Act of July 24, 1813, ch. 25.to the provisions of the act, entitled “An act laying duties on licenses to distillers of spirituous liquors,” and who shall have given bonds for the payment of the duties therein mentioned, shall, on or before the first day of February next, discontinue the use of any still or stills, for the use of which the said license shall have been granted, and shall give notice thereof to the collector of internal duties for the district in which the same shall be situate, such license shall thereupon cease to be in force, and such person shall be holden to pay the same duties, and the same proceedings shall be had upon the bonds aforesaid, as in case the said license had been originally granted for the term during which it shall have been in force as aforesaid.
Additional licenses upon the capacity of stills.
Act of July 24, 1813, ch. 25.Sec. 18. And be it further enacted, That in addition to the licenses authorized and directed to be granted by the “Act laying duties on licenses to distillers of spirituous liquors,” passed on the twenty-fourth day of July, one thousand eight hundred and thirteen, there may and shall be granted like licenses for a still or stills and for a boiler or boilers, for the term or period of one week, on payment, or securing of payment of the following duties, for each gallon of the capacity thereof.
For a still, or stills, employed in distilling spirits from domestic materials, five cents;
For a boiler, or boilers, as defined in the said act, employed in distilling spirits from domestic materials, ten cents.
One half only of which rates of duty shall be paid for a still or stills, and boilers or boilers, employed wholly in the distillation of roots.
Which said duties shall be collected in the same manner, and subject to the same provisions, as the duties imposed by the said act.
Reduction for payment when license is obtained.Sec. 19. And be it further enacted, That a deduction, at the rate of eight per centum per annum, shall be made from the duty payable for a license to distil spirituous liquors, on the payment thereof at the time of obtaining the same.
Option given to pay upon the capacity of a still or upon the spirits distilled.
Act of July 24, 1813, ch. 25.
Proviso.Sec. 20. And be it further enacted, That every person who may be the owner, agent, or superintendent of one still only, whose capacity shall not exceed one hundred gallons, or of one boiler only, whose capacity shall not exceed fifty gallons, or of one boiler only, whose capacity shall not exceed fifty gallons, and each of which shall be wholly employed in distilling spirits from domestic materials, shall have the option of complying with the foregoing provisions of this act, and of the “Act laying duties on licenses to distillers of spirituous liquors,” passed the twenty-fourth day of July, one thousand eight hundred and thirteen, or of paying, agreeably to the provisions of this act, twenty-five cents for every gallon of spirits distilled in such still or boiler; Provided, that to entitle such person to the benefits of the latter alternative, he shall deliver a written statement of his desire to the collector of the district in which such a still or boiler may be situate, specifying the contents of the same, previously to the times of using such still or boiler, in every year. And any person so accepting the latter alternative, who shall fail to comply with the conditions on which the same is hereby allowed, shall forfeit and pay the sum of five hundred dollars, which said forfeiture shall in no wise affect or impair any other penalty which would otherwise attach to such failure.
Collectors of internal revenue to collect the duties, &c. under this act.Sec. 21. And be it further enacted, That it shall be the duty of the collectors aforesaid, in their respective districts, and they are hereby authorized to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this act; and all fines, penalties and forfeitures, which shall be incurred by force of this act, shall and may be sued for, and recovered in the name of the United States, or of the collector within whose district any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint or information, one moiety thereof to the
