FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 333 laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts. and of all trusts created for the use of the United States in payment of such debts due them; and, with the approval of the Secre- May be sold. tary of the Treasury, may, at public vendue, and upon not less than twenty day’s notice, sell and dispose of all real estate owned or held by the United States as aforesaid; and until such sale the Commissioner of May be leased. Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient? "And in cases where real estate has or may become the property of Release on pay- the United States by conveyance or otherwise, i11 payment of or as mmf °f<1€l>*- security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives." Amend section thirty-two hundred and twenty-three of Revised Stat- R. S. 3223, utes by striking out all after the said number, and substituting therefor Am°¤d€d· the following: ' “ When the owners of distilled spirits in the cases provided for by the Tax on insured two preceding sections may be indemnified against such tax by a valid ¤Pi1‘it¤ d¤¤t¤>5’¤d· claim of insurance, for a sum greater than the actual value of the distilled spirits before and without the tax being paid, the tax shall not be remitted to the extent of such insurance? SPECIAL TAXES. SBC. 4. That section thirty-two hundred and forty-four of the Revised R. S. 3244, Statutes be amended as follows, namely, by adding after the fifth clause A¤¤**¤d€d· —of said section: " But no special tax shall be held to accrue on a. sale of distilled spirits, Tax ori sales of wines, or malt liquors made by a person who is not otherwise a dealer in simile; _ __ liquors, where such spirits, wines, or liquors have been received by the B} ”d“°“"—"‘ person so selling as security for or in payment of a debt, or as executor, administrator, or other fiduciary, or have been levied on by any officer, By Court .,mm·S_ under order or process of any court or magistrate, and where such spirits are sold by such person in one parcel only, or at public auction in parcels not less than twenty wine- gallons, nor shall such tax be held to accrue on a sale made by a retiringpartner, or the representatives of a deceased partner By retiring partto the incoming, remaining, or surviving partneror partners of a firm; nor MY- shall the special tax of awholesale liquor-dealer or wholesale dealer in malt liquors be held to apply to aretail dealerin liquors ora retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors By retailer, of in one parcel, or in parcels embracing not less than his entire stock of dis- °¤m° ¤*°°k~ tilled spirits, of wines, or of maltliquors ; and section thirty-three hundred R, S, 3319, and nineteen of the Revised Statutes shall not be held to prohibit a rec- Llmmdtifier or liquor—dcalcr from purchasing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid? That the third subdivision of section thirty two hundred and forty R-$-}*24*%, _ four be amended by inserting after the word “Provided", where it first R°°mi°" t‘“‘ occurs in said subdivision, the words following: “That any person who rectiiies, purities, refines, or manufactures as aforesaid less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, shall pay one hundred dollars. And provided? That section eighteen of "An act to amend existing customs and i11ter- 1875, ¢h· §6._ nal—revenue laws, and for other purposes", approved February eighth, 18 Sma 3°’· eighteen hundred and seventy ive be amended to read as follows: " Sec. 18. That retail dealers in liquors shall pay twenty-five dollars. D83i9M` WX- Every person who sells, or offers for sale, foreign or domestic distilled R°“"1d°*“""“·
