use of the United States, and the other moiety thereof to the use of the person, who, if a collector, shall first discover, if other than a collector, shall first inform of the cause, matter, or thing, whereby any such fine, penalty, or forfeiture, shall have been incurred; and where the cause of action or complaint shall arise or accrue more than fifty miles distant from the nearest place by law established for the holding of a district court, within the district in which the same shall arise or accrue, such suit and recovery may be had before any court of the state, holden within the said district, having jurisdiction in like cases.
Abstracts of this and other laws to be furnished distillers.
Act of July 24, 1813, ch. 25.
Act of April 18, 1814, ch. 91.Sec. 22. And be it further enacted, That the collector shall furnish to each distiller within the collection district an abstract of this act, and of the “Act laying duties on licenses to distillers of spirituous liquors;” and of such provisions of the “Act to amend the act, laying duties on licenses to retailers of wine, spirituous liquors, and foreign merchandise, and for other purposes,” as regards distillers, which abstract shall be prepared and furnished to the collectors under the direction of the Secretary of the Treasury.
Pledge of the revenue arising under this act.Sec. 23. And be it further enacted, That towards establishing an adequate revenue, to provide for the payment of the expenses of government; for the punctual payment of the public debt, principal and interest, contracted and to be contracted according to terms of the contract respectively; and for creating an adequate sinking fund, gradually to reduce and eventually extinguish, the public debt, contracted and to be contracted; the rates and duties laid and imposed by this act, and the duties laid and imposed upon the licenses to distillers, in and by the said act, entitled “An act laying duties on licenses to distillers of spirituous liquors,”Act of July 24, 1813, ch. 25. shall continue to be laid, levied and collected, during the present war between the United States and Great Britain, and until the purposes aforesaid shall be completely accomplished, any thins in the said act of Congress to the contrary thereof in any wise notwithstanding. And for the effectual application of the revenue, to be raised by and from the said duties, to the purposes aforesaid, in due form of law, the faith of the United States is hereby pledged: Provided always, That whenever Congress shall deem it expedient to alter, reduce, or change the said duties, or either of them, it shall be lawful so to do, upon providing and substituting by law, at the same time, and for the same purposes, other duties, which shall be equally productive with the duties so altered, reduced, or changed: And provided further, That nothing in this act contained shall be deemed or construed in any wise to rescind or impair any specific appropriation of the said duties, or either of them; but such appropriation shall remain and be carried into effect, according to the true intent and meaning of the law and laws making the same, any thing in this act to the contrary thereof in any wise notwithstanding.
Distillers may sell without license.Sec. 24. And be it further enacted, That in future it shall be lawful for the distiller or distillers of domestic spirits, and all person from whose materials such spirits shall be distilled, to sell, without license, any quantity thereof not less than one gallon.
Secretary of the Treasury may anticipate the revenue arising under this act by pledging it for a loan.Act of July 24, 1813, ch. 25.Sec. 25. And be it further enacted, That it shall be lawful for the President of the United States to authorize the Secretary of the Treasury to anticipate the collection and receipt of the duties laid and imposed by this act, and by virtue of the said act, entitled “An act laying duties on licenses to distillers of spirituous liquors,” by obtaining a loan upon the pledge of the said duties for the reimbursement thereof, to an amount not exceeding six per centum per annum. And any bank or banks now incorporated, or which may hereafter be incorporated, under the authority of the United States, is and are hereby authorized to make such loan: Provided always, and it is expressly declared, That the money so obtained upon
