Page:United States Statutes at Large Volume 12.djvu/482

452 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. the foregoing entries are just and true, and that I have taken all the means in my power to make them so." Penalty on Sec. 54. And be it further enacted, That the owner, aaent, or super. °"°°"- °" M intendent of an l e s l dk' f ¤ ‘ n lwting to · ny vesse or v s.e s use m ma mg ermented liquors, or megke true entry, of any still, boiler, or other vessel used in the distillation of spirits on &°· which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do or cause to be done any of the Stills, liquors, things by this act required to be done ad aforesaid, shall forfeit for every g§édf° be "°" such neglect or refusal all the liquors and spirits made by or for him, and all thp vessels used in making the same, and the stills, boilers, and other vesse s used in distillation, together with the sum of ive hundred dollars poneptor may to be recovered with costs of suit; which said liquors or spirits, with thd '°*'° °“U‘» &°- vessels containing the same, with all the vessels used in making the same, may seized by any collector of internal duties, and held by him until a decision shall be had thereon according to law: Provided, That such seizure be made within thirty days after the cause for the same may have pmwsgpg, to occurred, Engl that proceedings to enforce said forfeiture shall have been ¤¤ me 0 ¤¤¤¤¤¤· commence y suc collector within twenty days after the seizure thereof findi the proceqdings to enforce said forfeiture of said property shall be m the nature o a proceeding in rem in the circuit or district court of th; United Spttes for the disfrict whefe such seizure is made, or in any ot er court o competent jurisdiction. uqltfagvpgs ppt afo§§§i§5. fglggeog ywqgzerpnqcted, Tliiatip gil cases in which the duties ,,,,,,1,,, ,,m€,,m ,_p y p uo s iquors isti e an sold, or removed for per sent. mtu. consumption or sale, or beer, lager beer, ale, porter, and other similar 2*;:;:*: b¤ fqrrqlented hquorls, shall not Ibedpaid at the time of rendering the account [A . M, Pm, o . the same, as - erein require , the person or persons chargeable there- Pgiig] cw. wit}? shalll gay, in addition, ten per centum on the amount thereof; and, . “ °¤i .8 unti suc uties with such addition shall be aid the l ll b d - h_ _ _ __ p ysia ean re °° mam a hen upon the distillery where such liquors ,have been distilled or the brewery where uch liquor h b qt d d th ,11 _ S s ave een rewe an upon e sti s boilers, yats, and all other implements thereto beloriging, until the sand Mgtété: L¢f¤$¤r shall have been paid; and in case of refusal or neglect to pay said duties, dmmygomllmay with the addition, withm ten days after the same shall have become pay- sbglseized and able, the amount thereof may be recovered by distraint and sale of the goods, · •chattels, and effects of the delinquent; and, in case of such distraint, it mghrotqegiiugs in shall be the duty of the officer charged with the collection to make, or gauge to made, an account of r the goods, chattels, or effects which may E lfsltrainfqd, a lpoply of which, signed by the officer making such distraint, s an e e wit the owner or possessor of such goods chattels or effects pt his, liter, pr thep dyrelling, with a note of the sum demanded, and thd _ ime an p ace o sa e; and said officer shall forthwith cause a notifica- Nonce. tion to be published in some newspaper, if any there be, within the cpurpy, and publicly posted up at the post—pf‘fice nearest to the residence 0 the person whose. property shall be distrained, or at the court-house of the same county, if not more than ten miles distant, which notice shall Tgugimdpluqg specify the articles distrained, and the time and place proposed for tho °¤’ S ¤· sale thereof, which time shall not be less than ten days from the date of guqh nopfication, and the place proposed. for sale not more than five miles Owner may is an? gon: the place of making such distraint: Provided, That in every mmm. palse o istrmnt for‘ theipayment of the duties aforesaid, the goods, chates, or effects so distramed may and shall be restored to the owner or posiessor if; prior to the sale thereof, payment or tender thereof shall be gm e m the proper officer charged with the collection, of the full amount Ssrzaflgregetplgether with dsuch fee bfor levying and advertising, and such ecessary an reasona e expenses of removing and kee ing the golpds, chattels, and effects so distrained as may be allowed in ilike tc?:;; S}l;a§lf°bl3wSb°Y P¥'¤¤¤0B of the State or Territory wherein the disave een made; but in case of non-payment or neglect to