Page:United States Statutes at Large Volume 15.djvu/162

bear to the whole term for which the same was paid. AnyPenalty upon assessors and collectors. collector or 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, &c. not to be used for distilling in certain places. Sec. 12. And be it further enacted, That no person shall use any still, boiler, or other vessel for the purpose of distilling in any dwelling-house, nor in any shed, yard, or enclosure connected with any dwelling-house, nor on board of any vessel or boat, nor on 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 for rectifying; and every person whoPenalty for so using, or aiding in the use. shall use any still, boiler, or other vessel for the purpose of distilling, as aforesaid, in any building or other premises where the above-specified articles are manufactured, produced, refined, or retailed, or other business is carried on, or on board of any vessel or boat, or in any dwelling-house, or other place as aforesaid, or shall aid or assist therein, or who shall cause or procure the same to be done, shall, on conviction, be fined one thousand dollars and imprisoned for not less than six months nor more than two years, in the discretion of the court: Provided, That saleratusProviso as to manufacture of saleratus, and grinding of meal or flour, &c. may be manufactured, or meal or flour ground from grain in any building or on any premises where spirits are distilled; but such meal or flour only to be used for distillation on the premises.

Certain daily tax upon authorized distillers to be assessed and collected monthly. Sec. 13. And be it further enacted, That there shall be assessed and collected monthly, from every authorized distiller whose distillery has an aggregate capacity for mashing and fermenting twenty bushels of grain or less, or sixty gallons of molasses or less, in twenty-four hours, a tax of 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 in twenty-four hours. But any distillerRate of tax. who shall suspend work, as provided by this act, shall pay only two dollars per day during the time the work shall be so suspended in his distillery.

Manufacturers of stills, &c. for distilling, to notify assessor before still is removed. Sec. 14. And be it further enacted, That any person who shall manufacture any still, boiler, or other vessel, to be used for the purpose of distilling, shall, before the same is removed from the place of manufacture, 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 of manufacture; and no such still,Such stills, &c. not to be set up without, &c. boiler, or other vessel shall be set up without the permit in writing of the said assessor for that purpose; and any person who shall set up any suchPenalty. 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 provide warehouse to store only spirits distilled by himself.

Sec. 15. And be it further enacted, That every distiller shall provide, at his own expense, a warehouse, to be situated on and to constitute a part of his distillery premises, to be used only for the storage of distilled spirits, of his own manufacture; but no dwelling-house shall be used for such purpose, and no door, window,What not to be used for such warehouse. or other opening shall be made or permitted in the walls of such warehouse leading into the distillery or into any other room or building; andTo be bonded warehouse, and called distillery warehouse, &c. such warehouse, when approved by the commissioner of internal revenue, on report of the collector, is hereby 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