a license for and during the term of eight months, one hundred and eighty cents for each gallon of its capacity as aforesaid; for a license for one year, two hundred and seventy cents for each gallon of its capacity as aforesaid.
And for every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted for the immediate application of fire to the materials from which the spirituous liquors are distilled, for a license for the employment thereof, double the amount on each gallon of the capacity of the said boiler, including the head thereof, which would be payable for the said license, if granted for the same term, and for the employment on the same materials of a still or stills to the contents of which, being the materials from whence the spirituous liquors are drawn, an immediate application of fire, during the process of distillation, is made.
Licenses for distilling to be marked with a mark denoting the rate of duty.Sec. 5. And be it further enacted, That it shall be the duty of the collectors, within their respective districts, to grant licenses for distilling, which licenses shall be marked with a mark denoting the rate of duty thereupon, and shall be signed by the commissioner of the revenue, and being countersigned by the collector who shall issue the same, or cause the same to be issued, shall be granted to any person who shall desire the same, upon application in writing, and upon payment or securing of payment as aforesaid, of the sum or duty payable by this act, upon each license requested.
Particulars to be states in applications for licenses.Sec. 6. And be it further enacted, That the application in writing, to be made by any person applying for a license for distilling as aforesaid, shall state the place or places of distilling, the number of contents of the still or stills, boiler or boilers, and whether intended to distil spirituous liquors from foreign or domestic materials. And no person having obtained a license in one collection district shall be required to take out an additional license in another district of the same still within the period of the first license. And every person making a false statement in either of the said particulars, or who shall distil spirituous liquors from materials other than those stated in the application aforesaid, as well as the owner or superintendent or any distillery, still or stills, with respect to which such false statement shall have been made, or which shall be thus unlawfully employed, shall forfeit and pay the sum of one hundred and fifty dollars, to be recovered with costs of suit.
Collectors may enter distilleries, &c., inspect, &c.Sec. 7. And be it further enacted, That every such collector, or his deputy duly authorized under his hand and seal, shall be authorized to enter at any time any distillery, or place where any still, boiler or other vessel used in distillation are kept or used within his collection district, for the purpose of inspecting, examining or measuring the same, and the other vessels therein. And every owner of such distillery, stills, or boilers, or other vessels, or person having the care, superintendence or management of the same, who shall refuse to admit such officer as aforesaid, or to suffer him to inspect, examine or measure the same, shall for every such refusal, forfeit and pay the sum of five hundred dollars.
Additional duties to be paid in certain cases.Sec. 8. And be it further enacted, That in cases in which a license for stills or boilers may have been granted for their employment, according to the present rates of duty, for a period extending beyond the thirtieth day of June, one thousand eight hundred and sixteen, the person to whom the same may have been granted or transferred shall, on or before the said day, pay, or secure the payment, in manner aforesaid, of a sum equal to such proportion of the additional duty hereby imposed on licenses for stills and boilers as said period bears to that for which the said license was granted; the payment of which sum shall be endorsed by the collector on said license. And if any still or boiler shall, after the said thirtieth day of June, be employed in distilling spirituous liquors without