Proviso.sale of the lands of the United States, surrounding such location: And provided always, That the five foregoing provisions, herein offered, are on the conditions that the convention of the said state shall provide by an ordinance irrevocable, without the consent of the United States, that every and each tract of land sold by the United States, from and after the first day of December next, shall be and remain exempt from any tax, laid by order or under any authority of the state, whether for state, county of township, or any other purpose whatever, for the term of five years, from and after the day of sale.
Approved, April 19, 1816.
Statute I.
[Repealed.]
Chap. LVIII.—An Act to abolish the existing duties on spirits distilled within the United States, and to lay other duties, in lieu of those at present imposed, on licenses to distillers of spirituous liquors.
Act of Dec. 23, 1817, ch. 1.
Act of Dec. 21, 1814, ch. 15, cease after June 30, 1816.
Exceptions.
Repeal of a former act.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirtieth day of June next, the act entitled “An act, to provide additional revenues for defraying the expenses of government, and maintaining the public credit by laying duties on spirits distilled within the United States and the territories thereof, and by amending the act, laying duties on licenses to distillers of spirituous liquors,[”] passed the twenty-first day of December, one thousand eight hundred and fourteen, shall cease and determine, excepting insomuch as the same is applicable to the duty payable for licenses for stills or boilers granted previously to the first day of July next:Proviso as to spirits distilled. Provided, That the provisions of the aforesaid act shall remain in full force and virtue, so far as the same may relate to the rendering of the accounts of spirits distilled previous to the first day of July next, and to the collection and recovery of all duties laid by the said act, that may have accrued previous thereto, and which shall then remain outstanding, and to the recovery, distribution, and remission of fines, penalties and forfeitures, which may be incurred in relation to the said duties.
Owners of stills or superintendents to obtain licenses.
Act of July 22, 1813, ch. 16.Sec. 2. And be it further enacted, That every person who, after the thirtieth day of June next, shall be the owner of any still or stills, or other implements in lieu of stills, used for the purpose of distilling spirituous liquors, or who shall have such still or stills, or implements as aforesaid, under his superintendence, either as agent for the owner, or on his own account, and for which a license extending beyond said day shall not have been previously obtained, and every person who, having such license, shall after its expiration, use or intend to use any still or stills, or implements as aforesaid, either as owner, agent, or otherwise, shall, before he shall so begin to use such still or stills, or other implements in lieu thereof, for the purpose of distilling spirituous liquors, apply for, and obtain from the collector appointed by virtue of the act, entitled “An act, for the assessment and collection of direct taxes, and internal duties,” for the collection district in which such person resides (or to the deputy of such collector duly authorized) a license for using the said still or stills, or other implements as aforesaid; which licenses respectively shall be granted at the option of the proprietor or possessor of such still or stills, for any or either of the terms mentioned in this act,These duties are to be paid or secured. upon the payment in money by such proprietor or possessor, of the duties payable on the said license or licenses, according to the provisions of this act, if the said duties upon such still or stills, or other implements, when added together, if there be more than one still or other implement for distilling spirits shall not exceed twenty dollars; and if they shall exceed twenty dollars, on such proprietor or possessor executing and delivering to the collector, or to his deputy as aforesaid, a bond with two or more sureties, to the satisfaction of such collector or deputy, conditioned
