Page:United States Statutes at Large Volume 16.djvu/76

 42 FORTY-FIRST CONGRESS. Sess. I. Ch. 18. 1869. title is i¤H*iS*’·· litigation, or where the owner is possessed of the fee but encumbered t’°"‘,h · 3 with a mortgage executed and duly recorded prior to the sand twentieth md; aglcsdllly of July, eighteen hundred and sixty-eight, and not. due, of where the Y°<=°¤‘%°d9 fee is held by a femme covert, minor, person of unsound mmd, or other 01, whmthe person incapable of giving consent as required by sand act, a bond may feel; held by be taken at the discretion of the commissioner, as provided for in said g9"“°P.““d°’ section for a distillery erected on land the lease or other evidence of title 1€;::hZ'$ 1 to which was duly recorded prior to the passage of this act; Provzded, Oniytgdistgliii,.-3Q_ That nothing herein contained shall be so construed as to apply. to any &<=·¤¤'¤¤t¤d Prior distillery, or distilling apparatus not erected prior to the twenueth of t° Jul-Y 20* 1m` July, eighteen hundred and sixty-eight. S¢<¤*l¤¤fW¤¤§Y· That section twenty be so amended that in case of distilleries having mg`\.i:;r;?;;ydls` a producing capacity of less than one hundred gallons in twenty-four gallons or mash, hours, and in which grain or meal is mashed by hand and without the &°· ‘° ’°P*`°“°“‘ use of steam, sixty gallons of mash or beer brewed or fermented from gggéiisolhguiae grain shall represent not less than one bushel of grain. Section fifty-§i><· That section i·ifty-six be amended so as to extend the time- for withd"f:l:'f;?‘£‘;°l" drawing distilled spirits fromibonded warehouse until the thirtieth of titled spirits June, eighteen hundred and sixty-nine,_but. subject to an additional tax {mm b0¤d°d on each proof gallon deposited and bonded in warehouse at the rate of Additional and sixty-nine, and until withdrawn; and any distilled spirits remaining m‘B‘£;HQ£‘*· in bonded warehouse after the thirtieth day of June, eighteen hundred slum, g,, wm- and sixty-nine, shall be forfeited to the United States and disposed of as house ¤f¤¤¤‘ JUM provided in said section. ?,&,·;§g?;_ t° b° That section fifty-nine be amended so that on and after the first day _Soction fifty- of May, eighteen hundred and sixty-nine, every person who rectifies, '“”°· purifies, or refines distilled spirits or wines by any process other than by Whom be original and continuous distillation from mash, wort, or wash, through deemed ,.,,0,,,;,,,.,, continuous closed vessels and pipes, until the manufacture thereof 1S on and alter May complete, and every wholesale or retail liquor-dealer who has in his pos- 1»1S°°· session any still or leach·tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, and every person who, without rcctlfying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor, with any materials, manu— lacture any spurious, imitation, or compound liquors, for sale, under the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rcctifying; and so much of the act, to which °‘%°*£;¤¤d¤¤ this IS an amendment, as relates to componnders of liquors, and as is qinconsistent with the provisions of the section hereby amended, be, and the same are [is] hereby, repealed.- And said section fifty-nine is further amended as follows: strike out the fourth paragraph tlicrcoi, relating to retail liqu0r·deale1*s, and the fifth paragraph to and including the words “ shall be required to pay the special tax of a wholesale dealer," and insert in lieu of the portion stricken out the following: mgmgdxign Retail dealers in liquors shall pay twenty-fiveldollars. _1*lvery_pers0n 1,,],,0,.8,,,,],1 who who sells or offers for sale foreign or domestic d1st1lled spirits, wines, or rogardodussuch; malt. liquors, in less quantities than five gallons at the same time, shall be on wholesale 1eg%;·tdefl as alietml gealer`1nhl¤quors. dmmmnqum, 0 esa e tqum- ea ers s all each pay one hundred dollars. Errery ,,,,,1,,},,, mg,u,d_ person who sells or oH`ers for sale forexgn or domestic distilled spmts, ed as such. wines, or malt liquors in quantities of not less than five gallons at the same time, shall be regarded as a wholesale liquor-dealer. Addiclonaltax Dealers in liquors whose sales, including sales of all other merchang:‘Q‘;*;fé:°dr;f‘l‘ disc, shall exceed twenty-five thousand dollars, shall each pay an additional tax at the rate of one dollar for every one hundred dollars of sales of liquors in excess of such twenty-five thousand dollars; and on every thousand dollars of sales of other merchandise shall pay at the same
 * £:f°S° °x` one cent for each month after the twentieth of April, eighteen hundred