United States Statutes at Large/Volume 1/4th Congress/2nd Session/Chapter 11
1792, ch. 32.
Repealed April 6, 1802.
Option respecting certain duties on distilled spirits abolished.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in respect to stills employed in distilling spirits from materials of the growth and produce of the United States, at any other place than a city, town or village, or at any distillery in a city, town, or village, at which there are one or more stills, which singly, if only one, or together, if more than one, are of less capacity than four hundred gallons, the option and alternative of paying a duty of seven cents for every gallon of spirits distilled in such stills, as secured and allowed by the first section of the act, intituled “an act concerning the duties on spirits distilled within the United States, passed on the eighth day of May, one thousand seven hundred and ninety-two, be, and the same is hereby, declared to be abolished, from and after the thirtieth day of June, ensuing.
Duties according to capacity of stills established.Sec. 2. And be it further enacted, That in lieu of the option and alternative aforesaid, the proprietor, or possessor of any such still or stills, as are above mentioned, shall and may, after the first day of July, ensuing, be charged with, and shall pay the following duties, to wit: For a license for the employment of each and every such still, for and during the term of two weeks, six cents per gallon, according to the capacity or content of every such still, including the head thereof: For a license, for and during the term of one month, ten cents per gallon, as aforesaid: For a license, for and during the term of two months, eighteen cents per gallon, as aforesaid: For a license, for and during the term of three months, twenty-four cents per gallon, as aforesaid: For a license, for and during the term of four months, thirty cents per gallon, as aforesaid: For a license, for and during the term of five months, thirty-six cents per gallon, as aforesaid: And for a license, for and during the term of six months, forty-two cents per gallon, as aforesaid.
Transfers.Sec. 3. And be it further enacted, That upon the sale or transfer of any still licensed, according to this act, the right and privilege of using such still, during the time for which such license may remain in force, shall accrue to the new proprietor, or possessor, due entry of the sale or transfer being previously made, with the proper officer of inspection.
Penalty for distilling without license.Sec. 4. And be it further enacted, That every distiller, as aforesaid, who shall commence any distillation, prior to obtaining a license therefor, shall pay a duty equal to that demandable, in consequence of a license for six months; and no new license shall be granted for any still, until all duties, which have accrued thereon, shall have been paid and discharged.
Sec. 5. And be it further enacted, That the several provisions and clauses of the acts heretofore passed, and remaining in force, for laying, securing, and collecting duties on spirits distilled within the United States, and on stills; for regulating the exportation of such spirits, and for making an allowance to the exporters of the same, by way of drawback, shall extend to, and remain in full force, with respect to the several provisions and clauses of this act, subject only to the alterations hereby made.
Approved, March 3, 1797.