Page:United States Statutes at Large Volume 3.djvu/178



. And be it further enacted, That where any collector shall have required any physician, surgeon, or chemist, vending medicine exclusively to his patients in his practice, to take out license as a retail dealer in foreign merchandise, every such collector is hereby authorized and required to cancel every such license and to re-pay any money received for the same, and in every case where the money has not been received to grant a release for the same.

. And be it further enacted, That upon the sale or transfer of any licensed still or boiler, or other vessel used in distillation, the right of using the same, during the term for which such license shall remain in force, shall accrue to the new proprietor or possessor, entry of such sale or transfer having been previously made at the office of the collector for the district by the person selling or transferring the same, and the same having been endorsed on the original license.

. And be it further enacted, That in case any still, boiler, or other vessel used in distillation, shall be burnt or otherwise destroyed, the collector for the district wherein the same shall have been situate, shall be empowered, and is hereby directed, to remit such portion of the duties which may have been bonded for the license granted therefor, and shall at the time of the burning or destruction thereof, remain unpaid, as would have accrued for the time between such burning or destruction, and the expiration of the period for which such license was granted; Provided, That previous to such remission, the said burning or destruction shall be verified, under the oath or affirmation of the owner of superintendent of such still, boiler, or other vessel, before a judge or justice of the peace residing within the said district: And provided, That the said judge or justice shall endorse on said certificate his belief of the facts therein set forth, and that the burning or destruction did not arise from a fraudulent intent to defraud the revenue, and in case of such remission of duties, the license previously granted for such still, boiler, or other vessel used in distillation, shall be of no further avail.

. And be it further enacted, That in case any person or persons, to whom a license for retailing may be granted, shall die before the commencement or during the period therefor, the heirs, executors, or administrators of such person or persons shall be authorized to retail under the same; and any person to whom a license for retailing shall be granted, may, on application in writing to the collector for the district; in which several cases it shall be the duty of the collector to endorse on the said licenses a certificate of such transfer, without which certificate this provision shall be of not avail.

. And be it further enacted, That in case any person or persons to whom a license for employing a still in distilling spirituous liquors may be granted, shall die before the commencement or during the period thereof, the heirs, executors, or administrators of such person or persons shall be authorized to employ the same for the unexpired period of such license: Provided, An application previous to using the same be made in writing by the said heirs, executors, or administrators to the collector for the district, and that a certificate of such transfer be endorsed thereon by him, without which certificate this provision shall be of no avail.

. And be it further enacted, That it shall be the duty of any person to whom a license for retailing may have been granted, to produce and exhibit the same on demand of the collector for the district made at the place of retailing, for refusing to do which said person shall forfeit the sum of one hundred dollars.

. And be it further enacted, That in case of the sickness or temporary inability of a collector to discharge such of his duties as cannot under existing laws be discharged by a deputy, they may be devolved by him on a deputy: Provided, Information thereof be immediately