Page:United States Statutes at Large Volume 17.djvu/279

 FOH.TY—SECOND CONGRESS. Sess. II. Ch. 315. 1872. 239 nal taxes not otherwise appropriated; and that said section be further amended by striking out the words "in excess of the number of gallons," and inserting in lieu thereof the words " amounting to one-half gallon or over," and add after the words " as a gallon " the words “ and any nactional part of a gallon less than one-half gallon in any cask or package, shall be exempt from tax." That section two be amended by striking out the word " meters." S°<=*i°¤ 9- That section three be amended by striking out all after the enacting gg35E 3_ clause, and inserting in lieu thereof the following words: That the com- Commissioner missioner of internal revenue is hereby authorized to order and require may require _ such changes of or additions to distilling apparatus, connecting pipes, :h“';§:€¤ pumps, or cisterns, or any machinery connected with or used in or on Eggs, g,`:' ’ the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary. That section seven be amended by striking out the words " but in no Swim, 7_ case shall such bond be made for a less sum than five thousand dollars." ;Bond of di - That section ten be amended by striking out all after the enacting mg'- ti 10 clause, and inserting in lieu thereof the following, to wit: “That on the A?,,,;,?, fiu, receipt of notice that any person wishes to commence the business of ¤¤¤iS¤mtt¤5¤ak¤ distilling, the assessor shall proceed, at the expense of the United States, f;?;); ‘;£g§}` with the aid of an assistant designated for the purpose by the commis- ppnse of the sioner of internal revenue, to make a survey of such distillery for the *g°°‘i.S*¤°°¤¢ purpose of estimating and determining its true spirit-producing capacity $§8,,°5§;Q:§€y_ for a day of twenty-four hours, a written report of which survey shall be made in triplicate, one copy of which shall be delivered to the distiller, R,,,,,,,,, in my and shall take effect on and after the date of such delivery, one copy re- licate tained by the assessor, and the other transmitted to the commissioner of internal revenue. In all surveys made under this act forty-five gallons what quantity of mash or beer brewed or fermented from grain shall represent not less of muh to Fermthan one bushel of grain, and seven gallons of mash or beer brewed or  ggsggagf fermented from molasses shall represent not less than one gallon of mo- lon of molasses. Iasses, except in distilleries operating on the sour-mash principle, in which distilleries sixty gallons of beer brewed or fermented from grain shall represent not less than one bushel of grain. If the commissioner of internal revenue shall at any time be satisfied that such report of the capacity of any distillery is in any respect incorrect or needs revision, he shall Other ¤¤¤’¤Y¤ direct the assessor to make, in like manner, another survey of said dis- ;:;1d;°§~°'2;f° b° tillery, the report of said survey to be made in triplicate and deposited as ’ hereinbefore provided." That section eleven be amended by striking out the words " any asses- Distiller nvtw sor to assess a special tax upon " and the worlds " or for the collector to f)‘;';;;;‘;°;;,£‘§;t collect the same, or for any distiller who has heretofore paid a special tax as giving bonu; _ such to," and by inserting in lieu of the last specified words the words d_*;£“,°¤K¤S°¤¤ “ to commence or ; " also, by striking out the words “ assessor of internal p;,;,,;!;? QQ, revenue to assess, or for any collector to collect any special tax for," and than six nuninserting in lieu of the last specified words the words “ person to engage glmfgggcftinhznt in the business of ;" also, after the words " six hundred feet," each time from Premise, they occur, the words " in a direct line." }¤S<=d M f¤<=¤i1°.7’· That section twelve be amended by inserting after the words " six hun- mg' dred feet " the words " in a direct line." That section thirteen is hereby repealed. Section 13. That section fifteen be amended by inserting after the word " mam1fac· Amendment of ture " the words “ until the tax thereon shall have been paid." °°°'·*°¤ 15% That section sixteen be amended by striking out the words " expense of section 16; the owner of the distillery or warehouse" and insertingin lieu thereof the words " at the expense of the United States from and after the passage of this act." That section eighteen be amended by striking out the words " not hav- section 18-