distilled spirits, and to furnish such dealer or distiller, free from expense, with certificates to accompany the same: Inspection officer to mark casks, &c.Provided, That it shall not be incumbent upon any such officer to mark or certify any cask, vessel or package which ought to have been before marked or certified according to any law of the United States.
After April 1793, spirits to be brought into U. States in casks of 90 gallons, &c.Sec. 10. And be it further enacted, That from and after the last day of April, one thousand seven hundred and ninety-three, no distilled spirits except arrack and sweet cordials, shall be brought into the United States from any foreign port or place, except in casks or vessels of the capacity of ninety gallons and upwards.
Drawbacks on what quantity allowed.Sec. 11. And be it further enacted, That no drawback of the duty on distilled spirits which shall be exported after the last day of June next, shall be allowed upon any quantity less than one hundred gallons.
After June next how spirits shall be imported.Sec. 12. And be it further enacted, That after the last day of June next, no distilled spirits shall be brought into the United States, from any foreign port or place in any cask or vessel, which shall have been marked pursuant to any law of the United States concerning distilled spirits, on pain of forfeiture of the spirits so brought, and of the ship or vessel in which they shall be brought.
Penalty on neglecting to make entry of stills.Sec. 13. And be it further enacted, That if the owner or possessor of any still or stills shall neglect to make entry thereof, within the time and in the manner prescribed by the second section of this act, such owner or possessor shall forfeit and pay the sum of two hundred and fifty dollars; Certain spirits imported liable to forfeiture—and if any distilled spirits, except arrack and sweet cordials, shall, after the last day of April next, be brought into the United States in casks or vessels of less capacity than ninety gallons, all such spirits, and the casks and vessels containing the same, shall be subject to seizure and forfeiture, Penalties how disposed of.and every such penalty or forfeiture shall be one half to the use of the United States, and the other half to the use of the person who shall first discover and make known the matter or thing whereby the same shall have been incurred.
Continuation of duties laid herein, for what purpose appropriated.
1791, ch. 15.Sec. 14. And be it further enacted and declared, That the duties hereby laid shall continue in force, for the same time, and are hereby pledged and appropriated to and for the same purposes, as those, in lieu of which they are laid, and pursuant to the act, intituled “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 also upon spirits distilled within the United States and for appropriating the same.”
Reduction of duty herein made good by product of a certain act.
1792, ch. 27.Sec. 15. And be it further enacted, That to make good any deficiency which may happen in consequence of the reduction hereby made in the rates of the duties on spirits distilled within the United States, and on stills, so much of the product of the duties laid by the act, intituled “An act for raising a farther sum of money for the protection of the frontiers, and for other purposes therein mentioned,” as may be necessary, shall be and is hereby pledged and appropriated to the same purposes, to and for which the duties, hereby reduced, were pledged and appropriated.
