Page:United States Statutes at Large Volume 17.djvu/284

 244 FORTY-SECOND CONGRESS. Sess. H. Ch. 315. 1872. Assessor to do- clause, and inserting in lieu thereof the following: “That on the receipt g2g3i3x32t2g termine whether the distiller has aCOD1J11i26d fo1‘ all bll.6 grain Or molasses counted for all used, and all the spirits produced by him in the preceding month. If the in- ulgntjty m. by him, and the quantity so reported shall be found to be less than eighty Pvffeg is l¢=§ _ per centum of the producing capacity of the distillery as estimated under $3:;  the provisions of this act, an assessment shall be made for such deficiency for deticiency, at the rate of seventy cents for every proof gallon. In determining the angiggffglgi '°t°· quantity of grain used, fifty-six pounds shall be accounted as a bushel; pounds of gmin and if the assessor finds that the distxller has used any gram or molasses iu to M9 bushel- excess of the capacity of his distillery as estimated under the provisions if d‘“°¥u°' l'" of this act, an assessment shall be made against the distiller at the rate of used grain, &c., . . in exam, sm.; seventy cents for every proof gallon of sp1r1ts that should have been produced from the grain or molasses so used in excess, which assessment shall be made whether the quantity of spirits reported is equal to or exceeds as he has not eighty per centum of the producing capacity of the distillery. If the what quantity of spirits was actually produced by such distiller, and an assessment shall be made for the difference between the quantity reported and the quantity shown to have been actually produced, at the rate of Actual product seventy cents for every proof gallon: Provided, That the actual product §’l°° :§°“mgl “° shall be assumed to be in no case less than eighty per centum of the progscim us m’ ducing capacity of the distillery as estimated under the provisions of this Agggggmguts to act, or under the act to which this is an amendment. Any and all assess- `¤¤ #1 Um ments made under this section shall be a lien on all distilled spirits on the distillery premises, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein, and on the tract of land whereon the said distillery is located, together with any building thereon, from the time uch assessment is made until the same shall have been paid." S°°**°” 59· That so much of section fifty-nine as imposes upon distillers a special tax and the tax of four dollars per barrel, and a tax on the sales of wholesale and retail dealers, and a tax on rectifiers of fifty cents on each barrel Certqintixes produced in excess of two hundred barrels, be, and the same are hereby, ‘§¤!;°“r‘;;’;*;lfd’W repealed; but nothing herein contained shall be held to repeal or modify ]§§,,,k,t(, bg the existing law as to the mode of keeping the books of distillers, rectikept in same Hers, or dealers, or as to their inspection; and the returns required by f°"‘“* S"' existing law of distillers, rectifiers, or dealers shall be furnished to tho proper officers of internal revenue when demanded; and that said section fifty-nine be further amended by inserting after the words “ but no distillor" the words " who hasgiven the required bond ; " and that said section be further amended by striking out the words " malt-liqnor," " malt—liquors," "b1•ewer," and "malt-liquors," in the three several paragraphs in which they occur. And that said section be hirther amended by adding to said Whom bg ye- section ithe following: Every person who sells or offers for sale malt- $$:*:5: Emu liquors in larger quantities than five gallons at one time, but who does not in mm ,iqum_ deal m spirituous liquors, shall be regarded as a wholesale dealer in maltandlsppsisn mx_; hquors and not a wholesale liquor·dealer, and shall pay a special tax of qs5f;?;;':` fifty dollars. Every person who sells or offers for sale malt-liquors in Epsom mx_ quautmes of five gallons or less at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt-liquors and I not al retail liquor-dealer, and shall pay a special tax of twenty dollars: ¤P§;§¤:¤(§» &» Prcvtdedhkowevcr, That nothing in this section shall be held to prohibit h,bmg_ P the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete. en£‘;*;;¤:ée’r*;Vt;) SEC- 14: That on and after the date when this act shall take efhect, ©l16 compensation of mtcmaluevenue gaugers shall be by fees dependent upon
 * ¤¤¤i¤° mh of the distillefs return in each month, the assessor shall inquire and de.
 * Pj$§Q‘mP’°d“°°d assessor is satisfied that the distiller has reported all the spirits produced
 * °9*!““*°d *`°*‘ *“ assessor finds that the distiller has not accounted for all the spirits proziuu pr°du°°d’ duced by him, he shall,.from all the evidence he can obtain, determine