446 THIRTY-SEVENTH CONGRESS. Sess. H. Ch. 119. 1862. trict of Columbia, so soon as the authority of the United States therein shall be reestablished, and to collect the sums which would have been . due from the persons residing or holding property, goods, wares, or mee chandise, object or article therein liable to any duty, license, or tax, with Intgyggt to bg interest at the rate of six per centum per annum thereon from the time °h¤'S°d· such duty, license, or tax ought to have been paid until paid in the manner and under the regulations prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. 0,5,,,,8 umm Sec. 38. And be it further enacted, That the omccrs who may be this act to pu- appointed under this act, except within those districts within any State or
- `°"!,’{‘eg"*"j,°‘ ’°‘ t Territory which have been or may be otherwise specially provided for by
gglgggfncyshgf law, shall be, and hereby are, authorized, in all cases where the payment of such tax has not been assumed by the State, to perform all the duties relating to or regarding the assessment and collection of the direct tax imposed by an act entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” approved August fifth, eighteen hundred and sixty-one, or any direct tax which may be hereafter enacted: Provided, That the sum of nineteen thousand three
- 1);,-mtu laid hundred and twelve dollars, direct tax, laid upon the Territory of Ne-
¤¤ N¤b¤¤k¤»_ braska by said act, shall be paid and satised by deducting said amount 2:Xt°b° um` from the appropriation for legislative expenses of the Territory of Nebraska for the year ending thirtieth of June, eighteen hundred and sixty- three, and no further claim shall be made by said territory for legislative Tennessee__ expenses for said year: Provided, further, That the State of Tennessee shall have until the first day of December next to assume the payment of her portion of said tax. Spirits, ale, SPIRITS, ALE, BEER, AND PORTER. been 1mm` Sec. 39. And be it further enacted, That it shall be the duty of the Ummm for my collectors, within their respective districts, to grant licenses for distilling, m;;,,;, by whom which licenses shall contain the date thereof, the sum paid, and the time wd hw z¤¤¤d, when the same will expire, and shall be granted to any person, being a &°' resident of the United States, who shall desire the same, by application, in writing, to such collector, upon payment of the sum or duty payable by this act upon each license requested. And at the time of applying for said license, and before the same is issued, the person so applying shall Bm; give bond to the United States in such sum as shall be required by the collector, and with one or more sureties, to he approved by said collector, condition, conditioned that in case any additional still or stills, or other implements to be used as aforesaid, shall be erected by him, his agent or superintendent, he will, before using, or causing or permitting the same to be used, report in writing to the said collector the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superintendence, which all or either of the said stills or other implements may undergo; and that he will, from day to day, enter, or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be distilled by said still or stills, or other implements, and also of the quantities of grain or other vegetable productions, or other substances put into the mash-tub, or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, which said book shall be open at all times during the day (Sundays excepted) to the inspection of the said collector, who may make any memorandums or transcripts therefrom ; and that he will render to the said collector, on the Hist, tenth, and twentieth days of each and every month, or within tive days thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits
