Page:United States Statutes at Large Volume 15.djvu/161

FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 129 location and cubic contents of every still, mash tub, and fermenting tub, ¤°l'lP*l°¤¤ *° together with the cubic contents of every receiving cistern, and the color Bbw what; of each fixed pipe, as required in this act. One copy of said plan and "h°l’° *°b• description shall be kept displayed in some conspicuous place in the hm distillery; two copies shall be furnished to the assessor of the district, one of which shall be kept by him and the other transmitted to the commissioner of internal revenue. The accuracy or every such plan and howtobu description shall be verihcd l>y the assessor, the draughtsman, and the "°’m°di distiller; and no alteration shall be made in such distillery without the nottobe alconsent, in writing, of the assessor, which alteration shall be shown on the gj;°d· ""“h°“°· original or by a supplemental plan and description, and a reference thereto ` noted on the original, as the assessor may direct; and any supplemental Supplemental plan and description shall be executed and preserved in the same manner pl“““*&°‘ as the original. SEO. 10. And be it further enacted, That immediately after the pas- Assessor with sage of this act every assessor shall proceed, at the expense of the United °Q‘f,l’°”°“” "ld· States, with the aid of some competent and skilful person, to be designated gpm; Bti55E by the commissioner of internal revenue, to make survey of each distil- States. to make lery registered or intendedto be registered for the production of spirits in Qlffgfgg 2%*; his district, to estimate and determine its true producing capacity, and in ummiiisir like manner shall estimate and determine the capacity of any such distil- °“P*‘·°l*Y· lery as may hereafter be so registered in said district, a written report of R¤i>¢>l‘¢i¤ ¤‘iP- which shall be made in triplicate, signed by the assessor and the person umm aiding in making the same, one copy of which shall be furnished to the distiller, one retained by the assessor, and the other immediately transmittcd to the commissioner of internal revenue. If the commissioner of Oilm ¤¤l"¤K; internal revenue shall at any time be satisfied that such report of the ca- ?,:gd;°€?r§,;° pacity of a distillery is in any respect incorrect or needs revision, he shall ’ ’ direct the assessor to make in like manner another survey of said distillery ; the report of said survey shall be executed in triplicate and deposited as hereinbefore provided. Sec. l1_. And 6e it further enacted, That after the passage of this $lé9°l?}}*¤¤P· act it shall not be lawful for any assessor to assess a special tax upon any QE hl3E3g;;; distiller, or for the collector to collect the same, or for any distiller who or collected_nahas heretofore paid a special tax as such to continue the business of dis- bfmd ‘“ $“'°°· tilling until such distiller shall have given the bond required by this act, " and shall have complied with the provisions of law having reference to the registration and survey of distilleries, and having reference to the arrangement and construction of distilleries, and the premises connected therewith, in manner and as required by this act; nor shall it be lawful _ ¤°l‘ f<>¤` dl¤§il— for any assessor of internal revenue to assess, or For any collector to col· i;§€§u§r:,§°‘S°° lect, any special tax for distilling on any premises distant less than six hundred fsstdishundred feet from any premises used for rectifying, nor shall any assessor ,l;;°'“‘ assesslor collector collect any special tax for rectifying distilled spirits on ,m;,·y;,,g_ 0,. any premises distant less than six hundred feet from any distillery when from distillery, the distillery and rectifying establishments are occupied and used by Wh°"* &°‘ different persons; nor shall the processes of distillation and rectification DlS¢lll{»li¤¤_ both be carried on within the distance of six hundred feet. In all cases gggtzcggiittlgal where a distillery and rectifying establishment, distant the one from the on within six other less than six hundred feet, are occupied and used by the same per- h“°d"*d f°°* ` son, said person shall havevthe right to elect which business shall be discontinued at that place. In all cases where rectifying or distilling shall _ P°·‘·—{;=;¤¤'S'· be discontinued under the provisions of this section, and the time for gigcggtinse mw which the special tax for rectifying or distilling was paid remains uu- either, and have expired, the Secretary of the Treasury is hereby authorized to refund out gms; *"* "°‘ of' any money in the treasury not otherwise appropriated, on requisition ` of the commissioner of internal revenue, a proportionate part of any sum originally paid for special tax therefor, which shall be in such ratio to the whole sum paid as the unexpired time for which special tax was paid shall von. xv. PUB. - 9