How to be collected,

And the payment

United States after that day, from any foreign port or place, there shall be paid for their use the duties following, that is to say: for every gallon of those spirits more than ten per cent. below proof, according to Dycas's hydrometer, twenty cents. For every gallon of those spirits under five, and not more than ten per cent. below proof, according to the same hydrometer, twenty-one cents. For every gallon of those spirits of proof, and not more than five per cent. below proof, according to the same hydrometer, twenty-two cents. For every gallon of those spirits above proof, 'but not exceeding twenty per cent. according to the same hydrometer, twenty-five cents. For every gallon of those spirits more than twenty, and not more than forty per cent. above proof, according to the same hydrometer, thirty cents. For every gallon of those spirits more than forty per cent. above proof, according to the same hydrometer, forty cents.

Sec. 2. And be it further enacted, That the said duties shall be collected in the same manner, by the same persons, under the same regulations, and subject to the same forfeitures and other penalties, as those heretofore laid; the act concerning which shall be deemed to be in full force for the collection of the duties herein before imposed, except as to the alterations contained in this act.

Sec. 3.* And be it further enacted, That the thereof, how to be said duties, when the amount thereof shall not ex

secured.

ceed fifty dollars, shall be immediately paid; but

when the said amount shall exceed fifty, and shall not amount to more than five hundred dollars, may,

*The provisions of this section repealed by act of ed March, 1799. See page 127.

at the option of the proprietor, importer or consignee, be either immediately paid, or secured by bond, with condition for the payment thereof in four months; and if the amount of the said duties shall exceed five hundred dollars, the same may be immediately paid or secured by bond, with condition for the payment thereof in six months; which bond, in either case, at the like option of the proprietor, importer or consignee, shall either include one or more sureties to the satisfaction of the collector, or person acting as such, or shall be accompanied with a deposit in the custody of the said collector, or person acting as such, of so much of the said spirits as shall in his judgment be a sufficient security for the amount of the duties for which the said bond shall have been given, and the charges of the safe keeping and sale of the spirits so deposited; which deposit shall and may be accepted in lieu of the said surety or sureties, and shall be kept by the said collector, or person acting as such, with due and reasonable care at the expense and risk of the party or parties on whose account the same shall have been made; and if at the expiration of the time mentioned in the bond for the payment of the duties thereby intended to be secured, the same shall not be paid, then the said deposited spirits shall be sold at public sale, and the proceeds thereof, after deducting the charges of keeping and sale, shall be applied to the payment of the whole sum of the duties for which such deposit shall have been made, rendering the overplus of the said proceeds and the residue of the said spirits, if any there be, to the

A

To be divided into

districts consist

divided into sur

appointed for the districts, and in

person or persons by whom such deposit shall have been made, or to his, her or their representatives.

Sec. 4. In order to a due collection of the duing each of a state. ties imposed by this act, Be it further enacted, That the United States shall be divided into fourteen districts, each consisting of one state, but subject to alterations by the President of the United States, from time to time, by adding to the smaller such portions of the greater as shall in his judgment best tend to secure and facilitate the collection of the revenue; which districts it shall be lawful for the President of the United States Districts to be sub- to subdivide into surveys of inspection, and the veys of inspection. same to alter at his discretion. That the President be authorized to appoint, with the advice A surpervisor to be and consent of the Senate, a supervisor to each district, and as many inspectors to each survey therein as he shall judge necessary, placing the latter under the direction of the former. Provided always, That it shall and may be lawful for the President, with the advice and consent of the Senate, in his discretion to appoint, such and so many officers of the customs to be inspectors in any survey of inspection as he shall deem advisable to employ in the execution of this act: Provided also, that where, in the judgment of the preis eligible a sident, a supervisor can discharge the duties of that office, and also that of inspector, he may direct the same. And provided further, That if the appointinspectors to be ment of the inspectors of surveys, or any part of them, shall not be made during the present ses

spectors for the

surveys.

Officers of the

visors as inspectors.

Appointment of

made during the

recess

sion of Congress, the President may, and he is hereby empowered to make such appointments during the recess of the senate, by granting com

missions which shall expire at the end of their next session.

inspectors to keep

cords of their

to a proper officer;

inspectors to pay

Sec. 5.* And be it further enacted, That the Supervisors and supervisors, inspectors and officers to be appoint. accounts and reed by virtue of this act, and who shall be charg- transactions, ed to take bonds for securing the payment of the duties upon spirits distilled within the United States, and with the receipt of monies in discharge of such duties, shall keep fair and true accounts and records of their transactions in their respective offices, in such manner and form as may be directed by the proper department or officer having the superintendance of the collection of the revenue, and shall at all times submit their books, Submit the same papers and accounts to the inspection of such persons as are or may be appointed for that purpose, and shall at all times pay to the order of the officer, Supervisors and who is or shall be authorized to direct the pay-a ment thereof, the whole of the monies which they may respectively receive by virtue of this act, and shall also once in every three months, or oftener Settle their ae if they shall be required, transmit their accounts for settlement to the officer or officers whose duty it is, or shall be to make such settlement. Sec. 6. And be it further enacted, That all Persons to be ap officers and persons to be appointed pursuant to this act, before they enter on the duties of their respective offices, shall take an oath or affirmation diligently and faithfully to execute the duties of their said offices respectively, and to use their best endeavours to prevent and detect frauds, in relation to the duties on spirits imposed by this

*5th Section repealed; see act 6th April, 1802.

receive; and

counts quarterly.

pointed under this

act

oath,

to take ap

act, which oath or affirmation may be taken before any magistrate authorized to administer oaths within the district or survey to which he belongs, and being certified under the hand and seal of the magistrate by whom the same shall have been administered, shall within three months thereafter be transmitted to the comptroller of the trea-. the Comptroller; sury, in default of taking which oath or affirmaPenalty in default tion, the party failing shall forfeit and pay two hundred dollars for the use of the United States,

And transmit it to

thereof,

to be recovered with costs of suit.

(Sections 7 to 62 inclusive, repealed by act 2d March, 1799, and the act repealing the Internal Taxes of 6th April, 1892.)

March 3d, 1791. 3 ses. 1 Con.

On 30th June,

1792, duties now

articles to cease,

collected in their

stead.

AN ACT

For raising a farther sum of money for the protection of the frontiers, and for other purposes therein mentioned.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the last in force on certain day of June next, the duties now in force upon and others to be the articles herein after enumerated and described, at their importation into the United States, shall cease, and that in lieu thereof there shall be henceforth laid, levied and collected upon the said articles, at their said importation, the several and Specific duties on respective rates or duties following: viz. Wines, ed articles, namely: Madeira, of the quality of London par

certain enumerat