THIRTY—NINTH CONGRESS. Sxcss. II. Ch. 169. 1867. 481 vessels, fixtures, and tools therein, and on the lot or tract of land whereon the said distillery is situated, together with any building thereon, from the Tax upon time said spirits are distilled until the said mx shall be paid: Provided, spirits removed . . ._ . from place of That the tax upon any splrlts distilled and removed from the place where dismmion and the same were distilled, and not deposited in bonded warehouse as not detposiied in required by law, shall, at any time, upon knowledge of such fact obtained ‘;‘i;':·t° by the assessor or assistant assessor of the district where such spirits be asgmed, ,,,,,1 were distilled, be assessed by him upon the distiller of the same, and how collected; certified or returned to the collector, who shall immediately demand pay- ment of such tax, and upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law: Provzdcdfurther, That the tax on all spirits shall be collected at no to be collected lower rate than the basis of first proof, and shall be increased in propor- 3 "° l°‘Y°" "**° , an basis of tion for any greater strength than the strength of first proofZ ms, p,.,,0{_ Sec. 15. And be it further enacted, That proof spirit shall be held and Proof spirit taken to be that alcoholic liquor which contains one half its volume of °°b° "h“" alcohol of n specific gravity of seven thousand nine hundred and thirty- nine (.7939) ten thousandlhs at sixty degrees Fahrenheit; and the Secretary of the Treasury is hereby authorized to adopt, procure, and adopt meters, prescribe for use such hydrometers, weighing and gauging instruments, &°· meters, or other means For ascertaining the strength and quality of spirits subject to tax, or for the prevention or detection of frauds by distillers of spirits, and to prescribe such rules and regulations as he may deem necessary to insure a uniform and correct system of inspection, weighing, and gauging of spirits subject to tax throughout the United States. And whenever the Secretary of the Treasury shall adopt and prescribe. for use Owner, of 4;.. any meter or meters, it shall be the duty of every owner, agent, or filledés to W6 superintendent of a distillery, to make application to the collector of his mm"' district for such meter or meters, to be used in his distillery, and the same shall be furnished and attached to the distillery at the expense of the disliller, whose duty it shall be to furnish all the pipes, materials, labor, and llwilitirs necessary to complete such attachment in accordance with the regulations of the commissioner of internal revenue, who is hereby further uulliorized to order and require such changes of or additions to dgl’?“%°° °%_°' distilling nppzimlus, oonneoting pipes, pumps, or cislerns, or any machinery ;H,:,;°,i$ t:;,,?; connected with or used in or on the distillery premises, or may require to to be nmrlie. be put on any of the stills, tubs, c·islerns, pipes, or other vessels, such ihstenings, locks, or seals as he may deem necessary. And in all sales of g'“ll°”fg’ if spirits hereuft<·r made, where not otherwise specially agreed, a gallon $:,,:2 0 is shall he taken to be a gallon of first proof, according to the foregoing stztnllaml set Forth und declared for the inspection and gauging of spirits tllroughout the United States. Slcc. 1(i. And be it jim/ter enacted, That every person, firm, or corpo- Who to bg ration who distills or manufactures spirits or alcohol, or who brews or zlwmcd 5 dismukes mash, wort, or wash, for distillation or the production of spirits, };,,e;:{ni:;;llvl;l;$§_ shall be deemed u disliller. And the making or keeping by any person dence thereoli of grain, mash, wash, wort, or beer, prepared or fit for distillation, together with the possession by such person of a still or other apparatus capable of use lor distilling upon the same premises, shall be deemed and Distilled spi;. taken as presumptive evidence that such person is a distiller. lm, l>¤l<>r¤ F6-_ Slw. 17. And be it further enacted, That hereafter all distilled spirits, Ellfggi Tgngggf before being removed from the distillery, shall be inspected and gauged specteil and by 21 general inspector of spirits, who shall mark the barrels or packages g“B§:l}el_ . . · . Amng lll'i.llG manner required by law; and so much of the act approved July an i,,sp,,c,,,,, {O,. thlrleen, eighteen hundred and sixty-six, as requires the appointment of each <iis¤i11m·y all inspector for each distillery established according to law is hereby Qgggfgdis, W9 n n Q1 u repealed: Provzded, That such other duties as have heretofore been Ame,p.15s_ lmposcd upon inspectors of distilleries may be performed by such other wh°*° P°**`°'¤ vox,. xiv. 31
