Page:United States Statutes at Large Volume 15.djvu/182

 150 F ORTIETH CONGRESS. Sess. H. Ch. 186. 1868. All Spi1‘if¤_U0 All distilled spirits Owned O1' held by 9i1y p€!`90¤, RS &l`0I‘€S3id, shall bg and gauged con- the spirits owned or held by such person are gauged and stamped, as afore- ¤”“°“S1Yi said, and a report thereof in duplicate shall Hnmedlately be made by the gauger to the collector and assessor of the district showing the number of packages, contents, and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the com- _b¤t not in any missioner of internal revenue. No such Spi1‘itS shall be gauge;] 01- °'“,E;::;,§;°{.Or stamped in any cisteru or other stationary vessel. Any person owning, gp neglecting or having in possession, such spirits and refusing or neglecting to make such Y¤f“¤i¤g**° m¤k° return shall forfeit the same; and all distilled spirits found, after thirty smh r°""°* days from the time this act takes effect, in any cask or package contaihing more than five gallons, without having thereon each mark and stamp required therefbr by this act, shall be forfeited to the United States. for gauging, Any person who shall gauge, mark or stamp any cask or package of die “"“k‘“g¤ °‘ tilled spirits under the provisions of this section, or who shall cause or procure the same to be done, knowing that the same were manufactured or removed from warehouse subsequent to the taking effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be fined not less than Eve hundred dollars nor more than five thousand dollars, r§*;;‘£s· h°" and imprisoned not less than six months nor more than three years. All gmgsd, {hd stamps required by this section shall be prepared; issued, and ailixed upon ¤¤¤¤<¤¤¤d· easks and packages and cancelled in the same manner as provided for other stamps for distilled spirits in this act, and shall be charged at the _ _ _ _ rate of twenty-Eve cents for each stamp. fo?f*;§;l§*d§gl'€g’ Sec. 58. And be it further enacted, That all distilled spirits forfeited to bg S0h1§uh_js¤t the United States sold by order of court or under process of distraint to tax; shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits condemned before the passage of this act, and in the pos- St:nX·sl";·;dbc session of the United States, shall be sold as herein provided. And if Obm£.,_m_ any tax-paid stamps are aflixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture and before such sale. u %g°g§::u*;;‘;“ Sec. 59. And be it further enacted, That the following special taxes Pshall be, and are hereby, imposed, that is to say : Distillers producing one hundred barrels, or less, of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay four hundred dollars; and if producing more than one hundred Mmm N barrels, shall pay in addition four dollars for each such barrel produced mtu_ Yin excess of one hundred barrels. And monthly returns of the number of barrels of spirits, as before described, distilled by him, shall be made by each distiller in the same manner as monthly returns of sales are made. Who to be re- Every person who produces distilled spirits, or who brews or makes mash, “ d"' wort, or wash fit for distillation or for the production of spirits, or who by any process of vaporization separates alcoholic spirit from any fermented substance, or who making or keeping mash, wort, or wash, has also in his _Tax ondis; possession or use a still, shall be regarded as a distiller: Provided, That {‘;£$g6;PQ;;ff6f“ a like tax of four dollars on each barrel, counting forty gallons of proof house when this spirits to the barrel, shall be assessed and collected from the owner of of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the sixty-second m?:°B;*H; °£c‘f°" [fifty-sixth] section of this act: Provided, That no tax shall be imposed used  for any still, stills, or other apparatus used by druggists and chemists for ¤¤d ¤h¤¤¤i»¤¤· the recovery of alcohol for pharmaceutical and chemical or scientific pill'- Special mx poses which has been used in those processes. upégporpftgners. ltectiliers of distilled spirits, rectiiying, purifying, or refining two hullp_ ,2_ °·"‘· dred barrels or less of distilled spirits, counting forty gallons of proof
 * ’,f,;’;°QQg,°fn“‘ included in the same return, and the gauging shall be continuous uhm au
 * <>¤*¤k¤¤ <=YY<>¤¥· any distilled spirits which may be in any bonded warehouse at the date