Page:United States Statutes at Large Volume 14.djvu/187

THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 157 perintendent of any distillery or bonded warehouse who shall refuse to Penaléy ugon admit an inspector upon such premises, so far as it may be necessary for g;gml_y°&g' for the performance of his duties, or who shall obstruct an inspector in the rcgusingioadmit performance of his duties, shall forfeit and pay the sum of five. hundred i¤§p¤<>tg On pwdollars, to be recovered in the manner provided for recovery of other wml °’ enalties imposed b this act. P Sec. 31. PAnd bdrit further enacted, That every person making or dis- _ }’*=¤‘S<>3§st§¤Ex<· tilling spirits, or owning any still, boiler, or other vessel used for the pur- $,%,,,1]: Orzwnmg pose of distilling spirits, or having such still, boiler, or other vessel so stil1s,&c.to used under his superinteudence, either as agent or owner, or using any ;€};;l;°(‘i;l`§·";;‘°; such still, boiler, or other vessel, shall, from day to day, to make, or cause book s to be made, true and exact entry in a book, to be kept in such form as the commissioner of internal revenue may prescribe, of the number of pounds or gallons of materials used for the purpose of producing spirits, the number of gallons of spirits distilled, the number of gallons placed in warehouse, and the proof thereof, and the number of gallons sold, with the proof thereof, and the name and place of business or residence of the person to whom sold; and shall also on the first, eleventh, and twenty- toreuderunder first days of each month, or within five days thereafter, render to the as- ;:;l;s;Qll’;“;’_ sessor or assistant assessor an account in duplicate, taken from his books sessors tri. in the.particulars hereinbefore recited, and verified by oath, of all the ¤¤°¤°hlY· facts occurring after the last day of account preceding. The entries to be made in the books of the distiller as aforesaid shall, upon the several days when the returns are made, as provided, be verified by oath or atlir- Entries, how to mation of the person or persons by whom such entries shall have been b° "°"6°d‘ made, in the presence of the assessor or assistant assessor, or other proper oliicer, who shall append thereto his certificate of the execution of the same. The owner) agent, or superintendent of any distillery shall, in Ifentriesin case the original entries required to be made in his books by this act :}:5*; :’°;‘:_Em shall not have been made by himself, subjoin to the certincate of the per- what O(,:{.',;6c,_,(,’ son by whom they were made the following oath or aiiirmation: "I do is to be made by certify that to the best of my knowledge and belief the foregoing entries °w““‘ are just and true, and that I have taken all the means in my power to make them so." Said book shall always be open for the inspection of 300;,,,,,,,;,,,,,- any assessor, assistant assessor, collector, deputy collector, revenue agents, MMS tv be <;§¤¤ or inspectors, and any premises where distilling shall be carried on shall gsi3S23S9L_` he open to said officers, or either of them, at all times. Any person who tion. shall violate the provisions of this section shall for every such offence be ,I;°*%”l*5' QW b liable to a fine of five hundred dollars. Any person who shall render an ;;.?,:;§,1;S°i,;,i,,: account under the provisions of this section which shall be false or fraud- section. ulent shall be liable to a fine of not less than five hundred dollars, or to imprisonment not less than six months. Sec. 32. And be it further enacted, That there shall be levied, col- Tax upon cerlected, and paid on all distilled spirits upon which no tax has been paid ¤’·l¤_di§lill°d according to law, a tax of two dollars on each and every proof gallon, to spl?;}, paid by be paid by the distiller, owner, or any person having possession thereof; whom: and the tax shall be a lien on the spirits distilled, on the distillery used to bealien; for distilling the same, with the stills, vessels, fixtures, and tools therein, Post, p. 480. and on the interest of said distiller in the lot or tract of land whereon the said distillery is situated, from the time said spirits are distilled, until the to be collected said tax shall be paid: Provided, That the tax on all spirits shall be col- ;*,l;a:°,,lg‘§');;;“(g‘; lected at no lower rate than the basis of first-proof, and shall be increased em Pm0g_ I in proportion for any greater strength than the strength of iirst·proo£ Sec. 33. And be it further enacted, That proof spirits shall be held Proof spirittc and taken to be that alcoholic liquor which contains one half its volume be “'h“‘ of alcohol of a specific gravity of seven thousand nine hundred and thirty- pmt P· *8°· nine ten thousandths (.7939) at sixty degrees Fahrenheit; and the Secretary of the Treasury is hereby authorized to adopt, procure, and prescribe for use, such hydrometers, weighing and gauging instruments, meters or