154 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. be carried on, and whether of distilling or rectifying. In case of a distiller, the notice shall also state the kind of stills, boilers, and other implements to be used, the capacity of each, the name or names of the owner or owners of the premises on which the distillery is or is to be sit- _N¤¢i¤¤f¤ be uated, and if such premises are leased, the terms of the lease. In case 5;,7:,;. °:;t{°`° of any change in the location, form, capacity, ownership, agency, or superwithin what intendence of such distillery, stills, boilers, or other implements, like no-
- "“°· tice shall be given as aforesaid, within twenty-four hours, of such change.
B0¤d· Such person shall also give bond, in form to be prescribed by the commissioner of internal revenue, with sureties approved by the collector of the district, who may approve the same if he shall be satisfied, by atiidavits Ocuditious. made on said bond, of the sumciency of said sureties, conditioned that he will comply with all the requirements of the law in relation to distilled Penalsum. spirits. The penal sum of such bond shall not be more than double the amount of the tax on the spirits that can be distilled by such still or stills Whencollector or other implements during a period of fifteen days; said collector may
- ‘“{_°"::“,;'g:g refuse to approve said bond when, in his judgment, the location of the
PP ° distillery is such as would enable the distiller to defraud the revenue, and ·APP°¤l· in case of such refusal, the distiller may appeal to the commissioner of New bond- internal revenue, whose decision in the matter shall be final. A new bond may he required in case of the death, insolvency, or removal of either _ of the sureties, or in any other contingency, at the discretion of the colmlbtgdléigggg leetor. Any person failing to give the notice or bond hereinbefore rem.gb°,f,, &c_ quired, or giving a false or fraudulent notice, shall be liable to the fine and forfeiture provided in the last preceding section. &°Stlill:.t‘l¤<\u;¤rS, Quo. 25. And be it further enacted, That no person shall use any still, méd forfuposcs boiler, or other vessel, for the purpose of distilling in any building or on of distilung in any premises where beer, lager beer, ale, porter, or other fermented
- °
- ¥`W¤ b“Hd· liquors, vinegar, or ether, are manufactured or produced, or where sugars
gs' or sirups are refined, or where liquors of any description are retailed, or any other business is carried on, or in any dwelling-house; and every Penalty for person who shall use such still, boiler, or other vessel, for the purpose of
- “°h “¤°· distilling, as aforesaid, in any building or other premises where the above
specified articles are manufactured, produced, or other business is carried on, or in any dwelling—house, or who shall procure the same to be done, StillS,_&¤· to shall forfeit such stills, boilers, or other vessels so used, and all the spirits b°Fi?K;°g;°g;1_ distilled, and pay a line of one thousand dollars, or be imprisoned for not prisoument. more than one year, in the discretion of the court; and any person who ofgygfmurgz shall manufacture any still, boiler, or other vessel, to be used for the pur- ,-0,.,, ,,,},,1, Qc_ pose of distilling, shall, before the same is removed from the place of moval to notify manufacture, notify the collector where such still, boiler, or other vessel is “°H°°t°"‘ to be used or sent, and by whom it is to be used, and of its capacity, and the time when the same is to be sent or set up; and no such still, boiler, or other vessel, shall be set up without the permit in writing of the col- Stius, &c. n¤t lcctor for that purpose ; and any person who shall set up such still, boiler,
- %;’°;
- lt‘:£1";;2; or other vessel, without first obtaining a permit from the collector of the
mit; of coimgop, district in which such still, boiler, or other vessel is intended to be used, dog f*¤¤;l_*1;_0§`_<>;u?; or who shall fail to give such notice, shall pay in either case the sum of ing 5, gm M_ five hundred dollars, and shall forfeit the distilling apparatus thus removed tlce. or set up in violation of law; Provided, That saleratus may be made or
- “l°"°*“°· manufactured in any building or on any premises where spirits are dis—
_ B°Uf}'¤ ¤¤¤d tilled : Provided further, That any boiler used in generatinv steam or Q:,;;?;;;?;? heating water to be used in such distillery may be located ill any other building or on any other premises to be connected with such still or boiling tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for man- _ ufacturing or other purposes. d€f1;<;;¤?:¤;i:_¤d Sec._26.·4nd be it further enacted, That every rectifier or wholesale dealer in distilled spirits shall enter, daily, in a book or books kept for
