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July 24, 1813.
liquors. (a) Act of Dec. 21, 1814. ch. 15. Be it enacted by the Senate and House of Representatives of the United
Repealed by States of America in Congress assembled, That every person who, on the ast of Dec. 23, first day of January next, shall be the owner of any still or stills or other
Licenses to implements in lieu of stills, used for the purpose of distilling spirituous be duly taken liquors, or who shall have such still or stills, or implements as aforesaid, out for using stills or imple
under his superintendence, either as agent for the owner or on his own ments in lieu of account, shall before the said day, and every person who after the said stills.
day shall use or intend to use any still or stills, or implements as aforesaid, either as owner, agent, or otherwise, shall, before he shall begin to use such still or stills, or other implements in lieu thereof, for the purpose of distilling spirituous liquors, apply for and obtain from the col
lector appointed by virtue of the act, entitled “ An act for the assessment July 22, 1813, and collection of direct taxes and internal duties,” for the collection
district in which such person resides (or to the deputy of such collector duly authorized) a license for using the said still or stills, or other implements as aforesaid; which licenses respectively shall be granted at the option of the proprietor or possessor of such still or stills for any or either of the terms mentioned in this act, upon the payment in money by such proprietor or possessor of the duties payable on the said license or licenses according to the provisions of this act, if the said duties shall not exceed five dollars; and if they shall exceed five dollars, on such proprietor or possessor executing and delivering to the collector or to his deputy as aforesaid, a bond with one or more sureties to the satisfaction of such collector or deputy, conditioned for the payment of said duties at the end of four months after the expiration of the term for which such license or licenses respectively shall have been granted. And the said bond shall be taken in the name of the United States of America, and in such form as shall be prescribed by the Treasury Department. And if any person shall, after the said first day of January next, use or cause to be used any still or stills, or other implements as aforesaid, in distilling spirituous liquors, or shall be the owner of, or have under his superintendence, either as agent or otherwise, any still or stills, or other implements as aforesaid, which shall after the said day have been used as aforesaid, without having a license therefor as aforesaid, continuing in force for the whole time during which the said still or stills, or impiements as aforesaid, shall have been thus used, every such person shall forfeit and pay the sum of one hundred dollars, together with double the amount of duties which would have been payable for the term during which such still or stills, or implements as aforesaid, shall be thus used, had the said still or stills, or implements aforesaid, been entered according to the provisions of this act, to be recovered with costs of suit.
Sec. 2. And be it further enacted, That the licenses aforesaid shall and may be granted for and during the following terms or periods, and on the payment or securing of payment as aforesaid of the duties un
dermentioned, namely: ror what pe- For a still or stills employed in distilling spirits from domestic materials, riods licenses for a license for the employment thereof for and during the term of two to be granted,
weeks, nine cents for each gallon of the capacity of every such still, duties. including the head thereof; for a license for and during the term of one
and rates of
(a) A rectifier of spirits, distilled from domestic materials, is not a distiller of spirituous liquors within the meaning of the act of Congress of 24th July, 1813. United States v. Tenbroek, Peters' C.C. R. 180.
The act of Congress of 24th July, 1813, imposing a duty according to the capacity of the still, on all stills employed in distilling spirits from domestic or foreign materials, and inflicting a penalty of one hundred dollars, and double duties, for using any still or stills,
or implements in distilling spirituous liquors, without first obtaining a license, does not extend to the rectification or purification of spirits already distilled. United States v. Tenbroek, 2 Wheat. 248; 4 Cond. Rep. 109.
month, eighteen cents, for each gallon of its capacity as aforesaid; for a license for and during the term of two months, thirty-two cents for each gallon of its capacity as aforesaid; for a license for and during the term of three months, forty-two cents for each gallon of its capacity as aforesaid; for a license for and during the term of four months, fifty-two cents for each gallon of its capacity as aforesaid; for a license for and during the term of six months, seventy cents for each gallon of its capacity as aforesaid; for a license for one year, one hundred and eight
One half the cents for each gallon of its capacity as aforesaid: Provided, That there duties to be paid shall be paid upon each still employed wholly in the distillation of roots, on stills embut one half the rates of duties above mentioned, according to the played for the capacity of such still.
For a still or stills employed in distilling spirits from foreign materials, Rate of duty for a license for the employment thereof for and during the term of one
on stills for fo
reign materials. month, twenty-five cents for each gallon of the capacity of every such still including the head thereof; for a license for and during the term of three months, sixty cents for each gallon of its capacity as aforesaid; for a license for and during the term of six months, one hundred and five cents for each gallon of its capacity as aforesaid; for a license for one year, one hundred and thirty-five cents for each gallon of its capacity as aforesaid.
And for every boiler, however constructed, employed for the purpose Distillation of generating steam in those distilleries where wooden or other vessels by steam. are used instead of metal stills, and the action of steam is substituted to 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. Sec. 3. And be it further enacted, That it shall be the duty of the
Collectors to collectors, within their respective districts, to grant licenses for distilling, grant licenses. which licenses shall be marked with a mark directing 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.
Sec. 4. And be it further enacted, That the application in writing, Places of disto be made by any person applying for a license for distilling as afore- tilling and other said, shall state the place of distilling, the number and contents of the stated in applistill or stills, boiler or boilers, and whether intended to distil spirituous cations for li. liquors from foreign or domestic materials. 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 of 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 Penalties. and pay the sum of one hundred and fifty dollars, to be recovered with costs of suit.
Sec. 5. And be it further enacted, That every such collector or his Collectors deputy duly authorized under his hand and seal, shall be authorized to may apply for apply at all reasonable times for admittance into any distillery or place distilleries, des where any still or stills are kept or used within his collection district for &c. the purpose of examining and measuring the said still or stills, boiler or boilers. And every owner of such distillery, still, or stills, or person
to the allow• from its date (if the same shall be shipped to any part of Europe or ance of draw. back.
America, and within two years, if shipped to any part of Asia or Africa; and if the delivery of the sugar, in respect to which the same shall have been given, be at any place where a consul or other agent of the United States resides) a certificate of such consul or agent, or if there be no consul or agent, then a certificate of any two known and reputable American merchants, residing at the said place, and if there be not two such merchants residing at the said place, then a certificate of any other two reputable merchants, testifying the delivery of the said sugar at the said place, which certificate shall in each case be confirmed by the oath or affirmation of the master or mate or other like officer of the vessel in which the said sugar shall have been exported, and when such certificate shall be from any other than a consul or agent, or merchants of the United States, it shall be a part of the said oath or affirmation, that there
were not, upon diligent inquiry, to be found two merchants of the United Proviso. States at the said place: Provided always, That in case of death, the
oath or affirmation of the party dying shall not be deemed necessary; Proviso.
And provided further, That the said oath or affirmation, taken before the chief civil magistrate of the place of the said delivery, and certified under his hand and seal, shall be of the same validity as if taken before a person qualified to administer oaths within the United States, or such bonds shall and may be discharged upon proof that the sugar so exported was taken by enemies or perished in the sea, or destroyed by fire; the examination and proof of the same being left to the judgment of the collector of the customs, naval officer and chief officer of inspection, or any two of them, of the place from which such sugar shall have been
exported. And in cases where the certificates herein directed cannot be Proof of land- obtained, the exporter or exporters of such sugar shall nevertheless be ing the goods. permitted to offer such other proof as to the delivery of the said sugar,
without the limits of the United States, as he or they may have; and if the same shall be deemed sufficient by the said collector, he shall allow the same, except when the drawback to be allowed shall amount to one hundred dollars or upwards ; in all which cases the proofs aforesaid shall be referred to the Comptroller of the Treasury, whose decision
thereon shall be final. Collectors to Sec. 14. And be it further enacted, That it shall be the duty of the collect the du- collectors aforesaid, in their respective districts, and they are hereby ties, &c. &c.
authorized to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which
may be forfeited by virtue of this act. And all fines, penalties, and forfeitPenalties.
ures which shall be incurred by force of this act, shall and may be sued for and recovered in the name of the United States, or of the collector aforesaid, within whose district any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint, or information; one moiety thereof to the use of the United States, and the other moiety thereof to the use of the person who, if a collector, shall first discover, if other than a collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture shall have been incurred; and where the cause of action or complaint shall arise or accrue more than fifty miles distant from the nearest place by law established for the holding of a district court within the district in which the same shall arise or accrue, such suit and recovery may be had before any court of the State
holden within the said district, having jurisdiction in like cases. Duration of Sec. 15. And be it further enacted, That this act shall continue in this act to Feb. force until the termination of the war in which the United States) are 17, 1816. 1816, ch. 9. now engaged with the United Kingdom of Great Britain and Ireland,
and the dependencies thereof, and for one year thereafter, and no longer.
APPROVED, July 24, 1813.
Act of No
STATUTE I. CHAP. XXII.-An Act to establish the office of commissioner of the revenue. (u)
July 24, 1813. Be it enacted by the Senate and House of Representatives of the
[Obsolete.] United States of America in Congress assembled, That for superintending Office of com. the collection of the direct tax and internal duties, laid by the authority missioner of
revenue estabof the United States, there shall be an officer in the Department of the
lished for superTreasury, to be denominated commissioner of the revenue, who shall be intending the charged, under the direction of the head of the Department, with pre- collection paring all the forms necessary for the assessors and collectors of the tax and duties. and duties aforesaid ; with preparing, signing, and distributing all the Duty of Cornlicenses required by any law imposing any of the duties aforesaid; and missioner, with the superintendence generally, of all the officers employed in
vember 22,1314. assessing and collecting the said tax and duties.
ch. 7. Sec. 2. And be it further enacted, That the said commissioner of the To superin. revenue shall likewise superintend the collection of the residue of the tend the collec
tion of residue former direct tax and internal duties which may be still outstanding, and of former direct shall also execute the services with respect to light-houses and other tax, &c. objects which were usually performed by the former commissioners of the revenue. Sec. 3. And be it further enacted, That it shall be lawful for the
Secretary of Secretary of the Treasury to place also the collection of the duties on Treasury auimposts and tonnage under the superintendence of the said commissioner thorized to of the revenue, if, in his opinion, the public service will be promoted by of the duties on transferring that duty from the comptroller to the said commissioner. impost, &c. &c.
Sec. 4. And be it further enacted, That the compensation of the said Compensation commissioner of the revenue shall be the same with that of the auditor of the commis
sioner and of the Treasury; and that he shall, for the present, be allowed a number of clerks whose salaries shall not, in the whole, exceed four thousand dollars a year.
Sec. 5. And be it further enacted, That a sum not exceeding three Specific apthousand five hundred dollars, to be paid out of any moneys in the propriation. Treasury not otherwise appropriated, be, and the same is hereby appropriated, to pay the commissioner and salaries aforesaid, for the year one thousand eight hundred and thirteen. Sec. 6. And be it further enacted, That all letters and packets to and
Commissionfrom the commissioner of the revenue,
shall be received and conveyed privilege of by post free of postage, under the same restrictions as are provided by franking, &c. law with respect to other free letters and packets.
ch. 37; act of APPROVED, July 24, 1813.
1814, ch. 91, $ 10.
er to have the
CHAP. XXIII.-An Act to continue in force for a limited time, certain acts au- July 24, 1813. thorizing corps of rangers for the protection of the frontier of the United States,
(Obsolete.) and making appropriations for the same. Be it enacted by the Senate and House of Representatives of the Certain acts United States of America in Congress assembled, That the act entitled, continued in
force. “ An act authorizing the President of the United States to raise certain
Act of Jan. 2, companies of rangers for the protection of the frontier of the United 1812, ch. 11. States," passed January second, one thousand eight hundred and twelve,
Act of July 1, and also the act supplementary thereto, passed July first, one thousand 1812, ch. 119. eight hundred and twelve, be, and the same are hereby continued in force for one year from and after the passage hereof, and from thence to the end of the next session of Congress. Sec. 2. And be it further enacted, That the sum of four hundred and
Specific apo seventy-two thousand one hundred and forty-one dollars be, and the propriation.
(a) By the act of December 23, 1817, chap. 1, sect. 2, the office of commissioner of the revenue was abolished.
same is hereby appropriated, for the pay, subsistence, and forage during the year one thousand eight hundred and thirteen, of the seven companies of rangers raised or to be raised for the United States, pursuant to
the above recited acts, and of the ten companies of rangers authorized 1813, chap. 31. by the act of the twenty-fifth of February, one thousand eight hundred
and thirteen. For pay, for- For the pay of the officers, non-commissioned officers, and privates
of the said companies, the sum of four hundred and fifty-one thousand one hundred and eighty dollars.
- For the subsistence of the officers, eleven thousand one hundred and sixty-nine dollars.
For forage, the sum of nine thousand seven hundred and ninety-two dollars. The said sums to be paid out of any moneys in the Treasury not otherwise appropriated.
APPROVED, July 24, 1813.
July 24, 1813. Chap. XXIV.–An Act laying duties on carriages for the conveyance of persons. (a)
Be it enacted by the Senate and House of Representatives of the Repealed by United States of America in Congress assembled, That from and after 23, 1817, ch. 1. the last day of December next, there shall be levied, collected, and
Rate of duties paid the following yearly rates and duties upon all carriages for the on carriages. conveyance of persons, which shall be kept by or for any person, for his
or her own use, or to be let out for hire, or for the conveyance of passengers, to wit: for and upon every coach, the yearly sum of twenty dollars; for and upon every chariot and postchaise, the yearly sum of seventeen dollars; for and upon every phaeton and on every coachee having pannel work in the upper division thereof, the yearly sum of ten dollars; for and upon every other four wheel carriage hanging on steel or iron springs, the yearly sum of seven dollars; for and upon every four
wheel carriage hanging upon wooden springs and on every two wheel Carriages
carriage hanging on steel or iron springs, the yearly sum of four dollars; chiefly employ- and for and upon every other four or two wheel carriage the yearly sum ed in husband- of two dollars: Provided always, That nothing herein contained shall ry, &c. not to be be construed to charge with a duty, any carriage usually and chiefly charged with the duty. employed in husbandry, or for the transportation or carrying of goods,
wares, merchandise, produce, or commodities. Upon what
Sec. 2. And be it further enacted, That the duties aforesaid shall be species of carriages duties to
levied and collected upon all carriages usually and chiefly employed for be paid. the conveyance of persons, by whatever name or description the same
have been or shall hereafter be known and called. And in cases of doubt, any carriage shall be deemed to belong to that class to which the same shall bear the greatest resemblance, and shall be subject to duty
accordingly. Carriages to Sec. 3. And be it further enacted, That every person having or keepbe entered. ing a carriage or carriages, upon which a duty or duties shall.be payable, Regulations
according to this act, shall yearly and in every year in the month of thereto. January, make and subscribe a true and exact entry of each and every
such carriage, therein specifying distinctly, each carriage owned or kept by him or her, for his or her use, or for hire, with the description and denomination thereof, and the rate of duty to which each and every such carriage is liable: which entry shall be lodged with the collector ap
pointed by virtue of the act, entitled “An act for the assessment and Act of July collection of direct taxes and internal duties,” for the district in which 22, 1813, ch. 16.
such owner or person liable for the payment of such duty shall reside. And that it shall be the duty of the collectors aforesaid to attend within the month of January in each year, at one or more of the most public
(a) See act of December 15, 1814, chap. 12, Ø 11.