United States Statutes at Large/Volume 1/4th Congress/1st Session/Chapter 52

June 1, 1796.
Chap. ⅬⅡ.—An Act providing relief to the owners of Stills within the United States, for a limited time, in certain cases.

Distillers when admitted to an election to pay monthly duty on stills.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in every case of a distiller, who hath entered his still or stills, in such manner, as to be liable to pay the duty of fifty-four cents upon the capacity or capacities thereof, for the year to end in June, one thousand seven hundred and ninety-six, wherein it shall be made to appear to the supervisor of the district, that the said distiller has been really and truly prevented from employing or working his still or stills, during any part of the term aforesaid, by the destruction or failure of fruit and grain, or any other unavoidable cause within the district in which he resides, it shall and may be lawful for the said supervisor, on application made to him, any time before the last day of September next, to admit such distiller to the benefit of an election, to pay, in lieu of the duty on the capacity of his still or stills for the year, the monthly duty of ten cents per gallon of the capacity for the time he employed his still or stills.

Approved, June 1, 1796.