The U. S. Tax Bill : Or Rates of Internal Duties Payable On Incomes, Legacies, Manufactures, Legal & Commercial Documents, Liquors, Patent Medicines, Trades, Professions, Passengers, Dividends, Etc., On And After the First Day of August, 1862. Together Wi

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Sec. 46. And be it further enacted, That the collector of any district, may grant a permit to the owner or owners of any distillery within his district, to send or ship aDy spirits, the product of said distillery, after the quantity and proof there- of shall have been ascertained by inspection, according to the provisions of this act, to any place without said district and within the United States ; and in such case the bill of lading or receipt (which shall be in such form as the Commis- sione
...r of Internal Bevenue may direct) of the same shall be taken in the name of the collector of the district in which the distillery is situate, and the spirits aforesaid shall be consigned, in such bill of lading or receipt, to the collector of the district in which the place is situate, whither the spirits is sent or shipped, and the amount of duties upon said spirits shall be stated in the receipt, and upon the arrival of the spirits, and upon the demand of the collector aforesaid, the agent of the distillery (and the name of the agent, for the convenience of the collector, shall always appear in the bill of lading or receipt) shall pay the duties upon the said spirits, with the expense of freight, and every other expense which has accrued thereupon ; and the said collector, upon the payment of the duties aforesaid, shall deliver the bill of lading or receipt and the spirits to the agent of the said distillery ; and if the duties are not paid as aforesaid, then the eaid spirits shall be stored at the risk and cost of the owner or agent thereof, who shall pay an addition of ten per centum thereupon ; and all the general provisions of this act, in reference to liens, penalties and forfeitures, as also in reference to the collection, shall apply thereto, and be enforced by the collector of the district in which the spirits may be : Provided, That no permit shall be granted, under this section, for a quantity less than fifty barrels : And provided further, That the Com- missioner of Internal Revenue, under the direction of the Secretary of the Treasury, may make such further regulations and require such further securities as he may deem proper, in order to protect the revenue and to carry out the spirit and intent of this section.

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