130 FORTIETH CONGRESS. Ssss. II. Ch. 186. 1868. Pmltr ¤g°¤ bear to the whole term for which the same was paid. Any collector or
- ‘;iS§g::" assessor of internal revenue who shall fail to perform any duty imposed
by this section, or shall assess or collect any special tax in violation of its provisions, shall be liable to a. penalty of five thousand dollars for each offence. Stills, boilers, Sec. 12. And be it further enacted, That no person shall use any still, &¤· ¤<>* *°_b<? boiler, or other vessel for the purpose of distilling in any dwelling-house, norused for distal- - · · mg in 0,,.,,,,, in any shed, yard, or enclosure connected with any dwelling-house, nor on places. board of any vessel or boat, nor m any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar or ether are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or where any other business is carried on, nor within six hundred feet from any premises authorized to be used Penalty for for rectifying; and every person who shall use any still, boiler, or other ?3,f‘;;“g;e°;§d` vessel for the purpose of distilling, as aforesaid, in any building or other premises where the above-specined articles are manufactured, produced, refined, or retailed, or other business is carried on, or on board of any vessel or boat, or in an dwellin -house, or other place as aforesaid, or shall aid or assist therdin, or whg shall cause or procure the same to be done, shall, on conviction, be fined one thousand dollars and imprisoned for not less than si.x months nor more than two years, in the discretion of mggmug 3, the court: Provided, That Isaleratus may be manufactured, or meal s,,,,,,,,,,,,,,,,,,, or flour ground from gram in any building or on any premises where grinding ofmeal spirits are distilled; but such meal or flour only to be used for distillation O" HOW &°· on the premises. Certain daily Sec. 13. And be it further enacted, That there shall be assessed and
- f;;fd“Ll,’g‘€,S;‘:;":§ collected monthly, from every authorized distiller whose distillery has an
bg {lgggsggd and aggregate capacity for mashing and fermenting twenty bushels of grain or
- >¤ll¤<>¤¢<l¤¤¤¤¤h· less, or sixty gallons of molasses or loss, in twenty-four hours, a tax of
Y' two dollars per day, Sundays excepted ; and a tax of two dollars per day for every twenty bushels of grain or sixty gallons of molasses of said capacity in excess of twenty bushels of grain or sixty gallons of molasses Rate of tux- in twenty-four hours. But any distiller who shall suspend work, as providcd by this act, shall pay only two dollars per day during the time the work shall be so suspended in his distillery. Oflggugfiggxgis { 14. And be tt further enacted, That any person who shall manudi,,,,m,,,_,' ,0 ,,0, actuie any still, boiler, or other vessel, to be used for the purpose of tiry assessor be- distilling, shall, before the same is removed from the place of manufac- 535;:,*}*** "' ture, notify in writing the assessor of the district in which such still, boiler, or other vessel is to be used or set up, by whom it is to be used, its capacity, and the time when the same is to be removed from the place Such stills, of manufacture ; and no such still, boiler, or other vessel shall be set up
without the permit in writing of the said assessor for that purpose; and
rsmnty.’ any person who shall sct up any such still, boiler, or other vessel, without first obtaining a permit from the said assessor of the district in which such still, boiler, or other vessel is intended to be used, or who shall fail to give such notice, shall pay in either case the sum of five hundred dollars, and shall forfeit the distilling apparatus thus removed or set up in violation of law. Distiller to Sec. 15. And be it further enacted That every distiller shall provide l`OVl(lC WZl.l`G··, - . , EOM,} ,0 mm at his own expense, a warehouse, to be situated on and to constitute a suny spirit? dis- part of his distillery premises, to be used only for the storage of distilled
- ¤lwlll3':·:);¤;§lf· spirits, of his own manufacture; but no dwelling-house shall be used for
housed msuch such purpose, and no door, window, or other opening shall be made wpplgngiiznded or permitted m the walls of such warehouse loading into the distillery or wmwousc and into any other room or building; and such warehouse, when approved by ,,,,u,dd,,,fi1c,y the commissioner of internal revenue, on report of the collector, is hereby warehouse, &c- declared to be a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the
