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and convenient places in each county within their respective districts, and to give public notice at least ten days previous to such day, of the time and place of such attendance, and to receive such entry, made in the manner before directed, at such place, or at any other where he may happen to be, within the said month of January, and on tender and payment being made of the duty or duties therein mentioned, to grant a certificate for each and every carriage mentioned in such entry, therein specifying the name of the owner, the description and denomination of the carriage, and the sum paid, with the time when, and the period for which such duty shall be so paid: And the forms of the certificates to be so granted shall be prescribed by the Treasury Department; and such certificates or the acknowledgments of the collector aforesaid by a credit in his public accounts, shall be the only evidence to be exhibited and admitted, that any duty imposed by this act has been discharged: Provided nevertheless, That no certificate shall be deemed of validity Proviso. any longer than while the carriage for which the said certificate was granted, is owned by the person mentioned in such certificate, unless such certificate shall be produced to the collector by whom it was granted, and an entry shall be thereon made, specifying the name of the then owner of such carriage, and the time when he or she became possessed of the same. Sec. 4. And be it further enacted, That any and all persons who shall
Duties to be commence the having or keeping of any carriage subject to duties after paid according the month of December, shall and may at any time during the month to the proporin which they shall so commence the having or keeping of such carriage, in which they make like entry in manner before prescribed; and on payment of such shall be used. proportion of the duties laid by this act on such carriage, as the time at which he shall commence the keeping of such carriage to the end of the month of December then next ensuing shall bear to the whole year, shall be entitled to and may demand like certificates, subject nevertheless, to the conditions before and hereinafter provided.
Sec. 5. And be it further enacted, That any person having or keeping Penalties for any carriage subject to duty, who shall make an untrue or defective making untrue entry, to evade the whole or any part of the duty justly and truly payable and false
, according to this act, shall lose the sum paid pursuant to such untrue or defective entry; and where such untrue or defective entry hath been made, or where no entry shall be made, or where there shall be a neglect of payment after entry, such person shall moreover in addition thereto, at any time thereafter, on personal application and demand, at the house, dwelling, or usual place of abode of such person, by the proper collector, be liable, and shall pay the duties by this act imposed, with a further sum, for the benefit of such officer, of twenty-five per centum; which duties, with the said addition, shall be collected by distress and sale of the goods and chattels of the person by whom the same shall be due and payable: Provided alioays, That such application and demand, shall Proviso. not be made until sixty days after the day on which any duty shall commence: and if entry and payment shall be made within the said sixty days, the owner of the carriage shall be exempted from the payment of the said sum of twenty-five per centum.
Sec. 6. And be it further enacted, That in all cases where any duty In what cases shall be collected pursuant to this act, whether by distress or otherwise, certificates certificates shall be granted for each carriage in manner as before pre
be granted. scribed.
Sec. 7. And be it further enacted, That this act shall continue in Duration of force until the termination of the war in which the United States are this act. 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.
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 act of Dec. 23, 1817, ch. 1. 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 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 ch. 16.
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, and rates of
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
(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
on stills for fofor a license for the employment thereof for and during the term of one
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 particulars to be still or stills, boiler or boilers, and whether intended to distil spirituous cations for liliquors from foreign or domestic materials. And every person making censes. 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, &e. 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
having the care, superintendence, or management of the same, who shall refuse to admit such officer as aforesaid, or to suffer him to examine ana measure the said still or stills, boiler or boilers, shall for every such re
fusal, forfeit and pay the sum of five hundred dollars. Collectors Sec. 6. And be it further enacted, That it shall be the duty of the authorized to collectors aforesaid, in their respective districts, and they are hereby collect the du- authorized to collect the duties imposed by this act, and to prosecute ties.
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 forfeitures, 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 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.
Sec. 7. And be it further enacted, That this act shall continue in Continuance force until the termination of the war in which the United States are of this act. now engaged with Great Britain and Ireland and their dependencies,
and for one year thereafter, and no longer.
APPROVED, July 24, 1813.
July 24, 1813. CHAP. XXVI.—An Act laying duties on sales at auction of merchandise and of
ships and vessels. Repealed by act of Dec. 23,
Be it enacted by the Senate and House of Representatives of the United 1817, ch. 1. States of America in Congress assembled, That from and after the first
Act of Dec. day of January next, there shall be levied, collected, and paid, for the use 23, 1894, ch.16. of the United States, upon all sales by way of auction, as hereinafter able on sales at described, which shall be made within the United States, the respective auction of mer- rates and duties following, to wit: The sum of one dollar for every hun. chandise, &c. dred dollars of the purchase money arising by sale at auction of goods, &c.
wares, and merchandise; and the sum of twenty-five cents for every hundred dollars of the purchase money arising by sale at auction of ships or vessels; and at the same rate for any greater or lesser sum, except as hereinafter excepted; the said respective rates and duties to be paid by the auctioneer or person making such sales at auction, out of the moneys arising from each and every such sale: Provided always, That
nothing in this act contained shall extend to any sale or sales by auction Goods sold of goods, wares, and merchandise, made pursuant to or in execution of tion, or in bank- any rule, order, decree, sentence or judgment of any court of the United ruptcy, &c.
States or either of them, or made in virtue or by force of any distress for rent, or other cause for which a distress is allowed by law; or made in consequence of any bankruptcy or insolvency, pursuant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty, or disposal by auction of public property of the United States or of any state; nor to any such sale or sales by auction of ships, their tackle, apparel, and furniture, or
the cargoes thereof, which shall be wrecked or stranded within the Uni- No duties on ted States, and sold for the benefit of the insurers or proprietors thereof. cargoes of ves
Sec. 2. And be it further enacted, That no person after the first day of January next, shall exercise the trade or business of an auctioneer, to have and pay by the selling of any goods, wares, and merchandise whatsoever by
for licenses. auction, or any other mode of sale, whereby the best or highest bidder is deemed to be the purchaser, unless such person shall have a license or other special authority continuing in force pursuant to some law of a state, or issued pursuant to the directions of this act, on pain of forfeiting for every such sale at auction the sum of four hundred dollars, together with the sums or duties payable by this act upon the goods, wares, and merchandise so sold: Provided, however, That nothing herein
Proviso. contained, shall be construed to require a license for the sale at auction of any estate, goods, chattels, or other thing, which by this act are not made liable to duty or exempted from duty.
Sec. 3. And be it further enacted, That every person who, before the Auctioneers apsaid first day of January next, shall have a license or special authority, pointed by the pursuant to any law of any state, for exercising the said trade or business quarterly acof an auctioneer, shall, before or upon the said day, and every person counts to perwho, after the said day, shall have such special license or authority, shall, sons designated within thirty days after the obtaining or receiving of the same, give of dutiable ar notice thereof in writing, under his hand, to the collector appointed by ticles. virtue of the act, entitled “ An act for the assessment and collection of direct taxes and internal duties," for the district where such person ch. 16.
July 22,1813, shall carry on or intend to carry on the said trade or business of an auctioneer, specifying in such notice the date or commencement of such license or other special authority, the term for which the same was granted or given, by whom, and by what law of a state the same was granted or given; and shall also give bond to the United States in a sum not less than one thousand nor more than three thousand dollars, at the discretion of the collector to be taken by the collector to whom the notice aforesaid shall be given, with condition that he will, on the first day of April, July, October, and January in each year, while he shall continue to exercise the said trade or business, render to the person or persons who, on behalf of the United States, shall be authorized to receive the same, a true and particular account in writing of the moneys or sums for which any goods, wares, and merchandise, made liable to duty by this act, have been sold at every sale at auction by him made, and of the several articles, lots, and parcels which shall have [been] sold, the price of each article, lot, or parcel, in every such sale, by whom bought, that is to say: first from the date of such bond until such of the aforesaid days as shall accrue next thereafter, and thenceforth from the day to which an account shall have been last rendered until such of the said days as shall next thereafter ensue, and so on in succession, from one of the said days to another, so long as he shall continue to exercise his said trade or business, and alsɔ shall pay all such sums of money as shall be due to the United States, upon the said siles, according to the true intent and meaning of this act, which sums he is hereby authorized and directed to retain out of the produce of each sale made as aforesaid. And a like notice and bond shall be given in like manner, as often as any such license or special authorities shall have expired and been renewed. And if any person shall, after the said first day of January next, by virtue or colour of any such license or special authority as aforesaid, make any sale or sales at auction without having given bund as aforesaid, within the time for that purpose prescribed, or without renewing such bond upon the expiration and renewal of any such license or special authority, he shall forfeit and pay, for every such sale by him made, the sum of four hundred dollars, together with the sums or duties payable by this act upon the goods, wares, and merchandise so sold.