a company or firm, the name and place of residence N<>¤<=¤ *<>¤¤¤*¤ of each member thereof, the place where said business is to be carried on, what; and whether of distilling or rectifying. And if such business be carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. ln case of a distiller, the in case cfu notice shall also state the kind of stills, and the cubic contents thereof, dl“m°"‘ the number and kind of boilers, the number of mash tubs and fermenting tubs, and the cubic contents of each tub, the number of receiving cistems, and the cubic contents of each cistern, together with a particular description of the lot, or tract of land, on which the distillery is situated, with the size and description of the buildings thereon, and of what material constructed. The notice shall also state the number of hours in which the distiller will ferment each tub of mash or beer, the estimated quantity of distilled spirits which the apparatus is capable of distilling every twenty-four hours, and the names and residence of every person interested or to be interested in the business, and that said distillery and the premises connected therewith are not within six hundred feet of any premises authorized to be used for rectifyiug or refining distilled spirits by any process. In ease of a rectifier, the notice shall state the precise ofurectiiier. location of the premises where such business is to be carried on, the name zuid residence of every person interested or to be interested in the business, by what process the applicant intends to rectify, purify, or re— fine distilled spirits., the kind and cubic contents of any still used or to be used for such purpose, and the estimated quantity of spirits which can be rectified, purified, or refined every twenty-tbur hours in such establishment, and that said rectifying establishment is not within six hundred feet of the premises of any distillery registered for the distillation of spirits. In case of any change in the location, Form, capacity, ownership, hllvtice of any ageucy, superintendency, or in the persons interested in the business of such ;i;';*;i°f,t;°vg%ng distillery or rectitying establishment, or in the time of fermenting the mash to assessor, &c. or beer, notice thereof, in writing, shall be given to the said assessor or to the assistant assessor of the division within twenty-tour hours of said change. And any assistant assessor receiving such notice shall immediate-ly transmit the same to the assessor of the district. Every notice t_ Fofm of ¤°· required by this section shall be in such form and shall contain such ‘°°' additional particulars as the commissioner of internal revenue may from time to time prescribe. Any person failing or refusing to give such f__?°¤**l’¥Y f°*' . . . ailing or refusnotice shall pay a penalty of one thousand dollars, and on conviction mgm give H0_ shall be fined not less than one hundred dollars nor more than two thou- Lice. sand dollars, and any person giving a false or naudulent notice shall, on conviction, in addition to such penalty or iine, be imprisoned not less than six months nor more than two years. Sec. 7. And be itfurtfzer enacted, That every distiller shall, on filing _Distille·r on his notice otintention to continue or commence business, with the assessor  an before proceeding with such business, after the passage of this act and on mwm·qS,;O give the iirst day of May of each succeeding year, make and execute a bond  Wim S¤¤`°· in form prescribed by the commissioner of internal revenue, with at °p,),m_0f bond, least two sureties, to be approved by the assessor of the district. The penal sum of said bond shall not be less than double the amount of tax pmi.1 sum; on the spirits that can be distilled in his distillery cluringa period of fifteen days; but in no case shall such bond be for a less sum than five thousand dollars. The condition of the bond shall be that the principal conditions. shall faithfully comply with all the provisions of law in relation to the duties and business of distillers, and will pay all penalties incurred or fines imposed on him for a violation of any of the said provisions; that he will not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be encumbered by