CHAP. CLXXXV. — An Act declaratory of the Law in Regard to Officers cashiered or July 20, 1868. dismissed from the Army by the Sentence of a general Court-Martial. of Officers of Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That no officer of the army the United States who has been or shall hereafter be cashiered or dis- army dismissed by court-martial missed from the service by the sentence of a general court-martial, for- not to be restored mally approved by the proper reviewing authority, shall ever be restored except by reappointment, to the military service except by a reappointment, confirmed by the &c. Senate of the United States. APPROVED, July 20, 1868. CHAP. CLXXXVI.— An Act imposing Taxes on distilled Spirits and Tobacco, and July 20, 1868. for other Purposes. See post, p. 237. Vol. xvi. pp. 41, 42. Tax upon distilled spirits; to be paid by when; Part of gallon to be taxed as Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be levied and collected on all distilled spirits on which the tax prescribed by law has not been paid, a tax of fifty cents on each and every proof gallon, to be paid by the distiller, owner, or person having possession thereof before whom, and removal from distillery warehouse; and the tax on such spirits shall be to be collectcollected on the whole number of gauge or wine gallons when below ed on what. proof, and shall be increased in proportion for any greater strength than the strength of proof spirit as defined in this act; and any fractional part of a gallon in excess of the number of gallons in a cask or package gallon. shall be taxed as a gallon. Every proprietor or possessor of a still, disWho jointly and severally tillery, or distilling apparatus, and every person in any manner interested liable for tax. in the use of any such still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom, and the tax shall be a first lien on the spirits, Tax to be a distilled, the distillery used for distilling the same, the stills, vessels, fix- lien, and from tures, and tools therein, and on the lot or tract of land whereon the said on what. distillery is situated, together with any building thereon, from the time said spirits are distilled until the said tax shall be paid. what time, and Proof spirit to be what. ments and me Rules for in SEC. 2. And be it further enacted, That proof spirit shall be held and taken to be that alcoholic liquor which contains one half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirtynine ten thousandths (.7939) at sixty degrees Fahrenheit; and the commis- Weighing and sioner of internal revenue, for the prevention and detection of frauds by gauging instrudistillers of spirits, is hereby authorized to adopt and prescribe for use ters. such hydrometers, saccharometers, weighing and gauging instruments, meters, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used or to be used in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, spection, &c. of marking, and gauging of spirits. And in all sales of spirits hereafter Gallon to be made, a gallon shall be taken to be a gallon of proof spirit, according to what. the foregoing standard set forth and declared for the inspection and gauging of spirits throughout the United States. The tax on brandy made Tax on branfrom grapes shall be the same and no higher than that upon other dis- dy from grapes. tilled spirits; and the commissioner of internal revenue is hereby author- Distillers of ized, with the approval of the Secretary of the Treasury, to exempt dis- brandy from apples, &c. may tillers of brandy from apples, peaches, or grapes exclusively, from such be exempt, &c. other of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient. spirits. SEC. 3. And be it further enacted, That whenever the commissioner Owners, &c. of internal revenue shall adopt and prescribe for use any meter, meters, of distillery to pay for meters, or meter safes, it shall be the duty of every owner, agent, or superin- &c. and connectendent of a distillery, to furnish and attach at his own expense such meter, tions. meters, or meter safes as may have been prescribed for use at his distillery, and to furnish all the pipes, materials, labor, and facilities necessary to complete such attachment in accordance with the regulations of the Commission- commissioner of internal revenue, who is hereby further authorized to ers may require order and require such changes of or additions to distilling apparatus, conchanges, &c. in apparatus, locks, necting pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary. seals, &c. Definition of distilled spirits, spirits, alcohol, &c. attach. No mash, wort, or wash for distillation, &c. to be made in any building, SEC. 4. And be it further enacted, That distilled spirits, spirits, alcohol, and alcoholic spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this Tax when to substance; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process; and no mash, wort, or wash fit for distillation or the production of spirits or alcohol shall be made or fermented in any building or on any premises other than a distillery duly authorized according to law; and no mash, wort, or wash so made and fermented shall be sold or removed from any distillery before being distilled; and no person other than an authorized distiller shall by distillation, or by any other process, separate the alcoholic spirits from any fermented mash, wort, or wash; and no person shall use spirits or alcohol or any vapor of alcoholic spirits in manufacturing vinegar or any other article, or in any process of manufacture whatever, unless the spirits or alcohol so used shall have been produced in an authorized distillery and the tax thereon paid. Any person who shall violate any of the provisions of this section shall be fined, for every offence, not less than five hundred dollars, nor more than five thousand dollars, and imprisoned for not less than six months nor more than two years: Provided, That nothing in this section shall be construed to apply to fermented liquors. unless, &c.; nor be sold, &c. before, &c. Spirits not to be separated from mash, &c. except by, &c. Spirits or vapor, &c. not to be used in manufacture, unless, &c. Penalty. This section not to apply to fermented liquors. Persons having any still or distilling apparatus set up to register the same. Mode of registering. Duplicate statements. Stills, &c. when to be registered; SEC. 5. And be it further enacted, That every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register the same with the assistant assessor of the division in which said still or distilling apparatus shall be, by filing with him duplicate statements, in writing, subscribed by such person, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its cubic contents, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used; one of which statements shall be retained and preserved by the assistant assessor and the other transmitted to the assessor of the district. Stills and distilling apparatus now set up shall be so registered within sixty days from the time this act takes effect, and those hereafter set up shall be so registered immediately upon their being if not regis- set up. Any still or distilling apparatus not so registered, together with tered, to be for- all personal property in the possession, or custody, or under the control feited with persoual property. of such person and found in the building, or in any yard or enclosure connected with the building, in which the same shall be set up, shall be forfeited. And any person having in his possession or custody, or under his control, any still or distilling apparatus set up which is not so registered, shall pay a penalty of five hundred dollars, and on conviction shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned for not less than one month nor more than two years. Penalty for having still, &c. not registered. Distillers and SEC. 6. And be it further enacted, That every person engaged in, or rectifiers to give intending to be engaged in, the business of a distiller or rectifier, shall to assessor. what; in case of a give notice in writing, subscribed by him, to the assessor of the district notice in writing within which such business is to be carried on, stating his name and place of residence, and if a company or firm, the name and place of residence Notice to state of each member thereof, the place where said business is to be carried on, and whether of distilling or rectifying. And if such business be carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. In case of a distiller, the notice shall also state the kind of stills, and the cubic contents thereof, distiller the number and kind of boilers, the number of mash tubs and fermenting tubs, and the cubic contents of each tub, the number of receiving cisterns, and the cubic contents of each cistern, together with a particular description of the lot, or tract of land, on which the distillery is situated, with the size and description of the buildings thereon, and of what material constructed. The notice shall also state the number of hours in which the distiller will ferment each tub of mash or beer, the estimated quantity of distilled spirits which the apparatus is capable of distilling every twenty-four hours, and the names and residence of every person interested or to be interested in the business, and that said distillery and the premises connected therewith are not within six hundred feet of any premises authorized to be used for rectifying or refining distilled spirits by any process. In case of a rectifier, the notice shall state the precise location of the premises where such business is to be carried on, the name and residence of every person interested or to be interested in the business, by what process the applicant intends to rectify, purify, or refine distilled spirits, the kind and cubic contents of any still used or to be used for such purpose, and the estimated quantity of spirits which can be rectified, purified, or refined every twenty-four hours in such establishment, and that said rectifying establishment is not within six hundred feet of the premises of any distillery registered for the distillation of spirits. In case of any change in the location, form, capacity, ownership, agency, superintendency, or in the persons interested in the business of such distillery or rectifying establishment, or in the time of fermenting the mash or beer, notice thereof, in writing, shall be given to the said assessor or to the assistant assessor of the division within twenty-four hours of said change. And any assistant assessor receiving such notice shall immediately transmit the same to the assessor of the district. Every notice required by this section shall be in such form and shall contain such additional particulars as the commissioner of internal revenue may from time to time prescribe. Any person failing or refusing to give such Penalty for notice shall pay a penalty of one thousand dollars, and on conviction filing or refusing to give no of a rectifier. Notice of any changes to be given in writing to assessor, &c. Form of no tice. shall be fined not less than one hundred dollars nor more than two thou- tice. Distiller on filing notice, and annually af terwards, to give bond with sure ties. Form of bond; penal sum; SEC. 7. And be it further enacted, That every distiller shall, on filing his notice of intention to continue or commence business, with the assessor before proceeding with such business, after the passage of this act and on the first day of May of each succeeding year, make and execute a bond in form prescribed by the commissioner of internal revenue, with at least two sureties, to be approved by the assessor of the district. The penal sum of said bond shall not be less than double the amount of tax on the spirits that can be distilled in his distillery during a period of fifteen days; but in no case shall such bond be for a less sum than five thousand dollars. The condition of the bond shall be that the principal conditions shall faithfully comply with all the provisions of law in relation to the duties and business of distillers, and will pay all penalties incurred or fines imposed on him for a violation of any of the said provisions; that he will not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be encumbered by Assessor may refuse to approve bond, when, &c. New bond may be required. Penalty for refusing to give or renew bond, or giving false bond. Bond of distiller not to be &c. ap Vol. xvi. p. 41. If owner of a distillery erect ed before the passage of this act has an es tate for term of mortgage, judgment, or other lien during the time in which he shall carry on said business. The assessor may refuse to approve said bond when, in his judgment, the situation of the distillery is such as would enable the distiller to defraud the United States; and in case of such refusal, the distiller may appeal to the commissioner of internal revenue, whose decision in the matter shall be final. A new bond may be required in case of the death, insolvency, or removal of either of the sureties, and in any other contingency, at the discretion of the assessor or commissioner of internal revenue. Any person failing or refusing to give the bond hereinbefore required, or to renew the same, or giving any false, forged, or fraudulent bond, shall forfeit the distillery, distilling apparatus, and all real estate and premises connected therewith, and on conviction shall be fined not less than five hundred dollars, nor more than five thousand dollars, and imprisoned not less than six months, nor more than two years. SEC. 8. And be it further enacted, That no bond of a distiller shall be proved, unless, approved unless he is the owner in fee, unencumbered by any mortgage, judgment, or other lien, of the lot or tract of land on which the distillery is situated, or unless he files with the assessor, in connection with his Amended. See notice, the written consent of the owner of the fee, and of any mortgagee, judgment creditor, or other person having a lien thereon, duly acknowledged, that the premises may be used for the purpose of distilling spirits, subject to the provisions of law, and expressly stipulating that the lien of the United States for taxes and penalties shall have priority of such mortgage, judgment, or other encumbrance, and that in case of the forfeiture of the distillery premises, or any part thereof, the title of the same shall vest in the United States discharged from any such mortgage, judgment, or other encumbrance. In any case where the owner of a distillery or distilling apparatus, erected prior to the passage of this act, has an estate for a term of years only, in the lot or tract of land on which the distillery is situated, the lease or other evidence of title to which shall have been duly recorded prior to the passage of this act, the value of such lot or tract of land, together with the building and distilling apparatus, shall be appraised in the manner to be prescribed by the commissioner of internal revenue; and the assessor is hereby authorized to accept, in lieu of the said written consent of the owner of the fee, the bond of said distiller with not less than two sureties, who shall be residents of the collection district or county, or an adjoining county in the same State, in which the distillery is situated, and shall be the owners of unencumbered real estate in said district or county, or adjoining county, Penal sum of equal to such appraised value. The penal sum of said bond shall be bond; equal to the appraised value of said lot or tract of land, together with the buildings and distilling apparatus, and such bonds shall be conditioned that in case the distillery, distilling apparatus, or any part thereof, shall, by final judgment, be forfeited for the violation of any of the provisions of law, the obligors will pay the amount stated in said bond. Said bond shall be in such form as the commissioner of internal revenue shall prescribe. years only in bond, &c. conditions; form. Distillers, before bond is ap paratus. SEC. 9. And be it further enacted, That every distiller and person inproved, to make tending to engage in the business of a distiller shall, previous to the plans, &c. in approval of his bond, cause to be made, under the direction of the triplicate, of dis- assessor of the district, an accurate plan and description, in triplicate, of tillery and apthe distillery and distilling apparatus, distinctly showing the location of every still, boiler, doubler, worm tub, and receiving cistern, the course and construction of all fixed pipes used or to be used in the distillery, and of every branch thereof, and of every cock, or joint thereof, and of every valve therein, together with every place, vessel, tub, or utensil from and to which any such pipe shall lead, or with which it comPlans and de- municates. Such plan and description shall also show the number and location and cubic contents of every still, mash tub, and fermenting tub, scriptions to show what; together with the cubic contents of every receiving cistern, and the color of each fixed pipe, as required in this act. One copy of said plan and where to be kept; description shall be kept displayed in some conspicuous place in the 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 description shall be verified by the assessor, the draughtsman, and the verified; distiller; and no alteration shall be made in such distillery without the not to be alconsent, in writing, of the assessor, which alteration shall be shown on the tered, without, 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 plans, &c. as the original. &c. how to be Assessor with at the expense Report in triplicate. SEC. 10. And be it further enacted, That immediately after the passage of this act every assessor shall proceed, at the expense of the United competent aid, States, with the aid of some competent and skilful person, to be designated of the United by the commissioner of internal revenue, to make survey of each distil- States, to make lery registered or intended to be registered for the production of spirits in surveys of distilleries, and eshis district, to estimate and determine its true producing capacity, and in timate their like manner shall estimate and determine the capacity of any such distil- capacity. lery as may hereafter be so registered in said district, a written report of which shall be made in triplicate, signed by the assessor and the person aiding in making the same, one copy of which shall be furnished to the distiller, one retained by the assessor, and the other immediately transmitted to the commissioner of internal revenue. If the commissioner of internal revenue shall at any time be satisfied that such report of the ca- made, if, &c. 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. Other surveys and reports to be on distiller not &c.; nor for distil less than six tant from premises used for SEC. 11. And be it further enacted, That after the passage of this Special tax upact it shall not be lawful for any assessor to assess a special tax upon any to be assessed distiller, or for the collector to collect the same, or for any distiller who or collected unhas heretofore paid a special tax as such to continue the business of dis- til bond is given, 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 for any assessor of internal revenue to assess, or for any collector to col- ling on premises lect, any special tax for distilling on any premises distant less than six hundred feet dishundred feet from any premises used for rectifying, nor shall any assessor assess or collector collect any special tax for rectifying distilled spirits on rectifying, or any premises distant less than six hundred feet from any distillery when from distillery, the distillery and rectifying establishments are occupied and used by when, &c. different persons; nor shall the processes of distillation and rectification Distillation both be carried on within the distance of six hundred feet. In all cases and rectification 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 person, said person shall have the right to elect which business shall be discontinued at that place. In all cases where rectifying or distilling shall be discontinued under the provisions of this section, and the time for ing on both may which the special tax for rectifying or distilling was paid remains un- either, and have expired, the Secretary of the Treasury is hereby authorized to refund out part of tax refunded. 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 VOL. XV. PUB.-9 not to be carried hundred feet Persous carry discontinue |