Page:United States Statutes at Large Volume 15.djvu/160

 128 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. mortgage, judgment, or other lien during the time in which he shall carry Assessor may on said business. The assessor may refuse to approve said bond whey, ’§Q‘Q?:  in his judgment, the situation of the distillery is such as would enable the E,},,,,,,;,,,,, ’ distiller to defraud the United States; andfin case df such refusal, the distiller ma a, ea] to the commissioner 0 interna revenue, whose New b<>¤d_ decision in the Priiatter shall be final. A new bond may be required in my b° "q““`°d‘ ease of the death, insolvency, or removal of either of the sureties, and in any other contingency, at the discretion of the assessor or commissioner Penalty for of internal revenue. Any person failing or refusing to give the bond or smug f,,],,,' or fraudulent bond, shall forfeit the distillery, distilling apparatus, and all l¤°¤d· real estate and premises connected therewith, and on conviction shall be fined not less than Eve hundred dollars, nor more than five thousand dollars, and imprisoned not less than six months, nor more than two ears. hg?::!°g*`b<;i?:)h y Sec. 8. And be itlfurtlicr enacted, That no bond of a distiller shall be g;,,,,,,,,' umm, approved unless helxs the owner in fee, uneucuznbered by any mortgage, e. Judgment, or other hen, of the lot or tract of land on winch the distillery is situated, or unless he files with the assessor, in connection with his V$m;p;1e;l.4§c<= nopee, the wriltitien eonscplt of the owper of thelfee, Tad of apyimorigagep, · · ‘ ‘ Juagmen cre or, or o er erson navmva nentiereon, ·n ac nowedgcd, that the premises maypbe used for the purpose of distilfing spirits, s}ul>jeIgt to giesprovispons of law, agd exppessly Ztipulating that the lien of t c nite rates or taxes an pena tics s all have priority of such mortgage, jnd ment, or other encumbranee, and that in case of the forfeiturecof theg distillery premises, or any part thereof, the title of the same shall vest in the United States discharged from any such mortgage, dhfpvrncr a Judgment, or other encumbrance. In any case where the owner of a. m;",;c,§:;Q; mf' distillery or distilling apparatus, erected prior to the passage of this act, pmags sums has an estate for a term of years only, in the lot or tract of land on ¥::c‘m_¥;_g?Of wlhich the distillery IS situated, the lease or other evidence of title to YC,,, only in w ich shall have been duly recorded prior to the passage of this act, the éindlon winch, value of such lot or tract·of land, together with the building and distillmg héidszgll-l' g'" apparatus, shall be appransed in the manner to be prescribed by the commissioner of internal revenue; and the assessor is hereby authorized to gccelptpin-ge; og the spid wpitten consent of the owner of the fee, the on 0 sax isti er wit 1 not ess than two sureties, who shall be residents of the collection district or county, or an adjoining county in the same State, in which the distillery is situated, and shall be the owners of uneneumbered real estate in said district or county, or adjoining county, Penal sum of cqua] to such appraised value. The penal sum of said bond shall be b°“d? equal to the appraised value of said lot or tract of land, together with conditions; the buildings and distilling apparatus, and such bonds shall be conditioned that in case the distillery, distilllng apparatus, or any part thereon shall, by final judgment, be forfeited for the violation of any of the provisions f°"'“· of law, the obligors will pay the amount stated in said bond. Said bond shall  in such form as the commissioner of internal revenue shall prescribe. foglatigalp ks:   9. And be it further enacted, That every distillor and person inpw,,,,d_,,,.m,,k° tending to engage in the business of a distiller shall, previous to the prlH;?£g.gpdB_ approval of hislbolnd, cause to be made, undenthe direction of the mlm, M2, uP_ assessor of the district, an accurate plan and description, in triplicate, of mmm, the distillery and distilhng apparatus, distinctly showing the location of every still, boiler, doubler, worm tub, and receiving cistern, the course and construction of all fixed pipes used or to be used in the distillery, and of every branch thereof, and of every cock, or joint thereof, and of every valve therein, together with every place, vessel, tub, or utensil from. and to which any such pipe shall lead, or with which it com- Plms and de- mumcates. Such plan and description shall also show the number and
 * ff‘rf;';§v‘g£Q,’° hereinbefore required, or to renew the same, or giving any false, forged,