au

Prefident of

States, as to collection

erect of duties on

diftilled

fpirits, &e.

fuch states as have been, or hereafter may be Certain erected, and in the territories north-weft and powers to fouth of the river Ohio, the President of the the United United States fhall be, and he is hereby thorized and empowered to form and fuch new districts and furveys, and to make fuch alterations in, and additions to the feveral diftricts, and in and to the feveral furveys thereof, as, from time to time, fhall appear, in his judgment, expedient and neceffary; and that it fhall also be lawful for the Prefident, by and with the advice and confent of the Senate, to appoint fuch and so many supervisors, infpectors of furveys, and infpectors of ports, therein and therefor, as may be found neceffary, and to affign to them compenfations proportionate to thofe heretofore, or which may hereafter be allowed, to the officers of the revenue. Provided, That if the appointment of fuch supervisors and inspectors cannot be made, during the present feffion of Congrefs, the Prefi- of fupervi dent may, and he is hereby empowered to make fuch appointments, during the recefs of the Senate, by granting commiffions, which will expire at the end of their next feffion.

And ap

pointment

fors, &c.

ftills not

able to

Sec. 2. And be it further enacted, That all Spirits dif fpirits which fhall be diftilled in the United tilled in States, in ftills which shall not have been pre- entered, liviously entered at fome office of inspection, feizure. fhall be liable, together with the stills or other veffels used in the diftillation thereof, to seizure and forfeiture.

allowed on

Sec. 3. And be it further enacted, That no Drawback drawback of the duty on diftilled fpirits, which not to be fhall be exported after the first day of July lefs than next, fhall be allowed upon any quantity lefs 150 gallons. than one hundred and fifty gallons.

Sec. 4. And be it further enacted, That it On what fhall be lawful to import into the United States, certain fpi- in the fame fhip or veffel in which they were rits may be exported, any fpirits diftilled therein, which

condition

imported.

Before fale

fhall have been previously exported therefrom, on payment of the duties on fpirits of equal proof, diftilled in the United States, and of a fum equivalent to the duties established by law upon the raw materials, from whence they fhall have been diftilled; and all fuch importations fhall be made, under the fame regulations, and in fuch manner, as is directed by law, in regard to the importation of foreign distilled spirits.

Sec. 5. And be it further enacted, That of emptied from and after the first day of July next, on cafks inarks the fale of any emptied cafk, veffel or package, faced. which has been or fhall be lawfully marked,

to be de

as containing foreign or domeftic diftilled fpirits, wines or teas, and prior to the removal thereof, and to the delivery of the fame to the purchaser, the marks or numbers which fhall or may have been made thereon, by any officer of inspection, or by any perfon employed or authorized by any fuch officer, fhall be defaced, cut off, or obliterated; and if any fuck cafk, veffel or package fhall be fold, removed, delivered or received, prior to fuch defacing, Forfeiture cutting off or obliterating being made, every on neglect perfon concerned in the purchase, sale or delivery, fhall forfeit and pay the sum of fifty dollars.

thereof.

In what

manner

ftills fhall

Sec. 6. And be it further enacted, That all ftills without heads, or other veffels that shall be used as ftills in the diftillation of ardent be entered. fpirits, fhall be duly entered by the owner or owners thereof, in the manner prescribed in and by the fecond fection of the act, intitled,

"An act concerning the duties on spirits diftilled within the United States," paffed on the eighth day of May, one thousand seven hundred and ninety two, under the penalty of two hundred and fifty dollars, to be recovered and diftributed as other forfeitures under this act, and the act, intitled," An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and alfo upon fpirits diftilled within the United States, and for appropriating the fame," to which this is an amendment.

cafks, &c.

Sec. 7. And be it further enacted, That any Forfeiture perfon or perfons, who fhall counterfeit the on counterfeiting cercertificates for, or the marks or numbers to be tificate or fet upon any cafk, veffel or package contain- marks of ing wines, teas, or foreign or domestic distilled spirits, or upon ftills, which the officers of infpection are, or shall be authorized to make thereon, by and in pursuance of the laws concerning the fame, or who shall fraudulently rub out or deface, prior to drawing off, or emptying 'the contents, any marks or numbers fet upon any cafk or package of wine or tea, in purfuance of law, fhall, for every fuch offence, forfeit and pay the fum of one hundred dollars.

ftills fhall

Sec. 8. And be it further enacted, That eve- When ry owner, or worker of a licensed fill, fhall be owners of required to make oath or affirmation, previous make oath. to any renewal of his license, that he hath not diftilled therein, fince the commencement of the term specified in fuch license, excepting only, during the term, for which it fhall have been granted.

Sec. 9. And be it further enacted, That it fhall and may be lawful for the judicial courts of the feveral states, and of the territory of the

What

courts to

Zance of certain actions.

United States northwest of the river Ohio, take cogni- and of the territory of the United States fouth of the river Ohio, to take cognizance of all and every fuit and fuits, action and actions, caufe and caufes, arifing under or out of the laws for collecting a revenue upon fpirits diftilled in the United States, and upon stills, which may arise or accrue at a greater diftance, than fifty miles from the nearest place establifhed by law for holding a district court.

Proceed

of non-ex

iftence of

office of infpection.

Sec. 10. And be it further enacted, That in cafe of the non-existence of an office of in

ings in cafe fpection in any county of the United States, every owner or poffeffor of a ftill fhall make entry thereof in the manner required by the "Act (of the eighth of May, one thousand feven hundred and ninety-two) concerning the duties on fpirits diftilled within the United States," at fome other office of infpection,comprehended in the divifion or furvey, in which the said still shall be ; and that it shall and may And power of the Pre- be lawful for the Prefident of the United States, to povide offices of infpection in fpecial cafes, provided the expense thereof fhall not exceed ten thousand dollars.

Adent here

in,

Duty of

rectifiers of

low wines,

&c.

Sec. 11. And be it further enacted, That every rectifier of low wines, or other diftilled fpirits, and every diftiller of cordials and strong waters therefrom, fhall enter at some office of inspection, all or any fuch low wines or other distilled spirits, prior to the removal of them to his distillery or rectifying house, and prior to his beginning the rectifying, inproving, or altering the quality, flavor or proof thereof, Underwhat under the penalty of one hundred dollars for penalty for neglect every cafk of one hundred gallons, and in the whereof. fame proportions, for every greater or lefs quantity.

appoint de

Sec. 12. And be it further enacted, That it Supervifers fhall and may be lawful for the fupervisors &c. may and infpectors of the revenue, at their own ex- puties. penfe, to appoint deputies to aid them in the execution of their duties, in cases of occasional and neceffary abfence, or of sickness, and not otherwise.

States to

Sec. 13. And be it further enacted, That the Prefident of Prefident of the United States be authorized the United to make fuch additional allowances, for the make addispace of one year, and from thence until the tional alend of the next feffion of Congress, to the in- lowance to inspectors, spectors and collectors of revenue from diftil- &c. fubleled fpirits, for their refpective fervices fubfe- june next. quent to the thirtieth day of June next, as he fhall deem reasonable and proper, so as that the additions to be made to the faid allowances shall not exceed, in the whole, the fums heretofore allowed, by more than one-third.

Supervisors

bited from

chandize

next.

Sec. 14. And be it further enacted, That from and after the first day of October next, no fu- and inspec pervisor or inspector of the revenue of the tors prohiUnited States, fhall be concerned or interef- trading in ted in any foreign trade or commerce, in the certainmer goods, or merchandize, to which the duties after firft of of his office relate, or in the fale of any wines, October distilled fpirits, or teas; and if any fuch fupervifor or inspector fhall be fo concerned, or interested, every such person shall be disqualified from holding fuch appointment, for the term of feven years, and fhall, moreover, forfeit and pay a fum not exceeding one hun- what dred dollars, for every month, which he or penalty. they fhall be fo interested in fuch foreign trade, or in the fale of fuch wines, diftilled fpirits or teas.

Sec. 15. And be it further enacted, That any proprietor of a ftill, the capacity of which

Under