Chapter XVIII. *to amend on Act entitled “An Act imposing Taxes on distilled Spirits and Tobacco, and for other Purposes,” approved July twentieth, eighteen hundred and sixty-eight*
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CHAP. XVIII.— An Act *to amend on Act entitled “An Act imposing Taxes on distilled Spirits and Tobacco, and for other Purposes,” approved July twentieth, eighteen hundred and sixty-eight*. April 10, 1869.1868, ch. 186.Vol. xv. p. 125.1870, ch. 255.*Post*, p. 256. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the act entitled “An actSection eight amended. imposing taxes on distilled spirits and tobacco, and for other purposes,” approved July twenty, eighteen hundred and sixty-eight, be amended as follows, to wit:
That section eight be amended so that in case of a distiller[y] or distillingBond may be taken when distillery, or, &c. is on leased land, &c. ; apparatus erected prior to the twentieth of July, eighteen hundred and sixty-eight, on a tract or lot of land held under a lease or other evidence of title less than fee-simple, which was not required by the laws of the State to be recorded in order to be valid at the time of its execution, or in any case where the title was then and has continued to be inor where the42FORTY-FIRST CONGRESS.
Sess. I. Ch. 18. 1869. title is in litigation ;or there is a mortgage duly recorded;litigation, or where the owner is possessed of the fee but encumbered with a mortgage executed and duly recorded prior to the said twentieth of July, eighteen hundred and sixty-eight, and not due, or where the fee is held by a femme covert, minor, person of unsound mind, or other or where the fee is held by person under disability.person incapable of giving consent as required by said act, a bond may be taken at the discretion of the commissioner, as provided for in said section for a distillery erected on land the lease or other evidence of title to which was duly recorded prior to the passage of this act:
Provided, This to apply only to distillery, &c. erected prior to July 20, 1868.That nothing herein contained shall be so construed as to apply to any distillery, or distilling apparatus not erected prior to the twentieth of July, eighteen hundred and sixty-eight. Section twenty.In certain distilleries sixty gallons of mash, &c. to represent not less than one bushel of grain. Section fifty-six.That section twenty be so amended that in case of distilleries having a producing capacity of less than one hundred gallons in twenty-four hours, and in which grain or meal is mashed by hand and without the use of steam, sixty gallons of mash or beer brewed or fermented from grain shall represent not less than one bushel of grain.
Time for withdrawal of distilled spirits from bonded warehouse extended.Additional monthly tax.Distilled spirits in warehouse after June 30, 1869, to be forfeited.That section fifty-six be amended so as to extend the time for withdrawing distilled spirits from bonded warehouse until the thirtieth of June, eighteen hundred and sixty-nine, but subject to an additional tax on each proof gallon deposited and bonded in warehouse at the rate of one cent for each month after the twentieth of April, eighteen hundred and sixty-nine, and until withdrawn ; and any distilled spirits remaining in bonded warehouse after the thirtieth day of June, eighteen hundred and sixty-nine, shall be forfeited to the United States and disposed of as provided in said section.
Section fifty-nine.That section fifty-nine be amended so that on and after the first day of May, eighteen hundred and sixty-nine, every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through Who to be deemed rectifiers on and after May 1, 1869.continuous closed vessels and pipes, until the manufacture thereof is complete, and every wholesale or retail liquor-dealer who has in his possession any still or leach-tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, and every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor, with any materials, manufacture any spurious, imitation, or compound liquors, for sale, under the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying; and so much of the act, to which Compounders of liquors.this is an amendment, as relates to compounders of liquors, and as is inconsistent with the provisions of the section hereby amended, be, and the same *are* [is] hereby, repealed.
And said section fifty-nine is further amended as follows: strike out the fourth paragraph thereof, relating to retail liquor-dealers, and the fifth paragraph to and including the words “shall be required to pay the special tax of a wholesale dealer,” and insert in lieu of the portion stricken out the following: Special tax on retail dealers in liquors, and who regarded as such;Retail dealers in liquors shall pay twenty-five dollars. Every person who sells or offers for sale foreign or domestic distilled spirits, wines, or malt liquors, in less quantities than five gallons at the same time, shall be regarded as a retail dealer in liquors. on wholesale dealers in liquors, and who regarded as such.Wholesale liquor-dealers shall each pay one hundred dollars.
Every person who sells or offers for sale foreign or domestic distilled spirits, wines, or malt liquors in quantities of not less than five gallons at the same time, shall be regarded as a wholesale liquor-dealer. Additional tax on certain dealers in liquors.Dealers in liquors whose sales, including sales of all other merchandise, shall exceed twenty-five thousand dollars, shall each pay an additional tax at the rate of one dollar for every one hundred dollars of sales of liquors in excess of such twenty-five thousand dollars ; and on every thousand dollars of sales of other merchandise shall pay at the same43 rate as a wholesale dealer; and such excess shall be returned, assessed, and paid in the same manner as required of wholesale dealers.
But no distiller or brewer, who has paid his special tax as such, and who sellsCertain distillers and brewers not required to pay tax of wholesale dealer. only distilled spirits or malt liquors of his own production, at the place of manufacture, in the original casks or packages to which the tax stamps are affixed, shall be required to pay the special tax of a wholesale dealer on account of such sales. That section fifty-nine be further amended so as to require that distillersSpecial tax upon distillers of brandy from grapes, peaches, and apples, and tax upon product. of brandy, from grapes, peaches, and apples, exclusively, producing less than one hundred and fifty barrels annually, shall pay a special tax of fifty dollars, and, in addition thereto, the tax of four dollars per barrel of forty proof gallons.
That section eighty-eight be amended so that either the proprietor’sSection eighty-eight.Maker’s, &c. name on label for cigars. name or the manufacturer’s name shall be printed on the label for cigars provided for in said section. Sec. 2. *And be it further enacted*, That section one hundred and fifty-five of the act entitled “An act to provide internal revenue to supportThe fact that a stamp sold, &c. has been washed, &c. to be prima facie proof that the possessor thereof has once used and removed it from, &c. 1864, ch. 173, § 155.Vol. xiii. p. 292.1866, ch. 184, §9.Vol. xiv. p. 141. the government, to pay interest on the public debt, and for other purposes,” approved June thirtieth, eighteen hundred and sixty-four, as amended by the ninth section of the act of July thirteenth, eighteen hundred and sixty-six, be further amended by adding thereto the following:
And the fact that any adhesive stamp so bought, sold, offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the cancelling or defacing marks thereon, shall be prima facie proof that such stamp has been once used and removed by the possessor thereof from some vellum, parchment, paper, instrument, or writing, charged with taxes imposed by law, in violation of the provisions of this section. Sec. 3. *And be it further enacted*, That any person having in his possessionPortion of tax paid on certain tobacco, snuff, or cigars, equal to value of stamps affixed, &c. to be refunded. any tobacco, snuff, or cigars, manufactured and sold or removed from the manufactory, or from any place where tobacco, snuff, or cigars are made, since July twentieth, eighteen hundred and sixty-eight, or any person having in his possession cigars imported from foreign countries since July twentieth, eighteen hundred and sixty-eight, or withdrawn from a United States bonded warehouse since said date, such tobacco, snuff, and cigars, having been put up in packages, as prescribed in the act to which this act is an amendment, and all the other requirements of said act relating to tobacco, snuff, and cigars having been complied with, and who, on the first day of February, eighteen hundred and sixty-nine, filed with the assessor or assistant assessor of the district within which he resides,1868, ch. 186, §§ 78; 94.Vol. xv. pp. 159, 164. or has his place of business, the inventory required by the seventy-eighth and ninety-fourth sections of the act of July twentieth, eighteen hundred and sixty-eight, and who shall, prior to selling or offering such tobacco, snuff, or cigars for sale, affix and cancel proper internal revenue stamps, shall be entitled to have refunded to him an amount of tax previously paid thereon, equal to the value of the stamps affixed before sale as aforesaid; and the commissioner of internal revenue shall be, and is hereby, authorized, on appeal to him made, to refund and pay back aCommissioner may pay back an amount equal to the value of the stamps affixed upon evidence, &c. ; sum of money equal to the value of the stamps so affixed, upon satisfactory evidence submitted to him that the tobacco and snuff were actually manufactured and removed from the place of manufacture, and that the cigars were so manufactured and removed, or imported and withdrawn from a United States bonded warehouse, and the several rates of tax imposed on such goods by the act of July twentieth, eighteen hundred and sixty-eight, as aforesaid assessed and paid, and that the claimant had in all respects complied with the internal revenue laws as far as they have been or may be applicable to such articles.
The commissioner of internal revenue is hereby authorized and empowered to prescribe suchto prescribe rules and regulations. rules and regulations for carrying out the provisions of this section as44FORTY-FIRST CONGRESS. Sess. I. Ch. 18, 19, 20, 21, 22. 1869 in his judgment shall be deemed proper and necessary; and the commissioner Commisioner may allow certain snuff and smoking tobacco to be stamped and sold in the original packages.Duty on certain cigars.may in any ease, at his discretion, allow snuff and smoking tobacco manufactured prior to the twentieth of July, eighteen hundred and sixty-eight, not in wooden packages, to be stamped and sold in the original packages ; and the rate of duty on cigars imported prior to July twentieth, eighteen hundred and sixty-eight, and now remaining in bond, shall be the same as on cigars imported after that date.
Approved, April 10, 1869.