IiEBRASKA "ADYSnriSE?;.
.-v .J.
.... .. i . . c - ti - . - . . 1
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4 a 4
oro. 77. HILL CO,, '
AdT8rtIar Usk, ZlAla C'ttetTrttn lii k 2.
.C-
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...
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t Ccrr, oa yir, la tdTi:ct, CI
Subarij tion, nsait int ar;a!, ba 7' J ta Airao
tj" B.joJs WcrS, inJP!ala s.4'Tr.(r Jui Work
the best style, nJn ibort Citit.- ' 1
rvn.W. nil! & Co., Agents.
PIBPRTY AND UNIpN', QNE AND I N EP A It A J3 f. NffW AND F O li K VE R."
Brovnville, JW&.
J
BROWN VI JjLE, NEBRASKA, THURSDAY, APRIL, 11, 1867.
VOL. XI.
r ' i
': '-r-.t s!
..J .,.- . i
' II y i 1 ft I $ l J
LAW
(OFFICIAL.
mm in riTrn ftTITPft
Ur I Ilk- winis-w w i r i bu
i the ri"1 ,uu U1
Kiath Congress.
fPiitic Ao. 1S4.)
ie! t. pfo'e In-ernel Bere-nne to
kdfnii!i4 " Bl tu P,y itrre o thenib.ie
W"wrt,, ber purpw,- Shovel June thirtl
0 tunirM tJ-lor utKUfOfi.
.mm H lurtber e1cied. Ttst erery per
m wki n -r ' f) n4 fr ih perpe t.f di-niuu
,4'r.'hf, . f0Cii i.4sr bis snptTnitemleDce r
,pir,t.. ,r .h eiti I, b..l er, ,.r oth-
itwtf "BT .' r jjjr to cJr, to mskeuf canne to
, tv.n4 sct otrr m v'h. e kept in
tm " mtiooer! Jnternsl rtteaiie juy
tWbtriM or w uf jK.nn.lt er.l!f.uof rfiff.
rriM.'" nnmwrof Iloos plscel io nre-
, '! nrouf tbre,'f ,D nIBf,er
ftoi. w (of thereof. the r.tne n4
lrtW' IIV,i.c f tuMoe-sor re ien e of therer
IHneoir'" , h ,,. ,.,, then- t iventh.
1 4J , Trf.rtof ch lufBth. or witbln fleIT
tn. 'T 11 'k, tt krreMir or auUtunt e
tken from M book in the
' r "iB-tre reeled, n.d enneJ tr ota
jrci!"'' sfier lb. 1"t A-j r
1 I en tre,ttf t.e sd 40 the bli
Vt;t sUU. epun the seve'sl dr
lr(arli M pdoided, be verified r-y
. ,i -an the peos- n or ,pr. y m bunt
, i'iM in4e. in the pf-ttu I
Hii(tnt eor, r rfher prr or
i -.natbeseU) hi crtiBc!e f
..its Tbe owner, sreci, .reTia-
tillery .ball- C tbe vriciati
. be m de in hi. eo k bT tits mc M
4 hm by btroself nbjjin to tbe -t fi-
by wbcra tbey were made He te:w
-,ri: certify ibst to tte trt
k id belief Use f ore .In ea tnet re
,,tbt X kae ttken all tie tseiu ia
Vaa hem .o." S.-l .i -Laii
i;riin of any aevor, awftisl
t.r.d'P'it' collect-, renee areola or
prerai-e. wiere J.ti. imz h'l be
open open to a'd 4B -er, or e:Ue
j -,4t Any periua wtto b.U be tr
'r 'Ovitin of thi ectin f !l l. r
it lie L!'e to sCneof five 1 ti '.red
Cersnn wha iLall rewler :i f.-n
4 1 (,f tl.U ecMn wbicl t";.II
lelnbleto a fit or uoi tor than
- or to imprisonment tot iiQ
nrtber enacted, That ibere sbsil
1paldon si) dUUi.ed spirits on
, Ui n"i-tu fad acrordicg to isw, a tax of
. i trt iod eTery proof ration, to te paid
i , mf , r an oihnr pa. I n h' :r.s p i
i -.t, il it tax khaU be a lien ou spirits
r " ri( Ury, used for dmlillinf tbe aarne
i!," li't'M. and toola tberelDt and on the
4t in . sillier In tbe lot or traetof tbe
UiC Sirtil'er? is titrated, front tbe
(i.;riiii riitai led. until tbe said tax shall
, r-i).ucJ. tuiUie taxes on all o;mu KhaU
Nl at no livet raie than ILe basic of flrtt-
i
tt
i-
tj ..
"
it
4
tin r
is r. '
'jf. l bli bs iird In iriporilcn for any
ra(r .l-lth (ban III t'.retixl h if flrt proof.'
Sue t . A'cll frlier i:lel. That pr-if spirit
ci tii t beio at4 ukra to l ibal aln kulic liinr
kicb viuin onf lu t u vo'nme or a'ronol t a epe
ffc i'Mtrf .even ib.ua:il inne h'indrel an thirty
kihS '1 iKndihn at '.ltv f!"rre Tabreuheit ; antf
lbs (jc-t 'sfy 4 ttitTreaMiry i hereby auiunxe-1 to
adoj.t. ftcut. and .T.-ribe fr ne, sutb bylr..iiie
ttr m1kwe and ratlins inlrumenlii, meters or
other aieaw frr arreui.me tie tren b and qajnti
ty ut rplrn fulijet ic ttx. aifi t ue-crite tvcti rules
sr;d rmi;t'iu!ii. l.e ileem pe e-ary m injure a
uiluroi mi mrr-il j.jrieiu ut ine'!irn, veiehine.
and Mil m if rv-ii it. tvb.er tc ux ibruLvliout ihe
I'liiled iie. And in all m of .spirua keretMer
Made, vkrre lot .iberie i.jecially aceed. a faiioc
.bail tt Ukfn lo 'li a t'i-A of Brfl pr.x.r. according,
to tl e turetuiniL .uiiJard u el furtb atid declared for
the iiiFpM-imn r.id Kuagitif of spirits ibruntlioat tbe
toiled Sum.
Sec 41. AnJ be it fartt.T enacted. That the owner,
sient, ur vpwiiiisadeot siit distillery esiabiiciiel
a herein br!.e provide kliall erect; in a routn or
tutiditii lc t provided n, n-ed for that purpose, and
Int au other. to i.r mor recti li ix citern, ech to
teat leait nDcient apaci-jr to n-ld all the epirit.
siinoiactured m Mid duuheiy dnrinx that day , a::d
tct cirieriit rhali be m cutnirued a to leave n open
ice of at leaat three Iret b. tweeu the tois there, r
si tbe Bir mt roor aU t, ai.d of tn,i less than eixhtf en
-! b,ierr the b.unis thereof and tbe fljr t-
n .li i t;ira in ucb tuaoner at will enable
u.,vtur i. paa atucbd tbe aoe, aud hal be
i;k ils vuiiet of ihe silla. Udlors. or in-
ud .Jr dii;iinr, by suitable pipe or oih-
" " ' ' wed at aiwata to be extnred to
n tbe.fir; oh rUierus and tile roem
' ii ir . i .Hied ball be in charee or and
1 1 1 i . -.of the iospectur i and uj-n tbe
'i ' i r ...rti are couveyed into sucb cia-c-i.
laU m drawn off inu cak or other
, ' r ut to.erviMon of tbe iupecior, aud
iinti k .ne j inspecied, (toKed. pruveU, aud
" (.i mix ti.rked a benin p'ovide-1. and
, Y t. tbe b uded ware.wiiee before
' ed Thai the tpinta way te dijin
cit any time p-evijun to ibe ibi:d
''" .ue owner, artt. ur suueriu'en
' -t "i tuy oil locks and al reqmr.
rLiaed or providey by ti e Sc-c-r-..-j,
at the expense of tbe owner
reti nse. a'id ibs keysbllai
Utijdy of the iopecior. or rsjataul
ttMDi inaoact ir. or the offl-er h yiux
iiii, j or w.ichiue.
'"tturtber eociei Tiat any perion
"':" nd Iraunulently ue any falre
f i in aaceitainintc. weiKbiuc. or in
ujik l. vt sjrsiu, rueal.oi vegetable
ter or otUer aubbuwe t be
U!iul wbQ (j,u (randoKnuy make
' s t- oa, br wno ball detry or uiu-
-.r lu r 4ei,i whici niay te placed on any
.' OT bs.U'liFS, by ti e duly UnH-iied
' retii.it an n ouDrutMtt there! be
I - m it t-rni v two year., aud pay a Cue
'' W aijsatvS dollars, in Ibe diacretuC
i. aid c. Deraoa.who h,i!l ue a.iv piolai-
"r-'e' , L.uuce, waeiha'r ftrtuented on
"r . re tjr the purpie . f pri.4oc-
'"" ' sn-ocat f ihe saotesn.M bare
lfX U U S Bfttlillr r .1 h to ........ I f.a
H ei and the snm of th
aoaererj nce wbea o c-" "
ti
rt
tl-e
in1
" i
ir
vaii
tL''
f , t
t f
.
it
I
I I
' U p.
I Hi i
i i
' . !1
i.
' s
. v SJ
-"ll.e 't former -enjed.. That en a'.l'.l ;
. or .mp,und kn..wn or de -..ed
" -iliatioB of sparkling wTf Tibaia-
' ' II. lir.l.n.. . .... . .
Ultra".,. '"'"' tore. (to Rr,.wti, r manutac--
' ee aui1 "4 P1U of,tU .H.ra
A, and r,..t in. contamin ni re than a
-o b ut lVn? ,urt' tT rt'eedoUec 'be
"Xiau tab. l "1 tUore 'ban one pint ;
a",,t cVMun ,h,re'' : the returns
H os aack ir ir !"D of collection of the
Ui,,Ja Z W'ne UM l to .he
;trseii.,,y.ttCtt V,'' w,Ko J'Sf "d knowinsly o.
'f- opi .ttch t;'0 "' r tbH .ct take ef
" hica taa ! ,her'" iniped has not beea
r'ienu.er"f,Vr,n,lul-Ill'ytT,ed. bH. on
ru..r.ddoiur. usPen.t.y .r at least
year aud lb. dr.."nBpr,";"n,,'nt n
I A BO II Its fit, k .
p mt. or mtjiin...... . i ni everrown
''.met when rtaZZ.Zll Stiller, b.M. at
1 " " aianiug, or
r.i,!, iSI preinief rt ck
- -.iuf to ,lk;tt prra.ia
I"" ,or ex4ruuiiiin at
"h-nzed oB r. un ler a p
or at y retn tal or neeieci t., d..
-sreho nte. be in.n.J - ","T ' lb.
a . -w.. in i ai .tine i n a
l&a...tan-a. 1 . .k. a
' er t hi oi. 11 j: ' - '
i m. and h al, - -FPr.l08
ill boxe. p,-u' 11 dr
otfi110 nTdiy
u el lo
pecaUr
UP 41
is
io .. be in.pcc.eJ. g, ' ; b
into csk. .r packatea, each or J"!
,an iroty .i:n,, w.ne meagre,
shall mark br imi.n. '
-.... V'.LfjII I. ar AiL
he caak
pickaee containing tu.h iriu
UlsaDIIaka a. "
Weraai r:.". ' 'noe-i py th. C..iiiTai,M(W,er
leant . . - w
"ni ch .:, .,:Au""i,:y. ?nd pfur ' con
"na.ita... " - . wits the date of in..,..
VH. " Ml Urillll n.,
u .i ri n.-k. " 1.11111110 sua
peeied
S.'ier tha act
t. "tank inaiiM-ia.! ... . .
ia number one with
L ' each year lt n , FIlr r1 day or jan
I. i""- all . roi wbtvhhat not. rn.rfc.
! iw - w rpi ri
the amount of tax on each proof cailon of (be quanti
ty os aoch spirits, to be asressed and collected a ia
rase of ot..er taxes, and forfeir and par as o penalty,
tbe additional mm of fire handled dollars for eci
J e or packace s-j altered or cba teed, to be recovered
as provtiei ty law ; ant any im-peror. aaeistant inspec
tor, er t fBcer tecporarlly in cbsrxe ef ary distiheiy,
who abtil onapire wna the proprietor el any distille
ry or with an person or bersoo t defraid tbe Uniied
8a'ei of the revenue or tax ansing from tbe distilled
spirits or any part thereof, or wb shall, with Intent
todefraadthe I'nMedStatee of sock revenue or Ux.
make an rUe or fraudulent entry, certificate, or re
turn. r piibe a y false or frandaient mark npon any
caak or iakas;e. shall, sp-fl jCvnv. tlon there-. f. paya
Sne of not lees than one tbouaand dollar, sot bvj more
than five boavand dl lava and be Imprisoned r.r nut
Iran i baa two D-r more than flve year ; a'.d any per
mi . .ball rrao4ii-nUy B-e any c.fk or packce
beat ins inrpectioo tnarka, for h pnrpoie of set Ung
any other spirits than that tu intpecied. or for fellitif
epi'lia of a quantity or quality different from that to
impeded, shall be impriaoned for a terai of aix innntbs
or iha!i pay a ne of one hundred dolla'. for each ca.k
orpackaee o ui-ej, in tte discretion of the court; and
any perac-n who shall inowinLj purchase or f-eil, with
iniectin mtrka thereon, any cask or package, after
the fame bat been naed for distilled spirits, or wh
aball fraudo ently omit to erare or obliterate the in
speci'.ou mark upon ny anch package or rak at the
time of emptying the esme, tbal! rorreit and pay ike
sum f two hundred dollars for every cak so purchas
ed or cid, or In which tho marks are not so oblitera
ted. And any person who shall, with fraudulent In
leitf, see any inspector'a 1) ran.it or p'ates npin any
cak r pack MX. cxitaininc or pnrprtinc to contain dia
tilled utrtt. or bo shall knowln?iy mike or u.e
any coante "felt oe epartons brand or plate anon any
caak a pKttt of t Hi lied spirits, as aroreatd. shall
te 6-erwd ji:it'I a teor.y. aad on conviciicn there
. abail )tay a tie ct oe thousand dllaaa and be iui
ytrVoMd Tor Jens tuaa two nor mere than five year
a.n4 w rak r acxare, wlia its coatent sh 11 be for
IeTe4l to ihe l"j:e4 Suite. Aad any Inspector who
eJ:aUr,rttt f Sw loped ly bl.V3 to CSS
any " cssH r r"es ve atadl aeglixentiy or
wijre::r it- a art Kul or jlais where they cin
t ae4 ky a-jkerr mM isx" tfsy be 4
fcis cttipier, Kuw.! Tr a Sn it crrei.p c-r ciand
Sf.lZar. nO i-creioa rf tl c-i-t. A. i any in-
pecter wa r-lH ar-T ct wf :rii. or suter-ta:et4ea-
kf ary 4:ii":ery a w.. i : uixler fcU
periateadeat, e.; p-rt ' - "and, or todis
charte a!r "f tkir-; f - - : ;y i pm each in-rr-ertor
i ' S, f t j .ew coicsiiiied. he sab
j t ta ti J-ne lai s euu ii.e
Set. ii Auiteil f aither enacted, That ary peraon
or i er..ot who shall add or cause to le added, any Ir-a.-rrxneat
to any epirija eTure the lax impued by law
tba'.l have p M thereto, for tte purpoj-e of rreatmca
fioattv prmf, shall, upon conviction, be subject to a
fine of one thousand dollar, for rack ca-k or pxtkac. or
aJciterateJ. and be imprlso ned for net less than one,
nor more tbaa two years, in tho diacretloa of tbe coort
and .ccb cask oj pacaxe, with itt contents sbal he for
feited te the t'niied States.
Sc9. An: be it further enacted, That any distil
led fi.irit? whi'h hi re been lbpeoei, trnaced rroved.
and marked by tbe iuapector, according to the provis
ions of law, may he removed without the payment of
tax frem the bonded warehouse owned by the diFpilltr,
undea such rules n I recnlati ns, and apon the cxeca
tion of sucb transportation bnd. or other aeenrity, as
tbexumthlMiocer of interna revenue, sutject to tbe
approval of the Teeretary of the Treasury, rf xj pre
cenbe. and may be trsn.portel it the general ware
house ucd r-r the atoraire ef distil led .plntm, etab
it .bed under the intern l revenue laws and reevia
iions, ner having been branded as follows t'. S
b ondrd wsrehiufe, diet riot, : for trans
portatieu to district, nirtitig In each
cae the numb r ef tne disti ict and name of State ;)
and immediately after tne arrival of t-ucb tistiilM
spirit al the district of the Collector to which it has
boen tratn-rorred, it shall again he inspected or trans
fsrred. it -hall acaln be impeded aud p.accd in bonded
varebouse ; and the tax sbail be placed on tbe differ
ence between tbe number or proof gallons as atate-1 in
tbe bond civpn at the pla e of shipment and ihe num
ber ieceiv.elt the. warohtme. le-s the allowance fur
leakage a. fMabliKhed ly ite rt nulatmiis f the com
tui:iiier ef internal reeenue, and except lor actual
destruction by anavoidable accident, t y the ejmeuis,
or by thepuhliceue.ii, vo tiLer' alieuce for luo
ahall be made; and any dis'i!lei spirits enterod in a
penera I bonded watehoure tfcali teubject to ail such
rules and regulations ss the cutumiloner of internal
rpvenne mi; pie:cribe, and becbaigeabie with t lie son
co.'s aud expetises, in all repei.t, to xlni.li imported
goods depoi-iied in imb lie more ' or bomied warehouse
may l e eubiet. asd shall be in charge of a storekeep
er, to be ei-poinied by tbe bs reury of tho Trea4nry.
who, with the owner, and proprietor of tbe warihoiir-e
shall have the joint custody of all, the diaiiWed tpirita
eo etoreu iu a.td warthoure which shall be al risk o!
tberwnor tf the aid ej iritis; and all labor on same
shalf be performed by tbe owner or pn prietor cf the
woreh -use. under the supervision of tbe officer who is
In charts of tho same, and at the expense of the pro-
prjeioror owner. Ajd lh same fees shall be paid for
la exenntlun or all papers, li strrments. 0nd doca
tueuts teiaip'B to the exportation of any pirits or on
rny other merchandise. a are charred to export ea for
like aervicet in the cuetom-boue ; and all expense
and services isqnired in the retnoral , transfer, arid
abipment'of the same for expert ehsll.be paid by th
owner thereof: Trovirled That any diKiilled spirits
may be withdra n ftom a bonded woreboe. after be
lug infpected at.d unel by the p.oper o fficer, and ar
tea tbe pajmetit t the collector oi irternal revenae
lor tbe rtiMrici In which be warehouse I sHnifd'of
Hi tax iin;Ki.el by iaJ atd when so jlell'-eied -hali
be brmided : -V 8. hooded warehoi se. tax paid " or
may le removed fcoin ssid wateaonee without tbe pay
ment of tbe tex for the purpte of being exported or
lot be purpofce of being rectified, r redistilled, can
nel or put into other pa kagi-a arter the quantity and
proof of ihe .pints to be removed have been acertain
ed aud inpete.l as required qv law, nuder snch rnles
A'id regniaiion au I the oxecution of such bonds or
other security a the corn ril-toi er of internol revenue
subject l the arpraval of the Secretary of tbe Treas
ury, may pteci me ; but sucb rem-vai . t bede4aplr
iit for me purp e f being reel ifl.d, redistilled, or put
into oiher packaces, ba: be rllowed but once on tbe
sme epn Hs ; and all spirits so removed ror red lull I
tiou. revtiflcatl jn, or cbsnxe of p.ickase. shall be re
turned to tbe Kim warehouse, and shall againbe in
tpectei; and the tax shall be paid to the said collec
tor on any deficiency or reduction bey. nd three per cut.
And nponsirits reiuovurf under the bond fcr tbe pnr
ie d being jedilMlel or reclined or change of the
Parkac a afmet.id. aod potf which an a lowance
sfcaj. hve been made a hrteia provided the dutv on
outh e lowauce shall be paid, together with taxes Im
P ed ,y law cpoui-ucb spirit in Case such i l it are
withdiawn for consumption r ale, er-for ttanivb.rta
tioa wiihont being expoited. And do drawback shall
be sl owed on any diaiiMed epitlts on which the tax
l-ii teen paid ; hut nothing in tbis section stall be e
. nvined a. te prevent tbe nianufactore in bond for
nation, without ibe expollation, without the pay
iin t "of taxes, or tnedicire. pretaration. coiupobition
t cr: Lmerj, comet'ics, cordials, and other l;c,ttrtrf jnat-i-u.-'
ured wholly ur injsrt uf domel.c spirits, as pro
vi ed h law. '
bee- 41. And be It Tcrtter enacted. That ary spirits
ca other 3ieUbaiiiiee isy te teniovt d front any bonded
warehour-a. for the nuruo.-e of being exported, upon an
yide-of the superiuieudeut I exports for the port to
wnicb tbe spirit, are to be exportes : and sucb order
k)iii state tbe Port to which ruch spirits are to he
shiDi'Cd. aud tbe name of the restel, anp alao tbe nutn
tier e: nroof I ions, aud ibe marks of the aackaet or
. . .:.. . . . . . . k . M h.
CabKS ; and SUCO rpniuur i'iuci mci vu'ioi-j ru., w
branded U. S. bonded warehouse, for export." ana it
hail nt on board the vessel in or by which they
are tc ce exported, by ou y r filcer nrdcr the direction
of the auperintcniient of exports, and placed under ibe
..m.rici..Dufajflctr(if tbe cnfioms, arter abend
wnh o.i and tcfflcient sureties ball bare q.en fiv
en in such fot m and containing snch ccndilioua ae tte
coruDiigsiober of in'ernai revenue, subject to ite ep
proval f tte Cccteiaryot Ibe Trea.usy. may V
ecrib. And each bond btxll .e canceJied trpou tbe
preenla'l n ot the pnjer ceitificate that said spinta
hae beeu lande-l at the port named in the bond, or at
auy other port without ibe Jnil. d.ction of tbeLnited
SUie. or op m aat U factory proof that after the st p
mem the spirita hv been lost. And t any poit
abeie thare shall be oo.nperinten ient cf exi-orts. ail
the duiieaand service required ot ai.prrintfndeutg ol
ex porta and drawback (Uali devi7e upou and be per
formed by tbe coliectK o. intern il revenue demjnat.
fed to baae charge of exportation.
ec.Ct And be it fnriner and enacted That any per
son or persons w no ahxll execute crxijnany false or
fraudulent bnd. nrm:t. eiiitrr. or other document, re
quired by law Vr reidlatl .n ; or whjsh ill fra id tlent
ly procure the enme to be ex-te ; or wh sha I e wt
te at U.t executioa mr'ef, -of whlci the pijruani
" a.y taieraal revenue tat fcall-b evaded, op as
tmpte,t t be evade.!, or wbich sball ba executed, for
the purp.,e of placing tn, or withdrawini from any
b-nied warehouse any spiriU or otter merchandise
loreny Purp, whatever, or wh-ch' thall in anyway
beasedor attempted io be ueJ or attempted U be
ued in frond of tbe internal revenoe law and rg'
tiona, ins enviction thereof, shall forfeit allpr. per'y
in such erint or, otter merchandise ta which such la
siruuiefai reiat es or mrporU to relate, and tball he
Imprisoned f t.ra tepni not lees than one nor mure than
Ove yeara. at tie discret ion f tbe court.
Sec 41 And bi it unv enaclek Tbat any person
wninx any di.tilied .nir..- fntI,r1ed for rale, mann
er
sksi i .?fe .fflcer. ,!.T:. A?08 in.pecior
. - 4J I Sk - . " w uil KB (ir ait, H ,.:n
lJiti,:u'ultiiiy evM r ' ,. ' "y Knon wto
t'er. IT1 pa.kar. ... - P a
xark. .1 ""sun sr..,.,' T.'"."l''Der niannerwhat.
Mckat. traudni....: ' .u,,r n'"ner what
aia Xie.t. . P two Snch caak or
t.fiaprcur,b.,lpaTubIe
faclured prior to tbe tiu,a wh,.n tbU act ta - es ilTect
exc e:iug arty gtioai utocether, sba.t notify ia writ
ing the coilecior or the dirtriet wherein such spirit
niay be. tored. beld or owned, within sixty days tbere-
fier, to guap and prov the saaiej and upon she re
ceipt of s.id notice the collector shall cause said spir-
10 be gnaged and provod, and tte cask er packages
ei oiaining the same to be marked by the iu-pector In
the following manner .
'Hauufactiired prior le
. 186-.'
lo.pector.
.Oi strict.
(nnapc ed
Aad e pli iu so maaafactared, teld, or owaed, ihU
be gsnged, proved r marled la a y cittern erotter
stailonnry vessel, bnt shall b kanged. proved and mark
ed only in barrels, cask, or packages, 'iu wnicb tbe
same tball haue been placed ; and tne qnsntity held ia
leach tubs shall he estimated by the inspector, and
whea drawn off Into packaces shall be gauged and mar
ked as herein provMed Upon ibe receipt of tbe re
turn the pol lector shall Immepiately forward to om
misaiouer of ir-ternat revenue a cpy thereof; and at. y
person holding vr o-ninr MKh spirits, and refusing or
rietflec'lug to ooilty tbe collector, as in this section
provided, shall forfel' the same and p. y ibe uni of flve
hundred dollars, to be collected In the manner provid
ed bv law for tbe collection of other penalties- Ko
citiiiled spirit, on wtiich the tax baa been paid shall he
stored r allowed to temain on any distjilsry premite-i
under the penalty cr a torreitorc r ail spirits so f.na
A"d all spuits, afier being lemoned from th e oriental
packaire in Bhlch tbey were inspected and guoged into
oiher packages for purpue o: rectidcaiicn, relistiiia
ti. u ur ceatigo cf proof, shall agatu be iepected and
gauged and properly branded, aud the abfenee of an
iu-petior'b brand sbll be iskec aad held as sufiisient
cau.e or evidence upon which any spirits eo roand oi ty
be forfeited. And any per. on who .ball change the
character of any spirits, elfner by rectification, mix
iiig or otlii.FVJ8. after tbey have been duly inspected
and marked, as hereinbefore Profiled, and place the
same iu other packages tor consumption or sale with
out first stamping or branding upon tucb package, in
sucb manner as the ccmmissiouer of internal revenue
may prescribe, tbe word Rectified, ' shall forfeit such
spirit, aird tbo same may be seized )y the collector or
deputy cofieuorof the district where such spirits may
be found, i-r by snch other coll ecior or dpnty collector
gs he may specially authorize by tbe commissioner of
internal revenue for that purpose. And any prraou
who shall so brand rny package containing spirits hnow
ing the taxes thereon have not been pasd. spat; for'eit
such spirits and shall be deemed guilty or a misde
meanor, aud upon conviction shall be imprisoned for
not mora than two years, at , tbe discretion f the
court.
Sec. 44. And be it farther enacted. That all boilers
stills, or other vessels, tools, and implements, tied in
distilling cr recti ip:tg, and forfeited under any of the
.drovUiuts of tbi act, and all condemued maLrigl to
getner with ary .engine or other material suitable for
distillation, rbail. u'rtiier the direction f the court in
which the forfeiture is recovered, ba Bold at pnblic
auction, and the proceeds thereof, after dcdaciJng tbe
expeusesof sa'io, sbail be disp selof according to law,
Abd all spirits or spirituous liquors which my be for
teited uncle, the pnvitk,ria of this act, unie. herein
otherwise provided, shall he disposed of by tbe com
Uiisrloner of Internal revenue as tbe Secreiaty or tbe
Treasury may direct, .And the commissioner of inter
nal revenue ia hereby authorized, with the approval
or ihe Secretary of the Treasury, to .exempt distillers
of Uauoy from sprits,' peaches or grapea exclusively,
frcm such tt tbe ptovisiona of this act relating to tbe
manufacture of spirit as in his judment may seem ex
pedient. Aud any word or words in any and all parts
of tbi. aot, and or ail acts to which this art is addition
al, indicating or referring to person or persons, shall
be taken to include partoerahips. (fifm, associations,
bodi.es politic or corporate, or ons other prrly wha so
ever vrhen riot" otherwise designated, or manifestly
incoS patibie wiih lb tbe iflient thereof.
Sec. 45. And be it further enacted, .That ay ersou
who shall remove any distilled spirits from the p are
where the same are distilled, otherwise than Into a
bonded warehouse as provided ty law, shall be liable
to douola tbe amount of the tax impoel thereon, or to
iupriMntnent for no' lei than three months. Ail tie
'(.i-Vlied spirits so rruioled, and 1 11 distilled spirits
so removed, nn I a I distilled spirits found elsewhere
ibn in a hitmed warehouse, u I bavin be. o removed
f oni such warehouse according to law, an! the tax
imposed tiy law mi the Tame no having been paid; i
snail be forfeited to the .-C.l,gd Sules, r ijnylrume
piaiely f)on discovery, Jbe seised, aul. alter a.e
mciit of ihe tax '.hereon, may 'be sold by the collector
foiibs. tax and t-xpeuses f sciiuie and sale. And
procccdios's upon .uch seizure shall be according to ex
isiina piovisioiis or law in relation todistraiui, a;:din
coiWormity with any rt guUtions which shall be yide
ly trieconimis'ioner of internal revenue. And th,e
burden cf pT'f shll be tipon the claimmt or snch
spirits to show that tbe retirements of In? Iiw In
recast! to the me have been c implied with. And any
perm whe shall aid r abet in the removal of dmtil
rrd rpirit. from snv d.fe'y otherwise thin t a hin-
ded wa-et Ue a provld?l ny law. or snail am in i-it
O ncealment of anch spirits so removed, shall be liable
on en"vlMi.n there r, to a fine f not les ttan two
hundred nor m -re than one th nsnd dollar, or on
imprisonment for not le-a tbsn three r. n more that
twelve Kior.th. And any person h shall remove, or
shall fid or aie: in the removal or any .distilled spirits
f mm an hurled wireTu. cthei- than i allowed oy
law. shall be :isb!e to a fine .f r not ' more than one
thousand dollars, or to l-npt isnn-nerit o pot les thau
th'ee nr more thsn twelve m -n'hs
Sec 46. And be itrnrtber enaotrd. That evrybrev
shall, berorecommencinc ' "continuing bnsine-s after
this act take, effect, flewiththe assistant assessor or
the ssertnent district in which he shall desiitns'e to
carry on his tnine. a n ice in wru u. h'i j."i
name or Ihe person, company. corport'oa. or fl.-ni.' lo -gether
with the place or p'ace of residence of such a
person or j;ersn. and a description ut the premise n
which th brewery issnnaini imminiMir uicii-.ihii
thereto. jind the name or mraMof the owner or owi-
er them-r ; and also the wh le qnsntity r milt liq
uors annnallv made a-d sold r remoieu inmi tne
brewery f .r two yeats next precedint thedi'e ot giling
nch order
See. 47. And he It rnrtber enacted Tiat every h'ew
er shall execate a Isond lo tne I'nited. Slater tubeap
provid by the collector r the district In sum equi to
iwiee the arvonnt r tax which in the op in the
asses-or.tid b'ewer w4ll he liable to pay dn-lm axy
re month, wbtib l-otvd shall be renewed on the erst
dny of May In each year and shall be conditioned thit
be win par. r canse to be paid, a here n provided, tha
ux rcjn red by law. on all beer, lager beer, ale. p r
ter. and other fermented liqnrrs af-resaid made by
him or f r him. before the srme is seld rr removed f..r
consumption or eie, except a hereinafter provided:
and thai he will koep. or xnse to ba kept, a imok fn
the nvannernd for the pu pose hereinafter specified,
which shaii'beopen to inspection by ihe proper offl.'e-s
as by aw required, at.d that be will in a! I respect
feithfully romp'y, wlthont fraud or evasion, with all
tbe requirements or the law relai Ing to the roar.ufac
ttse an t ! f anv mill iii ns teforo rrentione-t
Provided further Tha no brewer rhai'l be required
That c- tsrrw er shall be re u I red to ray a special tax
as wb -ie.a'.e dealer, by reason or selling at wholesale,
at a plate other than his brewery, malt llijayrs uiiuu
r it-i'el bv htnu
Sec 43 And beit farther en acted, That there shall
be paid en all beer, lager beer. ale. porter, and other
similar fermented liq-iopa. by whatever name such
liquor may be called, a tax of one dollar for every
oaircl containing not w.re than thirty-one itollon. ;
ir.d at a like rate for ar.j ony other oaautity or for any
fiactimal part or a hprrel wbiJh nll ba brewed or
mannfiictiii ed and Soid, r removed, for consumption or
saie. within tbe Unitdd Stytes waich tax shall be
paid by the owner, agent or superintendent "or tbe bru
ery or premtses. in wbica suoh :ermentel liquors aball
b made.' le tbe 'manner and at tbe time hereinafter
specified ; r turfed further. That froctional tarts t a.
bairel shall be halves quarters, sixths, ami eisnms ,
and anv tract lotiat part ot a borreli contaimnx less man
sneflpbth sball beactonntel one eighth; more than
ore eighth and not more thau one sixtn shall be acun
ted one sixth ; more than a sixth nd not more than
one quarter, seall be a -counted on quarter; more inn
i ne Quarter ane not nib re than one half shall be ac
counted -ne baU; more than one half and not more
thn one barrel, aball be accounted one barret; and
more than one barrel ar. 1 net cars ttiau sU'J.tUrce
gallons, shall be acounted two barrel, of one hogs
bead.
Sec 43. And be it farther euacted, ikat every par
son owning or occupying any brewery or premi e'ued
or intended to be used, for tbe purpose of brewing or
miking snch fermented liquors, or who shall , have
snch premises under his control a superintendence as
aceur for the owner or occupant, oi shall have it hit
possession or custody any rawing materi alsutensils
or apparatns. csed or Intended to be used on the said
premise la the mancractrre of .beer. User, beer, ale
porter, r other similar fernented liquors, etther as ihe
owner, agent, or super nten ieat. sUail fr-m.diy tnd
enter or cause tote entered, is a book to re kept by
him ri-r iht .purrKwe tee kind of tacb fermented liq
nrs, the dei-criJtioa of packaiei. and the anraber of
barrels and fraciiouai naru r barrels f .fermented
liquors tirade, a id aKo the quauntp sold . renwved
ror consumption or sale. i d syall ols from day t day
enter or caused to be entered, la a separate b-s k to he
kept tf Mm i r that p-irdoge. an account cf all nite
rijl ly ami pnrchased fc-r ihe purpose of producing
sucb fi-tmenled liqaor.. incluolng grain and ni.it ; and
shall lender to.ai.i aessr or aFsistaBt sseoor. oar
Lof.jte 11 o euth day of each month, a irne siii'-meM tin
wrrine. taken from his books, ot the wbole qaantity
orJnr,c.her Of barrets and rracaui il parta or barrel oT
ft; mented lienor hrosret and o!d. or Removed r-r con
snmpnon r sale, during, the prceT:.ng sj ntji j gnd
shall verify ar cause to be verified thessu statement,
and the a-ts therein set sortb, by oat a or sfll mat Ion
to be taken before the n-eir or assistant assessor ot
tbe district, sccordmx io the form feqnireu by lw. ai.1
shall immediately rorward to the cuiie.-inr if thedis
trict a'duplirate of said stnement, tj.,117 certlSed by
the assessor or af distant ae,r. And said boats shaft
be open at all times for the Inspection of any a-eaor
BtUunt assessor, eol lector, deynty collector, inspec
toi or revenue a;eut. who may take memorandums an I
transcripts ihererroin.
Sec. 3. A'd be ll further enacted. That tbe entrie
made in such book shall, on or "before U5 len h day
of eacb n.onih. be rerrfled by the ih or affirmation or
ibe persod or peron by whm"snch entrie shall have
ten cia:e. which oa'.h or aartr.atlon shall be written
in tbe b-Nik'at tqe end ct such in trie, ard tever,l0f1
by the ofTccr adminiiterlng tbe same, and shai'.beia
lorni as foll&w: I d f swer'( ir xfBi m) thai 1 be fore
going entries were ma le by'me. end that they tata
truly, accoi'dini to the ten my knowie-Iire and be
lief, tbe wb le quaulity of feraented iqn-r treed,
br Ibe quantity ald. and the quantity removed Irora
t'hebirwery owned by in tbe county r .
And mrther. that 1 have no kncwUdge r a:r aiairer
or thlna, r;uired ry law to . be statod in tsid entries,
itted therefrom " And ie ewuar.
! ageit r guprlBtodoBt afsrtssjd, saU .K, iacas
tbe origins! entries made in his books shall aot have
been ma'e br himseir, subjol-s thereto ih following
uath or ffirtamjti!, to e takea in manner as afore
Bald : do swear ( ir aQrm) that to thebetof my
knowledge and belief. Jh lorexoisg entries fully set
lorib all ibe matters therein reqnired by Isw, anj that
tbe aarne are just ami 'f m, ant that I bavetieaall
rbe me ins i 1 tiy twer te make them o."
sec 6l. Aud be it furthor enacted That the owner,
aseat, or snp-rintendent of any brewery, vessel or a
tensile, used in making reruiented liqnors, who shall
evade or attempt to evade the payment ot the tax on
ibe sa me, or fraudulently neglect r refuse to tsake a
true and exact entry and rep rt of the tame in manner
bylaw required, ur to d or ciu-e to b9 done any of
tbe thing uy law require 1 to be d ne by hy him a a
roaeaaid. or who sbali tttefiiionsi y m.tks false entry
in raid look or in s.id etaietneut, or knowingly aliow
or procure ibe same to be done, snail rorreit, for every
such off ence. all tuo tiqa $ mvle y. Vim or for him
auc al! the vessels. uteniis. and apparatus us-d in
m.king the same, and be liable to pay a penalty ot not
ess (Uau tlve hu ndred dollars nor mr turn one tiou
sanl iiollaf. to be recovered with coat of suit, and
shall be deemed guilty or a toisdeiuernor, and stall be
imprisoned ror a term not exceeding one year. And
any brewer who shall neglect to keep tbe books, or
refuse to furnish the account and duplicate terof as
provided y law, or who shall refuse to peiniit proper
efflser to examine tbe books In the manner provided.
h.u 1, for every such refusal or neglect, forfeit and pay
tbe sum of three hundred dollars.
Sec. 61. And be it further enactod. That the ftommla
sioner r internal revanne shall cause to be prepared,
ror the payment of ibe tax aforosai 1, snitabio stamps
donating ibe amount or tax required to he pacd n the
hogshead, barrels, and halves q urier, sixths, and
eighths, of a barrel of such fermented liquors, and he
shall furni-h the Aarne to the en lectors or Internal
revenue, who sbalt each be $xtU'rfd to keep on hand,
at all times a supply eqiai ia amount to' two month's
sa'e thereof, ir ihe-e -ball be any brewery or brewe
ry warehouse in hit district, an I the same shall be sold
by such collectonfonly to the brewers or teat district,
rat jectiveiy ; and such collectors shall keep an account
o' tbe uatuber and values of tbsstaJips sold by ihem
t each of the brewers, respectively; ail the commis
sioner or Intornai revenae shall allow Jupoa all .ales
of sucb stamp to any brea-er, and by biin used in his
business, a ileeuction of seven and one hair per centum
A,ud tbe amount paid into the treminrp by any collect
or on account or tbe ar'le or'suca stamps to brewers shal
be in ludeJ in estimsiing tbe comis&iqs of such col
lector ami cf tha asiessjr or the same district.
Sec. 63. 'And be it further euacted. That every brew,
ersoa't Si tin, from the cilv:.r o' i.i (district 'in
wnich his brewery or bre err warftotise mty be altu
atel, and not otherwise, unless .aid collector sba'l
fail to furnish the same upon application to bim.'tbe
proper siau:p or stamp, and shall aUt uooa the spigot
bole or tap of which there shaM be but oiie, of each and
every hogshead, b.irrel, leg. ur ntbor recep'arle, in
ia which any fermented liqmr shall be contained, tf
sold or removed from snch brewery or warehouse, a
sump deiivt.ng the amouut of tbe tax required upon
each iermeme1 liqaor, in nibs way that the said
stamp or stamps will be destroyed r.pon the withdraw
al of the liquoa fram sucb bngsheadf barret, keg, or
other vei, o-- upu tha introduction of a faucet or
c:hpr iQstruDJanl for that purpose; and shall also, at
ihe tirfca of afSjing snca st hxp or 'stamps as aforesaid,
cancel the same by writing or Imprin'lug "Ih'ereon tbe
name ot Ibe person, ti -rn or corpo ration by whem such
liquor may have been uiide. or ih iuitial letters there
of,aullie date wneti cancel lei. Kvary brewer -rrbo
baill refuse or nelac'. to ifllxand cancel the stamp
or stamps required by law in the tnauiier aforesaid, or
whe sbijl rHx false r fraudulent stamp thereto, or
knowing y permit the same - to be done, shall he liable
to pay a peualty or one hu r drtd dollar. rr eaeb barrel
ur pc-g on waich suc i emission r fraud occurs, aod
shall, be liable to imprisonment for not more than one
jeur. i:" " . t '. 1 , ' '.
Sec. 61. And beit further enactel, Vrl any brew
er, carman, ugont for transportation, or other psr.u,
aho shall sell reorve, receive, or putchasa ur In any
w.y aid In the aale, ev'.eval, receipt, or purchase of
any fermed iuuur C iijtiiue l in oiy bog -head, bar
rel, keg. or oitier veeLfrom any baewery or brewery
aarehuse. upon whica the stamp required by law
shall 1101 nave bean stflxeJ, or vit waicli a falge or a
irou tulert; stamp is aitlxM. with kuowledK that it is
soth, or on vhicha sia'niponce Cinched is used a sec
ond time and any re.ajl oealSv .".vr ihcr pea.who
shall withdraw or aid iu Ihe withdrawal ct any ler-
nierted !iqu.r from any hogshead, barrel, kei. or. oth
er vessel containing ihe same, without destroying or
lefautng tne stamp affixed npt.n tbe sacie. or shall
ithdiaw r aid in the witldrawal of any fermented
liquor from any hogshead, barrel, ke;. or other ve-sel.
up.n whi h the oroper stamp stiai I not have been affix
ea.orou which a false or Iraisddleat stainp is affixed,
shall be liable to a Oae or one bun lrei dollars, aa t t
imprisonment not more thin one yor Kvery person
woo bali uuke. sell, or use any raUt or c uuie f (it
stamp sr die lor priotin; or mak.u; stain which shail
be t iiuifaiion 01 or purp-jrt to be a lawful .tamp ur
die of (he kind before luentlonol. or wa i sb til procure
the same to be ootie. shall ba imprisoned for not ie
than oiie nor more than Cv yeirs ; PmvideJ, That ev
ery brewer wh-i -seil letmehted liquor, at retail at a
brewery or'otber place' where ine game is maiie, shall
affix and cancel ibe ibe proper' slaoio r stamps upon
the uogsheads; barrel tjfs or other .vessel m which
tne ame isntainHl. and shall keep an account ! a the
quantity o sold by hiai, and of the nu:nUe an 1 u or
tne tuxsee t-ts buret. kes, or utner veiset i t w.noh
ibe same miv have been remained, and shai I rakea
rei"rt tnereof, uei iCed by oafh. vi mtbiy o the'a.esJ-
se.-sor, and lorwird a d Milii-.iteof ihn n ui ti the col
lector or the district : PfooiJeJ further, Tat brew
er m;y remove malt :iu io.- ct meir owa niiiufac-
tnre from their b.ewootes or ether places or manrac
lure 10 a wa-eunuaj or other i ace l storage occupied
by ibeni wiih.n the same district In quantities of not
less ihaii six barrels in ne veel without affixing ihe
proper stamp or stamps, but shall aflx the same upon
snch liquor when soil r removed from suh wa.se-
liouso or other place or storage. But wbea the manu
facturer of any ale oa poner rr.annfaciures the saoia
in one cdlectioe riistri' t. and ewu', occupies, or hires
a depot or warehouse for the storeag an 1 sale or such
a! and rorter in anotner coliecii..n district, hs may,
without a in xing tbe stamp on the tar at the urewe-
or, a bciem provided tor remove or tyansport, or to
cause to be renuved or transported, said ale or porter,
In qnanli'ies not s thtn one hundred brre, at s
time, ander a permit from the col tector ef tie ;.-'r v.-1
wboreiu said ale or porter is manufacture I t i sn 1 1 1 -
pst or warenoase. but to no other place, cnier lit sn 1 !
rules and ragaiations as the comuiiiuai' of i-"
revetino may prescribe, and ther ealter tbe tr.sn 0 -.i.r 1
or ale or porter so to moved shall a lamp um .411 e " !
it leaves suet il- not br wareUocte, IB tbe salt. a uiau
ne'e and under the saute pe-.altie' ' and liabiiulos as
when strmpel at tbe brewery as herein provided And
tbscoiiecWr r the district In which depot or ware
house is situate I shril furnish the manefsciurer with
the tbe stamps for staibping tbe savUe, ax if the s!d
ale or iiortor had been ruinulsciure 1 is his district':
Provided farther, That where fermeutfd llqusr ha be
come sour or damageC, so a. to' be incapable of nse at
such, b'ewer may sell tbe same .for mauufactaring
purposes, and may remove tha same to plates where it
'nisyrbe 1 sed for such purposes, iu casks, or otter ves
sels, ualixe those ordinarjvused for (erruentid lii'uor
containing jhpectively a-'t leas than one barrel each,
and having the nature or their contents marked upon
them, wiihupt afflxiug ibe thereon tbe stamp or stamps
required.
Sec. 65. And be it further enacted. That every brew
er shall mark or cause to be marked, tu such manner
as shall be prescribed by the cemmi.sioner of internal
revenue, upon eve y hogshead, barrel, ke, or other
vrsse". eonisirlnx the rermentei lienor made by him,
b'e'ore It iold ;r" remove l'f '7m the brcvery. er brew
ery warehouse, r or 'other ptacj ef Manufacture, the
came of tne person, firm or corporation by whom sucb
liuuor was luanuracturel, aat tbe place where tne
sama shall have been made; and any person other to a
me owner thereof, or hi ant, wuo tatll intentional
ly rem jve or deface suca mark therefrom, shall be Ll
able u a pentlty of fifty dollar f r each cask froia
whi'tl 'the mirk It .1 reroove-l or dfajel. '
8ei-. i5." Atsi La it limner eiuclcJ, That etrcrjr
brewer oaU mark or cause to bo tnarkod , in such
mitnr as shall be pres.-rirsed bj the commi-sionor
of itit jrnai revenue, upon eveij hogshciJ, brurvj!,
t-co r ether vessel tot tainit g Ihe fermented ' liq
ur ui lie by bim , before jt is s. l I or reuioveJ from
tbe brewery, or brewery wa'chouiM?, or 'other place
uf inaafaeture, the natnecf tne person, firm or cor
lh.ri;.iu by wtaom such liqaor w:is tcauafaoturl,
Bid tre j!co wbcxo U:q saini shall bare been mi-Id
unJ any person ntoer than tho Ber ttere'.f. or
his aj.ent, who shill intentionally t ci ire'ro def t-re
fnch mark ttiererrom .shall be liable to a" itenaJty
t.f Say dollars for eauhauk from which tho mark is
so rem red or defeat o-J. , . ' - j-
. Seu. 56. And be it t'artber enacted , Thit"i rery
fr'.i trier tbaa thd iiuchaer or owner of aay
lermi pted liquor or person acting a bis bebalf.or
b 'a ajgeau.jvh" tball inteotionaily rent ive or d--4ce
tbo s acao HiSxsl upon tha bosbeai, ke.or other
Tcrseljiu which the stine jaay be eon tai nod, shall
be liable to a bus of fifty dollars tpr each such rei
eel from whiih tbe stemp is so itaved or do ace 1,
add tu'reader xioicpo.is iliou ti such purhaiir cr
cwner for ali daik 14 :s suHainedbj bim thcrefrora.
Sets. 57. That the ownership r possessioa by
ncy person of any fermented liqn ir alter its t!o or
reaval Irom brewery tr warehouse, or other tlace
mbc-'ri it wa; mdo; upon which the tax shall have
been paid, shall rcodar the s-ttro (iatle to seizure
weetvver foun J ,and to forfeiture' ; eni that" tha
want of the prpr stamp or fUnj ps' upon any hogs
head , barrel, keg, cr other vessel in ruich fermen
ted liquor miy dj contained after its sale or remov
al from 'the brcwery'wber th s:na was rcvie," er
warchuo as aforesaid, shall be no'ico to all per
sons jjat the tax has cot been paid thereca, and
shall b prima lacie eridiiw of the Bon-payrrect
thereat". ' : " " " ; ' ' "
ISec- 53. And b it further enicted , Tnat every
pern ho shall wi )du oy ferine ted liquor
on which tHe proper tamp or stamps shall net bare
been aSxed, tor the purpose of bottling tho same,
or who shall carry on, nr attempt to carry on, the
basiness of b ittlin? ferm!atei liqnor in any brew
ery or other piace in which fermented liqaor is
mtde,r tipon any promises caving communication
71th such boewery or any warehouse, fbail be lia
ble to 4 taa of 50 I hundred dollars, and the prop
erty used in sain bottling br business shall be lia
ble to forfeiture.
See 59. And bo it further enacted. That any in
spector or revenue agont who shall hereafter be
cotuo interested .directly or indirectly in tbe man
ufacture of tobacco, snuT.or cigars, and any a?es
sur, cul lector, inspector, orrevea-u agent, who shall
hereafter decotne interested! directly or iodireorjy,
in tho prodnetton, by other prooets ,of spirits, ale,
or beer . tot other fermented liquors, shall ,on eonvio
tion before any court of theLnited States or com
petent jurisdiction, pay a penalty not less Us . 500
dollars, nor mora than 5.0C9 dollars, in "the discre
tion of the court. And any such cfiker interested
as aforesnid in any such manufacture at the time
this act takes eject ,wto shall fail to divest him
self of such interested afjer this act takes elect.
tieo 60. And be it further enacted, That every
internal revenue officer, whoso payment, charges,
salary, or compensation shall be composed, either
wholly er in part, of foes, commessions, allowances
or rewards .from whatever source derived , shall bo
required to render to the commissioner of internal
retrenue, under regulations to be approved by the
SooroUry of tho Treasury, a st&temoot under oath
getting forth tha ectty amount of such fees, com
uaiidion, eniol uments or rewards of vhatever na
ture , or from whatever source, received , during the
timo for w hicfi saii statement is rendered and
any falsa statem-int knowingly and wilfully ren
dered under (he requirements of this seation, or
regulations established in accordanoo therewith,
snail be deemed, wilful perjury ,and punished on con
victioo thereof, as provided in section forty-two of
tho act of Juna 30 , 1S51, to which this act is an
amendment : and any neglect or ominission to ren
der such stateatsnt when required shall be punish
ed on cony. ction thereof by a fine of not less than
2U0 dollars nor more than 509 dollars, in tho discre
tion of tho .court.
Sec 9I. And be it further enactedThat so much
of tbir act as changes tho law relating to disti lied
spirits and fermented liquors shall take effect from
and the first day of September, 1835.
See. J2. .dnd bo'it further enacted, That if
any persun or persons shall, djrecily cr indirectly,
promise, offer, or give, or cause or procure to he
promised, offered ,or given, any money, goods riget
in action, bribe, present or reward, or any promise
contract (Undertaking, obligation, or security for
the payment or delivery of any money or gocds,
inaction, bribe, present, or reward, or any other
valuable thing whatever to any officer of tho fUni
tod States, or person holding any place of trust or
or prtt,or'di3cearging any official function ander
or in connection with, any depar tment r.f tho gov
ernment of the United States, after tho passpgo of
this avt , with intent to influence his decision or ac
tion on any question, matter, cause, or thing which
may then bo pending, or may bylaw ba brooget
beiora hiu; in'd is oQioial capacity, or in his place
of trust or profit, or with intent to influence any
sucn ou:er or person to commit, or aid or abet ia
commuting ,any fraud on tho revenue of tho Uni
ted .Maws, or to connive et o r collude ia or to al
low cr permit, ormrbo opportunity for tno codi
U1U490U of any such fraud, and shall be thereol con
yieted ,such person or persons so offering, - promis
ing, or giving, or causing, or procuring 10 bo prom
ised, tiered ;r given any such money, goods, right
inaction ,brsba', prcst;.at,r reward, or any projaiso
cotfact, uudar taking, obligation, or security" for tho
payment or delivery of any money, goods, right in
ac.ioa , bribe, present , or reward , or other va luablo
thing whatever, and tho officer or person who shall
ia auywiae accept r receive the same, or any part
respectively shail bo liable to' indictment in any
ou rt ot the United States having jurisdiction, and
shall vpnoouvictiod thereof , bd gnad not exceed
ing three times tbo amount so effeted. promised,
given, accepted, or received, and imprisoned not
exceed ing. three years ; and the person convicted
of cucti ooceptiu-g or receiving tho same, or any par
thereof, if au ffioor or person holding any each place
and auy person so csnvlcted under this section shall
jorever bo disqualified to bold any 'oijlea of honor,
trait or profit under tho United States.
Seo. 63 . And be it further enacted , That here
after in all ceses of seizure of any good, wares, o)
merchandise which shall, in the opinion of the cor
lector or deputy collector making such seizure, be
of tho appraised value of 3G0 dollars or less, tnd
which shall have been so soiled as being subject to
forfeiture under any of tho provision of this act,or
uf'acy'acto' wnich this is an aibendment, except
ing iu caSds otherwise provided, the said collector
or dep uty collector soall proceed a? follows, that is
to say : lie shall cau.-o a list containing a particular
description of tho goods. Cares, or merchandiso
seized to bo prepared in duplicate, and" an apprais
ement of the sauia to be made by three sworn ap
praisers, to ba selected by him for said purpose .who
shall be respectable and disjpterosted cituens' cf
tho United" St tes residiag within the collection
district whoreia the seizure wis mado. Tho afore
said list and appraisement sbaI be praptyly attes
ted by such collector or ileputy collector and tho
persons miking the ajjpnisement, for which serv
ice said appraisers snail be allowed .the sum of one
dollar and fifty cents per day each," to be- paid as
other r.?aesary charges cf collectors according to
!". I i V: said goods shall bo found by such ap
5 : . . r3 tv i of tho valne cf ihroa hundred doll--.
i i r le.-! , '.ao said collector or deputy collector
t 1 si a notice, or the space of three weeks ,
ia ..sua ,..-?paper of the district where thesei z'uro
was m ide, describing tbo articles and stating tbo
time,' ploca, and causs of their seizure, and rrqulr
ing any person or persons claiming thr m to appear
and maka such claim within thirty days from the
date of the first pub lication cf such notice : Provi
ded, That any parson or persons claiming tho good
wares, or march andisa, so seised, within the time
spooifitd in the notice, mty file with snch collec
tor or deputy collector 0 claim' stating hii or ' tkfclr
intreet in tbe articles seized, and may execute a
bond to ihe Unitel Sutaf in the penal sum sf SOU
hundred dollars, with sureties, to bo approved by
said collector or deputy collector, conditioned that,
in case of condemnttion of the articles sa seized,
the obligors will pay all tha costs and jxpenses of
tho proceedings, to obtain sueh condemnation ; and
upou tie dejivery rf such bond to tho collector or
deputy collector, he shall transmit tho same, with
she d cc.licx.U list er descriptioc 'of tbo goods suited
"to the t oilod States' district ' attorney for tha dis
trict, who shall proaaid thereon in thd ordinary
mannery "mtauer prescribol awf Provided, That
it. shall be satisfactorily shown that tho applicant.
at th timo of the seizaro and sale of tho ftods in
questccani daring tho ;intcr7enirg time,ras ab
sent out of tho United States, or in such Vccum
stances as prevented bim from knowing cf inch
seizure, and that bo dii not know of the eanie ;
and also that the said forfeiture was incurred with
out wi'.fal negligence or any intension of fraud on
tbo part of th owner or owners of such goods.- If
no application for such restoration, be made within
na year, aa hercinbfo.o prescribe! . then at the
expiration' cl ttosaii tiras, tbo St'eratary 'cf rfbe
Tro4ury shall eauixho priosdof ti sal ef, tho
g'jeds, wares. or merchanllso to bo distributed ac
cording ta law fa's, in tha case f goods, wares , cr
tEerolrir,d!S3i co d i:nnl aai soli, pr.-uaat k tho
liecrej of Competent court
Sec 61. Au i bo it further enacted , That the
oHc of t ie commissioner uf latertal revenue lio
rcc rgnixed gs to .inslude L
Cue commissioner of interned ( revenue, with, a
salary of 6,2&rdliars ; and
One deputy ct ErxiisticEtr, with a salary of 3,5Q0
dollars ; - ' . . - '
Which oimaro alrealy crjited, and tbo duties
Uiero.f d-:6n.1 by Jaw ; and to authorise, unper
tho direction of tho Secretary of tha Tr.aury , tho
eoploytnsat of the following adlijional JLjers and
clerks. aud with tho sa laricg hereinafter specified,
uarnety :
Two deputv eom-ni fsicners, each with a salary
tbrio thonsxnd Jolltrg. . - .
. Fno solicitor, with a salary of 4 ,CC0, dolLirs
Seven be vl of divisions, each with a salary of
.2,500 dollars ;
Thirty-four cicrks cf class four ; 45 clerks of clas
(hree : 50 clerks of class two r 37 clerks of class one
' rFifty-fivo. female clerks j five mpscogtM .
r Three ass!-unt mrfsrnpers, and, Sfieen laborers;
and a turp cgScient to pay the additional' salaries
of ofijers, clerks, ar.3 f.r.plrije8 herein e,o'-fcori2d
not o'herwiso Epprcprraitfd : as thisS'cti'jri shall
taka ffaf;t frwu svid after the thi ltUtq'of Juie 1; 6n
"' Sac. 65. And beit forthf r cnactcd.'Tta: all
Iroa any hogshead, tarrsl, keg, r oth.gr U3.jvl uj- cil cocaaus i s,tifla bjaJc by aajtasstcs to izZti-
' - 4 - -. ' .1. . - . . ....
tors, assessors ,00 as? ?sors, or by collectors to col
leciors.or by coHoctors to assessors , or by assessors
to asictant assessors, or by assistant assessors to as
sessors, or by collectors to their deputies, or by dep
nty collectors to collectors, may be oScially frank
ed by tho writers thereof. and shaH.whcn so frank
ed, bo transmitted by mail free of postage.
't?ec.6. And b it further enacted, That the
Secretary of tho Treasury is hereby authorized to
appoint an officer in his department who shall be
styled Vpcci. ccmaissioner of tha revenno,"
whose office shall terminate in foe r years fros'tne
30th rf June. 13o. It shall bo the duty of said
special coTimissioner of the revenue to inquire in
to all the sources of national revenue, and tho bost
methods ocoilecticg the revenue ; th relations of
foreign trade to domest'pi industry ; tho mutual
adjustment of tho system of taxation by customs
and excise, with tho view of insuring tho requisite
revenue with tho least disturbance or inconveni
ence to the progress of industry and the develop
ment of the resources of tho country ; and to in
quire, from lima to time,' nnder tbe direction cf
the Secretary of t i e Treasury, into tbe manner in
which oCcers charged with the administration and
collection of tho revenues perform time to time re
port, through tho Secretary of the treasury, to Con
gress .either in the form of bail or otherwise, snch
modifications of tho rstas of taxation or of the
methods of collecting the reveriic. and such oth
er facts pertaining to tbo trade industry , eommarc
or taxation of tha country.as ho may find, by actu
al observation ot tbo operation of tho law, to be
conductive to th public interest : and, in order to
enable the special commissioner of tho revenno to
properly conduct his investigations, be h : hereby
crnpoweied to examine th books, papers" and ao
counis of any cfScer of tbe revenue , to admtaister
oaths, examine and summon witnesses, and take
testimony: and each and evere such person fals
ley swearing or affiirming shall be sui-ject to the
.penalties and disabilities prescribed by law for the
punishment 01 corrupt and wilful perjury : and all
officers of the "government aro hereby required to
extend to the said commissioner all reasonable fac
ilities for the collection of information pertinent
to tho duties cf bis cfSco. And the said special
cpmmifsioner siall .to paid an annual salary cf
four thoasand dc-Uar?, end rhe travelling expenses
necessarily incurred-while in the "clischargo of his
duty ; and. all letters and documents from
tho special cooimissioner relating to th duties aod
business of his 0CS00 shall be transmitted bs mail
free of postag-j. Aod section nineteen of an act
entitl d "An aot to amend an act entitled 'An act
to provide internal revenno to support tha govern
ment. to pay interest on tho publia debt, and for
other purposes, approvep Juno 30th 1854, ap
proved March 3d , 1S65 , be and tho game is hereby,
repealed.
Seo. 67. And bo it further enacted, That in any
case .civil or criminal, waero suit or prosecution
shall be commences in any court of any Stat
acrainstany officer of the United Mates, appointed
nnder or actine by authority of tho act entitled
An act to provide internal revenuo to support tbo
tho srovercment, to pay interest on tho publio debt
and forother purposes," passek June tbirtieth,IS84
oj of any act iu addition thereto or in amendment
thereof, or a-;::ri3 any persou acung unatr cr sj
authority of any such tjcer' pn account cf any act
done under color 0! his office, or against any person
holding poopeity or eseato by title derived from
anv such omuer.eoocern-.n? such tropcrty or 3Ute
and affectice tbe validity cf this act or acts ot
which it is amendatory , it shall be lawful for tbe
defendant, in such suit or prosecution, at aay time
before trial .upon a petition to tbe circuit court of
the Lnited St?te.n ani for the district ia wnicn
the defendant shall have besn served with process,
settinz forth Ihe nature cf said suitor prosecution
and verjjjring the said suit cr prosecution. And
if the defe idant in anv fjch'snit be in actual cus
tody cn mene process therein, it shall bo tho du
tyoftho marshal, by virtue of the wrij habeas
corpus cam causa, to take tho body of tho defend
ant into bis custody. to bo dealt with in tha' said
cause according to the rules cf law and tbo order
ot too court, or 01 any jurtge tnereoi in vacanou.
Al! attachments made and al 1 bail and otter secu
rity given upon such suit or proecutions shall bo
and continue in like foroe and effect as if the same
suitor prosecution had proceeded to final judgment
and execution in the State cout ; and if, npen re
moval of auy suih suit or prosecution .it shall ap
tnr m the said circuit court that no cony cf tho
record and proce diacs thoiein in tho Slate' cour
can ba obtained , it shall bo lawful for said court to
allow find require the plaintiff to proceed do novo
and to file a declaration of his cause of action, an
tho Pkrties mav tbereur n proceed os in nctions
ori?inallv hreuGrht in said circuit tourt : and on
failuie of so proceeJinz. judement of nollo prose
qui may be rendered against the plaintiff, wtth
costs fur tho defendant : Provide I. That an act
entitled MAn act further to provide for th colleo
tion cf duties on imports," rested March pecord
lA.ll. fholl not bo so construed as fo tpply to coses
arising under an act entitled "An act to provide In
ternai reveuuo to support'tno government, to pay
interest on the public debtind for other putposes,"
possed Juno 30, ,18154, or any act in addition there
to or in amendment thereof, nor. to any case ia
Which the v'aiiditv er interruption f raid act or
acts shall bo in issue : Provided further,- Th if
eny officer appointed undor and by virtue of 'any
oct to provide intornai ravenue, or any person ac
ting under cr by authority of any such officer, shall
receive any injury to bis pen cn or property, for or
on account of any act by him done, under any law
f tho United States, for the collection of taxes,
ho shall bo entitle to maintain suit for damage
therefor in tho circuit court of tho United States,
in tlio district court wherein tho pirty lining tho
injury may residd or'sball bo found. And all prop
eity taken or cletsined by any officer or other per
son under aufhoriiy of any revenue law of the
Uniied States shall he irrepleviable, and shall bo
deemed to be in the custoby of th law, and sub
ject only to tho orders and decrees Vr iho courts of
v. T : . 1 a.- 1 ; .,. .1 r
iuo buucu ouies naving jurisdiction luereoi.-
And if any person shall dispossess cr re?cae,or at-
tepjt to i?possos'cr .reseuoany pr?per7
Ken or aetamca a3 alorosaij, or ebaii ai t or assist
therein, such person shall be deemed gailty cfa
misdemeanor, and shall be liable to liablo to inch
punishment as is provided by tho twenty second
sectiDn of tha act for th punishment of certain
crimes against the United States approved tho 30th
diiy of April, anno Domni 1790, for tho wilful ob
struction or rcsUtanc) of officers in tho service of
jirocess.
iec. 73. Audio 'i further e.rj.oi.e-1, That .th
fifticth'sectiin i f an act passed June 30:h 18o4.en
titi!cd "Anact to prova' is ternai revenuo to sup
port the government , to ps.y iutorest on tho pub lio
debt and for other purposes." is hereby repealed :
Provided, That any case which may have beea re
mrved from th courts of any Stato tinder said
fiftieth section to the courts of tho United States
shall be remanded to tho Stato court from which it
a so removed, with ali tho records re lifted to
such cases, unlesa'tbe justice os the circuit coartof
tho United States in which such suit or prosecu
tion is pending shall be of opinion that' sail case
would be removable from tho court tT the State to
the circuit court under and. byvirtuo of tbo lixty
seventh S30tu,a of this ait, ' And ic. all cases which
may have be cn removed from any court cf any
Stat nnder and by v rtuo cf said fiftieth tection
of sain act of June 20,lSr4.all attachments made,
and all bail or other security given upon sacb suit
or prosecution, snail ba and continue in fu 11 force
end effect until final judgment and execution,
.whether euch suit shall to prosecuted to final j ud
gment in the circuit court of the Unitod States, or
remanded to. the State conrtfrora which court trca
which it wits removed.
Sec. Adl ba ti fi.e:hcr ena-tel, Tbat.whec
ever a writ of error shall be issued for tbe revision
of any judgment or decree in any criminal proceed
ing where is drawn ia q-iestion tho construction of
any statute of the United States , in a court of any
State, as il provided in tho 25th section of an act
entitled .An act to establish the tho Judicial eoc't
of ihe United States," passed Septerr.U-r 21, !7cu,
tbe defendant, if charged.wi'.b a n c5..T.:a bailable
by the laws ot such Sta'e,' shalT not bo rtfeasrd
from custody until a final judgment ( upont upoa
euth wr jt.rr until a bend . wtth snffieient sureties
in a reascnlla sum, s trdejed and approved by
tho Stato cart, snail bc'givea; and if tbo offence
is liable . cti'.i! a final j udgTscst upon tho writ of
error. Writs of error in criminal eases shall bare
precedence upon tho docket of tho Supremo Court
of all cases tVwhich the g-ivernrront of tha United
States is nct ptrty, excelling niy each cases
at the court, at lhjir;jiirsroUon,miy'd5c:ia ta bo
tfpubli itapr fanco.'
Sec. 70. And to it further enacfc 1 , .That, this
act shall take s-ffec, whars cpt otlicnrjj provided,
. ca,ii4rjt day of Aoguy t )3vd, aod all provUiaas
of this act aro hereby repealcl : FrcviJed , howevef
tiat a 1 tha provisions cf said acta sbaa b la zero
for collaeting e.U taxes, duti ind lieenses properly
asscjtcd cr liable to bo assessed, cr iccnin asjer
the provisions cf acts, the righ tp wiLh nor al
ready accrued or which may hereafter accruo tin
der said ao's, and. for maintaining and continuing
lltns . fines, rienaltiei. attl forfeitures incuarei nc
dor and by virtue thereof, and for carrying out aci
ecnpleting all proceeding; which have been already
commenced, or that may be commenced , to es.-jrvj
such fined, penalties, an forfeitures, or eriaihal
proceedings under said actf, ked for tho punish
ment f crimes of which any rsrty snail o or nas
been found gailty : And provided farther, That
whesoyee th duty imposed by any exiiti rr
tball ceos in consequenceof any limitation t Strife
contained- before th respectivo rrovt i.ns of this act
shall fake effect, th same duty shall bo, cd is
hereby , continued, nntil tnoh provisiocs of this aot
shall take effect ; vsd whea any act is tmpj ff
pealed, no duty imposed thereby shall hi h;!I ti
ces8, in consevnenco of such repeal, ontil thsre-
jftctive' corresponding provisions cf this act snail
take effect : Aad rrovtded further. That all man
nfac lures an rroduetions on which a duty was Irs
pose l by either cf th acs repealed bytivsaci.
which shall bo in tha rcssession 01 ta maaBiaciar-
er or produce cr of hit gent r agenU.oa tho
dey whon this act takes effect, th duty im?c?elb
any sucq foraier act n rt eating iee'n 'psd V il I3
held and deemed ta bav ween ruanurxcivrca or pro
doced after such dat : and wbeoevtr by tho tarajg
of this oct a duty is imposed upca any articles,
goods , waaec, or mfrcbandis,manofactnred crrr
duced.upon which no duty wag. imposed 7 reihtif
of said former acts, it sn U appl tp sacj as wer
manufactured or produetion , on to day when t-is
act takes effect. - And tho commissioner tf internal
revenue, nnder tho direction f the Secretary sf
the Treasury, is authorized to ,mak ali necessary
regulations anj prercr ibe ail necessary forms ana
proceeding for the collection of sucn uxss ana ta
enforcement of sucn fines and penzdieg for tha t-
ecution of the provisions of this act.
Sec. 77. And bo it further enactod, That It
shall bo the du tr of tbo commissioner cf internal
revenue to hT this aet.and the th acts towhibh
it is amandat'fy ,publied in at least cn Cermaa,
newspaper in etch of the state 10I ta tmon waera
such paper may b published. ' -'. . 1 '
Approved, July 13,13.
NEW FIEM
IL T. KAIITEY & W. D. LSWI3
ICCCXSS0M TO BAI5XT Si CC 'l
1
fesvecifuUy inform iht Citizens of iht
CUy Giuljlounjy ihaithrj f rt in reccijj of
a large and complete aortmepi of
Ladie's Dress Goods,
WHipE GOODS,
saVBaa9M
I HI
Wiih an.endleis Tariely of
N o- 100 OS"
Tojreiher with
Cu5tcm Made
tbe Largest Stock of
BOOTS AND SHOES'
. '
1 '
Ever brought to this City all of yLich
was purchased prior to the late advance
in gold, which enables us to' oper sqpe
rir endurements to these desircu3 cf pur
chasing:. Ye also, keep on hand a fresh
Stock of
Grob.o 27i p
asiortraent
of
And a good
aUSIIES.WAEE
- 1
Hcmatsber th Place, llaio Slftet, Oa )P?er
above the Pestoflce, Brownvillo, IS'ebraska. .
9lr-4Iy in.na
. . HSLIJBOLD'S
"" ' Is a cejtain euro for diseases of th "
Bladder Kidneys, Gravel, :Dro;y, Cr-i?Ia
Weaknesy Female Comblainti, General JDituitj,
And" all diseases of th
,UEiyAr,Y0KGA53
whether existing ia
MALE OR FE3IAIX .
from whatever eaus originating and no matted" of
1 ,JOW VO.NO STAM)lXO.
Diseases "of these organs reqiir th as of
diuretic.
If no treatment isialmitt-fl to Consumption cr
Insanity may ensue. Oar Ffesb and Biod it
supposed from those sources, and th
HEALTH asd UAPPISE33,
and '
thct of Posterity, deptodj uuon proxrt ns of
Hallo fem'Hly. -
IlKLilBOLD'3 EXTRACT EUCHU,' .
Eetahluhed vpwards of 11 yr. preparhl by
1 1 XI. T. I3EL3inOI.D.
JJlttUtalST, .
59 l.C road way, Now.York,ar i
101 South 10th Street, l'hi'.ide!t j,.Pa.
TEE GLORY OF MAX IS STSENGTH. There
fore the nervous and debilitated should lE2i'iiat
ly nso llelrr.bold'g Extract Uuchu. ' '
m LECT.UKE:
t'-rr-' . 'TO VOCKO MEN. ,
Jut Published, in a Suled Envelop. , Prjc six cen.'.
A Iaecturc on Hie !Vaturc, . " J
Tireatmeht and Jlatlical
Cnro-cf -FnermatorThera,)Serciral Weakne, In
volantary fcmissiens, SexusUebilityjand Impd
imcB.ty.t! ifriige gecerafly. ervousne. Cot
sumption, 'piie'7, and Fits, Mental and Pbifjcil
Incapacity, t re!ui't''nr from Self-Abuse, Ac.-Pr
ROL'ERT J.C'-'LVA'RWLLL, M.U, Author cf tha
Oreen Pook,1' Ao. " - .
,Thi world-renowned anther, iz fait aJmlrsbl
. Le:turealear!y prcoves frcm br;' experience that
the awfal consequencesof seif-ause way bo e2"ecto
ally removed without mcdic'r.e, and without dan
gerous surgical operation:',". Sojics, InstrUm-.-p ts,
ring, or eordia.'s, pniotiog cut a urde ef euro at
onco enrtain and trToctiial, by which every m2"crer,
no matter what his condition may be -rosy ear
himself cheaply, and ridicafly, TIT 18 LCCTURS
WILL PR0EAUO0.VTO TDOCdANDi AND
TIIUUSAXD.
SeatnnJer-eal.in a plain eaTo'oio, to any d-
crc;:, postpaid, on receipt ol Ax cccu, or tw-jpot
UJ"roestanijs. Also, lr, "CulverweU's Mirria;9
Guii e," trice 25 tents. dirs thepublishers.
' CIIAS.J.IiLLNEACQ.
127 liowery. New TorS,
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