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ADVERiLSEE.
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THE ADVERTISER.
. iMbl.-lW'.v-eryThiir-dKj l'y
CjjriRHY & II J CKEIi,
Proprietors.
AllVEUTISI.NO KATES.
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No. 74 TilcPiieison's KlocU, iiiiStnlri,
liHOWXVUilX, NEKUASKA.
Ofcl-i'
Torms, in. Advance :
-. on year ...
six months
ihree months . .......
Si oo
. 1 (HI
50
- -
.' PI VGMATTER ON EYEKYPAfiE I
OFFICIAL.
. r nf jho fTnfQr Cfoac.co"".r "t further ailvsmced than ! for walking-sticks or canes, or for
J.3 vi II. O UlloUJ.uivj,lranii thrown, or organziiio,) when j sticks for umbrellas, parasols, or sun
r.vsvj i at mi: j imported from placed west of the shades;
rilI SKSSIO.V
V OF TIIK FORTY-
SBCO.VD CO.VGIUisS.
ft.-N-EKAI. NaTUUE-Xo. 111.
1 t reduceduties oa import, and to
luU-iual taxes,, unci for other pur-
ennrfrd by (he Srnalc and
Sj:fpnetotiniftic I adrd ,
,tf Aintrtvd in ( oii'jrrss (is .-
, iial n itd rtfter the first day
iM, eighteen hundred amlsuv-
.o, in lieu xif the duties here-
.tnno-ed i'Y law on the articles
J
.titer cmmieraitd o- provided
'.jHirted fiom foreign countries',
slM Ik? levied, collected, ami
'i"e following duties and rates of
'imt i4- t say:
Hii slack coal or culm, ?ueh as
. s through a half-inch screen,
' '.in-, !er ton of twenty -eight
-. eight jKMiiids to the buhhel.
,ll intiiininou- coal and shale,
-five cent'' per ton of tweuty-'.u-.hi.-K
eighty ituuiidb to the
- .It, in hulk, eighty cents per
.tnlrei pounds.
tlt, in hag, sacks, barrels, or
u-kg"s, twelve cents jier one
I .1 jMtUIids.
. itt-meal, one half cent per
n i
taroec, fifteen cenU per bushel.
. ml or Ik'I Ling leather, and on
h or other solo leather, fifteen
.turn ad valorem.
jth-r-kiiiH, tanned, or tanned
, ed, twenty-live per centum
c
n
1 r
(
v. l
al -
11-. .n.ner leather of all other kinds.
1 n --kins die-svd and fininhed of
s uU, not heroin otherwise pro
v 1 r, twenty ier centum ad va'
m e:n:ry-root. ground or un
g , . one cent per pound.
if i'l linilnT, wpiarcd or sided, not
j r-,vi-e provided for, one cent ier
t - "t ;
(J . ivel boards, plank, deals, ami
" "iniher of hemlock, whitewood,
. .i. stud ba-vood. one dollar
rr
. i'1-and feet board measure;
n'. oiitt-r varietie- of sawed lum
".vo dnii.a.r-3
ier iniu-aiiu icei
uiea-ure : Prorid.
, That when
: . - .f .ny norl ik planed or 1m
k -i in xlJltion to the Kites herein
jr Id, there hhall be levied .lul
j s ' f n eueh fide rti plued or linii-h-v
1, ', i' cent- jK-r (SiouKtud feet; and
if ai.ed on ner,ide iid touiruedaml
r
. . i, one dollar per thou-aud feet;
if piuiied n two sides and
.. i iiid grooved, one dollar and
n-:.lh jH?r thousand feet.
hub or whet-Is., pn&t, lnt-
-. wagon bln4-l:, oar blocks, gun
-. heading blwki and all like
- ur t-titk, rough-hewn or saw-
ly, twenty per centum ad va-
R 1
to
o
r.
l.-M
1 !
c
-. ""-
cxew eoa pw
, 2f vMwretti
.-s iftfu tamtrn par lbousattJ
,li VNttgles, trhirty-flve cents
r
o , ,-:ne clapboards, two d.illars jier
tho -hH!.
o -jtiticn clapboards, on doliar
ar 1 "! centK per thousand.
('i 'mure or c-Miuiift furniture, in
j - or ru.rh. nnd tt fins-hed,
1! T er ct-iittnti 51 VMbrei.
Oa fihiupt wnrea ud hone furni-
:V.nshelr thiriy-tive ijr centum
a 1 v ti.. rem.
(hi s.ks and IrarreK empty, and
ri tiir-ltox -hook, and packiug
1 ios of v.-k1., not otherwine rovi-d-1
-ir. thirtj jierceut.nn atl valorem.
O.i isuit. LadOj Iav, , and orna
ni i s-i! tree, t-hnin. duntrt. and
'! a fed, not otiierwi-e jpvided
f-r -iity jir centum ad valorem.
Ui,.- ird'fii enl. and all other seed
f r vr,i!tural and horticultural pur
p - - not otherwise provided for,
tve t per coiitutu :d valorem.
i. ". i nger. ground, three cents er
(,-i iiisrer. ire;erved or pickled
th ' .-ii-e pt-r cent uni ad valorem..
On :i'er, esenee of, thirty-five i
- -nun xd valorem.
(,
-I'li-ilai,-, five cents per poniio,
'. o.'i-i. preparetl or tnauufac-i
1 tWO 'PUtr JHr JMUIIld.
i Th.it on and after the first
f Augti-t, eighteen hundred and
,-Uo, in her. of the duties im-
..y jaw on the articles in thi
i enumerated, there shall be
1. collected, and jinid on the
- ware, and merehaudi-e in this
a Ji.i::nerw(eti and provided for.
i 1 front foreign countries, nsne
r 'eatuni of the several duties
lates of duty now impod by
i.n nu article -.everally, it be-
a
t
t'j
1
S'-
l.v
K'
h
ar
l;-.v
h.j: u.c intent of ihis tectum to re-d-
exiting duties on said aiticle
t j'. r centum of such duties, that i
t ij :
o-i all manufactuies of cotton of
v. ;, ''i cotton is the component partof
chiif value.
On all wools, hair of the alpaca
g'.at and other animals, ami all :nan
u aitirt-s wholly or in part of wool or
Jrur ..f tjje aljiaca, and other like ani
nit.. excent its hereinafter provided
m ,Cr of ron ,d ted, of
all iron and steel, ana on kh
v-.n such metal or either of then:
-hnil be the component part of chief
Vu excepting cotton machinery.
On ail met i not herein otherwise
roided lor, and on all manufactures
o me's.lsof whi.'h either of them i
:.. - oomm.nent ntrt of chief value,
:ie. ptmjT perciis-ion caps, waicner,
je-Atlry, and other articles of or.ist
nieat :" Provided. That all wire-rope
at. 1 wire strand or chain made of
iri'i-wire, either bright, copper, gai-va.ive-l.
or coated with other metals,
sh ii pay -the nje rate of duty thit is
1. i. '.evie-i on the iron wiie of which
n. 1 npe or strand or chain is made;
an 1 all wire-rope and wire strand or
cYtiti made of steel wire, either
In? it. copper, galvanized, or coated
wn.i other m.-taL, shall pay the same
rate of duty that i now levied on the
steel wire" of which said rope or
strand or chain i- mads.
On all paper, and manufacture? of
pip- r. excepting unsized printing pa-1
ptr books Mid other printed matter,
n' herein specifically proviiled for.
On nil manufacture of India rubber
PtfH-pereha, or straw, and on oil
c h of all lecription.
On clas snd i:lasware. and on nn
W'&ught pipe-clav, fine, clay, and ful
ler's earth.
(n sil leather not otherwise herein
irovi.p.,', for aIi on all manufactures
nf 111. bone, ivory, horn, and leath
fr except glove and mitten, and of
"V'nrli either of said articles is the
c uiqioiionl pnrt of chief value; and
on hipiorice paste or liquorice juice.
i-'. 3. That on and after the first
day of Oetolier next there shall be
collected and jsid on nil good, wares,
i:n inerchamiiMf of the crowtli o
ffigpfc wcnt$itArl.if tu'm ad vaioreTu ;
Uodtice of countries cast of the Cape
ESTABLISHED 1858.
Oldest Paper in the State.
j of (Join! Hope, (except wool, raw cot- Bamboo reeds, no further manufac
j ton, hikI raw silk as reeled from the : tured than cut into suitable lengths
Cape of Good Hope, a duty of ten
per centum ad valorem, in addition
to the duties imposed on any such ar
ticle when imported directly from
the place or places of their growth or
production.
rSl.'C. 4. That on and after the first
day of August, eighteen hundred and
ht.,vtofore in,posed by law on the ar-
seventv-two, in lieu of the duties
j tides mentioned in this section, there
i shall be levied, collected, and naid on
the goods, wares, and merchandise in
Ibis section enumerated, imported
from foreign countries, the following
duties and rates of duly, that is to
say :
On all burlaps, and like manufac
tures of Max, jute, or hemp, or of
which Ilax, jute, or hemp shall be
the component material of chief val
ue, excepting such as may be suitable
for bagtrmi' ot cotton, thirty per cen
tum ad valorem ; on all oil-cloth foun
dation or lioor-clolh cam as, made of
flax, jute, or hemp, or of which Max,
jute, or hemp shall be the component
material of chief value, forty per cen
tum ad valorem; on all bags, cotton
bags, and bagging, and all other like
manufacture, not herein otherwise
provided for, except bagging for cot
ton, composed wholly or in part of
ilax, hemp, jut, gunny cloth, gunny
bag, or other material, fort per cen
tum ad valorem.
On insulator for use exclusively in
telegraphy, except those made of
glasa, twenty-five per centum ad va
lorem. On bouillons or ranuetille, and met
al threads, file or gepints, tweuty
live per centum ad valorem.
On emeiy, ore, six dollars a ton ;
and on emery grains, two cents a
pound.
On corks and cork bark, manufac
tured, thirty per centum ad valorem.
On acids, iiamelr. acetic, acetous.!
and pyroligneous of specific gravity
of 1.047, or les, live cents per pound ;
acetic, acetous, and pyroligneous of
-pecifie gravity over ' l.47, thirty
cents per pound ; carbolic, liquid, ten
per centum ad valorem ; gallic, one
dollar per pound ; fiilphuric, fuming,
.Xordhauseiijone cent per pound;
tannic, one dollar per pound ; tartar
ic, fifteen cent per pound.
On acetate of ammonia, twenty
five cent per pound ; baryta, twenty
live cen in per pound; copper, ten
centK per pound; iron, twenty five
cents j.er pound; lead, brown, live
cent per pound ; white, teu cent per
pound ; potas-a, twenty-live cents per
pound ; soda, twenty-live cents, per
pound; titroiitia, twenty-five cent
per pound ; zinc, twenty-five cents
per pound.
On blue vitriol, four cents per
pound ;
Oo camphor, refined, five cents per
pound ;
On cnliihnt nf nninine. twentv nor
jus- pound,: X'-. " 53Sr
Oii Rochellc salts, five cents per
pound ;
On al oda, and soda-ash, one
fourth of one cent per pound ;
On Hiintonine, three dollars per
pound;
On strychnia, one dollar per ounce ;
On buy-rum or bay-water, whither
di-lilleiS or compounded, one dollar
per gallon of iiit pnx.f, and in pro
portion for any greater htrenglh than
Jirt proof.
On rum essence or oil, and bay-rum
es-nee of oil, fifty cent per ounc.
On all sized or glued paper, suitable
only for printing paper, twenty-live
per cntu'ii ail valorem :
On veimuih, the same duty as on
wine. of the same cost ;
On mustard, ground, in bulk, t-:i
cents per pound; when enclosed in
gla- or tin, fourteen cents- per pound ;
On Zante or other currants, one
cent per pound ;
On lig, two and one-half cents per
oound ;
On rai-ins, two and one-half cents
per pound ;
On dates and prune-, one cent per
Pd ;
On pre-erved or condensed nulk,
twentv per centum ad valorem ;
On iire-crackeis, o: e dollar per box
of forty p'cks, not exceeding eighty
to each pack, and in the same propor
tion for any greater or les number.
On" tin, in plates or sheets, terne.
and taggers tin, fifteen per centum ad
valorem.
On iron and tin-plates galvinazed or
coated with any metal by electric bat
teries, two cents per pound.
On Moiic iron, made from sand ore
by one proces, fifteen dollar. per ton.
Ou umbrella and paraol tihn and
stretcher, frames, tip, runneis, han-
.'!..; ni' other nails thereof, when
made in whole or chief part of iron,
steel, or any other metal, a duty of
fortv-five per centum, ad valorem :
Pruvidtd, That the rate of duty upon
umbrellas, panii-oh, and fun-shades,
when covered with silk or alpaca.
hail be sixty per centum ad valorem;
On saltpeter, crude, one cent per
pound; refined ami parti lly refined,
two cents per pound.
-. --- i .
Si:c o. That on and alter me iu.i
day of August neit the imitation
jf the articles enumerated and de
scribed in this section hall be exempt
from duty, that is to say :
Acid, boraie and sulphuric;
AgatCf. unmanufactured ;
Almond shell ;
Aluminium, or aluminum ;
Amber beads and amber gum ;
Ame.iean manufactures, the fol
lowing, to wit. eas;n, barrel, or car
boys, "and other ve-sels, and grain
bags, the manufaciute ot the United
.states, if exported, containing Amer
ican produce, and declaration be made
of intent to return the same empty,
under ueh regulation as shall be pre
scribed by the Secretary of the Treas
ury ;
Angelica root ;
Animals brought into the United
States temporarily and for a period
not exceeding ix mounts, 101 u-purpo-e
of exhibition or competition
for prizes ofiered by any agricultural
or racinir association : Provided. "1 hat
bond be first given, in accord snee
with the regulations to be pre-cribed j
by the Secretary ot the treasury,
with the condition that the full duty
to whicn such animals would other
wise be liable shall be paid in case of
their sale in tie United States, or if
not re-exported within said six
months;
Annato. Toncou, rocou, or Orleans,
ami all extracts of;
Annntto-secd;
Antimony, ore, and crude sulphu-
ret of;
Aqua forti ;
Argal-dust;
Arseniate of aniline ;
Balm of Oilead;
Halsnms. viz: Copavia, fir or Cana-
da, Peru and Toiu ;
m- .- - - i. - ., ... ... M
liamboos, unmanufactured;
jjezoar stones ;
Bed feathers and downs;
Birds, stull'ed;
Black salts ;
Black tares;
Bladders, crude, and all integu
ments of animals not otherwise pro
vided for;
Bologna sausages;
Bones, crude and not manufactured;
bones, burned, calcined, ground, or
steamed ;
Borax, crude:
Borate of lime;
Books which shall have been print
ed and manufactured more than
twenty years at the- date of importa
tion ;
Books, maps, and charts imported
by authority lor the use of the Uni
ted fetales or for the use of thelibiary
t-f Congress: Provided, That the du
ty shall not have beeu Included in
the coutract or price paid ;
Books, maps, and charts specially
impoited, not moie than two copies
in any one invoice, in good faith for
the u-e of any society incorporated or
established lor philosophical, literary
or religious purposes or for the en
couragement ot the line arts, or for
the Use, or by the order, of any col
lege, academy, school, or seminary of
learning in me united states;
Books, professional, of persons ar
riving in the United States;
Books, household eilects, or libra
ries, or parts of libraries, in use. of
peisons or families from foreign coun
trits, if ued abioad by them notices
than one year, and not intended for
any other person or persons, nor for
sale;
Brazil paste;
Biazil pebbles for spectacles, and
pebbles for spectacles, rough ;
Burgundy pitch ;
Camphor, crude ;
Cat-gut strings, or gut-cord, for ruu
aical in.sirumenla ;
Chamomile llow era ;
Charcoal ;
China root ;
Cinchona root;
Chloiide of litue;
Coal-stores of American vessels:
Provided, That none shall be unload
ed ;
Cobalt, ore of;
.Cocoa or cocao, crude, and fiber,
leaves, and .shells of;
Coir ami coir yarn ;
Coicothar, dry, or oxide of iron ;
Coltsfoot, (crude drug ;)
Contrayerva-root ;
Cupper, old, taken from the bot
tom of American ve-sela compelled
by marine disaster to repair in loreign
ports ;
Cowage down ;
Cow or kme pox, or vaccine virus;
Cubebs;
Curling-stones or quoits ;
Curry and curry powders ; . . .
Cy unite or kyaniie;
Diamonds, rough or uncut, includ
ing glazier's diamonds; -., -
Dried bugs;
Dried blood ;
Dried and prepared flower;
Eieeampane-root ;
Ergot ;
Fans, common palrn-lenf ;
Farina ;
Flowers, leaves, plants, roofs, barks
and seeds, for medicinal purposes, in
a crude state, not otherwise provided
for ;
Firewood ;
Flint, Hints, ami ground lllnt
stones ;
Fossels ;
Fruits, plants, tropical and semi
tropical, for the purpose of propaga
tion or cultivation ;
Oalanga, or galangal ;
Oarancine;
(Jentian-nxU ;
Gingcr-ioot ;
Cinseng-root ;
doldlfeaiers' molds and goldbeat
er. skins ;
Uuid-sjze ;
(I lase, lor me as soap-stock; only,
not otherwise provided lor;
tiuuny-bag. and gunuy-clolh, old
or refuse, til only lor remauufttcturc j
Cut and worm-gut, manufactured
or unmanufactured, for whip and
other conl ;
(itits, sa.tcd ;
Hair, all horse, cattle, cleaned or
uncleaned, drawn or undrawn, but
uunianufacMiicd ;
Hair of nog, curled, for beds and
mattresse and not lit for bristles :
Hellebore-root ;
Hide cuttings, raw. with or without
the hair on, for glue-.stock ;
Hide-rope;
Hides, namely. Angora goat-skins,
raw, without the wool, unmanufac
tured; asne' bkins, r..w, unmanufac
tuied ;
Hides, raw or uncured, whether
dry, sailed, or pickled, and skins, ex
cept sheep-skins with the wool on ;
Hone. and whetstones;
Hop root for cultivation ;
Horn-strips;
Indian hemp, i crude drug;)
Indiu or Malacca joints, not further
mauufactuied than cut into suitable
lenghts for the manufactures into
which they are intended to bo con
verted ;
indium ;
isinglass, or fish glue ;
Istle, or Tampico fiber;
Jalap;
Joystick or Josslight;
Jute butts;
Leather, old scrap ;
Leaves, all, not otherwise provided
for ;
Lithographic stones, not engraved ;
Loadstones ;
Logs, und round unmanufactured
timber not otherwise p. ovided for, and
ship timber;
Macaroni and vermicella ;
Madder and munjeet, ground or
prepared, ami all extracts of;
Magnets ;
Manganese, oxide and ore of;
Marrow, crude ;
Mash-nialiows ;
Mat i co leaf;
Meerchaum, crude or raw ;
Mica and mica waste;
Mineral water, all, not artificial ;
Mos. sea-weed, and all other veg
etable substancrB used for beds and
mattresses ;
Murexide, (a dye ;)
Muk, crude ;
Mustard-Feed, brown and white ;
Nuts, cocoa and Brazil or cream ;
Nux vomica;
Oil, essential, fixed or expressed,
viz: Almonds ; amber, crude and rec-
tided : ambergris; anise, or anise
seed; anthos. or rosemary; berga-
m out ; caiepu
t ; caraw ay ; cassia ; ce-
nile ; cinnamon ; citron-
drat : chatnom
ella. or lemon grass; ciei ; leuuei ;
fennel
jasmine, or jessamjne; juglandium ;
juiiijic. , iinviiuci , uni":, civi.1 ui hi luuMgu irHUB, mav ue withdrawn v ",iuJi"sioner 01 internal jhvcuhc untomoi iaaing, auiy signcu u; i-uiii u...... mc j-.o. ...., . .... c, .... .c. ....... eor.nnx w me cestui :ny Ku'twiedite
roses; poppy; sesame, or sesamum- from bonded warehouses free of dutv. , shall prescribe rules and regulations the vessel, shall be deposited with sa.d-collector, shall be made tor such delicienay at the rate of I wer. me estimate! onRiiUsy of th
-unit nr liono- llivmp rrit nr nrin-at. I iimlor unob ........ !.. . .1. c- ".. ! to irnvnrn in o..nh cu.a nf i n"frl ur. tR -'....,. ..I-.; ,.:-.,. ir . ., .rtrv rrnis. ir irvrr.lv cet.r. far ever-, oroof -alios. In deterri:- i H'.,(n,. f uch lnidt-ihittors itrewvrl.
.cc.., v.. c..c, ...... ...... --, -,.... 1 ......v.. .-i.cu .ccumiiuiia iis me oeuie-,"-"-' suoii cc.ovo u. ... . w.v.cc , w k. mm to uo uiuc (-" .-v...; - -.- : . -. . ,- . . i, . , ' ti.e Hctmti itnanlltv Mld and tlw
,ac !.. ... j. ,,lllf. IT. AflilT. ' I.AM.n.l. .. n .. ... r,.r.n 1 11? S .-. L.T1 k ...I..... ...a inin .H mfinfttV ff Trim fTCr! ,(fv-atv ... Kfl.tC . ... . - .
um. in uii.-, uhv, imcwHii, irviv ui ine i re i- rv mnv nrpcen ip i i v nusiicusious. rum. wne or saw entries suau oc, nucu i..c .Uu.6 mi - 0--... ...., .....-,.,. ........... riannuty remove t noni ih ir..werv
1 OU-cake; SEC. 11. That the proviso In sec- ! That section twenty-three be 5 :hi?men u completed, transmitted to the brecie- .shah be accounted aa a uusnci; ar.il it t.e asses.- j (Concluded oa ft. jHtii:'i.i
' J --- v , mm w V 1 ll ----.--.c --------
BROWNVILLE, NEBRASKA,
01ive, green or prepared ;
Orange buds and flow era ;
Orpiment ;
Osmium ;
Oxidizing paste ;
Palladium ;
Paper-stock, crude, of every de
scription, including all grasses, fibers,
rags other than wool, waste, shavings,
clippings, old paper, rope ends, waste
rope, waste bagging, gunny-bags and
gunny-cloth, old or refuse, to be used
in making and fit only to be convert
ed into paper, and unfit for any other
manufacture, and cottou waste,
whether for paper-stock or other pur
poses ;
Pellitory root;
Persis, or extract of archil, and cud
bear ;
Peruvian bark ;
Pewter and britannia metal, old,
and fit only to berernanufscturedj;
Phanglein ;
Plumbogo;
Polypodium ;
J'tilu ;
Quick-grass root ;
Quills, prepared or unprepared ;
Bailroad ties, of wood ;
Ratau and reeds, unmanufactured;
Ben nets, raw or prepared ;
Root Hour;
Saffron and Safilower and extract
of;
Saffron cake ;
Sago, crude ;
Sago and sago-flour;
Saint John's beans;
Salacine;
S Jep, or saloup ;
Sasafras, bark and root ;
Sauerkraut ;
Sausage skins ;
Seeds, namely, anise, anise fclar,
Canary, chia, sosamum, sugar-cane,
and seeds of forest-trees;
Shark -ski us ;
Snails;
Soap-stocks ;
Sparterre, for making or ornament
al hats;
Spunk ;
StavesMcre:
Storax, or St-rax ;
i3tTHW, unmanufactured ;
."Ptroutin, oxid of, or pr
rotoxido of
strontium
Succinic acid ;
Sugar of milk ;
Talc ;
Tamarinds ;
Teasel;
Teeth, unmanufactured ;
Terra-alba, aluminous ;
Tica, crude;
Tin, in pigs, bars, or blocks, and
gram-tin ;
Tonquiu, Tonqua, or Tonka beans;
Tripoli ;
Umbrella sticks, crude, to-wit, all
partridge, hair wood, pimento, or
auue, myrtle, and other slicks and
canes, in tin rough, or no further
manufactured than cut into lenghts
sui.able lor umbrella, parasol, or sun
shade stick or walking-canes;
Uranium, ox.de of;
Vanilla beans or vanilla plants;
, Venice turpentine;
Wafers ;
Wux, bay or myrtle, Brazilian and
Chinese; .- -
-tYVhalebonc, unmanufactured ;
Yams ;
Yeat-cakea ;
Zailer.
Ski t. That for all purposes the
standard for vinegar shall be taken to
be that strength which requires thirty-live
grains of bicarbonate of pot
ash to neutiah.e one ounce troy of
vinegar, and all import duties that
now are, or may hereafter le impos
ed by law 'on vinegar imported from
foreign countries siiall be collected ac
cording to said standaid.
Si.c. 7. That for a tumi of two years
from and alter the passage ot this act,
and no longer, machinery and appa
ratus designed only for, and adapted
to be Used for steam towage on can
al, and not now manufactured in the
United States, may be imported by
any Stale, or by an person duly au
thorized by tho legislature ot any
Slate, free of duty, subject to such
regulations as may be prescribed by
the Secretary of tho Tie usury ; and
also that lor the term ot two years
from and after the passage of this act,
and no longer, steam plow machinery,
adapted to the cultivation of the soil,
miij he imported by any person for
bis own use, free of duty, subject to
such regulations of the Secretary of
the Treasury as befoie provided.
Skc. S. ihat all imported goods,
wares, ami merchandise which may
be in public stole. or bonded ware
houses on the first daj of August,
eighteen hundred and .seventy-two,
shall be subjected to no otlur duty
upon the entry thereof for consump
tion than if the same were imported
respectively after that day; and all
good, waies and merchandise re
maining in bonded warehouses on
the day and year Ibis act shall take
effect, and upon which dtilie shall
have been paid, shall be entitled to a
refund of the difference between the
amount of duties paid and the ain't
of duties said goods, wares, and mer
chandise would be subject to if the
same were imported respectively after
that day.
Ski:, li. That where fire-arms, scales,
balances, shovels, spades, axes, hatch
ets, hammers, plows, cultivators,
mowing-machines, and reapers man
ufactured with stocks or handles
made of wood grown in the United
States are exported for benefit o
drawback under section four of the
act of August fifth, eighteen hundred
and sixty-one, ami entitled "An act
to provide increased revenue from im
ports, to pay interest on the public
debt, and for other purpo-es," ,uch
atticles shall be ei. tilled to such draw-
i back, under that act. in all cases when
the imported material exceeds one
half of the value of the Hiateiial Used
Skc. 10. That from and after the
pa age of thia act ail lumber, timber,
hemp, Manila, and iron and teel
rods, bars, spike, nails, and bolts,
and copper and composition metal,
which may be necessary for the con
struction and eouipnient of vessels
built in the United States for the pur
pose of being employed in the foreign
trade, including the trade between
the Atlantic and Pacific ports of the
I nited States, 3,j tiriiahl after the
passage of thi act, may be imported
in bond, under such "regulations as
the Secretary of the Treasury may
precnbe; and upon proof that such
materials have been used for the pur
pose aforesaid, no duties shall be paid
thereon: Providtd, That vessels; re
ceiving the benefit of this section
shall not be allowed to eng.-ige in the
coastwise trade of the United States
more than two months in anv one
year, except upon the payment to the
United
rs-iaie. oi incnntiau m ii'i?n
a rebate is herein aliowed:.4nJ provid
cd further. That all articles of foreign
f foreign j
epair of'
lusivelv ,
production needed for the re
' American "vessels engaged exc
THURSDAY, SEPTEMBER , 1872.
tion four of an act entitled "An act to
protect the revenue, and for other
purposes," approved July twenty
eighth, eighteen hundred and sixty
six, is hereby modified and amended
so as to read as follows: Provided,
That from and after the date of the
passage of this act. imported salt in
bond may be used in curing Osh, ta
ken by vea-eis licensed to engage in
the fisheries, under ouch regulations
as the Secretary of the Treasury shall
prescribe; and upon proof th.."t said
salt has been used in curing fish, the
duties on the same shall b remitted.
DISTILLED SPIRITS.
bEC. 1JL l Hal the tct entitled "An
act imposing tuxes on distilled spir
its and tobacco, and for oth.r purpos
es," approved July twentieth, eight
een hundred and sixty-eight, be and
the same is hereby, amended as fol
lows :
That section one bo amended by
atnking out the word "fifty," and in
serting io lieu thereof the word "sev
enty:" Provided, neverlhtlefss, That
dituieu spirit lawfully deposited in
a distillery bonded warehouse wneu
this act shall take effect may be ith
drawu therefrom on payment of the
taxes thereon at the rate within the
time and in the manner fixed by law
at the linw of such deposit : Provid
ed jurlher, That the special tax naid
by distillers prior to the taking effect
of this act, which has not been ex
hausted by the quantity oi spirits dis
tilled as provided by law, hall be re
funded uiion proper application outof
any mone s arising from internal tax
es not otherwise appropnated ; and
that said section be further amended
by stilting out the words "in excess
of the number of gallons," and in
serting in heu thereof tho words
'amounting to one-half gallon cr ov
er," and add alter tho woids as a gal
lon" tho words "and any fractional
pint of a gallon less than one-half gal
lon in any cask or packa0e, shall be
exempt fiom lax."
That ecliou two be amended by
strikiug out the word ""meters."
That section three be amended by
stijiing out all alter the enacting
clause, and inserting in lieu thereof
the following words: That tho Com
missioner of Internal Revenue is
hereby authorized to order and re
quire such chauges of or addith-ns to
distilling apparatus, connecting pipes,
pumps or cisterns, or any machinery
couneeted with or used in or on the
distillery premises, or may require to
be put on any of the stills, tubs, cis
terns, pipes, or other vessels, such fas
temiius, locks, or seals as he may
deem necessary.
Tha section seven be amended by
striking out the words "but in no case
hhall such bond be made for a les
sum than five thousand dollars."
That section ten be amended by
striking out all after the enacting
clause, and inserting in lieu thereof
the following, to-wit : "That on the
receipt of notice that any person wish
es to commence the business of dis
tilling, the assessor shall proceed,. at
the expense of the United States,
with the aid of an assistant designa
ted for the purpose by the Commiss
ioner of Internal Revenue, to make a
survey of such distillery for the pur
pose of estimating and determining
its true spirit-producing capacity for a
day of twenty-four hours, a written
report of which survey shall be made
in triplicate, one copy of which shall
be delivered to the distiller, and shall
take etlect on and after the date of
such delivery, one copy retained by
the assessor, and the other transmit
ted to the Commissioner of Internal
Revenue. In all surveys made under
this act forty-live gallons of math or
beer brewed or fermented from grain
shall represent not less than one
bushel of grain, and seven gallons of
mah or beer brewed or fermented
from molases shall represent not less
than one gallon of molasses, except
in distillers operating on the sour
mash principle, m which distilleries
sixty gallons of beer brewed or fer
mented from grain shall represent not
less than one uushel of grain. If the
Commissioner of Internal Revenue
shall at any time be satisfied that
such report of the capacity of any dis
tillery is in any repect incorrect or
needs revision, he shall direct the as
sessor to make, in like inanuer, an
other survey of said distillery, the re
port of saidsurvey to be madejn trip
licate ami deposited as hereinbefore
provided."
That section eleven be amended by
striking out the words "any asesor
to asse.-s a special tax upon" and the
word "or for the collector to collect
the samo. or for any distiller who has
heretofore paid a special tax r. such
to," and by inserting in lieu of the
last specified words the words "to
commence or;" also, by striking out
the words "assessor of internal reve
nue to assess, or for any collector to
collect any special tax for," and in
serting in" lieu of the last specified
words"the word "person to engage in
the business of;" also, after the words
"six hundred feet,' each time they
occur, the words "in a direct line."
That section twelve be amended by
inserting after the words "six hun
dred feet," the words "in a direct
line."
That section thirteen is hereby re
pealed." That section fifteen be amended by
inserting after the word "manufac
ture" the wonts "until the tax there
on shall have been paid."
That section sixteen be amended by
striking out the words "expense of
the owner of the distillery or ware
house" and inserting in lieu thereof
the words "at the exnene of the
United Slates from and after the pas
sage of this act."
That section eighteen be amended
by striking out the words "not hav
ing paid the special tax" and insert
ing in lieu thereof the words pother
than a rectifier or wholesale liquor
dealer who lias paid the special tax,
or a distiller who has given the
bond," and inserting after the words
"who shall put up" the words "or
keep up."
That section nineteen be amended
by striking out the words "eleventh"
and "twenty-first" and "if any false
eutry'shall be made in either of said
books or any entry required to be
made therein shall be omitted there
from, for every such false entry made,
or omission, the di-ti'lor shall
forfeit and pav a penalty of one
thousand dollars," and the word
"euch" before the words "false en
try" the first time it occurs.
That section twenty-two be amend
ed by striking out th words "having
paid the special tax" and inserting in
lieu thereof the words "having giv
en the bond reonired bv law." and
by adding the following : "Provided,
T"t nothing in this section shall bo
ne'd to apply to suspensions caused
h.v unavoidable accident ; and the
irnended by Striking out the Words
'eleventh" and "twentv-first davs"
.nriinrtO.Ur '
day
That section twenty-seven he
amended as follows: Strike out the
"quantity" where it last occurs in
said section and insert "fractional
part of a gallon amounting to one
half gallon or over;" and strike out
"less than one gallon" in the sixth
line from the bottom of the section,
after the words "regarded as a full
Jk.A m V4
gallon." and add "and any fractional
part of a gallon les than one-half gal
lon in any cask or package' shall be
exempt from tx."
That section twenty-eight be so
amended that the tax therein provid
ed for tstnps shall be ten cents in
stead of twenty-five cents.
That section 'forty-two be amended
by striking out the words "the spe
cial tax ha? been paid" and inserting
in lieu thereof the words "bond ha-
been given ;" also, by striking out
the words "for the nonpayment of the
special tax" and inserting in lieu
thereof the words "because no bond
has been given."
That sectiou forty-three be amend
ed by inserting after the word
"brand," the second time it occurs,
the words "and the Comtuisioners of
Internal Revenue may make such
Change ill stamps and may prescribe
such instruments, or other means for
attaching, protecting, and canceling
stamps for tobacco, snuff cigars, dis
tilled spiri s, and fermented liquors,
or either of them, as he and the Sec
retary of the Treasury shall approve,
and instruments to be furnished by
the United State-, to the persons using
the stamps to be affixed therewith,
under sueii regulation as the Commis
sioner ot Internal Revenue may pie
scribe." That section forty-four be amended
by striking out the word "distiller"
where it first occurs therein.
That section forty-seven be amend
ed by inser.iug after the words "orig
inal package" the words "or in case
such spirits shall have been rectified,
the name of the rectifier and tlie seri
al number of the rectifier's stamp."
That section forty-eight be amend
ed by striking out all after the enact
ing clause and inserting in lieu there
of the following: "That on all wines,
liquors, or compounds known or de
nominated as wine, and made in im
itatiou of sparkling wine or cham
pagne, but not made from grape
grown in the United States, and on
all liquors, not made from grapes,
currants, rhubarb, or berries grown in
the United States, but produced by
being rectified or mixed with distilled
spirits or by the infuion of any mat
ter in spirits, to be sold as wine, or at
a substitute for wine, there shall be
levied and collected a tax of ten cents
per bottle or package containing not
more than one pint, or of twenty
cents per bottle or package containing
more than one pint and not moie
than one quart, and at the same rate
for any larger quantity of such mer
chandise, 1 owever the same may be
put up, or whatever may be the pack
age; and the Commissioner of Inter
nal Revenue shall cause to be prepar
ed suitable and special stamps dona
ting the tax herein imposed, to be af
fixed to each bottle or package con
taining such merchandise, by the per
son manufacturing, compounding, or
putting up the same, before removal
from the place of manufacture, com
pounding, or putting up; said stamp
to be alfixed and canceled iu such
manner as the Couwuis-ioner of In
ternal Revenue may prescribe; and
the absence of such stamp Irmu any
bottle . r package containing such
merchandise sha 1 be priias-facie evi
dence that the tax thereon has not
been paid, an l such merchandise
shall be forfeited to the United States.
Any person counterfeiting, altering,
or re-usiug said stamps shall be sul
ject to the same penalties as are im
posed for the sameoffenses in relation
to proprietary stamps.
That section foity-uiue be amended
by striking out the word "twenty
live" and inserting in lieu thereof the
word "ten ;" also by striking out the
words ' the Secretary of the Treasury,
on the recommendation of the Com
missioner of Internal Revenue, may
appoint," and inserting in lieu there
of the words "the President may
nominate, and, bv and will the ad
vice anil consent of the Senate, ap
point;" also, by striking out the
words 'shall be assigned to a desig
nated territorial district, to be coin
posed of one or more judicial dis
tricts ami territories, and shall keep
hi office at some oonvtnient place iu
his district to Up designated by tne
('ommisioner, and," and inserting in
lieu thereof the words "shall be as
signed by the Secretary of the Treas
ury, on the recommendation of the
Commissioner of Internal Revenue,
to duty in any part of the United
State. "and may be transferred from
place to place, according to the exi
gency of the public ervico ;" and
strike out "within his district" wher
ever it occurs.
That section fifty be Amended by
striking out the word "supervisor"
and inserting in lieu thereof the word
"officer;" also, by striking out the
word "detectives''' ami inserting in
lieu thereof the word "agents."
That section fifty-three b- amended
by striking out ail from and includ
ing the word "fees for gauging,"
down to and including the words
"producer of such articles."
That sectii n fifty -four be amended by strikinj;
out all after the enacting clause, and inserting in
lieu thereof the tollj'-ing; "Thit distilled spir
its upon which all taxes have been paid may be
exported, with the privilege of drawback, in
quantities of not leis than one thousand g-llon,
and in distillers original ca.ks. containing not
less than twenty uine-gallor.s each, oa -pplica-tion
of the owner thereof to the collei-tur ot
customs at any port of entries, and under suh
ruies and regulations and after making such en
try as may be prescribed by law and by the Scure
retary of the Treasury. The entry for suih ex
portation shall be in triplicate, and shall contain
the name of the person applying to expor', the
name of the distiller, and of the district in
which the spirits were distilled, and the name of
the c;sel by which, and the name of she port
to which, they are to be exported; and the lorm
of the entry shall be as follows :
" 'Export entry of distilled spirits entitled to
drawback.
"'Entry of spirits distilled by 1
in aurricr. itate or . io tc -
ported by
whereof
, in
the
master,
bound to
"And the entry shall specify the whole num
ber of casks or packages, the marks and serial
numbers thereon, the quality or kind ol spirits
as known in commerce, the number of gauge or
wine gallons and of proof gallons ; and the
amount of the tax on such spirits shall oe veri
fied bv the oath or affirmation of the owner of
the spirits, and that the tax has been paid there
j on, and that they are truly intended to be ex-
t ported to the port of ', an not to be re-
1 landed within the limits of the United States.
VOL. 16.-N0. 47.
mi ...wrjafcjincicatJtTtaegnrrnTTi -.j. . j-t-
ary of the Treasury, to be recorded and riled in
I hu office. The tiding on hmrH ia ..,i .wi
k. ! .ft.u. ".- "r " ,
be only after the receiDt of an order or nmif
signed by the collator of customi and directed
to a customs gauger, and after each cask or pack
age snail nae Oeen distinctly marked or branded
by said gauger as follows ; 'For export from U. S.
A , and the tax-paid stomps thrreon obliterated.
The casks or packages shall be inspected and
jaa-ed alongside of or en the esel by the gaug
er designated by said collector, under suh rules
and reflations as the Secretary of the Treasury
may prescribe j and on application of the said
collector it shall be the duty of the surveyor ot
the port to designate and direct one of the custom-house
inspectors to superintend such ship
ment. And the gauger aforesaid shall make a
full return of suth inspection and gauging in such
form as may be prescribed b) the Secretary of
the Tre-sury, showing by whom each cask of
such spirits rvas distilled, the serial number of
the cask, and of the tax-paid stamp attached
thereto, the proof and quantity of such spirits as
per the original gauge-mark on each cak, jini
the quantity in proof and wine galluns as per the
gaujc then made by him. And said gauger
shall certify on such return that the shipment
has been made, in his presence, onboard the ves
sel named In the entry for export, which return
thall be indorsed by said custom-house inspector
certify in that the casks or packages have been
shipped under hu superTUion on board saii vessel,
and the tax-paid stamps obliterated ; and the
aid inspector shall make a similar certificate to
the surveyor of the port, indorrd on or to be at-
tached to the entry in possession of the custom
house. A drawback shall be allotted upon dis
tilled spirit en which the tax has been paid and
exported to foreign countries, under the provis
ions of this act, when exported m herein provid
ed for. The drawback allowed shall include the
taxes levied and paid upon the distilled spirits ex
ported, at the rate ol seventy cents per proof gal
lon, as per lait gaue of said spirits prior to ex
portation, and shall be du and payable only after
the proper entries have been made and filed, and
filed, and -11 other conditions complied with, as
Hereinbefore required, and on riling with the Sec
retarv of the Treasury the prober cLim, accotn
panted by the certificate of the collsctor of cus
toms -t the port of entry where the spirits are
entered for export, that such sprits have Cera re
ceived into his custody and the tax-paid stamps
thereon obliterated ; and the Secretary of the
Treasury shall prescribe aih rides and regulations
in relation thereto as may be necessary to "jsecure
the treasury of the United Slate, against fraud. :
Provided, That the drawback on spirits distilled
prior to the passage of this act shall nat exceed
sixtv cents per proof gallon."
That section liny -lire be amended by striking
out all after the enacting clause, and insetting in
lieu thereof thitollowin: "That distilled spir
its may be withdrawn from distillery bonded
warehouses, at the instance of the owner of the
spirits, for exportation in the original casks, in
quantites of not le.s than on: thousand gallons,
without the payment of tax, under such rules
and regulation., and after making such entries
and executing and rilinj with the collector of the
district from uhikh the removal is jo be mide
such bonds and bill, of lading, and giving such
other additional security a. may be pre.cribed by
the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury : Pro
vided, That bonds given under this section shall
be canceled under such regulations us the Secreta
ry of the Treasury shall prescribe.
"All distilled spirits intended for export, as
aforesaid, before being removed from the di.til
lcry warehouse shall be marked aa the Commis
sioner of Internal Revenue may prescribe, and
shall have affixed to each cask an engraved stamp
indicative of such intention, to b--provided and
furnished by the several collectors as. in the case
of other stamps, and to be charged to them- and
accounted tor in the same manner, and for the
expense attending the providing and atneing such
stamas twenty -live cents tor each pickage so
stamped shall be paid to the collector on making
the intrv tor such transportation. V, hen tne
e i t .i l i l
owner of the spirits shall have made the pr..per
entries, filed the bonds, and otheri,e complied
with ah the requirements of the law and reguu
tions as herein provided, the collector shall issue
to lur.1 a permit for the removal and transporta
tion of said spirits to the collector of the port
from which the same are to be exported, accur
ately describing the spirits to be shipped, the
amount of tax thereon, the State -rid district
troin which the same is to be shipped, the name
of the di. tiller, by whom distilled, the port to
which the same are to be t'aii.purted, the name
of the Collector of the port to whom the spirit,
an: to b: consigned, and the route or routes over
which thej are to be sent to the port of ship
ment. Su, h shipments shall be ma je over bond
ed routes whenever practicable. The collector
of the port ScjII receive such spirits, ..nd pcru.it
the exportation thereof under the same rule, and
regulation, as are prescribed for the exportation
of spirits upjn whuh the tax has bc-en paid.
And if any person shall fraudulently cliiin, or
seek, or obtain an allowance of dra.tb.ck on any
distilled spirits, or .hail fraudulently claim any
greater allowance or drawback than the tax actu
ally pid thereon, such person shall forfeit and
pay to the government of the United State, triple
the amount wrongfully and Iraudulcntly sought
to be obtained, and, on convicti.in, shall be im
prisoned not more than ten yar; and any u.'.n
er, agent, or nu.::r uf mf ve.sel or any other
person who shall knowingly aid or abet in the
fraudulent collection or fraudulent attempt to col
lect any drawback upon, ur shall knowingly aid
or permit any fraud-lent thange in the spirlrs so
shipped, shall, on conviction, be fined nut ex
ceeding iic thousand dolUrs and imprisoned not
more than one year, -ni the ship ur -.es.el on
board of which such shipment w:. made or pre
tended to be made thall be forfeited tu the Uni
ted States, u he her a conviction of ths master
or owner be had or otherwise, and proceedings
may be had in admiralty by libel for such forfeit
ure. "Any person who shall intentionally rclanJ
within the jurisdiction of the United States any
distilled spirits which ha. e been shipped fur ex
portation under the provisions of this act, or who
shall receiue such relanded distilled spirits, and
every person who shall aid or abet in such re
londin? or receiving of such spirit., shall, n con
viction, be imci not exceeding five thousand dol
lars, and imprisoned not morethon three years ;
ind all distilled spirits so rtlanded, together with
the vessel from which the same were relanfed
within the ju.isdii.tion oi the United State., uni
-Il boats, vehicles, horses, or other .nimah used
in relandin;; and removing such dutillrd spirits,
shall be forfeited to the United Stares."
That section fifty-seven be amended by strik
ing out rhe words"morc than" before the .-.ords
"five gill ins," and inserting thewords "or more"
after the words "five gallons."
Stc. 13. That the act entitle "An act im
posing taxes on distilled spirits and tobacco, and
for other purpooes," approved July twentieth,
eighteen hundred and sixty-eight, as amended by
the act approved April tenth, rrghteen hundred
and sixty-nine, be, and the same is hereby,
amended as follows, namely :
That section eight be amended by adding the
words, "Provided further, That in case of dis
tilleries sold at judicial and other sales in favur
of the United Srates, a bond may be taken at the
discretion of the Commissioner of the Intern-l
Revenue in lieu of the written consen required
by such section, and the person giving such bond
may be allowed to operate such distillery during
the existence of the right of redemption from
such sale, on complying with all the other provis
ions of law."
That section twenty be amended by striking
out all afte the enacting clause, and inserting in
lieu thereof the following : "That on the receipt
of the distiller's return in each month, the asses
sor shall inquire and determine whether the dis
tiller has accounted for ail the grain or molae'es
ased, and all the spkits produced by him in the
preceding raajth. If the assessor is satisfied
that the distiller has reported all the spirits pro-
j duced by him, and the quantity so reported shall
j be roar.d to be less than eighty percentum of the
' producing capacity of the distillery as estimated
i!.tflijio-:jirt fiso ta.soi5.M) .w
Onelaoh !,')' :..io ., .so
TWHinchei i2 5H( t), I.UG, 5.00 7.6ol(X0Oi 15.00
1.W. 7.tw itf-tn
Three inches 3.0m 4.0O S.OOt 8.00 10.0tyi5.e0f 20.C0
SIxinchtM. I 3.00' 8.00 10.00 12.00 18.00 25.001 40.0(1
Twelve inches- 9.00; lif 15.00 18.00 2T..00 40.001 fr0.ro
Orn-coiHmn ... .'n.oo 3.iw 25.w ).eo 45.00 fio.oo ieo.)
I.eKd advertisements nt legal rates: One square,
(eiKhtlinof A .rale space, or less.) first insertion,
t.f: each sittvvnent insertion. 50c.
M"A1! frisclent advertisements must be paid
fori n advance.
OFFICIAL PAPER OF THE COUNTY.
- -nmrrmmw-i-m -ci - j-ll j ,.
Lor finds that the distillea xkis used any grata or
' . : ..-... yt.6 . ...
' ... .: ...i ..j .i : - ..- .t?
. M ur We raproiy llH aiKU
an assessment shlt h- mad.- .-..,.,;, rh,. j;m?
at the rate of seventy cents for every proof gal-
-.;.-....., ..W ..MW..W.
Ion of spirits that should have been produced
from the grain or molasses so used in excess,
whuh assessment shall be made whether the
quantity of spirits reported is equal to or exceeds
eights, per centum of the producing capacity of
the distillery. If the assessor finds that the dis
tiller has not accounted lor all the spirits produc
ed by him, he shall, from all the evidence he can
obtain, determine what quantity of spirits was ac
tually produced by such distille., and an assess
ment shall be made for the difference between
the quantity reported and the quantity shown to
have been actually produced, at the rate of seven
ty cents for every proof gallon : Provided, That
the actual product shall be assumed to be in nc
ca.se less than eighty per centum of the produc
ing capacity of the distillery asj estimated under
the provisions of this act, or under the act to
which this is an amendment. Any and all as
sessments made under this section shall be a lien
on all distilled spirits on the dktlllery premkw,
the distillery Used for distilling the same, the
stills, vessels, fixtures, and tools therein, and on
the tract of land whereon the said distillery is lo
cated, together with any building thereon, from
the time such assessment is made until the same
shall have been paid,"
That so much ot section fifty-nine as imposes
upan distillers a special tax and the tax of four
dollars per barrel, and a tax on the sales of
wholesale and retail dealers, and a tax on rectifi
ers ot fifty cents on eat.h barrel produced :n ex
cess of two hundred barrels, be, and the same
are hereby, repealed; but nothing herein con
tained shall bo held to repeal or modify the ex
isting law of distillers, rectifiers, or dealers, or as
to their inspection ; and the returns required by
existing law of distillers, rectifiers, or dealers
shall be furnished to the proper officers of inter
nal reenue when demanded ; and that said sec
tion rifty-nine be further amended by inserting
after the words "but no distiller" the words "who
h.u given the required bond;" and that sakl sec
tion be further amended bv striking out the
words "malt-liquor," "malt-liquors," "brewer,"
and "malt-liiiuors." in the three sever.l para
graphs in which they occur. And that saW
section be further amended by adding to said sec
tion the following: Every person who sells er
offers for sale malt liquors in larger quantities
than five ilIonsat one time, but who does not
deal in spirituous liquors, shall be regarded as a
wholesale dealer in malt-liquors and not a whole
sale liquor-dealer, and shall pay a special tax of
fifty dollars. Every person who sells or olfcrsfur
sile malt-liquors in quantitins of five gallons or
le.s at one time, but who does not deal ia spirit
uous liquo-s, sh-ll be regarded as a retail dealer
in malt-liquors and not a retail liquor-dealer, and
shall pay a specitl tax of twenty dollars: Pko
vrnip, HowLvir, That nt thing in this section
.hall be held to prohibit the purifying or leaning
of spirits in the course of original and contims
uus distillation through any material which will
not remain incorporated with such spirits when
the manufacture thereof is complete.
Sic. 14. That on and after the date when
this act shall take ctteit, the compensation of in-ternal-revenue
Kr.ugeis shall he by tees do
ni ndt'iit upon the quantity kiuii;v1, to ho
i escribed bv the Commissioner of Internal
hevtiiue. which. tic-thtr with their actual
iisitl iu ce-csary travt lint? expenses, verified by
the uivlh of the ki utter, und the eomieii'a
tion ol internal revenue gansters, ami store
ke pen., shall be paid bv the t'lilteil SlAte-t
monshlv . without rvi-iulrtn reimjiir.ie
l.y aWtllr.:. ,.,..,. f niter-
nal Kerenu 1 herehv authorized, umier
regulations to be bv him prescribed, with
the approval of the Socsctary of the I rensu
rv. to lsiue tax-ffftUt stamps for tin ru
hinixiBinzof dittiiiednpirits upon which tax
nhnll haveSHndHly paid but from which
the stump- h e betii lott or destroyed by
unavoidable c lilt fit.
.ri. Irt. Tn.d every b-ewer shall, hofoio
ci.min. nrln ' or contlnuirn: busliuss, Ulu
wtii tin !s-Nt.uiti--t".r ol the assessment
ti ti.ci n wuli-lt hea..i o'istii iocarr im
li'-i l.iisiiies.. . no'li-e In wrilliiu. htivtimr,
"' -' ' f , m.rrvnn. ,,1Mny.
I c,trjri: Jen, or ft mi, nn.l Use mums of tha
in mbeii ot i.n such company or linn, to
gether witli the place or places ot resutenef.
of such per on or pi rs n. and a description
of the premise ou which tie- brewery isslt
UHted.Htnlnt his or their title thereto, ami
the name or names of the owner or owners
thi'lisif.
rtrc. 17 Thn verv brower shall eseeutoa
b..iid to the United Slates, to be approved by
tlu collector of the district. In asiiin etjunl
to tv!e tho amount of tux which, in tha
!!. iN-n or the ns-eA-or. atd brewer will h
li-ible to piv iliirim; anv one month, which
Mind shall" be renewed on the first day of
Mnv in -i.h wur, and li.ill be conditioned
that he will pav, or entise to be pnld. as hero
;. proMded, the t:.x required by law on n!l
ier. lager-beer, ate, porter, and other fer.
merited liijuo.'s afor-ald made by hlui.or lor
biiu, I f.fie ll.-same I o!d or removed for
run-i'niiiptioii or salt, except as hereiiift'ter
pro aSci; an I that he will keep, or cause to
be kept.!, boo, in ih- manner and for thu
put poser. Iierelliurtersjverllled.wliiehslij.il be
open to uisp'-rtinn by the proper officers, as
by law i-i-ii'Sir-d ; and tloit he will in ait re
spects mil. fiillv oou-ply. without fraud or
evasion, with all rt iiiire:ueiil. cf law relat-.
mj: to the maU'ifacture and sale of any
ni.ilt-iutuors ln-inre lU'-mloiied: PwUteil
TIihI m brewer shall be required to pay a
hj.,-ci..l titx as a wholesale d.-rtler, by reiiKcm
of seUliic- at wholesale, at a place other tluut
;i: tuewi-iy, :iiHit-ln,uwi- iiiHiiiiHictHred by
him.
S..c. IS. Thai there Ishnlt Ik paid oh all
beer, l.i.ter-1 e.-r. ale, j.oi t-r, ami other simi
lar lerm-iit.-d I.ijuors, by whatever name
M.eb litidoth may be called, u fax ot one dots
lar f r v . ei v U.s rt I ntuiiilu not more than
thirty one" sit.m.s ; and t a like rte for
liny other quantity, or for any fractional
part of a b.trrrl, wulch .hail he brewed or
monutMrturvd axel .l.i, r r moved lor ceu
suuipUouorHie, witl.'ti the tiiU-d States-;
wuieu tax shad t paid by the owner, r.itenl,.
or sup rit. tell. U nt ..r the brewery or premis
es lit which ueli ferni, hint !'ur stmll bi
made. In ise m.tnuer ami at the lime hers
ii:..teri.pre.ttrd i ."r. Thai fractional
jurtK of a bar.vl shall t- halves, quarters,
sixth., ami e'ltnlh: an I miy fractional pnrt
of a barrel cfitililti'iist less than oile-iKhtll
shall be arcoiinlid . tie-eighth; more than
one-eighth and not mor- thn one-id-uh,
shall tie accounted oM.e-st.xt!.; more thRH
one-i.xth and not :noie th.in oite-qur,r,er,
shall ne accounted o:it--iunrter ; mnro timr.
one-quarter ami nut noire than one-half,
.hull tie accounted one-half ; more than oue
h.ilt and not moie than one U.rrel. stiu'l hu
iicciuititl on borrel; ml mrt than oiw
h-.net ai.d not more thi.ti sixty-three :;kI
l.ins, shall be accounted two hr.rrei.-i, or a
lus'.'shc'.d.
s.e. IU. That every person owu'.at- or 0,
nil. sin.: anv bieweiv.or vrvitiises ued o
mended to le ut.e.1 hr the jeapoeot brews-
ills' or I118 kills; Mlel. Ivruir-IUHI liquor'. r
vvho snail hit. e such premise itnd-r his con
trol or siuveriiiteitUrnfr. a lucent ?r the
-nr r o; K-eupant. or siist: hr.vr-ln his pn-
si-ssioll or cusi.tiy any or, win- mmtrau,
uteiisi.s. or apparatus, used or intended to
be ;i-il n :.'d p: ml- in the luamifMCtnre
ot In r, l'fer-iver, ale. porter, or other simi
tar fs-rnn n!i I tiqiioi. eitt.ersv owner, agent
or -upc; lutrttdcitt. shall. Srorti day to titty,
enter, or cause to be entered, inn hook t he
kept hv h:tn "for that pur; use. the Kind of
siu-ti ln-iit liquors, the estnti.vled quantity
produced in hurras, jtn.l the aetui.l quantity
sold or remove I for e.i.umplhu isrsjjie In
barrel or !im-tinal parts of barrFl-, sunt
shell ls:i. from d..y to day. ent-r, orniHs. to
be . altered, tn . separate book to he ke by
hi:i ! r that i-urp.ise. an sciouiat of All -Material:
bv nlm pun based for tne jwrptme wf
pr'Miiicui;? su h leiiu. nivd liquors, isieitat
lii.' itrnln r.nd limit ; and sh .11 ret.der to nkt
i.es.'ir or Kssi-tant assessor, on or befoe
the tenth day of eiveh mouth, a true state
isieni. In writi:i.j, tt.kea from his books, nf
the t.t.mnKil quantity in harrels of sue-i
ir.t.U-l.quors brevnl.11.tul the actual quatttt
tv sohlor reuvtved fer ct.iuiiuip'.i. n or s4,a
di;ria tiiepivc, el.m;mut:i ; and shall ver
ity, or cause to le veritted, the said statt;
mettt. and tin fads therein set forth, bv-pt.tii
or nlttrisatl . t I e taken before Hie assess
or or iicnintant fts,i v.iir uf the district, at
eordlnt: to the form rt quired by Ir.w, and
sl.uil iiuiaeiiiatetv forward to thecnlltelorof
the district a duplicate of said statement du
ly cr tilted by the assessor or assistant as-
sensor ; and said b.oks shall be open at alt
limes tor the t.ispvollon of any ass,? o"
assistant avot's-sor, v liectiv.tJeputycfleelrtr.
insj.H.-ior, or reventie-r.ent, who mar take
r.ii..ur.ind!;ms and trniist-rlpt-. thereroiu.
.Sivv.-. -V. li.i.t tke entries made in jju-.-I.
biH.k sluvll, on or K-f r-the tenth tty;f
tiui. in. .nth, l.e verirl-sl ly the omb dr af
tlrmaiion of the person orpfrstiasUr whm
such entries Ul haeb-a tOHde: rbich
or.th or atitruiHiIon ss.ml be RTltefi in the
book at the end ot smch entries, and be eertl
fted by the officer aiiminbi'.eriiso- thn u.ni
j and shnfl ire in rm as follows: -x An swear
(ornfilrm) thnt the foregoinc entries were
made by me; and that ti.ey (date troly. hs-
aml he-
JUKI
nrtml
ovntc
Ilnlf inch.
y
;