To be divided into districts consisting each of a state;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 lawfulDistricts to be subdivided into surveys of inspection. for the President of the United States to subdivide into surveys of inspection, and the same to alter at his discretion. That the President be authorized to appoint, with the advice and consent of the Senate, a supervisorA supervisor to be appointed for the districts, and inspectors for the surveys. 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,Officers of the customs and supervisors eligible as inspectors. That where, in the judgment of the President, a supervisor can discharge the duties of that office, and also that of inspector, he may direct the same: And provided further,Appointment of inspectors to be made during the recess. That if the appointment of the inspectors of surveys, or any part of them, shall not be made during the present session of Congress, the President may, and he is hereby empowered to make such appointments during the recess of the Senate, by granting commissions which shall expire at the end of their next session.
Supervisors and inspectors to keep accounts and records of their transactions;Sec. 5. And be it further enacted, That the supervisors, inspectors and officers to be appointed by virtue of this act, and who shall be charged 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 superintendence of the collection of the revenue, and submit the same to a proper officer;
Supervisors and inspectors to pay all the monies they receive; and settle their accounts quarterly.and shall at all times submit their books, 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, who is or shall be authorized to direct the payment 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 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.
Persons to be appointed under this act to take an oath,Sec. 6. And be it further enacted, That all 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 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, shalland transmit it to the comptroller; within three months thereafter be transmitted to the comptroller of the treasury, in default of taking which oath or affirmation, Penalty in default thereof.the party failing shall forfeit and pay two hundred dollars for the use of the United States, to be recovered with costs of suit.
Offices of inspection to be established.Sec. 7. And be it further enacted, That the supervisor of the revenue for each district, shall establish one or more offices within the same, as may be necessary; and in order that the said offices may be publicly known, there shall be painted or written in large legible characters upon some conspicuous part outside and in front of each house, building or place in which any such office shall be kept, these words, “Office of inspection;” and if any person shall paint or write, or cause to be painted or written, the said words, upon any other than such house or
