aforesaid, they shall be subject to private entry, for cash in tracts not exceeding one quarter section by one purchaser. When lands sub &c. SEC. 4. After the payment of the first installment as hereinafter provided for, such lands shall be subject to taxation according to the laws ject to taxation, of the State of Kansas, as other lands are or may be in said State: Provided, That no sale of any such lands for taxes shall operate to deprive the United States, of said lands, or any part of the purchaseprice thereof, but if default be made in any installment of the purchaseprice as aforesaid, such tax sale purchaser, or his or her legal representatives, may, upon the day fixed for the public sale, and after such default has become final, under the foregoing provisions, pay so much of said purchase-price as may remain unpaid, and shall thereupon be entitled to receive a patent for the same as though he had made due settlement thereon: And provided further, That nothing in this act shall be so construed as to deprive or impair the right of the settler, of the right of redemp tion under the revenue laws of the State of Kansas. Fees, &c., of register and re ceiver. SEC. 5. That the register and the receiver shall be allowed the same fees and commissions as are allowed by law for the disposal of the public lands, and the net proceeds of the sales and disposals after deducting the expenses of such disposals, shall be deposited to the credit of the proper Indian fund, as provided by existing laws; And the Secretary of the Interior shall make all rules and regulations Secretary of Innecessary to carry into effect the provisions of this act. terior to make rules. Town-site laws not interfered with. SEC. 6. That nothing in this act shall be construed to interfere in any manner with the operation of the town-site laws as applicable to these lands: Provided, That all claims for entry under said statutes shall be proved payment to be up and fully paid for, before the day fixed for the commencement of the public sales provided for in section three of this act. made before date fixed for sale. Interest on pur SEC. 7. In all cases arising under this act interest at the rate of five per cent per annum shall be computed and paid upon all that part of chase money. the purchase money in respect to which time is given for the payment of the same. [May 28, 1880.] SECTION Ꮯ Ꮋ Ꭺ Ꮲ Ꭲ Ꭼ Ꭱ 108. AN ACT TO AMEND THE LAWS IN RELATION TO INTERNAL REVENUE SECTION 10. Spirits exported in casks or packages of any 11. - may be withdrawn from warehouse in pack. 12. Use for domestic liquors of casks in which 13. Penalty for making, using, &c., similar casks. 15. Allowance for leakage and loss during trans- 16. Collectors to account for tax-paid stamps, re- -to make returns, &c. - how charged with other stamps. - reports and books of. -export stamp; how charged and amount 17. Spirits withdrawn from distillery or bonded May 28, 1880. 21 Stat. L., 145. Distiller's bond; penal sum, how fixed and limited. R. S., § 3260. Be it enacted, &c. [SECTION 1], That section thirty-two hundred and sixty of the Revised Statutes of the United States be amended by striking out the word "double", in the fourteenth line of said section, and inserting after the word "days", in the fifteenth line of said section, the following: "But in no case shall the bond exceed the sum of one hundred thousand dollars". - may be given in SEC. 2. That section thirty-two hundred and sixty-two of the Revised lieu of owner's Statutes of the United States be amended by adding to the end the words consent, notwith- following: standing increase 16 Opin. Att'yGen., 10. Emptying and Repeal and substitute for R. S., § 3293. And provided also, That the collector may at any time, at the discretion of the Commissioner, accept such bond as is authorized to be given by the distiller in lieu of the written consent of the owner of the fee in the case of a distillery erected prior to July twentieth, eighteen hundred and sixty-eight, notwithstanding such distillery has since then been increased by the addition of land or buildings adjacent or contiguous thereto, not owned by the distiller himself in fee; such bond to be for and in respect of such addition only, if the distillery be one which the distiller owns in fee or in respect to which he has procured the written consent of the owner of the fee or other incumbrance, otherwise to be for and in respect of the entire distillery as increased by such addition." SEC. 3. That section thirty-two hundred and eighty-five of the Revised Statutes of the United States be amended by striking out all after said number and substituting therefor the following: "Ev[e]ry fermenting-tub shall be emptied at or before the end of the fermenting period; no fermenting-tub in a sweet-mash distillery shall be filled oftener than once in seventy-two hours, nor in a sour-mash distillery oftener than once in ninety-six hours, nor in a rum distillery oftener than once in one hundred and forty-four hours." SEC. 4. That the joint resolution approved March twenty-eighth, eighteen hundred and seventy-eight, be and the same hereby is, re1878, March 28, pealed; and that section thirty-two hundred and ninety-three of the Res. No. 16, p. 386.' Revised Statutes of the United States, as amended by an act entitled 1879, March 1, "An act to amend the laws relating to internal revenue", approved ch. 125, § 5, in part. March first, eighteen hundred and seventy-nine, be amended by striking out all after the said number, and substituting therefor the following: Entry, &c., of "The distiller or owner of all spirits removed as aforesaid to the disspirits removed to tillery warehouse shall, on the first day of each month, or within five distillery war ehouse. days thereafter, enter the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said entry shall be in triplicate, and shall contain the name of the person making the entry, the designation of the warehouse in which the deposit is made, and the date thereof, and shall be in the following form: - what to specify. - bond required. 99 U. S., 221. 66 ENTRY FOR DEPOSIT IN DISTILLERY WAREHOUSE. in distillery warehouse during the month ending on the day of "Entry of distilled spirits deposited by · And the entry shall specify the kind of spirits, the whole number of packages, the marks and serial numbers thereon, the number of gauge or wine gallons, proof-gallons, and taxable gallons, and the amount of tax on the spirits contained in them; all of which shall be verified by the oath of the distiller or owner of the same attached to the entry. The said distiller or owner shall at the time of making said entry give his bond in duplicate, with one or more sureties, satisfactory to the collector of the district, conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within three years from the date of said entry; and the penal sum of such bond shall not be less than the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of Disposition of the district, one sent to the storekeeper in charge of the warehouse, to entries. be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office. New bond may "A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and may be required in any other con- be required in case tingency affecting its validity or impairing its efficiency, at the discretion of death, insolv of the Commissioner of Internal Revenue. And in case the distiller or owner fails or refuses to give the bond hercin before required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law. ency, &c. "If it shall appear at any time that there has been a loss of distilled Excessive loss of spirits from any cask or other package hereafter deposited in a distillery spirits in warewarehouse, other than the loss provided for in section thirty-two hun-house; tax to be collected and spirdred and twenty-one of the Revised Statutes of the United States, as its withdrawn. amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If the said tax is not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. "That the tax on all distilled spirits hereafter entered for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom and within three years from the date of the entry for deposit therein; Tax on spirits in distilleries to be paid within three years of entry. T Condition of bonds. And warehousing bonds hereafter taken under the provisions of section thirty two-hundred and ninety-three of the Revised Statutes of the warehousing United States shall be conditioned for the payment of the tax on the spirits as specified in the entry before removal from the distillery warehouse, and within three years from the date of said bonds." R. S., § 3294. 1879, March 1, ch. 125, § 5. SEC. 5. That section thirty-two hundred and ninety-four of the Re-Entry for with vised Statutes of the United States, as amended by an act entitled "An drawal of spirits to specify number of act to amend the laws relating to internal revenue", approved March packages and othfirst, eighteen hundred and seventy-nine, be amended by inserting after er facts. the word "casks," in the tenth line thereof, the words "or packages," and by inserting after the word "them," in the thirteenth line thereof, the words "at the time they were deposited in the distillery warehouse; and said entry shall also specify the number of gauge or wine gallons, and of proof gallons and taxable gallons contained in said casks or packages at the time application shall be made for the withdrawal thereof". SEC. 6. That section thirty-two hundred and eighty-seven of the Revised Statutes of the United States as amended by an act entitled "An act to amend the laws relating to internal revenue", approved March ch. 125, $5, in part, first, eighteen hundred and seventy-nine, be amended by striking out all after said number, and substituting therefor the following: "All distilled spirits shall be drawn from the receiving cisterns into Drawing off, casks or packages, each of not less capacity than ten gallons wine-meas- gauging, marking, ure, and shall thereupon be gauged, proved, and marked by an internal spirits to distillery revenue gauger, who shall cut on the cask or package containing such warehouse. Substitute for R. S., § 3287. and removal of Serial number. Form of stamp. Fermenting period; when deemed to commence. R. S., § 3310. spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine-gallons and in proof-gallons of the contents of such casks or packages, and the particular name of such distilled spirits as known to the trade, that is to say, high-wines, alcohol, or spirits, as the case may be, shall be marked or branded on the head of such cask or package in letters of not less than one inch in length; And the spirits shall be immediately removed into the distillery warehouse, and the gauger shall, in the presence of the storekeeper of the warehouse, place upon the head of the cask or package an engraved stamp, which shall be signed by the collector of the district and the storekeeper and gauger; and shall have written thereon the number of proof-gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask or package, in progressive order, as the same are received from the distillery. Such serial number for ev[e]ry distillery shall be in regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask or package deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks or packages warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows: "Distillery-warehouse stamp No.-. Issued by trict, State of distillery warehouse of gallons proof-spirits tents "Attest: dis collector, 18, Cask No. ; con SEC. 7. That section thirty-three hundred and ten of the Revised Statutes of the United States be amended by striking out the words "ev[e]ry distiller at the hour of twelve meridian on the third day after that on which his bond is approved," occurring on the first and second lines thereof, and by inserting in lieu thereof the words: "The first fermenting period of ev[e]ry distiller shall be taken to begin on the day the distiller's bond is approved; and ev[e]ry distiller at the hour of twelve meridian on the last day of such first fermenting period, or at the same hour on any previous day of such fermenting period on which spirits are distilled". Deficiency of SEC. 8. That section six of an act entitled "An act to amend the laws spirits not to be relating to internal revenue", approved March first, eighteen hundred assessed in case of and seventy-nine, be amended by inserting after the word "premises", loss by casualty, on the twenty-first line thereof, the following: &c. R. S., § 3309. And the Commissioner of Internal Revenue upon the production to 1879, March 1, him of satisfactory proof of the actual destruction, by accidental fire ch. 125, § 6. or other casualty, and without any fraud, collusion, or negligence of the distiller of any spirits in process of manufacture or distillation, or before removal to the distillery warehouse, shall not assess the distiller for a deficiency in not producing eighty per centum of the producing capacity of his distillery as established by law when the deficiency is occasioned by such destruction, nor shall he, in such case, assess the tax on the spirits so destroyed. Provision requir SEC. 9. That section seven of an act entitled "An act to amend the ing rectifiers' laws relating to internal revenue", approved March first, eighteen hunbonds repealed. dred and seventy-nine, be repealed. 1879, March 1, ch. 125, § 7. Spirits exported titled R. S., § 3329. SEC. 10. That section thirty-three hundred and twenty-nine of the in casks or pack- Revised Statutes of the United States be amended by striking out after ages of any size en- the word "exported," in the fifty-sixth line, the words "at the rate of seventy cents per proof gallon," and inserting in lieu thereof the word 66 ninety";(1) and striking out the words "in quantities of not less than NOTE.-(1) The word "ninety," inserted by this amendment, seems to be without force. The whole amendment appears to allow a drawback on spirits exported to the extent of the whole tax paid, with the exception, perhaps, of the limit of sixty cents per gallon for spirits distilled prior to August, 1872, as specified in the proviso to § 3329 of Revised Statutes. one thousand gallons," in the third line thereof; and by inserting the word "packages", after the word "casks", in the fifth line thereof. warehouse in SEC 11. That section thirty-three hundred and thirty of the Revised Spirits may be Statutes of the United States be amended by striking out the words "in withdrawn from quantities of not less than one thousand gallons," in the third line, and packages of any inserting in lieu thereof the words "or packages". SEC. 12. That section twelve of an act entitled "An act to amend the size. R. S., § 3330. laws relating to internal revenue", approved March first, eighteen hun- liquors of casks in which foreign dred and seventy-nine, be amended by striking out after the word liquors have been "liquors", in the sixth line thereof, the words "and no cask or other imported not propackage, such as is hereinbefore mentioned, in which distilled spirits, hibited. wines, or malt liquors have been imported, shall be used to contain ch. 125, $ 12. domestic distilled spirits, under penalty of the forfeiture of such reused cask or package and the contents thereof." 1879, March 1, SEC. 13. That section thirteen of an act entitled "An act to amend the Penalty for maklaws relating to internal revenue", approved March first, eighteen hun- ing, using, &c., similar casks. dred and seventy-nine, be amended by striking out after the word 1879, March 1, "sale", in the eighth line thereof, the following: ch. 125, § 13. "Or shall, for such purpose, manufacture, use, or have in possession any cask or package made in imitation of, or intended to be in the similitude of such imported casks or packages, with any imitation of such marks or brands thereon," and by striking out after the word “sold,” in the fifteenth line thereof, the word "manufactured". SEC. 14. That section twenty of an act entitled "An act to amend the laws relating to internal revenue", approved March first, eighteen hun dred and seventy-nine, be amended by striking out all after the number of said section and substituting therefor the following: Distilled spirits for manufacture of export may be preparations for withdrawn from distillery, warehouse without tax. R. S., § 3433. Substitute for 1879, March 1, That under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Commissioner of Internal Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cosmetics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be ch. 125, § 20. authorized to withdraw, in original packages, from any distillery warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon." SEC. 15. That where spirits are withdrawn from distillery warehouses Allowance for for transfer to manufacturing warehouses, under the provisions of this leakage and loss during transportaact, it shall be lawful, under such rules and regulations and limitations tion from distillery as shall be prescribed by the Commissioner of Internal Revenue, with warehouse to manthe approval of the Secretary of the Treasury, for an allowance to be ufacturing waremade for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distiller, owner, exporter, carrier, or their agents or employees, occurring during transportation from a distillery warehouse to a manufacturing warehouse. SEC. 16. That section thirty-three hundred and fourteen be amended by striking out all after the said number, and substituting the following: "The books of tax-paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; And ev[elry collector shall make a monthly return to the Commissioner of Internal Revenue of all tax-paid stamps issued by him to be affixed to any cask or package containing distilled spirits on which the tax has been paid, and account for the amount of the tax collected; And when the said collector returns to the Commissioner of Internal Revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book when issued to him have been used, and accounts for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of such tax, in addition to any other commission by law allowed: house. Collectors to ac count for tax-paid |