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Mr. IIARDING, of Kentucky. But you do
Mr. COBB. I will include that.
pue; and shall take charge of the bonded warehouse besides building a bonded warehouse and a Mr. STEVENS. I thought this was passed
established for the distillery in conformity to law; receiving cistern at their own expense. This
and such warehouse shall be in the joint custody over till to-morrow,
of such inspector and the owner thereof, his agent inspector is allowed to engage in no other Mr. COBB. Only the word "alcohol.'' or superintendent; and when any spirits shall be business while he holds that office, but is to Mr. INGERSOLL. I beg pardon, the whole
placed in such warehouse, an entry therefor, in such
receive a salary at the expense of the distiller.
Many of these distilleries run only six months, No objection being made, the section was said spirits, and shall have indorsed thereon a cer some of them only three months in the year, accordingly passed over.
tificate of the inspector that the spirits mentioned
and during all this time there is to be a GovThe Clerk read as follows:
house, and such entry and certificate shall be filed ernment overseer or agent to see that each Sec. 30. And be it further enacted. That every roc with the collector of the district; and whenever such one of them measures his grain, to watch him tifier or wholesale dealer in distilled spirits shall warehouse is within the limits of any port of entry
when he is stirring his mash-tub, and inspect enter daily, in a book or books kept for the purpose, where there shall be a superintendent of exports, a under such rules and regulations as the Commis duplicate of such entry and certificate shall forth with all his movements; and the balance of the sioner of Internal Revenue may prescribe, the num be filed in the office of such superintendent; and said year he is to do nothing but receive his salary. ber of proof gallons of spirits purchased or received, inspector shall also certify to the returns to be made of whom purchased or received, and the number of by the distiller to the assessor; and shall not engage
Where is the necessity of this when the bill proof gallons sold or delivered; and every rectifier in any other business while holding the office of provides that there shall be a general inspector or wholesale dealer who shall neglect or refuse to inspector; and he shall be paid such compensation for every collection district ? keep such record shall forfeit all spirits in his pos as the Secretary of the Treasury may deem just and
Mr. ALLISON. I desire to say a word in session, together with the apparatus, tools, and im reasonable, at a rate not exceeding $1,500 per annum, plements used, and be subject to a fine of $500, or an for the time during which he is engaged; and the
reference to this section. The object of the imprisonment for not less than six months nor more amount of compensation thus paid for inspectionshall section, as of nearly every other section relatthan a year, in the discretion of the court. And every be assessed by the assessor upon the distiller, and re ing to this subject, is to prevent fraud, if posrectifier shall mark with a stencil-plate on cach pack turned to the collector monthly; and in addition to the age of five gallons or more of distilled or rectified above compensation, such inspector shall receive one sible, in the manufacture of distilled spirits. spirits sold by him his name and place of business. eighth of one cent for each and every proof gallon of While in some degree the objections made by No amendment being offered, distilled spirits inspected by him and removed to
the gentleman from Kentucky [Mr. HARDING] the bonded warehouse, which shall be paid by the The Clerk read as follows:
distiller or owner of the spirits; but no compensa may be true, that the tendency of this section Sec.31. And be it further enacted, That the owner or
tion shall be allowed to such inspector for more than will be to concentrate the business of distilling owners of any distillery shall provide, at his or their one inspection of such spirits. And in case the duties
in the larger distilleries, yet that is not the own expense, a warehouse suitable for the storage of
of such inspector shall be greater at any time than
absolute effect of this section. As to the pay or they inay provide a secure room, in a suitable
inspector and owner of such distillery, the collector of these inspectors, it is only at the rate of building, to be used as such warehouse; and no door,
may appoint an assistant inspector; and upon the
$1,500 per year for the time during which they in the walls thereof, leading to any other room or
collector shall decide as to such necessity; and such may be
assistant inspector shall qualify in the same manner
not allow them to be engaged in any other busiafter provided, such warehouse or room, when ap
and he shall be paid in the same manner as the in-
ness while they hold the office of inspector. report of the district collector, is hereby declared to dollars per day while so employed; and in case of Mr. ALLISON. Undoubtedly while the bea bonded warehouse of the United States, and shall
disagreement as to the necessity of retaining the ser-
inspector is performing this duty, while the by the owner, agent, or superintendent thereof, and
distillery and the inspector, the collector shall decide distillery is in operation, he is expected to be shall be under the custody of the inspector as herein
us to such necessity, and his decision in the matter just where the gentleman from Kentucky [Mr. after provided; and shall be kept locked up by the shall be final. And in case of absence by sickness,
HARDING] says he will be, examining the mealproper officer in charge, at all times, except when he
or from any other cause, of such inspector or assist-
bags, the mash-tubs, and the corn-room, to such warehouse shall be paid before removal from
porary charge of such distillery and warehouse, who ascertain the amount of material used. Of such warehouse, unless removed in pursuance of law. shall receive
the sainge rate
of Barras mando yo pescator course, if the distillery is running only two And the owner or owners of such warehouse shall execute a general bond to the United States with two amount to be deducted from the pay of the absent months a year, the inspector will be paid for or more sureties, to be approved by the collector; and
officer: Provided, That the owner, agent, or super only the two months. The object of this secsuch bond shall be for not less than the amount of
intendent of any distillery who shall use, cause, or
tion is to have every distillery supplied with an
in that distillery, and what amount of materials Mr. HOOPER, of Massachusetts. I move of taxes on the spirits so produced, distilled, or
goes into it and is used in the distillery. removed, and in addition thereto a fine of $1,000, Mr. GRIDER. Will the gentleman from to strike out the word "thereof' in the fifteenth to be recovered in the manner provided for other line and insert the words “ of such distillery.”
Iowa [Mr. Allison] allow me to ask him a penalties imposed by this act: Prorided further, That
any person who shall ship, transport, or remove any question? The amendment was agreed to.
spirituous or fermented liquors or wines, under any Mr. ALLISON. Certainly.
other than the proper name or brand known to the
Mr. GRIDER. The distilleries in the West, six, after the word “ warehouse,'' the words tents of the casks or packages containing the same. especially in Kentucky, operate during the " but no dwelling-house shall be used for any or who shall cause the same to be done, shall forfeit three winter months. It is proposed to have such purpose;" so that it will read:
the same, and shall, on conviction thereof, be subject
an inspector at each of these distilleries, and Or he or they may provide a secure room, in a suit
during the rest of the year he will have nothing able building, to be used as such warehouse; but no Mr. HARDING, of Kentucky. I move to to do. dwelling-house shall be used for any such purpose. strike out this whole section down to the last Mr. ALLISON. That is very true. These
Mr. HOOPER, of Massachusetts. I see no proviso. If the object is to break up the small inspectors are only employed, as I said before, objection.
distilleries throughout the country the adoption during the time when the distilleries are in The amendment was agreed to.
of this section will effectually accomplish it. operation, and they are only paid for that time. Mr. BIDWELL. I suggest to the chairman | It is utterly impossible that one out of a thou Mr. GRIDER. Then the result will be that of the committee whether, after the words sand of them can survive the operation of this if, in any particular county, there should be sistencil-plate," on page 153, line fourteen, provision. In addition to a provision for the fifty distilleries you will have fifty inspectors the words or otherwise'' should not be added. appointment of a general inspector in each on duty for three months of the year, and for
The CHAIRMAN. That section has been collection district, which has been regarded the rest of the year you will have no use for passed.
as sufficient heretofore, in addition to requir them. The Clerk read as follows:
ing every little distiller to build at his own Mr. ALLISON. Very well; they are not Sec. 32. And be it further enacted, That general expense a bonded warehouse and a receiv
paid except while employed. bonded warehouses, for the storage of spirits or other ing cistern, this section requires him to pay a Mr. STEVENS. I am not exactly satisfied merchandise allowed by law to be placed in bond to secure the payınent of the internal revenue tax
salary for an inspector for his own distillery. with this section, and therefore I move to thereon, or tho exportation thereof, may be estab After going to all the expense of building a amend by striking out the words "such comlished under such rules and regulations and upon warehouse and cistern he is to pay a salary the execution of such bonds as the Commissioner of
pensation as the Secretary of the Treasury Internal Revenue may prescribe, and shall be in the
“not exceeding $1,500", and one cighth of a may deem just and reasonable, at a rate not immediate custody of store-keepers who shall be ap cent a gallon for the glorious privilege of dis exceeding $1,500 per annum," and inserting pointed for that purpose, whose compensation shall tilling spirits, and paying two dollars a gallon in lieu thereof the words two cents per galbe paid monthly to the collector of the district by the owners or proprietors of such warehouse, and on every gallon that he distills and sells. Now
lon for all spirits inspected.” It is to be obshall not exceed the rates which may be allowed to every man will see at once that this will crush
served that by this section the cost of inspectstore-keepers of bonded warehouses established under all the small distillers, and the consequence the laws and regulations relating to customs.
ing spirits is to be assessed upon the distiller. will be the creation of a few large distillers, No amendment being offered,
The inspector is to be paid $1,500 a year; and thus giving them the monopoly. You will comThe Clerk read as follows:
the small distiller who distills only one hunpel all the small distillers to sacrifice their still. Sec. 33. And be it further enacted, That there shall
dred or two hundred gallons is bound to pay be appointed by the Secretary of the Treasury an
houses and all the machinery they have on it, while the distiller who distills his one thouinspector for each and every distillery established hand,
sand or five thousand a day pays no more, according to law, who shall take an oath faithfully Sir, the national bank system was no more to perform his duties; and who shall take an account
except so far as the one eighth of one per of all the meal and vegetable productions or other
suceessful in crushing out all the State banks cent. may go. Each one must pay a salary substances to be used for the purpose of producing
than the large distilleries will be in crushing of $1,500 a year to an inspector. Each disspirits, when put into the mash-tuborotherwise used; out all the smaller ones under this law. There tillery is to have an inspector placed in it, and shall inspect, gauge, and prove all the spirits distilled, under such rules and regulations as may be
are thousands of these small distilleries that whether the amount distilled is five hundred prescribed by the Commissioner of Internal Reve cannot afford to pay a salary to an inspector or five thousand gallons a day. Now, I am
39TH Cong. 1st SESS.-No. 178.
willing to have the inspector paid according | gentleman from Pennsylvania will prevail; but Mr. GARFIELD. Mr. Chairman, I am free to the amount of whisky he may inspect, but it seems to me open to a very obvious objec to say, as I understand the nature of the businot that he shall be paid the same for inspect tion. He proposes that the pay shall be at ness upon which this law rests and the purpose ing for a small distillery as for one that dis the rate of two cents per gallon for all that is of the House in getting revenue from spirits, tills three or four times as much. Therefore I distilled, not to exceed, however, in the aggre
the section now under consideration is most think that this section of the bill should be gate, $1,500 a year. The operation of this vital to the efficiency of the law. Unless we carefully examined, as I cannot see that there would be that the inspector would continue on can have a thorongh system of inspection by is any justice in it.
duty about a week, during, which he would which the Government may reach all distilled Mr. HOOPER, of Massachusetts. I rise to have made his $1,500, and as after that he spirits we may abandon all hope of having oppose the amendment of my friend from Penn must work for nothing, he would then resign. | complete returns of revenue from this source. sylvania, (Mr. Stevens.] I think there is very Thus tve should have in each of the different We may, by making these provisions efficient, great objection to it. If it should be adopted distilleries some fifty or sixty inspectors per | greatly relieve many other industries of the I am afraid that we might lose the services of
country. We may, as they have done in Eng. our friend from Illinois, [Mr. INGERSOLL.] He If the gentleman would make the aggregate | land, make this one of the six articles to pay might wish to be appointed the inspector for a per diem aggregate, he would obviate this the entire revenues of the country. We may some large distillery in his district, where they objection. If he would provide that the in relieve the agricultural interest, the mechanmake, as I understand, from two thousand to spectors shall receive a compensation in the ical, and other small industries of the country six thousand gallons a day, for his compensa shape of a percentage upon each gallon dis- | by laying the burden upon this article. tion would then be from forty to one hundred tilled, but that it shall be limited for each day This article has this peculiarity in comparidollars a day. I am afraid that might lead him that the inspector is on duty, the proposition son with every other on which we lay tax: on or some other gentleman to withdraw from his would not be open to the objection I have this, as the tax now stands, the Government place in this House for the purpose of getting stated. But unquestionably, under the propo owns nine tenths intcrest in every gallon which such a position.
sition in its present form, after the inspector || is distilled, or near that. If one gallon escapes Mr. STEVENS. I will modify my amend has made his $1,500, which in a large distill the tax the distiller saves nine tenths. It therement so that it shall be to strike out the words ery he will do in about a week, he will resign | fore becomes necessary to double and quad" such compensation as the Secretary of the and make way for some other inspector, for ruple provisions to prevent illicit distillation. Treasury may deem just and reasonable, at a he must work the rest of the year for nothing. It has been said it would be a troublesome rate,' and inserting 6-two cents a gallon for Mr. STEVENS. May I correct the gentle- || arrangement to put aninspectorinto every small all distilled spirits inspected, but." That man? After they get above the $1,500 they | distillery. Take a small distillery in Kentucky portion will then read, and he shall be paid | get in addition thereto one eighth of one per of five barrels a day, and that is a small distwo cents per gallon for all distilled spirits in cent. for every gallon they inspect. This is tillery. Two hundred and fifty gallons a day spected, but not exceeding $1,500 per annum.; intended only for the small ones.
would pay to the Government $500. Allow Mr. HOOPER, of Massachusetts. Then I Mr. SCHENCK. I would like the Clerk to three hundred working days in a year, and we withdraw my objection. I think that is very read the amendment again.
have $150,000 revenue derived from one disfair.
The Clerk read the amendment.
tillery of five barrels a day. Now, there are Mr. MORRILL. I move pro formâ to amend Mr. SCHENCK. I do not know how that distilleries which, if honestly administered, will so as to reduce the compensation to one cent computation is to be made. An aggregate | pay the Government $20,000 a day. per gallon.
which is to be made at the rate of! What is Now, the owner of a five-barrel still that pays I think, Mr. Chairman, that there ought to it? I withdraw my amendment.
to the Government $150,000 a year, most cer. be no objection to this section as it stands. I Mr. INGERSOLL. I renew the amend tainly can afford to put an inspector over it and think it is even an improvement upon the present ment. I believe, Mr. Chairman, this section, pay $1,500 per annum for the performance of law; nor does it vary greatly from that law. as reported by the committee, is in the best his duties. It has been found out in the proThe present law requires these inspectors to possible shape in which it can be passed, so gress of the operation of this law that these be paid by the party employing them, and the far as the interests of the revenue are con little copper distilleries have manufactured a rate of their compensation is fixed by the Sec cerned. It is objected to this section by the gen great quantity of spirits. They are scattered retary of the Treasury. . He fixes it, I have no tleman from Pennsylvania (Mr. STEVENS) and all over the country, and especially in the South. question, at as high a rate as is fixed in this the gentleman from Kentucky [Mr. HARDING] In a single collection district of Georgia there bill. It is important that these inspectors that it will have a tendency, if passed, to crush are fifteen hundred such small stills. should not be interested one way or the other out the small stills. If that be so it is the best [Here the hammer fell.] as to the amount to be distilled, and that their || legislation which Congress can enact for the Mr. INGERSOLL. I withdraw my amend. pay should be sufficieut to place them above benefit of the revenue; for instead of these ment. temptation. The compensation should be ample | small stills being for the benefit of the revenue, Mr. BROMWELL. I renew it. What I and such as will enable the Government to under any circumstances, they are steals rather wish to say will not take me five minutes. This engage the proper kind of men-competent, than stills. [Laughter.] I will say, so far as is the first time I ever heard a measure advofaithful, vigilant. The rate proposed is $1,500
Peoria is concerned, it is willing that every cated calculated to crush out a common busia year, and they will he paid at that rate, still should go into Pennsylvania or anywhere ness, a certain pursuit, and to pile it up in the whether employed for thirty days, or sixty | else, provided you buy our corn, Buy our hands of a few. That is the argument of the days, or six months, or twelve months. The corn, and you may manufacture whisky where gentleman from the Peoria district, (Mr: Ixproposition made by the gentleman from Penn ever you please.
GERSOLL.) Now, if the business of distilling sylvania is an extraordinary one. Even in the Now, sir, this ought to pay $80,000,000 a is a lawful pursuit, the man who has not the very smallest distilleries the pay would amount year of revenue to the Government; and yet I good fortune to be possessed of a princely cap. to a larger sum than the aggregate for the largest the chairman of the Committee of Ways and ital has a right at least to ordinary protection. distilleries.
Means tells us for the last year it was only But this bill comes in and literally devours I trust, Mr. Chairman, that we shall leave seventeen millions. In the southern States, him; it leaves a man with a small establishthe provision contained in the bill untouched. where we have slight supervision of these stills, ment nothing. What would be his fate under Certainly, judging from our past experience, they are increasing like mushrooms in a night. this bill? He might as well burn his property it is of very great importance that we should Fifteen hundred are reported in one district in to-morrow if he cannot use it, or sell it or give frame such a law as will effectually collect the || Georgia, where there was not one a little while it away. Now, while that is all true, I admit
In years past, while nearly one hun ago. If you allow a law to go on the statute that it is also true that there is great difficulty dred million gallons per annum have been dis book weak and loose, you will not have the in hunting down the little distilleries. But tilled and only ten to fifteen million gallons | rightful revenue returned. If you strike out have we a right to destroy a man's property were ever exported, we have obtained a tax the $1,500 a year, and pay two cents a gallon, in and business in order to make other men who past year upon only ten or fifteen millions. The some distilleries the inspectors will receive are dishonest do right? balance has been consumed either for drink- | $1,500 in a few weeks. Peoria is not the only The gentleman from Ohio, [Mr. GARFIELD,] ing purposes or in the arts and manufactures. place where thousands of gallons are made in who is a member of the Committee of Ways Everybody knows that we ought to obtain twice one day; but in Lawrenceburg, Brooklyn, and and Means, says that even a small distillery or three times the amount which we have here New York they have distilleries which manu would distill $500 worth a day, and that the tofore received; and one of the first requisites facture from six to ten thousand gallons a day. Government owns nine tenths of it. Why should in order to obtain any revenue whatever is to Ten thousand gallons at two cents per gallon not the Government then foot the bill for the have a proper inspector in every distillery. would be $200; and of course when the in- | inspection of its own interest? [Here the hammer*fell.]
spector received his full pay he would resign. Now, sir, the idea of this bill is that an Mr. SCHENCK. I propose to amend by The Government demands good inspectors || inspector shall be appointed for every distillstriking out “$1,500 a year” and inserting || in order to make the proper calculations. It ery. Think of the swarm of officers that will five dollars a day.'
requires scientific accomplishments to make be required! If the distillery be small, it would The CHAIRMAN. The amendment, in the calculations. It is made at different proofs ; || swamp the man's business. If the distillery be that form, is not in order.
some at forty, some at sixty, and some at eighty, large, he must be a very incompetent man to Mr. SCHENCK. Well, then, for the pur- || which is alcohol proof. If you pass the section run a large distillery who cannot have an inpose of saying what I wish to say I move to as it is you will get your revenue.
I admit you
spector appointed who will be convenient for amend the amendment by striking out two will to some extent drive out the small distill his purposes. You will fill the country with cents” and inserting in lieu thereof "one eries. I say so much the better for the country. | inspectors who will be just such men as the It may be that the amendment of the [Here the hammer fell.]
owners and the distillers are. Why cannot
there be an inspector for a region of country pended, and that the House resolve itself into distiller. If that be so then they can have no for these small distilleries? Why not have the Committee of the Whole on the state of the objection to the amendment now offered by such an arrangement that the large distilleries | Union on the special order.
the gentleman from New York. If you will doing a great business shall be compelled to The motion was agreed to.
have an inspector over every distillery, then furnish an inspector, but that the small estab So the rules were suspended; and the Hôuse give him a compensation of live dollars a day, lishments shall be exempted? This paragraph accordingly resolved itself into the Committee and pay him out of the public Treasury. Then provides that he shall hold no other office, of the Whole on the state of the Union, (Mr. this provision will not break down the small engage in no other business while he holds i Dawes in the chair,) and resumed the consid. distillers, but they will still be able to go on this office, and shall have a compensation of eration of the special order, being a bill of the with their business. $1,500.
House (No. 513) to amend an act entitled But the idea that in order to guard against [Here the hammer fell.]
“An act to provide internal revenue to sup illicit distillation it is necessary to adopt a proMr. HALE. I rise to oppose the amend port the Government, to pay interest on the vision which will break down these small dis. ment proposed by the gentleman from Illinois, public debt, and for other purposes,'' approved tillers is wholly fallacious. I venture to assert [Mr. BROMWELL.) I beg leave to call the atten June 30, 1864, and acts amendatory thereof. that the larger the establishment the more tion of the committee to the proposition which The pending question was upon the amend fraud and villainy you will find in it. What is is before us in the consideration of this whisky | ment of Mr. Morrill, to strike out the words the necessity at all for this inspection? You tax, and to the revenue we have a right to ex "such compensation as the Secretary of the provide for the appointment of an inspector in pect from that one item, and to the receipts Treasury may deem just and reasonable, at a every collection district. And in addition to that the returns of last year show should have rate not exceeding $1,500 per annum, that you propose to provide for an inspector come from it. We are seeking here, not to inserting "five dollars per day;' so that it for cvery little distillery at an annual salary affect any moral question, not to regulate the will read," and he shall be paid five dollars per of $1,500, to be paid by the distiller. It has habits of the people, but simply to raise the day for the time during which he is engaged." been said by the gentleman from Ohio [Mr. greatest possible amount of revenue from the Mr. HOOPER, of Massachusetts. I move GARFIELD] that some of these distillers do article that we believe of all others best able to amend the amendment by striking out the not produce more than four or five hundred to sustain it.
words "holding the office of inspector; and | gallons a day. He must know very little Now, the returns for the last year show that he shall be paid such compensation as the about the subject or he would know that there forty-five million gallons of whisky, or about Secretary of the Treasury may deem just and are thousands of distilleries that do not make that, were consumed in this country, which reasonable, at a rate not exceeding $1,500 more than one hundred gallons a day each. should have produced, under the law, $90,000, per annum,' and insert "employed as an in Now, it is not necessary to disguise this matter 000. The returns show that we received a rev. spector; and he shall be paid five dollars per at all. The object of this proposition is to enue of about seventeen million dollars, a tax day;'' so that the clause will read, and shall crush out all these small distilleries and put on eight and a half million gallons, or less than not engage in any other business while employed the whole business in the hands of the large one sixth of the whole amount.
as an inspector; and he shall be paid five dol distilleries. Now, that revenue must either be made up lars a day."
Mr. MORRILL. I would remind the genby the enforcement of the law upon this arti. Mr. MORRILL. I will accept that amend tleman that we have already adopted an amendcle, or, as was well put by the gentleman from ment.
ment providing that these inspectors shall be Ohio, (Mr. Garrield,] we must make it up Mr. STEVENS. I will not insist upon my paid five dollars a day while employed. upon other branches of industry. How is it amendment but will withdraw it.
Mr. HARDING, of Kentucky. And why to be done? Simply and only by an enforce The question was upon the amendment of not also provide that they shall be paid out of ment of the law most rigidly. The British Gov Mr. MORRILL as modified.
the public Treasury? And if it is necessary ernment from its excise realizes $60,000,000 The amendment was agreed to.
to guard all these little establishments, why a year. Shall we be satisfied with a law so Mr. DARLING. I move to amend by strik not have an inspector in every manufacturing loosely drawn, so poorly enforced, as only to | ing out the words assessed by the assessor establishment in the North and East, to be realize a revenue on one gallon out of every upon the distiller, and returned to the collector || paid at their own cost? Gentlemen say it will six we manufacture?
monthly," and insert“ paid out of the public cost but little more. Now, does the gentleNow, let us take the small distilleries which Treasury;" so that it shall read, and the man undertake to say that, under the old law, it is urged are to be crushed out by this provis- amount of compensation thus paid for inspec: every distiller has to pay the salary of an inion ; this rate of tax simply makes an expense, tion shall be paid out of the public Treasury.' spector? No, sir; under the old law there are for this inspector, of five dollars on every $500 I hold it to be clearly the duty of the Gov inspectors for each collection district; and this of revenue to the Gorernment, taking $500 as ernment to pass such laws as may be necessary bill retains them just as they are. The object, a basis. Is that an oppressive tax?
to protect itself against frauds on the revenue sir, is to break up all those little distilleries [Here the hammer fell.]
by the illicit distillation of spirits. But I con throughout the West. There is not one in a Mr. MORRILL. I move an amendinent, to tend that it is also the duty of the Government thousand that can stand out under such legisinsertin lieu of the compensation now provided to pay the expenses of enforcing these prosis. || lation. This is known to every man who is by the paragraph the words “five dollars per ions of its own laws, and not impose upon acquainted with the subject. Another object day." But, sir, as I am desirous to make as the class of sinall distillers this onerous and is to place the grain market within the grasp much progress in the bill as possible thiseven oppressive burden. I contend that there is as of those large monopolies, so that they can ing, and as there are many provisions here that much honesty in the small distiller as there is | take the farmers' produce at their own price may excite some discussion, I move that the || in the large distiller. There is less incentive and distill it in their large establishments. The committee rise for the purpose of terminating or motive to defraud the Government on the amendment will obviate to some extent the debate.
part of the man who distills but a few barrels objection to the provisions of the section. If The motion was agreed to.
à day than there is on the part of the man who it is deemed necessary on the part of the Gov. So the committee rose; and the Speaker | distills fifty or a hundred barrels a day. In ernment to watch these little establishments, 'having resumed the chair, Mr. Dawes reported my own district there are large numbers of these let it be done; but do it at Government exthat the Comınittee of the Whole on the state small distillers; and I have yet to learn that pense, and not by a process that will crush out of the Union had had under consideration the there has been among them anything like the and destroy these small establishments, root Union generally, and particularly the special proportion of frauds discovered that liave been and branch. I withdraw my amendment to the order, being bill of the House No. 513, to perpetrated by the large distillers,
amendment. amend an act entitled “An act to provide
I move to amend by striking internal revenue to support the Government, to pass laws discouraging a man in the prose ont after the word "monthlyin the thirtyto pay interest on the public debt, and for cution of any particular business because he third line the following: other purposes,'' approved June 30, 1861, and is not able to employ the same amount of cap And in addition to the above compensation, such acts amendatory thereof, and had come to no ital in pursuing that business that the large inspector shall receive one eighth of one cent for resolution thereon. distiller has. I therefore trust that my amend
each and every proof gallon of distilled spirits inment will prevail, and that the Government will
spected by him and removed to the bonded wareCLOSE OF DEBATE.
house, which shall be paid by the distiller or owner pay from the public Treasury the expenses of of the spirits; but no compensation shall be allowed Mr. MORRILL. I move that all debate this restriction, as the Government is to be
to such inspector for more than ono inspection of in Committee of the Whole on the state of the
such spirits. benefited by their operation. I inaintain that Union on the pending paragraph of the special the revenue from this source will be largely
The CHAIRMAN. That amendment is not order terminate in ten minutes after the com increased by a diminution of the tax. I hold germane to the pending amendinent, and is mittee shall resume the consideration of the that a dollar tax upon whisky would produce
not in order. subject.
a larger amount of revenue than the two dollar On the amendment of Mr. DARLING there The motion was agreed to.
were-ayes 42, noes 51, [Here the hammer fell.]
Mr. HARDING, of Kentucky, called for
tellers. Mr. STEVENS. I ask leave of absence
Mr. HARDING, of Kentucky. I move pro indefinitely for Mr. Blow.
formâ to strike out the last word of the amend Tellers were ordered ; and Messrs. DARLING No objection was made, and leave was
ment of the gentleman from New York, [Mr. l) and GARFIELD were appointed.
The committee divided ; and the tellers granted. by him will test the soundness and sincerity of
reported-ayes 42, noes 51.
So the amendment was not agreed to.
Kow, I think the Government has no right Ir. SLOAN.
LEAVE OF ABSENCE.
serting after the word "spirits" in the fortieth number of gallons of spirits distilled, and also the Mr. HALE. I move to substitute one dolline the following words:
number of gallons romored to honded warehouse lar and one cent.
and the proof thereof-which said account shall be No inspector shall continue on duty at one and verified by affidavit prescribed by law, and be certi
Mr. Chairman, while I have had so far, and the same distillery for more than sixty days contin
fied by the inspector-and shall immediately forward still have. every disposition to sustain the Comuously.
to tlic collector of the district one of' said accounts, mittee of Ways and Means in the bill which is The amendment was not agreed to.
and shall pay to the collector the taxes on the spirits Mr. DARLING. I move to amend by striksodistilled before removing the same from the bonded
before the committee, it does seem to me, after warehouse, unless removed as provided by law. The the very elaborate argument reported by the ing out in lines thirty-seven and thirty-eight | entries to ho made in the books of the distiller, as
revenue commissioners on this subject of the the words “by the distiller or owner of the
aforesaid, shall, upon the several days when the re-
taxation of whisky, in which they very strongly spirits" and inserting in lieu thereof the words
signature of the person or persons by whom such demonstrate the impropriety of the present out of the public Treasury.”'
entries shall have been made, in the presence of the The amendment was not agreed to. assessor or assistant assessor, or other proper oflicer,
high tax and the propriety of lessening it, the who shall append thereto his certificate of the exe question ought to be considered in a fuller Mr. RANDALL, of Kentucky. I move to cution of the same. The owner, agent, or superin House than we have to-night. I rise to sug
tendent of any distillery shall, in caso the original amend by inserting at the end of the section entries required to be made in his books by this act
gest the propriety of passing over this section the following:
shall not have been made by himself, subjoin to the so that we may take it up in a day session when And provided further, That the provisions of this certificate of the person by whom they were inade the the House is fuller and an opportunity may be section shall not apply to the distillers of apples, following certificate: "I do certify that, to the best
afforded for an interchange of views. "Without grapes, or peaches, who distill less than fifty barrels of my knowledge and belief, the foregoing entries per year from tho samo.
are just and true, and that I have taken all the means expressing the intention of taking one side or
in my power to make them so." And my owner, The amendment was not agreed to; there
the other, it seems to me to be a question ngent, or superintendent who shall neglect or refuse
which should not be voted on in a thin House. being-ayes twenty-four, noes not counted. to furnish the accountand duplicate thereof, as herein
Mr. MORRILL. If it were an original ques. Mr. HARDING, of Kentucky. I move to
provided, or who shall refuse to permit the said as
sessor or assistant assessor, collector or deputy col tion very likely I might not disagree with the amend by striking out from line thirty-one to lector, or inspector, to examine the books in the line thirty-three the following words: manner herein provided for, when requested, shall,
gentleman from New York, but I do not sup. for every such noglect or refusal, forfeit and pay the pose any different result would be obtained if And the amount of compensation thus paid for sum of $500.
the House were fuller. I think it is the purinspection shall be assessed by the assessor upon tho disiiller, and returned to the collector monthly.
Mr. HOOPER, of Massachusetts. I move pose of a very large majority of the House, as The amendment was not agreed to; there
to amend by striking out in line thirty-one the well as of the country, to try the two dollar being-ayes twenty-one, noes not counted. words "to be."
rate until the law has been fully tested. Mr. O'NEILL. I move to amend by adding The amendment was agreed to.
Mr. HALE, by unanimous consent, withat the end of the section the following:
The Clerk read as follows:
drew his amendment to the amendment. And provided further, That the distillers shall bo
The amendment was then disagreed to. Sec. 36. And be it further enacted, That, in addition entitled to a certificate of inspection from any per to the special tax provided, there shall be levied, col The Clerk read as follows: son who, under the provisions of this act, may have lected, and paid on all spirits that may be distilled made an inspection, upon which certiticate shall be
SEC. 37. And be it further enacted, That proof spirit and removed from the bonded warehouse for connoted the time of the day at which said inspection
shall be held and taken to be that alcoholic liquor sumption or sale, of first proof, on and after the pas
which contains one half its volume of alcohol of a was made, and also a statement, if such be the fact, sage of this act, a tax of two dollars on each and every that the distiller is complying with the law. proof gallon; and the said tax shall be a lien on the
specific gravity of .7939 at sixty degrees Fahrenheit,
and the tax on all spirits shall be levied according to Mr. Chairman, the committee having voted
all , down an amendment offered by me earlier in the same, with the stills, vessels, fixtures, and tools
their equivalent in proof spirits; and the Secretary therein, and on the interest of said distiller in the lot
of the Treasury is hereby authorized to adopt, prothe evening with a view of decreasing the count or tract of land whereon the said distillery is situated,
cure, and preseribe for use, such hydrometers, weighless inspections to which distilleries are daily until the said tax shall be paid: Provided, That the
ing and gauging instruments, meters, or other means tax on all spirits shall be collected at no lower rate
for ascertaining the strength and quantity of spirits subjected, I now submit this one. than the basis of first proof, and shall be increased in
subject to tax, and to prescribe such rules and retu
lations as he may deem necessary to insuro a uniform pose in view is to require the person making proportion for any greater strength than the strength and correct system of inspection, weighing, and gaug: the inspection to give a certificate to the dis of first proof.
ing of spirits subject to tax throughout the l'nited tiller. This involves some trouble to the in Mr. HARDING, of Illinois. I move to amend States. And in all sales of spirits hereafter made,
where not otherwise specially agreed, a gallon shall spector, and would, perhaps, satisfy a subse- || by striking out " two dollars” in line five, and be taken to be a gallon of first proof, according to quent one that the prior inspection showing || inserting in lieu thereof "one dollar."
the foregoing standard set forth and declared for tho the law had not been disregarded was sufficient, Mr. Chairman, in offering this amendment, inspection and gauging of spirits throughout the Uniand thus his duties were rendered unnecessary.
ted States. I am actuated by the purest of motives in refWhile we must protect the Government, we erence to the attainment of a large amount of
No amendment being offered, should strive to make the law as little irksome revenue from this source. I have no interest
The Clerk read as follows: us possible, and avoid, if we can, the too nu in any distilling establishment, nor have many
SEC. 38. And be it further enacted, That the owner, merous visitations of officials.
agent, or superintendent of any distillery established of my constituents. They are generally a sober, as herein before provided, shall erect, in a room or The amendment was not agreed to.
agricultural people, who produce very largely building to be provided and used for that purpose, The question recurring on the motion of Mr. the gross grains which are grown upon the
and for no other, two or more receiving cisterns, each
to be at least of sufficient capacity to hold all the Harding, of Kentucky, to strike out the sec western prairies-mainly corn and rye. Here
spirits distilled during the day of twenty-four hours, tion, the motion was not agreed to.
tofore in our isolated condition we have found into one of which shall be conveyed each day all the The Clerk read as follows: a large market for our products in these distill
spirits manufactured in said distillery during that
day: and such cisterns shall be so constructed as to eries which manufactured grains into spirits. Sec. 31. And be it further cnacted, That there shall
leave an open space of at least three feet between the be appointed by the Secretary of the Treasury, in
They enabled us in a much easier way to trans tops thereof and the floor or roof above, and of not every collection district where the samo inay be port our products to market. The effect of the
less than eighteen inches between the bottoms thereof necessary, one or more general inspectors of spirits,
and the floor below, and shall be separated in such a tax of two dollars a gallon is to destroy the manner as will enable the inspector to pass around
the same, and shall be connected with the outlet of duties, in such form as tho Commissioner of Internal legitimate manufacture of any large quantities Revenue may prescribo, and who shall be entitled to of these grains into high-wines and alcohol.
the stills, boilers, or other vessels used for distilling, receive one quarter of one cent for each and every And let me say another thing. The pre
by suitable pipes or other apparatus so constructed wine-gallon gauged and proved by him; and any
as always to be exposed to the view of the inspector: owner, agent, or superintendent of any distillery or
mium is too high for legitimate manufacture, and such cisterns and the room in which they are conbonded warehouse who shall refuse to admit an in so long as we continue it we can provide no
tained shall be in charge of and under the lock and
seal of the inspector: and on the third day after the spector upon such premises, so far as it may be neces legal machinery which will enable us to collect sary for the performance of his duties, or who shall
spirits are conveyed into such cisterns the same sbal! obstruct an inspector in the performance of his du
the full revenue. I notify the House that the be drawn off into casks or other packages, under the ties, shall forfeit and pay the sum of $300, to be re experience of last year will be the experience
supervision of the inspector, and shall be immediately covered in the manner provided for recovery of
inspected, gauged, and proved, and the casks or packof next year.
With the temptations held out other penalties imposed by this act.
ages marked, as herein provided, and be removed by this law we can have no expectation of a directly to the bonded warehouse before mentioned: No amendment being offered, faithful performance of duty on the part of
Provided, That the spirits may be drawn off from said The Clerk read as follows:
cisterns at any time previous to the third day, if so these inspectors. I have no expectation of it. desired by the owner, agent, or superintendent of such Sec. 35. And be it further enacted, That every owner I believe that a tax of two dollars a gallon on distillery: and all locks and seals required under this of any still, boiler, or other vessel, used or intended to be used for the purpose of distilling spirits, as spirits is too great a temptation to be guarded
act shall be provided by the Secretary of the Treas
ury, at the expense of the owner of the distillery, and hereinbefore provided, or who shall have such still, against. If gentlemen will look into the machin.
shall be combination locks and susceptiblo of at least boiler, or other vessel under his superintendenco, ery of this bill they will see it is required that ninety-six changes, and the bits of the keys thereof either as agent for the owner or for his own account, or who shall use any still or other vessel as aforesaid, the whole product of these distillations shall be
shall be changed at least once a week, and shall
always be in tho custody of the inspector or assistant either as owner, agent, orotherwise, shall from day to run into vats every day. Some of these vats
inspector, or the officer having charge of the distillday make true and exact entry, or cause to be entered, will contain six thousand gallons. Do gentle ery and warehouse. in a book, to be kept in such form as the Commispioner of Internal Revenue may prescribe, the num
men expect the temptation will be resisted by Mr. STEVENS. I move to strike out that ber of pounds or gallons of materials used for the men who are receiving only five dollars a day? || section. It is the most extraordinary contrirpurpose of producing spirits, and the number of gal They have only to shut their eyes
ance I ever heard of since I read of the colls lons of spirits distilled, and also the number of gal. lons placed in warehouse and tho proof thereof, which
[Here the hammer fell.]
under old feudal castles. The man who in. book shall always be open for the inspection of any Mr, MORRILL. Our experience has shown vented it ought to have a patent. We are to assessor, assistant assessor, collector, deputy collector, that the cheating commenced about as rapidly have locks with ninety-six combinations and supervisor, or inspector, who may take minutes, memorandums, or transcripts thereof; and shall ren
at twenty cents and sixty cents as at two dol. | creepings in and about and around until it der to the assessor or assistant assessor of the district, lars. Believing the mind of every gentleman becomes a labyrinth more involved than Crete on the 1st, 11th, and 21st days of every month, or in the House is made up on this question, and ever had. A man who went into it would have within five days thereafter, an account in duplicate, taken from his books, of the number of pounds and
that we do not want any discussion, I only rise to take a thread with him to find his way out. wallons of material used in producing spirits, tho to oppose the amendment pro forma,
Mr. GARFIELD. I hope this section will
not be stricken out. I acknowledge that the paragraph. I withdraw my amendment to the casks, barrels, and other vessels not under the conprovision is a stringent one, but it does not amendment.
trol of the inspector, when required so to do by any
duly authorized officer, under a penalty of $200 for require them to rebuild. They have their cis. The question was taken on Mr. STEVENS'S any refusal or neglect so to do. terns already and it only requires that they | amendment, and it was disagreed to-ayes
SEC. 42. And be it further enacted, That all spirits shall inclose them and that the inspectors may
distilled shall, before the same are removed to the twenty-three, noes not counted.
bonded warehouse, be inspected, gauged, and proved have a key to the locks of the room in his The Clerk read as follows:
by the inspector appointed for that purpose, after the possession and be able to go around and see Sec. 39. And be it further enacted, That any person
same has been drawn into casks or packages, each that there are no secret pipes leading out by who shall knowingly and fraudulently uso any false
of not less capacity than twenty gallons, wine measwhich a few barrels may be drawn out and weights and mcasures in ascertaining, weighing, or
ure, and said inspector shall mark, by cutting or measuring the quantities of grain, meal, or vegetable
branding, upon the cask or package containing such sold without paying the tax. I know of no materials, molasses, or beer, or other substances to
spirits, in a manner to be prescribed by the Commis. way except by some such thorough, stringent be used for distillation, or who shall fraudulently
sioner of Internal Revenue, the quantity and proof measure as this by which an inspection shall mako falso record of the same, or who shall destroy
of the contents of such cask or package, with tho or tamper with any locks or scal which may be placed
date of inspection, the collection district, the name be made, so that we shall absolutely know on any cistern, rooms, or buildings, by the duly
of the inspector, and the name of the distiller, and what is done, how much is manufactured daily, | authorized officers of the revenue, shall be guilty of such progressive number, for every distiller, to begin
also the number of each cask in progressive order, and where it goes. It thus comes under the
a felony, and on conviction thereof shall be impris-
with number one with the first cask or package in-
spected after this act, and subsequently with number
one with the first cask inspected on or after the 1st matter of course to do this we have got to any person who shall use any molasses, beer, or other
day of January in each year, and no two or more point out with a great deal of particularity the
substances, whether fermented on the premises or
casks warehoused in the same year by the same mode of inspecting and securing the revenue an account of the same shall have been registered in
distiller shall be marked with the same number, and from distilled spirits. the proper record book provided for this purpose,
the officer in charge of the warehouse shall refuse If any gentleman here knows any better way shall forfeit and pay the sum of $1,000 for each and
to allow any cask of spirits to be taken out there
from which has not cut or branded thereon all the every offense so committed. to do this as thoroughly and with less trouble SEC. 40. And be it further enacted, That on all wines,
several particulars aforesaid, and in the manner and annoyance to the owner of the distillery, I liquors, or compounds known or denominated as
required by this act. And the inspector or other shall be very glad to hear it, and should be wine, made in imitation of sparkling wine or cham
revenue officer in charge of any distillery shall make pagne, and put up in bottles under the label, name,
a prompt return of all spirits inspected by him in very willing to adopt it. But the revenue designation, or similitude of any imported wine, or
accordance with the provisions of this act, and tho commission that looked into this matter and wine of foreign growth or manufacture, or with the
name of the distiller, to the collector, and a duplicato
thereof to the assessor of the district; and any percompared it with the system in other countries appearance or pretense of being imported wine, or wine of foreign growth or manufacture, there shall
son who shall fraudulently evade or attempt fraudhave been able to devise no better, more simple, be levied and paid a tax of six dollars per dozen bot
ulently to evade the payment of the tax upon any or cheaper means of effecting the object, and tles, each bottle containing inore than one pint, or
spirits distilled as aforesaid, by changing
any marks I hope it will prevail. three dollars per dozen bottles, cach bottle contain
upon any such cask or package, or in any other maning not more than one pint; and the returns, assess
ner whatever, or who shall fraudulently put into such I will say, however, before I sit down, that ment, collection, and time of collection of the tax on
cask or package spirits of greater strength than that a thing greatly desired by all countries, not yet such imitation wines shall be subject to the regula
inspected and certified to by the inspector, shall pay attained, but which I hope is to be reached in tions of the Commissioner of Internal Revenue. And
double the amount of tax on each proof gallon of any person who shall willfully and knowingly sell or
the quantity of such spirits, and forfeit and pay as a this country, is the invention of a meter that offer for sale any such wino inade after the passage
penalty the additional sum of $500 for each cask or may be fixed to a still by which all the fluid of this act, upon which the tax herein imposed has
package so altered or changed, to be recovered as shall be measured as it is manufactured. It not been paid, or which has been fraudulently evaded,
provided ; and any inspector who shall knowshall, upon conviction thereof, bosubject to a penalty
ingly put upon any such cask or package any false is declared that such an invention has been of $1.000, or to imprisonment not exceeding one year,
or fraudulent marks shall, on conviction, be imprismade by a citizen of the United States, and at the discretion of the court.
oned one year, and be liable to a fine of $500, in the
discretion of the court; and any person who shall it is now being examined by the officers of the Mr. HOOPER, of Massachusetts. I move fraudulently use any cask or package bearing inspecCoast Survey and the Smithsonian Institute; to amend section forty by striking out the
tion marks, for the purpose of selling any other but it cannot be determined in time for the
spirits than that so inspected, or for selling spirits of words "the label, name, designation, or." a quantity or quality different from that so inspected, action of the internal revenue department or The amendment was agreed to.
shall be imprisoned for a term of six months, or shall Congress this year. Therefore I hope we shall
pay a fine of $100 for each cask or package so used,
Mr. HOOPER, of Massachusetts. In lines in the discretion of the court; and any person who be permitted to use this system, however cum five and six I move to strike out the words shall knowingly purchase or sell, with inspection brous it may appear to be, until another ses" or wine of foreign growth or manufacture."
marks thereon, any cask or package, after the samo sion of Congress, when, perhaps, we shall have
has been used for distilled spirits, or who shall
The amendment was agreed to. found that the invention is a success, and will
fraudulently omit to erase or obliberate the inspec
Mr. PRICE. I move to amend that section tion marks upon any such package or cask at the very much simplify this whole matter and render our revenue from this source more certain. in the ninth line by inserting after the word
time of emptying the same, shall forfeit and pay tho
sum of fifty dollars for every cask so purchased or “pint" the words " and not more than one used, or on which the marks are not so obliterated. But until that is done I hope this House will
quart.” stand by the committee in maintaining this
And any person who shall, with fraudulent intent, The amendment was agreed to.
use any inspector's brands or plates upon any cask system of thorough inspection.
or package containing or purporting to contain disMr. BROMWELL. I move to insert the
Mr. WILSON, of Iowa. Unless the Com tilled spirits, except in the employ of the inspector,
or who shall knowingly make or use any counterfeit word “three” in the place of "two'' in line
mittee of Ways and Means can give some reason or spurious brand or plate upon any cask or package four. for retaining the words I move to strike out of distilled spirits, as aforesaid, shall be deemed guilty
of a felony, and on conviction thereof shall forfoit I wish to ask thé gentleman from Ohio [Mr. the words or similitude.” GARFIELD] if this section does not materially
Mr. HOOPER, of Massachusetts. I suggest
the same, and shall pay a fine of $1.000, and be im
prisoned for not less than two nor more than five interfere with the business of carrying on dis
to the gentleman that he will accomplish his years. And any inspector who shall permit any pertillation of alcohol. If the business of distilla-object by moving to strike out the words son not employed by him to use any of his brands or tion is not to be put under the ban of moral - similitude of;" and insert in lieu thereof
plates, or who shall negligently or willfully leave
such brands or plates where they can be used by any considerations, which I think influences some
"in imitation of;'' so that the clause will read : other person than those who may be in his employ, minds, if it is to be left like any other business That on all wines, liquors, or compounds known or
shall pay a fine not exceeding $1,000, in the discretion in this country, as a matter of money and busidenominated as wine, made in imitation of sparkling
of the court. And any inspector who shall employ wine or champagne and
any owner, agent, or superintendent of any distillery ness, we certainly do not wish to hamper and
or warehouse under his supervision, or who shall
employ any person in the service of such owner, disturb it in its most profitable form.
Mr. WILSON, of Iowa. I accept that as a agent, or superintendent, to use his plates or brands, Now, sir, in regions remote from market, modification of my amendment.
or to discharge any of the duties imposed by this act the corn which is manufactured into whisky is The amendment, as modified, was agreed to.
upon such inspector, shall, for each offense so com
mitted, be subject to the same fine last mentioned. also made into alcohol, and I would ask the chairman of the committee, or the gentleman
Mr. WILSON, of Iowa. I move, also, to Mr. HOOPER, of Massachusetts. On line
strike out in line six the words " who last addressed the committee, if the re
appearance | thirty-nine, in the forty-second section, I move
or.'' It seems to me that if a man puts up quirement of these cisterns and warehouses is
to insert the words "not less than fifty dollars wine in bottles and it has the appearance of not going to materially interfere with the busi
nor more than ;'' so that the clause will read: foreign wine, it is rather sharp to subject him ness, of distilling alcohol. I do not know
And any inspector who shall knowingly put upon enough about this business to give any infor
to these penalties. It might be very difficult any such cask or package any false or fraudulent to put up wine in bottles that might not have
marks shall, on conviction, be imprisoned one year, 'mation as to it myself, but I understand that it
and be liable to a fine of not less than fifty nor more is a great convenience and saving of labor and the appearance of foreign wine.
than five hundred dollars, in the discretion of the The amendment was agreed to.
Mr. HOOPER, of Massachusetts. At the The amendment was agreed to.
request of my critical friend from Maine, (Mr. Mr. THAYER. I move to insert in line bonded warehouse.
BLAINE,]. I move to amend the section in line | thirty-eight, before the words "shall, on convicNow, sir, this will affect the western dissix by striking out the letter “c” in the word
tion, be imprisoned one year,' the following: tillers injuriously, I think; for it is a great pretence" and inserting "gin place of it.
And any inspector, assistant inspector, or officer deal cheaper to ship alcohol to New York or [Laughter.]
temporarily in charge of any distillery under this act, the eastern market than it is to ship corn and
The amendment was not agreed to.
who shall conspire with the proprietor of any distilla
ery or with any other person or persons to defraud let it be distilled at the East. Every western
The Clerk read as follows:
the United States of any revenue or tax derived from man can see that if a distillery is worth any. Sec. 41. And be it further enacted, That every owner,
distilled spirits or any part thereof, or who shall with thing to the West, it is worth more for the agent, or superintendent of any distillery shall, at
intent to defraud the United States of such revenuo all times when required, supply all assistance, lights,
or tax make any fraudulont return, or entry of cerpurpose of making alcohol than whisky. I Jadders, tools, staging, or other things necessary for
tificate of return, shall be guilty of a misdemeanor, &c. should, therefore, from my understanding of inspecting the premises, stock, tools, and apparatus The committee have prepared a very elaboit, favor the motion of the gentleman from
belonging to such person or persons having paid the
rate system of defenses here in regard to the Pennsylvania [Mr. Stevens] to strike out the
open for oximination all boxes, packages, and all payment of this tax to protect the Government
of any imported wind, met up in bottles in imitation