Obrazy na stronie
PDF
ePub

1868.

THE CONGRESSIONAL GLOBE.

3745

[ocr errors]

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

dweiling-bouza shall be used lartach 90 de Wii of other posing

Film in the wals de arte Bin the dubilery at Bio sam se PX; and much farbas, re UT 1. Ex peper Interzu! Bareer Prietor, 18 bereby declared to be jste of the Unitel Kales, to be he warehouse, and shall be under the

pal of the role of the dis

in internal revenue sarekeeper Han by the Commissioner of lateraal Beren

I on the spirits stored a sneha 10 beare removal fron removed in parsuance of this set.

The committee reported sa saada his section, to arike is the " by 'ess reinored in pursmarkiai

The amendment was agreed

Mr. HENDRICKS. Tutte the chairmat, wule the twent ins le read, as to the ap Me

ibe quicy of having extra (3 his but in the sum is the lat by Leifoc i

is auriu si 4w. SMATRE

Mr. SHERVAN I will do frum Le Hoase, and websites in language. The purpose of the Car as Threw.is tu incrina

a distries, so 43 KM 1. save of spiritstreep

the distration amousls uit het

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

be removed from the distillery warehouse with- spirits shall be painted black; and every pipe for the

The next amendment was before the word out payment of the tax, and the guards and conveyance of water shall be painted white. If any

“provisions,' in line twenty-six, to insert the
fixed pipe shall be used by any distiller which shall
machinery provided are with a view to detect
not be painted or kept painted as herein directed, or

word "foregoing.”
and take possessiou immediately of distilled which shall be painted otherwise than as herein The amendment was agreed to.
spirits, put them in warehouse, and keep them directed, he shall forfeit the sum of $1,000. No assessor

The next amendment was after the words till the tax is paid.

shall approve the bond of any distiller until all the

requirements of the law and all regulations made “liquor dealers," in line thirty-one, to strike Mr. TRUMBULL. I suppose the commit- by the Commissioner of Internal Revenue in relation out keeper of a warehouse for distilled spirtee have considered the objections that are to distilleries, in pursuance thereof, shall bave been

its;' and in line thirty-six to strike out warecomplied with. Any assessor who shall violate the made by manufacturers of whisky in the West, provisions of this section shall forfeit and pay $2,000,

house." where it is chiefly manufactered, to this system and shall be dismissed from ofice.

The amendment was agreed to. of requiring the tax to be paid there when the

The Committee on Finance proposed to The next amendment was before the word market is not there, and the advantage that it amend this

section by striking out the words "carry," in line forty-one, to insert "knowgives to other portions of the country.

or doubler," after doubler," in line ten. ingly receive at or."
Mr. SHERNAN. As a matter of course we The amendment was agreed to.

The amendment was agreed to.
have considered them fully. If the Senator
wants to raise the question at any time, I am

The next section, seventeen, now eighteen, The next amendment was in line forty-seven, was read, as follows:

to strike out "and" before "imprisoned,' prepared to discuss it at length; but I am sat

Sec. 18. And be it further enacted, That every per- and insert " or be."
isfied, and I think the whole country is satis-
son engaged a distilling or rectifying spirits, and

The amendment was agreed to.
fied, and every officer of the Government is every wholesale liquor dealer and compounder of
satisfied, that it is utterly impossible to col.

liquors, and every keeper of a warehouse for distilled The next section was read as follows:
spirits, shall place and keep conspicuously on the

S&c. 18. And be it further exacted. That every perlect the tax on spirits unless that tax is levied

outside of his distillery, rectifying establishment, son making or distilling spirits, or owning any still, at the place of distillation, That may be said place of business, or warehouse, a sign, in plain and

boiler, or other vessel used for the purpose of distillto be an axiom upon which we have based the legible letters, not less than three inches in length,

ing spirits, or having such still, boiler, or other vespainted in oil colors or gilded, and of a proper and whole bill. If that axiom is overthrown, as a

sel so used under his superintendence, either as proportionate width, the name or firm of the distiller,

agent or owner, or using any such still, boiler, or matter of course the bill entirely fails. I do rectifier, wholesale dealer, coin pounder, or ware- other vessel, sball, from day to day, make, or cause not choose to go into the discussion unless house keeper, with the words: “Registered distill

to be made, true and exact entry in a book or books, ery," "rectifier of spirits," "wholesale liquor dealer,"

to be kept by bien, in such form as the Commissioner required to do so.

compounder of liquors," or "warehouse for dis

of Internal Revenue may prescribe, ot the kind of Section fifteen, now sixteen, was next read, tilled spirits," as the case may be; and no fence or materials, and the quantity iu pounds, bushels, or as follows: wall of a height greater than five feet shall be erected

gallons purchased by him for the production of spiror maintained around the premises of any distillery,

its, from whom and when purchased, and by what And be it further enacted, That the owner, agent, or nor shall the gate or door of such fence or wall be

conveyance delivered at said distillery, together superintendent of any distillery established as herein- kept locked or otherwise fastened, so as to prevent with the amount paid therefor, the kind and quan: before provided, shall erect in a room or building to be easy and immediate access to said distillery; and

tity of fuel purchased for use in the distillery, and provided and used for that purpose, and for no other, every distillery shall furnish the assessor of the dis

from whom purchased, the amount paid for ice or and to be constructed in the manner to be preseribed trict as many keys of the doors of the distillery as

water for use in the distillery, the repairs placed on by the Commissioner of Internal Revenue, two or may be required by the assessor, from time to time,

said distillery or distilling apparatus, the cost thereof, more receiving cisterns, each to be at least of suffi - for any revenue officer or other person who may be and by whom and when made; and in another book cient capacity to hold all the spirits distilled during authorized to make survey or inspections of the

shall Irake like entry of the name and residence of the day of twenty-four hours, into wbich shall be premises or of the contents thereof; and said distill

each person employed in or about the distillery, and conveyed all the spirits produced in said distillery ; ery shall be kept always accessible to any officer or

in what capacity employed, the quantity of grain or and each of such cisterns shall be so constructed as other person having any such key. Any person who

other material used for the production of spirits, the to leave an open space of at least three feet between shall violate any of the provisions of this section by

time of day when any yeast or other composition is the top thereof and the floor or roof above, and of negligence or refusal, or otherwise, shall pay a pen- put into any mash or beer for the purpose of exciting pot less than eighteen inches between the bottom alty of $50. Any person not having paid the special || fermentation, the quantity of mash in each tub, thereof and the floor below, and shall be so situated tax, as required by law, who shall put up the gign

designating the same by the number of the tub, tho that the officer can pass around the same, and shall required by this section, or any sign indicating that be connected with the outlet of the worm or con

pumber of dry inches, that is to say, the number of he may lawfully carry on the business of a distiller,

inches between the top of each tub and the surfaco denser by suitable pipes or other apparatus so con- rectifier, wbolesale liquor dealer, keeper of a ware- of the mash or beer therein at the time of yeasting, structed as always to be exposed to the view of the house for distilled spirits, or compounder of liquors, officer, and so connected and constructed as to pre

the gravity and temperature of the beer at the time shall forfeit and pay $1,000, and, on conviction, shall

of yeasting, and on every day thereafter its gravity vent the abstraction of spirits while passing from be in prisoned uot less than one month nor more

and temperature at the hour of twelve meridian; the outlet of the worm or condenser to the receiving than six months; and any person who shall work in

also tbe time when any fermenting tub is emptied cisterns; such cisterns and the room in which they any distillery, rectifying establishment, warehouse,

of ripe mash or beer, the number of gallons of spirits are contained shall be in charge of and under tho wholesale liquor store, or in the store of any com- distilled, the number of gallons placed in warelock ani seal of the internal revenue gauger desig- pounder of liquors, on which no sign shall be placed

house, and the proof" thereof, and the number of nated for that duty; and on the third day after the and kept as hereinbetore provided, and any person spirits are conveyed into such cisterns the same shall

gallons sold or removed, with the proot thereof, who shall knowingly carry or convey any distilled

and the name, place of business, and residence of be drawn off into casks or other packages, under the spirits to or from any such distillery, rectifying estabsupervision of such gauger in the presence of the

the person to whom sold; and every fermenting lishment, warehouse, or store, or who shall knowingly storekeeper; and shall be immediately inspected,

tub shall be emptied at the end of the fermenting carry and deliver any grain, molasses, or other raw

period, and shall remain empty for a period of gauged, proved, and the casks or packages marked, material to any distillery on which such sign shall not

twenty-four hours. On the låt, 11th, and 21st days as herein provided by law, and be removed directly be placed and kept, shall forfeit all horses, carts,

of each month, or within five days thereafter, reto the distillery warehouse; and on special applica- drays, wagons, or other vehicle or animal used in tion to the assessor or assistant assessor by the owner,

spectively, every distillery shall render to the ascarrying or conveying such property aforesaid, and, agent, or superintendent of any distillery, the spirits

sistant assessor an account in duplicate, taken from on conviction, shall be fined not less than $100 nor may be drawn off from the said cisterns under the

his books, stating the quantity and kind of materials more than $1,000, and imprisoned no less than one

used for the production of spirits each day, and the supervision of the gauger at any time previous to month nor more than six months.

number of winegallops and of proof gallons of spirto the third day. All locks and seals required by law shall be provided by the Commissioner of Internal The Committee on Finance proposed several its produced and placed in warehouse. And the disRevenue, at the expense of the owner of the distil- amendments to this section. The first was

tiller or the principal manager of the distillery shall lery or warehouse; and the keys shall be in charge after the words "compounder of liquors," in

make and subscribe the following oath, to be atof the collector or such gauger as he may designate.

tached to said return : line three, to strike out and every keeper of

"I , distiller, (or principal manager as the The Committee on Finance proposed to

case may be.) of the distillery at ----, do solemnly amend the section by striking out the words a warehouse for distilled spirits."

swear that, since the date of the last return of the busiThe amendment was agreed to.

ness of said distillery, dated - day of to-day or other packages'' after - casks" in line

of , both inclusive, there was produced in said dis

The next amendment was in line six to twenty-four,

tillery, and withdrawn and placed in warehouse, the The amendment was agreed to.

insert “or” before the words "place of busi- number of wine gallons and proof gallons of spirits,

ness," and after 6 business" to strike out "or and there were actually mashed and used in said digThe next amendment was to strike out in

tillery, and consumed in the distilling of spirits therelines twenty.five, twenty-six, and t

warehouse." twenty-seven

in, the several quantities of grain, sugar, molasses, the words and shall be immediately inspected,

The amendment was agreed to.

and other materials, respectively, hereinbefore specgauged, proved, and the casks or packages

The next amendment was to insert the word

ified, and no more.

Thesaid booksshall alwaysbe kept at the distillery, marked as herein provided by law."

"or" before "compounder," in line ten, and and be always open to the inspection of any revenue The amendment was agreed to.

after " compounder" to strike out " or ware- officer, and, when filled up, shall be preserved by the house keeper."

distiller for a period not less than two yoars thereSection sixteen, nov seventeen, was read as The amendment was agreed to.

after, and whenever required shall be produced for the follows:

inspection of any revenue officer. If any false entry The next amendment was before "com

shall be made in either of said books, or any entry And be it further enacted. That the door of the fur

required to be made therein shall be omitted thereDace of every still or boiler used in any distillery pounder of liquors,'' in line twelve, to insert

from, for every such false entry made, or omission, the shall be so constructed that it may be securely fas

or," and after "liquors'! to strike out "or distiller shall forfeit and pay a penalty of $1,000. And tened and locked. The fermenting tubs shall be so warehouse for distilled spirits.''

if any such false entry shall be made, or any entry placed as to be casily accessible to any revenue offi

shall be omitted therefrom with intent to defraud or cer, and each tubshall have distinctly painted thereon

The amendment was agreed to.

to conceal from the revenue oficers any fact or parin oil colors its cubio contents in gallons, and the The next amendment was in lines fifteen and ticular required to be stated and entered in either of number of the tub.. There shall be a clear space of

said books, or to mislead in reference thereto, or if not less than one foot around every wood still, and sixteen to strike out the words "nor shall the

any distiller as aforesaid shall omit or refuse to pronot less than two feet around every doubler and

gate or door of such fence or wall be kept || vide cither of said books, or shall cancel, obliterat : worm tank. The doubler, or doubler and worm locked or otherwise fastened."

or destroy any part of either of such books, or any tanks, shall be elevated not less than one foot from

entry therein, with intent to defraud, or shall permit the floor; and every fixed pipe to be used by the dis

The amendment was agreed to. tiller, except for the conveyance of water, or of spent

The next amendment was in line eighteen | be not produced when required by any revenue oficer,

the same to be done, or such books, or either of them, mash or beer only, shall be so fixed and placed as to be capable of being examined by the officer for the

to strike out " distillery" and insert“ dig. the distillery, distilling apparatus, and thelut or tract whole of its length of course, and shall be painted, tiller."

of land on which it stands, and all personal property and kept painted, as follows, that is to say: Every

of every kind and description on said promises, or

The amendment was agreed to. pipe for the conveyanco of mash or beer shall be

used in the business there carried ou, shall be forfeited painted of a red color; every pipe for the convey.

The next amendment was in line nineteen to the United States. And any porson making such ance of low wines back into the still or doubler shall before the word 'doors” to insert“ gates and.'

false entry or omitting to make any entry bereinbebe painted blue; every pipe for the conveyance of

fore required to be made, with the intent aforesaid, The amendment was agreed to.

or who shall cause or procure the same to be done, or 40TH Cong. 20 SESS.-No. 235.

[ocr errors]
[ocr errors][ocr errors][ocr errors]

potable discourage tiš

WT. HENDRICKS. 1 saat eradid more frequest any than by mali OLES

Mr. SHERMAS. Large est to eraded the tax in remor, I am vesty bouse for transportation or 3:3

Senator will see ibat ibis Batik idea that no liquor shall be ** pince of distivatus for mer people alier Ibe payment of the las.

Mr. TRUMBULL DO I wi

it is not 10 be remored to the parent 1 soortation withou: paying tar

Vr. SHERVAR 100

er

[ocr errors]
[ocr errors]

for any purpose without parents

there is a

1p & certain wars ara

[ocr errors]
[ocr errors]

provision that is com * * Mr. TRUMBULLA Ard Brabant

Mr. SHERJUAN *** per ship board and cleared tiste persone

the drawback is paid ca toate cele to secure the bunu dless

aior will tind some big pages Les machinery by wnich wie sie uns

Ibere is no provision up SEX gut out of: le divery Sunday payment of the tar os ide la

Jr. TRUYBCIL Taki saya Scale. I bare retired maybe

[ocr errors]

asle, I know, lo tant of the

[ocr errors]

pp mittee

Ir. SHERMAN. I facris src" principle is adipelin thoaria liter

a matter of courself that prin desima mery the whole bril barett

whole iheory cenais asid ur

race between this and the per

[ocr errors]
[ocr errors]
[ocr errors][merged small][ocr errors][merged small][ocr errors][ocr errors][ocr errors]

who shall fraudulently cancel, obliterate, or destroy of taxes on the spirits so produced, distilled, or re-
any part of said books, or any entry therein, or who moved, and, in addition thereto, be liablo to a pen-
shall willfully fail to produce such books or either of alty of $1,000.
them, on conviction, shall be fined not less than $500
nor more than $5,000, and imprisoned not less than

It was proposed to amend this section by six months nor more than two years.

striking out the words "the business of' before The Committee on Finance proposed to "the distillery,” in line fifteen. amend this section by striking out after the

The amendment was agreed to. word “and,'' in line seventeen,

the words in Section twenty-one of the House bill, now another book shall make like entry,'' and after section twenty-two, was next read, as follows: the word "employed,"' in line twenty, to insert Sro, [21] 22. And be it further enacted, That every dissand in another book shall make like entry."

tiller, at the hour of twelve meridian, on the tbird day

after that on which his bondshall have been approved Tue amendment was agreed to.

by the assessor, shall be deemed to have cominenced The next amendment was in line thirty, before and thereafter to be continuously engaged in the the word “gravity,'' to insert "quantity."

production of distilled spirits in his distillery, except

in the intervals when he shall have suspended work, The amendment was agreed to.

as hereinafter authorized or provided. Any distiller The pext amendment was in line forty, to

desiring to suspend work in his distillery may give

notice in writing to the assistant assessor of his divisstrike ont · distillery,' and insert “distiller."

ion, stating when he will stop work; and on the day The amendment was agreed to.

mentioned in said notice said assistant assessor shall,

at the expense of the distiller, proceed to fasten The next amendment was in line sixty, after securely the door of every furnace of every still or the word "inspection,'' to insert and examin- boiler in said distillery, by locks and otherwise, and ation."

shall adopt such other means as the Commissioner of

Internal Revenue sball prescribe to prevent the The amendment was agreed to.

lighting of any fire in such furnace or under such The next amendment was in line eighty, to

stills or boilers. The locks and seals, and other mate

riais required for such purpose suall be furnished to strike out the word " or " between “premises? the assessor of the district by the Commissioner of and - used."

Internal Revenue, to be duly accounted for by said The amendment was agreed to.

assessor. Such notice by any distiller, and the action

taken by the assistant assessorin pursuance thereof, The next section was read as follows:

shall be immediately reported to the assessor of the

district, and by him iransınitted to the Commissioner Sec. [19] 20. And be it further enacted, That on the

of Internal Revenue. No distiller, after buying receipt of the distiller's first return in each month

given sueh notice, shall, after the time slated therein, the assessor shall proceed to inquire and determine whether said distiller was accounted in his returns

carry on the business of a distiller on said premises

unui he shall have given another notice in writing for the preceding month for all the spirits produced to said assessor, stating thet me when he will resume by him; and to determine the quantity of spirits work; and at the time so stated for resuming work thus to be accounted for, the whole quantity of the assistant issessor shall attend at the distillery to Bpirits produced from the materials used shall be

remove said Jocks and other fastenings; and thereascertained ; and forty-five gallons of mash or beer

upon, and not before, work may be resumed in said brewed or fermented from grain shall represent not disuillery, which fact shall be immediately reported less than one bushel of grain, and seven gallons of to the assessor of the district, and by him transinitted mash or beer brewed or fermented from molasses to the Commissioner of Internat Revenue. Any disshall represent not less toan one gallon of molasses,

tiller, after the time fixed in said notice declaring his In case the return of the distiller shall have been

intention to stop work, whoshall carry on the busiless than the quantity thus ascertained, the distiller shall be assessed for such deficiency at tho rate of

ness of a distiller on said premises, or shall have

mash, wort, or beer in his distillery, or on any premfifty cents for every proof galion, and the collector

ises connected therewith, or who shall have in his sball proceed to collect the same as in cases of other assessments for deficiencies; but in no ca exhall the

possession or under bis control any masb, wort, or

beer, with intent to distill the same on said preinises, quantity of spirits returned by the distiller, together shall incur the forfeitures, and be subject to the game with the quantity 80) assessed, be for a less quantity punishment as provided for persons who carry on the of spirits than eighty per cent. of the producing business of a distiller without having paid the special Capacity of the distillery.

tax, The Committee on Finance proposed to It was proposed to amend this section by amend the section by striking out the words striking out stop" and insert

suspend" proceed to " before " inquire' in line three. before work” in line ten and in line tbirtyThe amendment was agreed to.

five respectively. The next amendment was after the word The amendment was agreed to. " ascertained," in line seven, to insert "by The next section was read, as follows: reckoning not less than twelve quarts of proof:

SEC. 23. And be it further enacted, Thatall distilled spirits for every bushel of grain used, nor less spirits shall be drawn from the receiving cisternsinto than seven tenths of one proof gallon of spirits casks or packages, each of not less capacity than for every gallon of molasses used."

twenty gallons, wine measure, and shall be immedi

ately removed into the distillery warehouse, and shall The amendment was agreed to.

thereupon be gauged and proved by an internal reyThe next amendment was after the word

euue gauger, who shall mark, by cutting on the cask

or package containing such spirita, in a manuer to "gallon," in line eighteen, to insert "and four

be prescribed by the Commissioner of Internal Reydollars for every cask of forty proof gallons.” enue, the quantity in wine gallons, and in proof'galThe amendment was agreed to.

lons, of the contents of such cask or package, and

shall, in presence of thestorekeeper ofthe varehouse, The next amendment was after the word | place upon the head of the cask or package an en"distillery,' at the end of the section to insert

graved stamp, which shall be signed by the collector

of the district and the storekeeper and gauger, und bas estimated and determined by the provis- shall have written thereon tho number of proof galions of this act."

lons contained therein, tho namu of the distiller, the The amendment was agreed to.

date of the receipt in the warehouse, and the serial

number of cach cask or package, in progressive order, Section twenty of the House bill, now become

as the same shall be received from the distillery.

Such serial number for every distillery shall begin section twenty-one, was read, as follows:

with number one (No. 1) with the first cask or packSec. [20] 21. And be it further enacted, That the age deposited therein alter this act takes effect, and storekeeper assigned to any distillery warehousesball no two or more casks or packages warehoused at the also have charge of the distillery connected there- same distillery shall be marked with the same numwith; and, in addition to the duties required of him ber. The said stamp sball be as follows: as a storekeeper in charge of a warehouse, shall keep

[Distillery warehouse stamp No. -.] in a book to be provided for that purpose, and in the Issued by Collector,

District, State of manner to be prescribed by the Coninissioner of In

Distillery warehouse of 18–, Cask No. terpal Revenue, a daily account of all the meal and

contents gallons proof-spirit. vegetable productions or other substances brought into said distillery, or on said premises, to be used

United States Storekeeper. for the purpose of producing spirits, from whom pur- Attest: chased, and when delivered at said distillery, the kind and quantity of all fuel used, and from whom

United States Gauger. purchased, and of all repairs made on said distillery, and by whom and when made, the names and places

And the distiller or owner of all spirits go removed of residence of all persons employed in or about the

to the distillery warehouse shall on the 1st, 11th, and business of the distillery, of the inaterials put into

21st days of each month, or within five days therethe mash-tub or otherwise used for the production of

alter, enter the same for deposit in such warehouse, spirits, the time when any fermenting tub is emptied

under such rules and regulations not inconsistent of ripe mash or beer, recording tbe same by the num

herewith, as the Coinmissioner of Internal Revenue ber painted on said tub, and of all spirits drawn off

may prescribe; and said entry shall be in triplicate

and shall contain the name of the person making the from the receiving cistern, and the time when the same were drawn off. Any distiller or person ein

entry, the designation of the warehouse in which the ployed in any distillery who suall use, cause, or per

deposit is made, and the date thereof, and shall be in mit to be used any material for the purpose of mak

form as follows: ing mash, wort, or beer, or for the production of (Eatry for deposit in distillery warehouse.] spirits, or shall remove any spirits in the absence of Entry of distilled spirits deposited by , in the storekeeper ur person designated to act as said distillery warehouse in the district, State storekeeper, eball forfeit and pay double the amount of on the day of A. D.

[ocr errors]

And the entry shall specify the kind of spirits, the whole number of casks or packages, the tarks and serial numbers thereon, the number of gauge or ving gallons and of proof gallops, and the amount of the tnx on the spirits contained in them; all of which shall be verified by the oath or afiruation of the distiller or owner of the same attached to the entry: and the said distiller or owner shall give his bond in duplicate, with one or more suretics satisfactory to the collector of the district, conditioned that the pitcipal named in suid boud will pay the tax on ihe spirits, as specified in the entry, or cause the same to be paid before removal from said distillery warebouse, and within one year from the date of said bond, unless the same shall be removed by him fruti said warehouse according to the provisions of this act; and the penal sum of sueh bond shall not be less tban double the amount of the tax on Buch distilled spirits. One of said entries shall be retained in tbe office of the collector of the district, one sent to the storekeeperin charge of the warehouse, to be retained and filed in the warehouse, and ope sent with the duplicate of the bond to the Commissioner of Interual Revenue, to be filed in his ofice.

The Committee on Finance proposed to amend the section by striking out the words

or package."' after .. cask;" and "or packages alier " casks," wherever they occur. The amendment was agreed to.

It was also proposed in lines bfty nine and sixty to strike out the words unless the same shall be removed by him from said warehouse according to the provisions of this act."

The amendment was agreed to.

The next amendment wig to insert at this point as section twenty-four, the following:

SEC. 24. And be it further enacted. That any distilled spirits may, on payment of the tax thereon.be withdrawn from warehouse on application to the collector of the district in charge of such warebouse, on tunking a withdrawal entry, in duplicate, and in forza as follows: (Entry for withdrawal of distilled spirits from ware

house. Tax paid.} Entry of distilled spirits to be withdrawn, on pasment of the tax, from warehouse by deposited on the day of ---, A.D. --, by

in said warebouse. And the entry shall specify the whole number of casks or packages, with the marks and serial num. bers thereon, the number of giuge or wine gallous, and of proof gallons, and the amount of the tax 07 the distilled spirits contained in them: all of thic shall be verified by the oath or affirmation of the person making such entry; and on payment of the tax the collector shall issue his order to the storekeeper in charge of the wirebouse for the lelifery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Cominissioner of Internal Revenue.

The amendment was agreed to.

Section twenty-three of the House bill, now section twenty-five, was next read as follows:

Sec. 25. And be it further enacted, That whenerer an order is received from the collector for the remoral from any distillery warehouse of any cask or package of distilled spirits, on which tax has been paid, it shall be the duty of the gauger by wbom the salue is gauged and inspected, in presence of the storekeeper, before such cask or package has left the warehouse, to place upon the head ibereof, in such manner as to cover no portion of any brand or mark prescribed by law already placed thereon, a stamp. on which shall be engraved the number of proof gallons contained in said cask or package, on which the tax has been paid, and which shall be signed by the collector of the district, storekeeper, and gauger, and which shall state the serial number of the cask or package, the name of the person by whom the tas was paid, and the person to whom and the place where it is to be delivered; which stamp shall be as follows:

[Tax-paid stamp No.] Received

18 -, from, tax on long proof-spirit, cask No.--, warehouse at for delivery to at

Collector

District, State of
Attest:

United States Storekeeper,

United States Guager. Whenever any cask or package of rectified spirits shall be filled for shipment, sale, or delivery, on the premises of any rectifier, who shall have paid the special tax required by law, it shall be the duty of a United States gauger to gauge and inspect the same and place thereon an engraved stamp, which shall be signed by the collector of the district and the said gauger, and state the date when afilised, which stamp shall be as follows:

(Stamp for rectified spirits No.Issued by

collector of

rectifier of spirits in the State of ----, 18

[ocr errors]

-gal

district, State

district

U.S. Gagger, Whenever any cask or package of distilled spirits shall

be filled for shipment, eale, or delivery, on the premises of any wholesale liquor dealer or com

[ocr errors][ocr errors]

, 18

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

pounder, it shall be the duty of a United States gauger to gauge and inspect the same, and place thereon an engraved stamp, signed by the collector of the district and the said gauger, stating the name of the compounder or dealer and the date when affixed, which stamp shall be as follows:

[W bolesale liquor dealer's stamp No.- --] Issued by collector district, State of wholesale liquor dealer, of

district, State of

U.S. Gauger.

District, State of All blanks in any of the above forms shall be duly filled in accordance with the facts in each case. And the stamps above designated shall be affixed so as to fasten the same securely to the cask or package and duly canceled, and shall then be immediately covered with a coating of transparent varnish or other substance, so as to protect them from removal ordamage by exposure; and such affixing, cancellation, and covering shall be done in such manner as the Commissioner of Internal Revenue shall by regulation prescribe; but such stamps shall in every case be affixed to a smooth surface of the cask or other package, which surface shall not have been previously painted or covered with any substance.

The Committee on Finance proposed to amend the section by striking out the words

or package" after “cask” wherever those words occur.

The amendment was agreed to.

The committee also proposed to amend the section by inserting after line twenty-seven the following:

And at the time of affixing the tax-paid stamp or stainps, the gauger shall, in the presence of the strekeeper, cut or burn upon each cask the name of the distiller, the district, the date of the payment of the tax, the number of proof gallons, and the number of the stamp, which burning shall be eras d when such cask is emptied, by cutting, or burning a canceling line across such marks or brands, which branding and cancellation shall be done under such rules and regulations as the Commissioner of Internal Revenue may prescribe.

Mr. VAN WINKLE. I move to amend the amendment by inserting "cutting or before "burning. It now provides for cutting or burning, but provides for erasing only one.

The amendment to amendment was agreed to. The amendment, as amended, was agreed to.

The twenty-fourth section, now twenty-six, was read, as follows:

SEC. 26. And be it further enacted, That all stamps required for distilled spirits shall be engraved in their several kinds in book form, and shall be issued by the Commissioner of Internal Revenue to any collector, upon his requisition, in such numbers as imay be necessary in the several districts. Each stamp shall have an engraved stub attached thereto with a number thereon corresponding with an engraved number on the stamp, and the stub shall not be reinoved from the book. And there shall be entered on the corresponding stub such memoranda of the contents of every stamp as shall be necessary to preserve a perfect record of the use of such starp when detached.

Section (twenty-five] twenty-seven was next read, as follows:

Src. 27. And be it further enacted, That every stamp for the payment of tax on distilled spirits shall have engraved thereon words and figures representing a decimal number of gallons, and a similar number of gallops shall be engraved on the stub corresponding to such stamp, and between the stamp and the stub and connecting them shall be engraved nine coupons, which, beginning next to the stamp, shall indicate in succession the several puinbers of gallons between the number named in the stamp and the decimal number next above. And whenever any collector shall receive the tax on the distilled spirits contained in any cask or package, he shall detach from the book a stamp represenwing the denominate quantity Nearest to the quantity of proof-spirits in such cask or package, as shown by the gauger's return, with such number of the coupons attached thereto as shall be necessary to make up the whole number of proof gallons in said cask or package, and any quantity in addition 10 the number of full gallons less than one gallon shall be regarded as a full gallon; and all unused coupons shall remain attached to the marginal stub; and no coupon shall have any value or significance whatever when detached from the stamp and stub. And the tax-paid stamps with the coupons may denote such number of gallons, not less than twenty, as the Commissioner of Internal Revenue may deem advisable.

It was proposed to amend the section by striking out the words “or package' after "cask wherever they occurred.

The amendment was agreed to.

Section (twenty-six) twenty-eight was next read, as follows:

Sec. [26] 28. And be it further enacted, That the books of tax-paid stamps issued to any collector

shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; and every collector shall make a monthly return to the Commissioner of Internal Revenue of all tax-paid stamps issued by him to be affixed to any cask or package containing distilled spirits on which the tax has been paid, and account for the amount of the tax collected; and when the said collector shall return to the Commissioner of Internal Revenue any book of inarginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book, when issued to him from the office of internal revenue, have been used, and shall have accounted for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, he shall be allowed a commission of half of one per cent. on the amount, in addition to any other commission by law allowed, on all money accounted for by him for tax collected on distilled spirits, which shall be equally divided between the collector receiving the tax and the collector of the district in which the distilled spirits were produced. Allstamps relating to distilled spirits other than the tax-paid stamps shall be charged to collectors as representing the value of twenty-five cents for each stamp; and the books containing such stamps may be intrusted by any collector to the gauger of the district, who shall make a daily report to the assessor and collector of all such stamps used by him and for whom used, and from these reports the assessor of the district shall on his monthly list assess the person for whom they were used, and the collector shall thereupon collect the amount due for such stamps at the rate of twenty-five cents for each stamp issued during the month; and when all the stamps contained in any such book shall have been issued the gauger of the district shall return the book to the collector with all the marginal stubs tbereia.

It was proposed to amend this section by inserting after tbe word "amount," in line seventeen, the words “of the tax on spirits distilled after the passage of this act."

Mr. SHERMAN. I merely wish to call the attention of the Senate to the fact that this amendment changes the commission allowed to collectors and assessors.

The amendment was agreed to.

The next amendment was in line twenty-one, to strike out“collector'' and insert assessor.

The amendment was agreed to.

Section (twenty-seven]twenty-nine was next read, as follows:

Sec. (27) 29. And be it further enacted. That any revenue oilicer who shall affix or cancel, or cause or permit to be affixed or canceled, any stamp relating to distilled spirits required or provided for in this act in any other manner or in any other place, or who shall issue the same to any other person than as provided by law or regulation made in pursuance thereof, or who shall knowingly aflix or permit to be altixed any such stamp to any cask or package of spirits of which the whole or any part has been distilled, rectified, compounded, reinoved, or sold, in violation of law, or which has in any manner escaped payment of tax due therton, shall, for every such offense, be fined not less than $500 nor more than $3,000, and be imprisoned for not less than six months nor more than three years.

The PRESIDING OFFICER, (Mr. PomeROY.) The words or package will be stricken out after “casks,'' in line eight, to conform to previous amendments.

The following sections were read, to which no amendment was reported:

SEC. [28] 30. And be it further enacted, That if any distiller shall desire to reduce the producing capacity of his distillery, he shall give notice of such intention in writing to said assessor, stating the quantity of spirits which he desires thereafter to manufacture or produce every twenty-four hours, and thereupon said assessor shall proceed, at the expense of the distiller, to reduce and limit the producing capacity of the distillery to the quantity stated in said notice, by placing upon a suficient number of the fermenting tubs closc-fitting covers, which shall be securely fastened by nails, seals, and otherwise, and in such manner as to prevent the use of such subs without removing said covers or breaking said scals, and shall adopt such other precautions as shall be prescribed by the Commissioner of Internal Revenue to reduce the capacity of said distillery. And any person who shall brenk, injure, or in any manner tamper with any lock, seal, or other fastening applied to any furnace, still, or fermenting-tub, or other vessel, in pursuance of the provisions of this act, or who shall open or attempt to open any door, tub, or other vessel which shall have been locked or sealed, or otherwise closed or fastened as herein provided, or who shall use any furnace, still, or fermenting tub, or other vessel which shall be so locked, sealed or fastened, sball be deemed guilty of a felony, and, on conviction, shall be fined not less than $1,000 nor more than $5,000, and imprisoned for not less than one year, nor more than three years.

SEC. [29]31. And be it further enacted, That whenever any officer shall require that the water contained in any worm-tub in a distillery, at any time when the still shall not be at work, shall be drawn off, and the tub and worm cleansed, the water shall forth with be drawn off and the tub and worm cleansed by the distiller or his workmen accordingly; and the water shall be kept and continued out of such worm-tub

for the space of two hours, or until tho officer has finished his examination thereof; and for any refusal or neglect to comply with the requisition of the officer in this behalf, or the provision in this clause contained, the distiller sball forfeit the suin of $1,000, and it shall be lawful for the officer to draw off such water, or any portion of it, and to keep the same drawn off for so long a time as he shall think necessary.

Sec. [30] 32. And be it further enacted. That it shall be lawful for any revenue officer, at all times, as well by night as by day, to enter into any distillery or building or place used for the business of distilling, or in connection therewith, for storage or other purposes, and to examine, gauge, measure, and take an account of every still or other vessel or utensil of any kind, and of all low wines, and of the quality and gravity of all mash, wort, or beer, and of all yeast, or other compositions for exciting or producing fermentation in any mash or beer, and of all spirits and of all materials for making or distilling spirits, which shall be in any such distillery or premises, or in the possession of the distiller; and it any revenue officer or any person called by him to his aid, shall be bindered, obstructed, or prevented by any distiller, or by any workman or other person acting for such distiller or in bis employ, from entering into any such distillery or building or place as aforesaid ; or if any such officer shall be by the disLiller or his workman or any person in his employ, prevented or hindered from or opposed or obstructed or molested in the performance of his duty under this act, in any respect, the distiller shall lorfeit the sum of $1,000. It any officer, having demanded admittance into a distillery or premises of a distillery, and having declared his name and office, shall not be admitted into any such distillery or premises by the distiller or other person having cbarge of the same, it shall be lawful for such otlicer, at all times, as well by night as by day, to break open by force any of the doors or windows, or to break through any of the wał such distillery or premises necessary to be broken open or through, to enable bird to enter the said distillery or premises; and the distiller shall forfeit the sum of $1,000.

SEC. (31) 33. And be it further enacted, That, on the demand of any revenue officer, every distiller, rectifier, or compounder of spirits shall furuisti strong, safe, and convenient ladders of sufficient length to enable the officer to examine and guugo any vessel or utensil in such distillery or premises, and shall, at all times when required, supply all assistance, lights, ladders, tools, staging, or other things necessary for inspecting the premises, stock, tools, and apparatus belonging to such person, and shall open all doors, and open for examination all boxes, packages, and all casks. barrels, and other vessels not under the control ot a revenuo officer in cbarge, under a penalty of $500 for every refusal or neglect so to do.

SEC. (32) 34. And be it further enacted. That it shall be lawful for any revenue officer, and any person acting in his aid, to break up the ground on any part of the distillery or premises of a distiller, rectifier, or compounder of liquors, or any ground adjoining or near to such distillery or premises, or any wall or partition thereof, or belonging thereto, or other pince, to search for any pipe, cock, private conveyance, or utensil; and upon tinding any such pipe or conveyance leading therefrom or thereto, he may break up any ground, house, Wall, or other place through or into which such pipe or other conveyance sballiead, and break or cut away such pipe or other conveya ance, and turn any cock, or examine whether such pipe or other conveyance may couvey or concealuny, mash, wort, or beer, or other liquor which may be used for distillation of low wines or spirits from the sight or view of the officer, so as to prevent or hinder biin from taking a truo account thercot.

SEC. [33] 35. And be it further enacted, That no malt, coro, grain, or other material shall be mashed, nor any wash, wort, or beer brewed or made, nor any still used by a distilier at any time between the hour of eleven in the afternoon of any Saturday and the hour of one in the forenoon of the next succeeding Monday; and any person who shail violate the provisions of this section shall be liable to a penalty of $1,000.

Section (thirty-four] thirty-six was next read, as follows:

Sec. (31) 36. And be it further enacted, That all distilled spirits found elsewhere than in a distillery or distillery warehouse, not having been removed therefrom according to law, shall be forfeited to the United States. And in case of the seizure of any distilled spirits found elsewhere than in a distillery, distillery warehouse, or other warehouse for distilled spirits authorized by law, or in the store or place of business of a rectifier, or of a wholesale liquor dealer, or of a compounder of liquors, or in transit from any one of said places; and in case of the seizure of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which shall not have been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such spirits or of the storekeeper, wholesale dealer, rectifier, or compounder, have not been made at tbe time or in the manner required, or in respect to which the owner or person having posses. sion, control, or charge of said spirits shall have omitted to do any act required to be done, or shall have done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with. And every person who shall remove, or shall aid or abet in the removal of any distilled spirits from a distillery to a place other than the dis

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

Collector Distribution

[ocr errors]
[ocr errors]
[ocr errors]

d

[ocr errors]
[ocr errors][ocr errors]
[ocr errors]

e of

[ocr errors]
[ocr errors]
[ocr errors][merged small][ocr errors][merged small][ocr errors][ocr errors][merged small][ocr errors][merged small]

tillery warehouse as provided by law, or who shall which value shall be ascertained by three competent A joint resolution (H. R. No. 323) in rela: conceal or aid in the concealment of any spirits so appraisers to be designated and appointed by the tion to surveys and examinations of rivers and removed, or who shall remove or sball aid or abet iu court. In case of the seizure of and judgment of the removal of any distilled spirits from any dis- forfeiture against any distillery used or fit for use in

harbors; and tillery warehouse, or other warehouse for distilled the production of distilled spirits having a registered A joint resolution (H. R. No. 324) to extend spirits authorized by law, in any manner other than producing capacity of less than one hundred and as is provided by law, or whosball conceal, or aid in fifty gallons per day, or of any distillery for the non

the time for the completion of the West Wis. the conccalmout of any spirits 80 removed, sball be payment of the special tax, the still, stills, doubler,

cousin railroad. linble to a penalty of doubletbe tax imposed on such worm, worm-tub, and all mash-tubs and fermenting The message also returned to the Senate in diztilled spirits so removed or concealer, and shall, tubs shall be so destroyed as to prevent the use of on conviction, be fined not less than $200 nor more the same or any part thereof for the purpose of dis

compliance with its request the bill (B. R. No. than $5,000, and imprisoped not less than three tilling; and the materials shall be sold as in case of

551) making a grant of land to the State of mouths uor more than three years. other forfeited property.

Minnesota to aid in the improvement of the Sec. (41) 43. And be it further enacted, That it shall The amendment proposed to this section be the duty of every person who empties or draws oil,

navigation of the Mississippi river, with the was in line twenty-six, io strike out ihe words or causes to be emptied or drawn off, any distilled

amendment of the Senate thereto. * from a distillery," and insert “ on which the

spirits from a cask or package bearing any mark, The message further announced that the

brand, orstamp required by law, at the time of empty: tax has not been paid.'' ing such cask or package, to efface, and obliterate said

House bad agreed to some and disagreed to The amendment was agreed to. wuark, stamp, or brand. Any such cask or package

other amendments of the Senate to the bill from which said mark, brand, and stamp, is not so The following sections were read, to which

(H. R. No. 605) making appropriations for effaced and obliterated, as herein required, shall be no amendment was proposed : forfeited to the United States, and may be seized by

the legislative, executive, and judicial expenses any otlicer of internal revenue wherever found. Any

of the Government for the year ending the SEC. [35] 37. Anıl be it further enacted, That no per- railroad company or other transportation company, son sball remove any distilled spirits at any other

30th June, 1969, and agreed to other amendor person, who sball receive or tracsport, or bave in time than alter sunt-rising and before sun-setting, possession with intent to transport, or with intent to

ments of the Senate with amendments; asked in any cask or package containing more than ton cause or procure to be transported, any such empty

a conference on the disagreeing votes of the gallons from any premises or building in wbich the cask or package.or any part ihereof, having thereon same may bave been distilled, redistilled, rectified,

two Houses on the said bill, and appointed any brand, mark, or stamp, required by law to be compounded, manufactured, or stored, and every placed on any cask or package containing distilled

Mr. Elin B. WASHBURNE of Illinois, Mr. person who stull violate this provision shall be liable spirits, shall forfeit $300 for each such cask or pack

COLUMBUS DELANO of Ohio, and Mr. CHARLES to a penalty of $100 for each cask, barrel, or package age, or any part thereof, so received or transported, E. PHELPS, of Maryland, managers at the same of spirits so removect; and said spirits, together will or had in possession with the intent aforesaid; and any vessel containing the same, and any borse, cart, aniy boat, railroad car, cart, dray, wagon, or other

on its part. boat, or other conveyance used in ihe removal vehiclc, and all horses or other animals used in car

ENROLLED BILL SIGNED. thereof, shall be forfeited to the United States. rying or transporting the same, shall be forfeited to Ske. (36)38. And be it further enacted, That any per- the United States. Any person who shall fail or

The message also announced tbat the Speaker son who shalladd or cause to be added any ingredient peglect to efface and obliterate said mark, staine, or or substance to any distilled spirits before the tax

of the House had signed the following enrolled branci, at the time of einptying such cask or package, imposed by law shall have been paid thereon, for or who shall receive any such cask or package, or any

bills and joint resolutions; and they were the purpose of creating a fictitious proof, shall, on part thereof, with the intent aforesaid, or who shall

thereupon signed by the President pro tempore conviction, befined not less than $100 por more than transport the game, or knowingly aid or assist therein, the Senate : $1,000 for each cask or package so adulterated, and or who shall remove any starp provided by this act imprisoned not less than three months por more from any cask or package containing or which had

A bill (S. No. 505) to amend section five tban two years, and every such cask or package, contained distilled spirits, without defacing and

of an act entitled “An act concerning the will its contents, shall be forfeited to the United destroying the same at the time of such removal, or States.

registering and recording of ships or vessels," who shall aid or assist therein, or who shall have in Sec. (37]39. And be it further enacted, That any per- his possession any such stamp so removed, as afore

approved December 31, 1792; son who shall cvade or attempt to evade the pay- said, or have in his possession any canceled stamp

A bill (H. R. No, 502) to incorporate the ment of the tax on any distilled spirits, in any or any stamp which has been used, or wbicb purports manner wbatever, shall forfeit and pay double the

congregation of the First Presbyterian Church to have been user, upon any cask or package of disamount of the tax so evaded or atteinpted to be tilled spirits, shall be deemed guilty of felony, aud,

cf Washington; evaded; aud any person who sball change or alter on conviction, shall be fined not less than $500 nor A bill (H. R. No. 503) for the relief of Wil. any stainp, mark, or brand on any cask or package inore than $10,000, and imprisoned not less than one containing distilled spirits, or who shall put into any

liam B. Todd; year hor more than five years. cask or package spirits of greater strength than is Sec. (42) 14. And be il further enacted, That any

A joint resolution (H. R. No. 96) for the indicateii by the inspection mark thereon, or who person who shall carry on the business of a distiller, relief of John Sedgwick, collector of internal shall fraudulently use any cask or package having rectilier, compounder of liquors, wholesale liquor any inspection mark or stamp thereon for the pur- dealer, retail liquor dealer, or manufacturer ofstills,

revenue, third district of California ; and pose of selling utlier spirits or spirits of quantity or without having paid the special tux, as required by

A joint resolution (H. R. No. 321) in relaquality different from the spirits previously suspected law, or who shall carry on the business of a distiller tion to the erection of a bridge in Boston harbor. therein, shall forfeit und pay the sum of $300 for pr rectiwer without baving given bond as required every cask or package on which the stamp or mark by law, or who sball engage in or carry on the busia

EXECUTIVE BUSINESS. is so changed or altered or which is so fraudulently ness of a distiller, with intent to defraud the United used, and, on conviction, shall be fined for each such States of the tax on the spirits distilled by him, or

Mr. FESSENDEN. I should like to have offense 110t less than $100 nor more than $1,000, and any part thereof, shall, for every such offense, be a short executive session, and I suggest to the imprisoned not less than one month wor more than fined not loss than $1,000 por more than $5,000, and honorable Senator from Ohio whether it would one year.

imprisoned not less than six months nor more than Sec. (38) 40. And be it further enacted, That any per- two years. And all distilled spirits or wines, and all

not be as well to stop here. son who shall knowingly use any faise weights or stills or other apparatus fit, or intended to bo used,

Mr. SHERMAN.' I have no objection. moasures in ascertainmg, weighing, or measuring for the distillatiou or rectification of spirts or for the Mr. SUMNER. Before that question is put the quantities of grain, meal, or vegetable materials, compounding of liquora, owned by such person, molasses, beer, or other substances to be used for wherever found, and all distilled spirits or wines

I should like to understand from the Senator distillation, or who shall destroy, break, injure, or and personal property found in the distillery or rec- from Obio whether he proposes an evening tumper with any lock or seal which may be placed tifying establishment, or in the store or other place session. on any cistern-room or building, by the duly author- of business of the compounder, or in any building, ized otlicers of the revenue, or shall open said lock room, yard, or inclosure connected therewith, and

Mr. SHERMAN. Yes, sir. I desire to or seal, or the door to such cistern-room or building. used with or constituting a part of the premises; and continue the reading of the tax bill, and the or shall in any inamner gain access to the contents all the right, title, and interest of such person in the consideration of the amendments of the com. therein in the absence of the proper ollicer, shall, on

lot or tract of land on which such distillery is situconviction, be tined not less than $500 nor more than ated, and all right, title, and interest therein of

mittee. $5,000, and inprisoned not less than one year nor

every person who knowingly has suffered or per- The PRESIDENT pro tempore. Before putmore than three years, and any person who shall mitted the businoss of a distiller to be there carried

ting the question on the motion of the Senator use any molasses, beer, or other substance, whether on, or has connived at the same: and all personal fermented on the premises or elsewhere, for the pur- property owned by or in possession of any person

from Ohio, the Chair will present some House pose of producing spirits, before an account for the who has perunitted or suffered any building, yard, or

bills for reference. same shall have been registered in the proper record

inclosure, or any part thereof, to be used for purposes book provided for that purpose, shall sorteit and pay of ingress or egress to or from such distillery, which

HOUSE BILLS REFERRED. the suru of $1,000 for each and every offense so com

shall be found in any such building, yard, or incloinitted. sure, and all the right, title, and interest of every

The following bills received from the House SEC. (39) 11. And be it further enacted, That it shall person in any premises used for ingress or ogress to

of Representatives were severally read twice be lawful for any internal revenue ofheer to seize and or from such distillery, who has knowingly suffered

by their titles, and referred as indicated below: or permitted such premises to be used for such ingress detain any cask or package contaiuing, or supposed

or egress, shall be forfeited to the United States. A bill (H. R. No. 39) authorizing the Comto contain, distilled spirits which such othicer has reason to believe the tax imposed by law upon the

missioner of Internal Revenue to adjust the

MESSAGE FROM TIIE HOUSE. same has not been paid, or ihat the same is being

accounts of Mark Howard-to the Committee removed in violation of law; and every such cask or

A message from the House of Representa- on Finance. package may be held by such officer at a sale place until it sball be determined whether tbe property so tives, by Mr. McPherson, its Clerk, announced

A bill (H, R. No. 1326) for the relief or seized is liable by law to be proceeded agiliust for that the House had passed the following bills

Anthony Bucher-to the Committee on Claims. forfeiture; but such summary detention shall not

and joint resolutions, in which it requested the continue in any case longer than forty-eight hours

A bill (H. R. No. 1354) to provide for the without process of law or intervention of the officer concurrence of the Senate:

issue of arms for the use of the militia-to to whoin such seizure is to be reported.

A bill (H. R. No. 39) authorizing the Com

the Committee on Military Affairs and the Sec. (10) 12. And be it further enacted, That no dis

missioner of Internal Revenue to adjust the Militia. tillery seized for any violation oilawshall be released to the claimantor any intervening party before judg- accounts of Mark Howard ;

A joint resolution (II. R. No. 305) in rewent, excnpt in case of a distillery for which the A bill (H. R. No. 1326) for the relief of

spect to the construction of bridges over the special tax bas been paid, and which has a registered Anthony Bucher;

Ohio river--to the Committee on Post Offices producing capacity of one bundred and fitty proof

A bill (H. R. No. 1354) to provide for the and Post Roads. gallops or invro per day, on showing by suficient affidavits that there are logs or other live stock, not issue of arms for the use of the militia ;

A joint resolution (H. R. No. 323) in relaless than fifty head in number, depending for their

A joint resolution (H. R. No. 305) in respect

tion to surveys and examinations of rivers and feed on the products of said distillery which would

to the construction of bridges over the Ohio suffer injury if the business of such distillery is

harbors--to the Committee on Commerce. stopped; such distillery in that case may be released river;

A joint resolution (H. R. No. 325) relative to ibe claimant, or any other intervening party, at

A joint resolution (H. R. No. 325) relative

to the pay of the chief clerk in the office of the discretion of the court, on a bond to begiven and to the pay of the chief elerk in the office of

the Sergeant-at-Arms of the House--to the approved in open court with tivo or more suretics for the full appraised value of all the property seized, the Sergeant-at-Arms of the House;

Committee on Appropriations.

[ocr errors][merged small][ocr errors][subsumed][ocr errors][ocr errors][subsumed][ocr errors][ocr errors]

WEST WISCONSIN RAILROAD.

taken by persons from whom legal disabilities The Chief Clerk read section (forty-six] Thejoint resolution (H. R. No. 824) to extend shall have been removed ; and the House forty-eight, as follows: the time for the completion of the West Wisamendment was concurred in.

Sec. [46] 48, And be it further enacted, That on all

wines, liquors, or compounds known or lenominated consin railroad was read twice by its title.

INTERNAL TAXES.

as wine, not made from grapes grown in the United Mr. HOWE. The Senate passed a joint res- The Senate, as in Committee of the Whole,

States, but made in imitation of sparkling wine or olution, of which this is a copy, the other day

champagne, and on all liquors not made from grapes, resumed the consideration of the bill (H. R.

currants, rhubarb, or berries grown in the United upon the recommendation of the Committee

No. 1284) to change and more effectually 1 States, but produced by being rectified or mixed with on Public Lands, and I see no necessity tor

secure the collection of internal taxes on dis- distilled spirits or by the infusion of any matter in sending it to a committee, I hope it will be

spirits, to be sold as wine or by any other name, there tilled spirits and tobacco, and to amend the

shall be levied and paid a tax of six dollars per dozen passed now. tax on banks,

bottles, cach bottle containing more than one pint Mr. POMEROY. I think we may as well

The PRESIDENT pro tempore. The read

and not more than one quart; or three dollars per pass it at once.

dozen bottles, each bottle containing not more than ing of the bill will be continued.

one pint, and at the same rate for any quantity of Mr. FESSENDEN. I should like to have

The Chief Clerk resumed the reading of the such merchandise, however the same may be put up the Senator state whether is precisely the bill, as follows:

or whatever be the package. And any person manusame resolution that we passed the other day.

facturing, compounding, or putting up such wines,

Sec. [43] 45. And be it further enacted, That every shall, without previous demand, make return, under Mr. HOWE. I have read it, and I think it rectifier, wholesale liquor dealer, and compounder of oath or affirmation, to the assistant assessor, on the is precisely the same, word for word. I was liquors, shall provide himself with a book, to be pre- 1st and 15th day of each and every month, or within told so by a member of the other House, and

pared apd kept in such form as shall be prescribed five days thereafter, of the entire amount of such

by the Commissioner of Internal Revenuo, and shall, wine manufactured or put up during the first fifteen such is my recollection. I have not compared on the same day on which he receives any spirits, days of the month, and the residue of the month, resit, but I will compare it if the Senate will pass

and before he shall draw off any part thereof, or add pectively, except when the wines so manufactured it now, and if I find it not to be the same I will

water or anything thereto, or in any respect alter or put up are used exclusively by the family of tho the same, enter in such book, and in the proper

person manufacturing the same; and the tax herein move a reconsideration.

columns respectively prepared for the purpose, the imposed shall be payable at the time such return is The joint resolution was considered as in date when, the name of the person or firm trom whom made. And in case such manufacturer shall neglect

and the place whence the spirits were received, when Committee of the whole, reported to the Sen

or refuse to make such return within the time speand by whom distilled, rectified, or compounded,

cified, the assessor shall proceed to ascertain the ate, ordered to a third reading, read the third and when and by whom inspected, and, if in the amount of tax due as provided in other cases of a time, and passed.

original package, the serial number of each package, refusal or neglect to make returns, and shall assess the number of wine gallous and proof gallons, the

the tix, and add a penalty of fifty per cent to the LEGISLATIVE, ETC., APPROPRIATION BILL. kind of spirit, and the number and kind of adhesive

amount; which said tax, and also said penalty shall stamps thereon: and every such rectifier, com- be collected in the manner provided for the collecThe Senate proceeded to consider its amend- pounder, and wholesale dealer, shall, at the time of

tion of tax on monthly and other iists. Any person ments to the bill (H. R. No. 605) making apsending out of his stock or possession any spirits,

who shall fraudulently crade or attempt to evade and before the same shall be removed from his propriations for the legislative, executive, aud

the payment of the tax herein imposed shall, on conpromises, enter, in like manner, in the said book,

viction, be fined not less than $500, nor more than judicial expenses of the Government for the the da hen, and the pane and place of business

$5,000, and imprisoned not less than six months nor year ending June 30, 1869, disagreed to by the of the person or firun to whom such spirits are to be

more than two years.
House, and the amendments of the House of

sent, the quantity and the kind or quality of such
spirits, and the strength thereof; and also the num-

The Committee on Finance reported an
Representatives to other annendments of the

ber of gallons and tractions of a gallon at proof; and amendment to this section, in line two, after the Senate ; and, if in the original packages in which they were

word “wine," to insert "and made in imitareceivel, he shali enter the name of the distiller, and On motion by Mr. MORRILL, of Maine,

the serial number of the package. And every such tion of sparkling wine or champagne, but;"} Resolved, That the Senate insist upon its amend- book shall be at all times kept in some public or open and in line four, after the word “United States," ments to the said bill disagreed to by the House of place on the premises of such rectifier, wholesale Representatives, and disagree to theamendments of dealer, or compounder of liquors, respectively, for

to strike out the words, “but made in imitathe House to other amendinents of the Senate thereto, inspection; and any revenue otiicer may make an tion of sparkling wine or champagne.”' and agree to the conferenco asked by the House on examination of such book and take an abstract The amendment was agreed to. the disagreeing votes of the two houses thereon. therefrom; and every such book, when it has been Orılered, That the conferees on the part of the Sen- filled up as aforesaid, shall be preserved by such

The Chief Clerk read section [forty-seven] ate be appointed by the President pro tempore,

rectitier, wholesale liquor dealer, or compounder of forty-nine, as follows:
The PRESIDENT pro tempore appointed | during such time it shall be produced by him to every
liquors, for a period not less than two years; and

SEC. [47] 49. And be it further enacted, That the
Mr. MORRILL of Maine, Mr. Howe, and Mr. revenue ollicer demanding the same; and if any

Secretary of the Treasury, on the recommendation of HENDRICKS, managers on the part of the Senate. rectifier, wholesale dealer, or compounder of liquors,

the Commissioner of Internal Revenue, shall appoint shall refuse or neglect to provide such book or to

one officer for each United States judicial district, to EXECUTIVE SESSION. makes entries therein as aforesaid, or shall cancel,

be called a supervisor of internal revenue on distilled alter, obliterate, or destroy any part of such book,

spirits and tobacco, whose duty it shall be to reside On motion of Mr. FESSENDEN, the Senate or any entry therein, or make any false entry therein,

in such district, and keep his office at some convenproceeded to the consideration of executive or hinder or obstruct any revenue ollicer from ient place therein to be designated by the Commisbusiness, and after some time spent therein, examining such book or inaking any entry therein,

sioner, and who shall receive, in compensation for or taking any abstract thcreirom; or if such book his services, such salary as the Commissioner of the doors were reopened, and the Senate, at five shall not be preserved or not produced by any recti

Internal Revenue may deem just and reasonable, not o'clock p. m., took a recess till half past seven. fier, or wholesale dealer, or compounder, as herein

exceeding $2,500 per annum, and shall bo paid his before directed, he shall pay a penalty of $100, and necessary traveling expenses when absent from his on conviction shall be fined not less than $100 nor

oflice on oflicial business. It shall be the duty of EVENING SESSION.

more than $5,000, and imprisoned not less than three every supervisor of internal revenue on distilled spirmonths nor more than three years.

its and tobacco, under the direction of the CommisThe Senate reassembled at half past seven The Committee on Finance reported two

sioner, to sco that all laws and regulations relating o'clock p. m.

to tho collection of internal taxes upon distilled spiramendments to this section.

The first was

its and tobacco are faithfully executed and complied MESSAGE FROM TUIE HOUSE. in line ten, after the word "received," to

with; to aid in the prevention, detection, and pun

ishinent of any frauds in relation thereto, and to strike out the words " when and." A message from the House of Representa

examine into the efficiencyand conduct of all officers

The amendment was agreed to. tives, by Mr. McPherson, its Clerk, announced

of internal revenue within his district; and for such The next amendment was in line twenty-two,

purposes he shall have power to examine all persons, that the House had agreed to the amendments

books, papers, accounts, and premises, and to adminof the Senate to the bill (H. R. No. 453) | after the word “spirits" to strike out the ister oaths and to summon any person to produce increasing the pension of Nancy Weeks, widow words " and the strength thereof."

books and papers, or to appear and testify under oath of Francis Weeks, a soldier of the war of

The amendment was agreed to.

before him, and to compel a compliance with such

summons in the same manner as assessors may do. 1812.

The Chief Clerk read the following sections,

It shall be the duty of every supervisor of internal The message further announced that the to which no amendment had been reported :

revenue as aforesaid to report in writing to the Com

missioner of Internal Revenue any neglect of duty, House had agreed to the amendments of the Sec. [44] 16. And be it further enacted, That it shall incompeteney, delinquency, or malfeasance in office Senate to the bill (H. R. No. 869) prescribing

not be lawful for any rectifier of distilled spirits, of any internal revenue officer within his district of an oath of office to be taken by persons from

compounder of liquors, liquor dealer, wholesale or which he may obtain knowledge, with a statement retail liquor dealer to purchase or receive any dis

of all the facts in each case, and any evidence suswhom legal disabilities shall bave been re- tilled spirits in quantitics greater than twenty gal- taining the same; and he shall have power to transmoved, with an amendment, in which it lons from any person other than an authorized rec- for any inspector, gauger, or storekeeper from one

tifier of distilled spirits, compounder of liquors, distillery or other place of duty to another, or from requested the concurrence of the Senate.

distiller, or wholesale liquor dealer. Any person one collection district to another, within his district, The message also announced that the House violating this section shall forfeit and pay $1.000: and may, by rotice in writing, suspend from duty any had passed a joint resolution (H. R. No. 326)

Provided, That this shall not be held to apply to such inspector, gauger, or storekeeper, and in case for the relief of Henry B. St. Marie, and a bill judicial sales, nor to sales at public auction made by of suspension shall immediately

notify the collector an auctioneer who has paid a special tax as such, of the proper district and the Commissioner of Inter(H. R. No. 896) for the relief of Samuel Tib. Sec. [47] 47. And be it further enacted, That all dis- nal Revenue, and within three days thereafter make betts ; in which it requested the concurrence

tilled spirits drawn from any cask or other package report of his action, and his reasons therefor, in writof the Senate.

and placed in any other cask or package containing ing, to said Commissioner, wbo shall thereupon take

not less than ten gallons, and intended for sale, shall such further action as he may deem proper. OATH OF OFFICE. be again inspected and gauged, and the cask or pack

The Committee on Finance reported several age into which it is so transferred shall be marked Mr. TRUMBULL. I ask the consent of or branded, and such marking or branding shall dis

amendments to this section. The first was in the Senate to concur in the amendment of the

tinctly indicate the name of the gauger, the time line three, after the word " revenue,'' to strike House to the bill in regard to the oath of

and place of inspection, the proof of the spirits, the
particular naine of such spirits as known to the trade,

out "shall" and insert "may;' and after the
office. It merely leaves out the words " and together with the name and place of business of the word "appoint," to strike out the words "one
no other." I think there will be no objection dealer, rectifier, or compounder, as the case may be officer for each United States judicial district"
to concurring in it.
rectified or compounded, the name also of the dis-

and to insert " not exceeding twenty officers.”'
The Senate proceeded to consider the amend- tiller, and the distillery where such spirits were pro- The amendment was agreed to.
ment of the House of Representatives to the

duced, and the serial number of the original pack-
amendment of the Senate to the bill (H. R.
age; and the absence of such mark or brand shall be

The next amendment was in line five, to taken and held as sufficient cause and evidence for strike out the word “a” before "supervisor ;'? No. 869) prescribing an oath of office to be the forfeiture of such unmarked packages of spirits. and also to add the letter “s” to supervisor;

[ocr errors][ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

i

Ir. SHERMAX. Per & Continue the reading of the wa consideration of the azkoitetto

I te PRESIDENTE Database ting site question on the main

[ocr errors]

inom n'o, the Chair who

buis for reference.

HOUSE BILLS ROTEN

The following bilis resepte

of Representatives i by their rities, and reliers

A biil H. R. 10. Bet missioner of loro berri &a vants of Mark Howani- ja latina on finance

A bill H. R. N. 1959

[ocr errors]

Inchcar Bucher

[ocr errors]

issue of armas lut when the Committee on kuitentem

[ocr errors]
[ocr errors]

spect to the contractin Onio river-lo tie (

[ocr errors]
[ocr errors]
[ocr errors][ocr errors][ocr errors]
[ocr errors]

to be

« PoprzedniaDalej »