Enclosure: Explanations and Instructions Concerning the Act, [26 May 1791]
[Enclosure]3
Explanations and Instructions Concerning The Act, Entitled, “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:” Passed In the third Session of CONGRESS, On the 2d of March 1791.
Explanations, &c.
SECT. 2. It appears by this section,4 that in regard to spirits imported from foreign countries, the same proceedings are to be had at the respective custom-houses, as if the present act had not passed; the provisions of which are to be considered as supplementary to those heretofore established (except as to particular alterations specified in it) as well as auxiliary to the other parts of the system introduced by this act. It is not doubted that the officers of the customs, and those appointed under this act,5 will zealously co-operate to facilitate its execution, and obviate any little embarrassments which may ensue. This co-operation has been rendered more easy and simple by appointing in some instances the Collectors, in others the Surveyors of the customs Inspectors of the Revenue.
SECT. 5. The forms of accounts contemplated by this section,6 are now in preparation, and will be transmitted with proper directions before the first day of July next.
SECT. 6. The following shall be the form of the oath or affirmation to be taken pursuant to this section:7 “I [insert here name and office of the person] do swear [or if of a religious denomination, conscientiously scrupulous of swearing—do solemnly, sincerely and truly affirm and declare] that I will diligently and faithfully execute the duties of my said office, and will use my best endeavours to prevent and detect frauds, in relation to the duties laid by the act, entitled, “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.”
SECT. 7. Every Inspector of the Revenue for a port or ports, and every deputy of such Inspector, at a port different from that where the Inspector resides, must have an office in conformity to this section.8 Every Collector of the Revenue charged with the collection of the duties on stills, must also have such an office. And in every city, town or village, there must be such an office, kept either by the Supervisor himself, or by some one of the Inspectors of surveys, or Collectors of the Revenue whom the Supervisor may think fit to nominate. It is desireable to have an office accessible (within the distance of ten miles) to every owner of a still, in order that the entry contemplated by the law may be made by each. With this view in the appointment of Collectors, an eye ought to be had to place of residence. But as the qualities of the person, rather than his place of residence, ought to decide each choice; and as it may not always be practicable to reconcile a due regard to them with the circumstance of residence, it may be found expedient, in some counties, to establish auxiliary offices under the care, and at the houses of discreet persons, who are willing for some small consideration by way of rent, to undertake the thing. The total expence of these auxiliary offices, must not exceed, in either of the districts of Virginia, Pennsylvania and North-Carolina, two hundred dollars in a year; in either of the districts of South-Carolina and Maryland, one hundred dollars in a year, nor in any other district fifty dollars in a year. Indeed this idea is not considered as applicable to those districts where there are only distilleries from foreign materials. Each of these auxiliary offices must be placed under the superintendence of a Collector of the Revenue within the county in which it may be established. This regulation, nevertheless, concerning auxiliary offices, is not intended to be enjoined, but is left to the discretion of each Supervisor, to be adopted or not as he shall judge adviseable; assigning his reasons for not having recourse to it, to the Secretary of the Treasury.
SECT. 8. This and the eleventh section9 contemplate an Inspector of the Revenue at each port. To obtain this object of the law, the following arrangement appears the most convenient. The present collection law,10 section sixth, empowers the Collector of each district occasionally, and from time to time, to employ a person to perform the duties of Surveyor at every port of delivery to which no Surveyor is assigned by the law, and to allow him a compensation similar to that of Inspectors of the Customs; which compensation by the 52d section of the same law, may be any sum not exceeding a dollar and a quarter for each day of his employment. This provision, it is presumed, was introduced for two reasons—one a general supposition that there ought to be some officer to take care of the revenue at every port at which deliveries from abroad were allowed and practiced—another that it might conduce to facilitate to coasters a compliance with the coasting act,11 by not rendering it necessary for them to go too great a distance for their outward entries: While at the same time it was not thought eligible to provide affirmatively that there should be such an officer at each, as it was supposed that the expence might be saved at such where no deliveries from foreign countries were ever made. Hence (it may be inferred) the matter has been left to discretion, and is not enjoined in every case.
It is conceived, that this provision of the collection law may be made auxiliary to the execution of the act, which is the object of these instructions, till experience shall point out a course which it may be eligible to define and fix by legislative authority.
Let the Collector of each district, then, appoint one of these persons for every port, where deliveries from foreign countries are practiced, and at which there is no other officer of the CUSTOMS, or of the REVENUE, and let the Inspector of the Revenue within whose jurisdiction such port is included, depute the same person to act on his behalf. With a view to this arrangement, the Collector of each district in which there is no Surveyor at the port of entry, and the Surveyor at each port of entry, has been constituted Inspector not only of such port, but of all other ports, within the district of the Customs to which he may belong, to which there is no Surveyor assigned.
The appointment of each of these persons, to fulfil the law, ought to be periodical, that is “from time to time,” and may be renewed at the expiration of each period. It would not however be proper, that the allowance to them per day should extend to a dollar and a quarter. A far less allowance, it is not doubted, under this modification of the thing, and for the kind of service, will command characters deserving of the trust, and œconomy in every item of expence is indispensable: A return to the Treasury from each Collector will be expected of the number of these persons by him appointed, the places for which they are respectively appointed, and the compensation allowed by him to each.
SECT. 8. The report directed to be made by this section, must be in writing signed by the Master; and must be compared with that which he makes to the Collector of the Customs.
SECT. 9. The entry to be certified pursuant to this section12 is that, not of the Master, but of the owner or consignee, according to the twenty-first section of the present collection law.13
SECT. 10. For the CERTIFICATES to be issued pursuant to this section,14 forms will be transmitted to each Supervisor, who will provide printed certificates with proper blanks, and issue them from time to time to the Inspectors of Ports; and an account is to be kept with each Inspector, of the expenditure of these certificates.
SECT. 12. The Inspectors of the Customs may be deputed by the Inspector of the Revenue for the port, to perform the duties enjoined by this section.15 The marks may be abbreviated according to the following example.
No. 1. Sh: —— Betsey,
Philadelphia,
First proof, 100 G:——
Here Sh:——would signify ship. If the vessel should be a brigantine, B: would be a sufficient designator; if a sloop, Sl: —— if a schooner, Sc: —— &c. G: —— is designed for gallons. The Supervisor is to provide and furnish the instruments for marking, to the several officers. Where the vessels are of a kind, that they cannot themselves be marked, the marks may be set on small pieces of strong paper, vellum or parchment, and sealed to the vessels.
Forms for the books here required to be kept, will be transmitted from the Treasury.
SECT. 13. Forms for the Certificates directed by this section,16 will be transmitted from the Treasury. Printed certificates, with proper blanks, are to be provided by the Supervisor of each district, and furnished from time to time by him to the several Inspectors of the Revenue for ports; keeping an account with each, of the expenditure of the said certificates. As a security against Counterfeits, an instrument for stamping these certificates with some proper impression, will be sent from the Treasury to each Supervisor, who will consequently cause the certificates to be stamped before they are issued. These certificates must be signed by the Inspector of the Revenue, for the port where they are granted. At such ports, where there are deputy Inspectors according to the instruction upon the 8th section, blank certificates so signed, must be furnished by the Inspector, to each deputy, with whom a regular account of the expenditure of the certificates must be kept. Before any deputy Inspector issues a certificate, he must countersign it.
SECT. 15. This section17 distinguishes distilleries of domestic materials in cities, towns and villages, from those in other places; it is therefore necessary to form an idea of what is to be understood by a city, town or village. In some States it is presumed the local institutions will conform to and designate the sense of this part of the act; but in others, they may lead rather to misapprehension. Some explanation consequently may be requisite. But this explanation can rather furnish some leading circumstances of distinction than afford a precise definition.
It is plain that the separation intended by the act is in the main the same with that, which in common and popular parlance separates town from country. In this sense the different duties are to apply. The town distilleries are to be rated by the gallon of the spirits produced, the country distilleries by the gallon of the capacity of each still. In those States therefore where the laws have divided the whole country into townships or towns, the legal idea of a Town must be exchanged for the popular and common one, which last must govern.
What constitutes a city, will be readily understood in each State.
By a town or village must be intended a collection of houses in close neighbourhood. The limits of each must be determined by the common understanding of the neighbourhood. Where there are any forms of magistracy particularly attached to these collections, exclusive of the surrounding country, the limits of their jurisdictions may serve as guides.
SECT. 17. This section18 relates to the distilleries, in respect to which the duty is rated by the gallon. It is conceived, that it will be a good rule for regulating the penalty of the bond in each case, to multiply the number of gallons, English wine measure, of the capacity of each still, or the aggregate of the capacities of the stills, if more than one, at any distillery, by two, and to take the product for the amount of the penalty in dollars. This proceeds on the idea that a still of any given dimensions, worked once a day for three months, would yield such a quantity of spirits, as computed at the rate of eleven cents per gallon, the lowest rate of duty on spirits distilled from foreign materials, would be equal to one dollar per gallon of the capacity of the still, to which adding one hundred per cent. for the greater security to the public, the result would be two dollars per gallon nearly, the rate, which it is supposed ought to govern the penalty. This rule however is only suggested, not enjoined. Each Supervisor may prescribe any other rule, assigning his reasons for it to the Secretary of the Treasury. The object must be to cover the public, by an adequate penalty, without giving it an immoderate or excessive appearance.
SECT. 18. A general idea has heretofore been given, with regard to the number of officers which it is deemed expedient should be appointed pursuant to this section.19 And their denomination has been prescribed by the President of the United States. The distilleries of spirits from foreign materials, and those from domestic materials in a city, town or village, must be visited by the Collector of the Revenue, under whose immediate survey they are at least twice a day, in order to observe the progress of the work, and take an account from day to day of what has been done; of which a weekly return ought to be made to the Inspector of the Revenue, under whose jurisdiction he is, distinguishing the product of each day. The Inspector from these returns ought to make and transmit a weekly abstract to the Supervisor, distinguishing the quantity made at each distillery during each week. For these returns forms will be transmitted.
Each Collector of the Revenue, having the care of one or more of these distilleries, must hold himself constantly ready to attend deliveries; so that no delay may embarrass the business of the Distiller. It may, in the progress of the thing, be found necessary to have an officer continually attending each distillery.
SECT. 19. The marks here contemplated20 may be abbreviated according to the following example:
No. 1. J——n Wilson,
Philadelphia,
First Proof, 100 G:——
J——n will here signify JOHN, and any other Christian name may be abbreviated in like manner. Forms for the Certificates here directed will be sent from the Treasury. They are to be provided, stamped and issued by the respective Supervisors to the several Inspectors upon the like terms, and under the like regulations as those herein before mentioned concerning the certificates to be issued pursuant to the thirteenth section.21 Each Inspector, after signing those furnished to him, is to distribute them to the respective Collectors, each of whom is to countersign those which shall be issued by him. Accounts of the issuing and expenditure of these certificates must be kept between the respective officers.
SECT. 21.22 The several Collectors of the Revenue must lose no time in visiting and measuring the stills under their surveys respectively; of which they must make exact returns under their hands to their respective Inspectors, specifying in these returns the name of each owner or manager of a distillery, the city, town or village, and if not in a city, town or village, the parish, precinct, township or other district (constituting the smallest sub-division of a county) and the county in which such distillery is situate, the number of stills at each, and their capacity in gallons English wine measure, the materials from which they usually distil, and the time for which they are usually employed. The Inspectors must make similar returns abstracted from those of the Collectors, and shewing the like particulars to their respective Supervisors; who on their part must make like returns to the Treasury. These different returns must be continued half yearly, so as that those to be made to the Treasury, may be received in the months of May and November.
SECT. 23. This section23 contemplates that each Collector of the Revenue is to be charged with the superintendance of a certain number of stills. This intent of the law, it is conceived, may easily be fulfilled by assigning to each the charge of all the stills within certain defined limits; as within a particular county by name, &c.
SECT. 24. Any book which may be kept pursuant to this section,24 or a copy thereof, must be left by the party wishing to avail himself of the provision therein contained, with the Collector of the Revenue under whose charge his distillery may be, who must administer the oath or affirmation prescribed to the party applying. This oath must be in writing, annexed to the book or the copy thereof, in the following form:
I [name of person] of [place of abode, occupation] do swear [or if of a religious denomination conscientiously scrupulous of oaths, do solemnly, sincerely and truly affirm and declare] that the Book [or copy of the book, as the case may be] now by me produced and shewn, doth contain, to the best of my knowledge and belief, true entries made in the said Book, at their respective dates, of all the spirits distilled from the stills therein referred to, from the day of to the day of both days inclusive, amounting to gallons, and also of the disposition thereof; and further, that there are gallons of the said spirits now remaining on hand.
A—— B——
Sworn [or affirmed, as the case may be]
the day of 17
before me
C—— D——
Collector of the Revenue.
The two days, referred to in the above form, for which blanks are left, must be the first and last of the dates of the entries in the book. The next succeding blank must be filled with the number of gallons made, and the one next after that with the number of gallons undisposed of. A—— B—— is designed to denote the place of the signature of the party swearing or affirming, and C—— D—— that of the signature of the officer. The blanks are to be filled in words at length, not figures. If the entries shall have been made by a person other than the proprietor, a similar oath or affirmation, in writing, to be taken by him, must likewise be annexed to the book, or copy thereof. These books or copies will be vouchers to the accounts of the respective Collectors. Forms for them to be furnished to the owners of stills, will be transmitted.
SECT. 25. The provisions in this section,25 in regard to stills (not worked together with other stills and) not exceeding in capacity fifty gallons, seem to be, in a great measure, abandoned by the 36th26 section; at least the penalty specified in this section for not complying with these provisions, is in respect to such stills superseded. It does not however follow, that they are to be exampted from the duty. And a compliance with that provision which regards the entry of the stills, is of great importance to the complete execution of the law.
It is understood that the entries required by this section (except in the case of those who shall be distillers of spirits on the first day of July next) will only be necessary when any person first sets up a still or distillery, in or at any particular house, building or place, or first begins to make use of such house, building or place, as a depository of the spirits by him or her distilled. It will not require the giving notice of any particular process of distillation intended to be begun in any house, building or place before entered. But those who are distillers of spirits from foreign materials wheresoever, or from domestic materials in any city, town or village, on the first day of July next, must on that day, or within three days after, that is before the fifth of July, make the entry herein required—subject on and after that day, in case of omission, to the pains and penalties specified.
SECT. 26. It is conceived that this section27 is only applicable to distilleries from foreign materials, and to distilleries from domestic materials in cities, towns and villages—not to stills, which are rated according to their respective capacities. The visitation and inspection contemplated, will probably be most conveniently done by the Collectors of the Revenue. Forms for the account directed to be taken will be transmitted. The marking may be according to the following example:
No. 1, J——n Jones,
First Proof R 20 G:——
Old Stock.
R—— signifies Rum, by which is meant spirits distilled from molasses or sugar. Whiskey or spirits distilled from grain may be expressed by W. Brandy or spirits distilled from fruits and other vegetables except grain, by B——. The account taken, or a copy thereof must be returned by each Collector to his Inspector; who must enter them in the book which he is directed to keep according to the form which will be prescribed. The certificates must be prepared, stamped, furnished, issued and accounted for in the same manner, and under the same regulations as with regard to the certificates directed by the 19th section.28
SECT. 27. Each Inspector to record in a book to be kept by him, according to a form to be prescribed, the entries directed by this section.29 The certificates herein mentioned, to be prepared, stamped, furnished, issued and accounted for in the same manner, and under the same regulations as those directed by the 19th and 26th sections.30
SECT. 28. Seizures under this section31 will require circumspection. Those made from foreign materials may be seized with greater confidence, if found without the proper certificates; the seizure of those made from domestic materials, would require other circumstances of suspicion than the mere want of a certificate, because a certificate is not in all cases a necessary appendage.
SECT. 29. This section32 is conceived to be applicable only to distilleries from foreign materials, and to those from domestic materials in cities, towns and villages; not to those in respect to which the duty is payable according to the capacity of the still.
SECT. 35. Forms for the Books contemplated by this section33 will be transmitted. The oath or affirmation, in support of them, must be in writing annexed to each book, and will be administered by the Collector of the Revenue, to whom such book is delivered. The following form is deemed eligible.
I [name of party swearing or affirming] of [name of city, town, village, parish, precinct or other district] do swear [or if of a religious denomination conscientiously scrupulous of swearing, do solemnly, sincerely and truly affirm and declare] that the entries in the Book now by me delivered and hereunto annexed, were by me made at the respective days of the dates thereof, and that they were intended by me to be, and according to the best of my knowledge, recollection and belief, are true and exact, and do verify and truly shew the whole quantity of spirits distilled at and also the whole quantity of spirits sold and sent out from the distillery, to which they are therein alleged to relate, from the day of to the day of including both the said days, the quantity so distilled during the said time, amounting to gallons and no more.
A—— B——
Sworn [or affirmed, as the case may be]
the day of 17
C—— D——
Collector of the Revenue.
The explanations concerning the form of the oath or affirmation, given in a preceding place, apply to this. The blanks are to be filled in like manner.
The books delivered to the Collectors of the Revenue are to be by them forwarded to the Inspectors of the surveys to which they respectively belong, who after comparing them with the returns and accounts received from the Collectors, shall write at foot of the oath, the word “compared,” and shall each subscribe his name and stile of office, and shall transmit the same to the respective Supervisors, who after making the like comparison thereof with the accounts and returns which shall have been rendered to them, shall certify the same in like manner as the Inspectors are required to do, and shall forward the books so certified, to the Secretary of the Treasury.
SECT. 37.34 Hydrometers for ascertaining the proofs of spirits imported, have in most cases been forwarded, and the deficiency will soon be completed. Others for ascertaining the proofs of spirits distilled within the United States, will be furnished as speedily as they can be prepared. In the mean time, the lowest rate of duty only is to be demanded; that is 9 cents on spirits distilled from domestic materials, and 11 cents for those distilled from foreign materials.
SECT. 50. This section35 empowers the Supervisors, or their lawful deputies, to administer any oath or affirmation prescribed by the law. These instructions contemplate that certain oaths or affirmations are to be administered by the Collectors of the Revenue. It will certainly be most convenient that it should be done by them in the cases in which it is proposed; and it is hoped that characters will be found for Collectors, fit for so delicate a trust. In some cases it would almost seem a matter of course that they should administer the oath or affirmation prescribed; and their power may be put out of all question by a deputation from the Supervisor, which must be made under his hand and seal, and may be in the following form:
Know all men, that I Supervisor of the Revenue for the district of have made and appointed, and by these presents do make and appoint my lawful Deputy, for the purpose of administering and taking oaths and affirmations, pursuant to the act entitled, “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.” And I do hereby give to my said Deputy, all the power and authority which I myself have or might exercise for that purpose by virtue of the act aforesaid. In witness whereof I have hereunto subscribed and set my hand and seal, the day of in the year one thousand, &c.
Sealed and delivered
in the presence of
It will probably be found convenient that a like power be given to each Inspector of the Revenue.
This point being one of considerable delicacy, it is wished that the Supervisors may consider well the safety and expediency of the arrangement suggested concerning it, and communicate as soon as may, their ideas. The prompt execution of the service in a convenient and safe mode is by all means to be aimed at.
The cost of stationary, printing, procuring marking instruments, and every other incidental charge, will be to be defrayed out of the product of the duties; and being supported by proper vouchers, will be allowed in account.
In every case in which any act is herein directed to be done to an Inspector of the Revenue, it is to be understood that it is to be done to the Supervisor, in those cases and within those surveys in which he is required to perform the duties of Inspector.
INSTRUCTIONS concerning the ACT, entitled, “An Act making further provision for the collection of the duties by law imposed on Teas, and to prolong the term for the payment of the duties on Wines.”
SECT. 1. THE store-houses contemplated by this section,36 may either be those of the importers themselves, or others to be agreed upon between them and the Inspector of the Revenue for the port. Where the importers have proper store-houses of their own, which they are desirous of having made use of for the purpose, these for the accommodation of trade are to be preferred: But they must be such as are capable of being secured by the locks mentioned in the section, so as to be inaccessible without the knowledge of the Inspector. The locks to be affixed upon each store-house must be provided by the Inspector; and to save expence, must be such as will fix and unfix. Care must be taken to provide such locks as are of the securest kind, and the two upon each store-house must be different from each other, so that the key of either lock will not open the other. Indeed it will deserve particular attention that the keys of none of the custom-house locks may fit any other than those for which they are respectively designed. In many (if not in most) cases however, it will be unnecessary to provide more than one lock, as there will be already one on the door of the building which will satisfy the importer.
The Inspectors of the Customs may be deputed in aid of the Inspector of the Revenue, for the charge of these store-houses.
These Inspectors must keep an exact account in some proper book, of the Teas of each importer, distinguishing the several kinds of boxes, chests and cases, and their respective marks.
When the importer, or his agent has occasion to remove from any store-house, the whole or any part of the Teas therein deposited, he must make application to the Inspector of the Revenue, deliver him a note in writing, of the chests, boxes or packages desired to be removed, specifying their several marks and numbers, and must pay, or secure to the satisfaction of the Inspector, the duties thereupon: Which being done—the Inspector must grant a permit for the delivery, in the following form:
| 1 |  |
No. 1, W. M. S. Canton. |
PORT of [Philadelphia] permit [Willing, Morris and Swanwick] or bearer, to, remove [ten chests] of Tea, imported in the [ship Canton] marked as per margin, the duties upon which amounting to [four hundred dollars,] have been [paid or secured.] |
| 3 | |
W. M. S. No. 1 to 3, Canton. |
|
| 4 | |
No. 5 to 8, W. M. S. Canton. |
|
| 2 | |
W. M. S. Canton. No. 10 12. |
|
| 10 | [May 1, 1791.] |
William McPherson,
[Inspector of the Revenue.]
To [John James] Inspector
Printed permits, with proper blanks formed by leaving out the words which above stand between [ ] ought to be provided. The name or firm to be inserted is always to be that of the Importer or Importers, in conformity to the third section.37 A sufficient margin must be left for the marks, the nature of which will be explained in another place.
The proviso to this section is to be thus understood. Suppose eighteen months to have elapsed from the time the whole parcel of Teas was first deposited. Suppose the duties on the quantity to be removed, to amount to one thousand dollars. The credit in this case would only be six months, which added to eighteen, would complete the original term of credit.
SECT. 3. This section renders it necessary that the permits to be granted by each Inspector of the Revenue, should remain with the Importer or his Agent. A duplicate, however, ought in each case to be furnished by him, to be left with the officer or person by whom the delivery is made, as his voucher. This officer or person when a delivery is made, ought to indorse on the permit (which is to be retained by the Importer) the word delivered, and the day, and year, and his own name.
SECT. 4. The Inspector of the Revenue for each port, must depute the Inspectors of the Customs to aid in the performance of the duty required by this section.38 The indorsement required to be made on the permit of the Collector, must be thus—“Produced this first day of May 1791,” to which must be subjoined the signature of the Inspector of the Revenue. It will be found convenient that the marks to be set on the respective chests, boxes and packages, should besides expressing a number and the name of the vessel, designate the Importers, and the qualities of the Teas, as classed in the law. How this may be done with brevity, will be understood by an explanation of the marks in the preceding example. Willing, Morris and Swanwick, are there supposed to be the importers of the Teas. The initials of their names are therefore taken W. M. S.—which letters may serve instead of the names at length. The first of the four marks is intended to denote the first class of teas, namely Bohea, which is done by placing the number of the chest or package first, on the left hand, on a line with the initials of the Importers names. Thus No. 1. W. M. S. Canton.
The second of the four marks is intended to denote the second class of teas, namely Souchong and other black teas, which is done by placing the number of the chest or package after the initials of the name, on the right hand and in a line with them, thus—W. M. S. No. 1.Canton
The third of the four marks is intended to denote the third class of teas, namely Hyson, which is done by placing the number of the chest or package above the initials and the name of the ship, thus—No. 5 W. M. S. Canton.
The fourth of the four marks is intended to denote the fourth class of teas, namely Green Teas other than Hyson, which is done by placing the number of the chest or package below the initials and the name of the ship, thus—W. M. S. CantonNo. 10
The progression of the numbers ought to begin and terminate with each class. Thus if there should be eight chests of Bohea, and six chests of Souchong, the Bohea should be numbered 1 to 8, and the Souchong 1 to 6, etc. Where the packages containing teas are of a kind not capable of being marked to advantage, the marks may be set on small pieces of vellum or parchment, and sealed or glued to the packages.
Let the following be the form of the Certificate to be granted for each chest, box or other package:
[William McPherson]
Inspector of the Revenue.
Printed Certificates with proper blanks for this purpose, will be indispensable.
The expence of Stationary, Printing and providing instruments for marking, must be defrayed by the Collector, and charged to the United States.
☞ It has been made a question whether the credit for two years allowed by the Act,39 may not be obtained by giving bond with sureties, but without a deposit of the teas. A construction of this kind is unfounded and inadmissible. The despoiting of the Teas is an indispensable condition of the allowance of the credit for the above mentioned term.
Finis.
3. Copy, New-York Historical Society, New York City.
4. Section 2 of this act reads as follows: “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” ( 199).
5. Section 4 of this act provided “That the President be authorized to appoint, with the advice 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” ( 200).
6. Section 5 reads as follows: “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 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” ( 200).
7. Section 6 reads as follows: “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, shall within three months thereafter be transmitted to the comptroller of the treasury, in default of taking which oath or affirmation, the party failing shall forfeit and pay two hundred dollars for the use of the United States, to be recovered with costs of suit” ( 200).
8. Section 7 reads as follows: “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 building, he or she shall forfeit and pay for so doing, one hundred dollars” ( 200–01).
9. These two sections read as follows:
“Sec. 8. And be it further enacted, That within forty-eight hours after any ship or vessel, having on board any distilled spirits brought in such ship or vessel from any foreign port or place, shall arrive within any port of the United States, whether the same be the first port of arrival of such ship or vessel, or not, the master or person having the command or charge thereof, shall report to one of the inspectors of the port at which she shall so arrive, the place from which she last sailed, with her name and burthen, and the quantity and kinds of the said spirits on board of her, and the casks, vessels or cases containing them, with their marks and numbers; on pain of forfeiting the sum of five hundred dollars” ( 201).
“Sec. 11. And be it further enacted, That all spirits which shall be imported as aforesaid, shall be landed under the inspection of the officer or officers of inspection for the place where the same shall be landed, and not otherwise, on pain of forfeiture thereof; for which purpose the said officer or officers shall, at all reasonable times, attend: Provided, that this shall not be construed to exclude the inspection of the officers of the customs as now established and practised” ( 202).
10. “An Act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels” ( 145–78 [August 4, 1790]).
11. “An Act for Registering and Clearing Vessels, Regulating the Coasting Trade, and for other purposes” ( 55–65 [September 1, 1789]). The Coasting Act was amended by “An Act to explain and amend an Act, intituled ‘An Act for registering and clearing Vessels, regulating the Coasting Trade, and for other purposes’” ( 94–95 [September 29, 1789]).
12. Section 9 reads as follows: “And be it further enacted, That the collector or other officer, or person acting as collector, with whom entry shall have been made of any of the said spirits, pursuant to the act intituled ‘An act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandises imported into the United States, and on the tonnage of ships or vessels,’ shall forthwith after such entry certify and transmit the same, as particularly as it shall have been made with him, to the proper officer of inspection, of the port where it shall be intended to commence the delivery of the spirits so entered, or any part thereof: for which purpose, every proprietor, importer or consignee, making such entry, shall deliver two manifests of the contents (upon one of which the said certificate shall be given) and shall at the time thereof declare the port at which the said delivery shall be so intended to be commenced, to the collector or officer with whom the same shall be made. And every permit granted by such collector, for the landing of any of the said spirits, shall previous to such landing, be produced to the said officer of inspection, who shall make a minute in some proper book, of the contents thereof, and shall endorse thereupon the word “INSPECTED,” the time when, and his own name: after which he shall return it to the person by whom it shall have been produced; and then, and not otherwise it shall be lawful to land the spirits therein specified; and if the said spirits shall be landed without such endorsement upon the permit for that purpose granted, the master or person having charge of the ship or vessel from which the same shall have been so landed, shall for every such offence forfeit the sum of five hundred dollars” ( 201).
13. Section 21 of the Collection Law provided that “the owner or owners, consignee or consignees of any goods, wares or merchandise on board of any such ship or vessel, or in case of his, her or their absence or sickness, his, her or their known factor or agent, in his, her or their names, within fifteen days after report of the master or person having the charge or command of such ship or vessel to the collector of the district for which such goods, wares or merchandise shall be destined, shall make entry thereof with the said collector” ( 160–61).
14. Section 10 reads as follows: “And be it further enacted, That whenever it shall be intended that any ship or vessel shall proceed with the whole or any part of the spirits which shall have been brought in such ship or vessel from any foreign port or place, from one port in the United States to another port in the said United States, whether in the same or in different districts, the master or person having the command or charge of such ship or vessel, shall previous to her departure, apply to the officer of inspection, to whom report was made, for the port from which she is about to depart, for a certificate of the quantity and particulars of such of the said spirits as shall have been certified or reported to him to have been entered as imported in such ship or vessel, and of so much thereof as shall appear to him to have been landed out of her at such port; which certificate the said officer shall forthwith grant. And the master or person having the command or charge of such ship or vessel, shall within twenty-four hours after her arrival at the port to which she shall be bound, deliver the said certificate to the proper officer of inspection of such last mentioned port. And if such ship or vessel shall proceed from one port to another within the United States, with the whole or any part of the spirits brought in her as aforesaid, without having first obtained such certificate; or if within twenty-four hours after her arrival at such other port, the said certificate shall not be delivered to the proper officer of inspection there, the master or person having the command or charge of the said ship or vessel, shall in either case forfeit the sum of five hundred dollars; and the spirits on board of her at her said arrival, shall be forfeited, and may be seized by any officer of inspection” ( 201–02).
15. Section 12 reads as follows: “And be it further enacted, That the officers of inspection under whose survey any of the said spirits shall be landed, shall upon landing thereof, and as soon as the casks, vessels and cases containing the same shall be gauged or measured, brand or otherwise mark in durable characters the several casks, vessels or cases containing the same, with progressive numbers; and also with the name of the ship or vessel wherein the same was or were imported, and of the port of entry, and with the proof and quantity thereof; together with such other marks, if any shall be deemed needful, as the respective supervisors of the revenue may direct. And the said officer shall keep a book, wherein he shall enter the name of each vessel in which any of the said spirits shall be so imported, and of the port of entry and of delivery, and of the master of such vessel, and of each importer, and the several casks, vessels and cases containing the same, and the marks of each: and if such officer is not the chief inspector within the survey, he shall as soon as may be thereafter, make an exact transcript of each entry, and deliver the same to such chief officer, who shall keep a like book for recording the said transcript” ( 202).
16. Section 13 reads as follows: “And be it further enacted, That the chief officer of inspection within whose survey any of the said spirits shall be landed, shall give to the proprietor, importer or consignee thereof, or his or her agent, a certificate to remain with him or her, of the whole quantity of the said spirits which shall have been so landed; which certificate, besides the said quantity, shall specify the name of such proprietor, importer or consignee, and of the vessel from on board which the said spirits shall have been landed, and of the marks of each cask, vessel or case containing the same. And the said officer shall deliver to the said proprietor, importer or consignee, or to his or her agent, a like certificate for each cask, vessel or case; which shall accompany the same wheresoever it shall be sent, as evidence of its being lawfully imported. And the officer granting the said certificates, shall make regular and exact entries in the book to be by him kept as aforesaid, of all spirits for which the same shall be granted, as particularly as therein described. And the said proprietor, importer or consignee, or his or her agent, upon the sale and delivery of any of the said spirits, shall deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same; on pain of forfeiting the sum of fifty dollars, for each cask, vessel or case with which such certificate shall not be delivered” ( 202).
17. Section 15 prescribed the duties upon “all spirits which after the said last day of June next, shall be distilled within the United States, from any article of the growth or produce of the United States, in any city, town or village” ( 203).
18. Section 17 reads as follows: “And be it further enacted, That the said duties on spirits distilled within the United States, shall be paid or secured previous to the removal thereof from the distilleries at which they are respectively made. And it shall be at the option of the proprietor or proprietors of each distillery, or of his, her or their agent having the superintendence thereof, either to pay the said duties previous to such removal, with an abatement at the rate of two cents for every ten gallons, or to secure the payment of the same, by giving bond quarter-yearly, with one or more sureties, to the satisfaction of the chief officer of inspection within whose survey such distillery shall be, and in such sum as the said officer shall direct, with condition for the payment of the duties upon all such of the said spirits as shall be removed from such distillery, within three months next ensuing the date of the bond, at the expiration of nine months from the said date” ( 203).
19. Section 18 reads as follows: “And be it further enacted, That the supervisor of each district shall appoint proper officers to have the charge and survey of the distilleries within the same, assigning to each, one or more distilleries as he may think proper, who shall attend such distillery at all reasonable times, for the execution of the duties by this act enjoined on him” ( 203).
20. Section 19 reads in part as follows: “And be it further enacted, That previous to the removal of the said spirits from any distillery, the officer within whose charge and survey the same may be, shall brand or otherwise mark each cask containing the same, in durable characters, and with progressive numbers, and with the name of the acting owner or other manager of such distillery, and of the place where the same was situate, and with the quantity therein, to be ascertained by actual gauging, and with the proof thereof. And the duties thereupon having been first paid, or secured, as above provided, the said officer shall grant a certificate for each cask of the said spirits, to accompany the same wheresoever it shall be sent, purporting that the duty thereon hath been paid or secured, as the case may be, and describing each cask by its marks; and shall enter in a book for that purpose to be kept, all the spirits distilled at such distillery, and removed from the same: and the marks of each cask, and the persons for whose use, and the places to which removed and the time of each removal, and the amount of the duties on the spirits so removed” ( 203–04).
21. See note 16.
22. Section 21 reads as follows: “And be it further enacted, That upon such stills which after the last day of June next, shall be employed in distilling spirits from materials of the growth or production of the United States, in any other place than a city, town or village, there shall be paid for the use of the United States, the yearly duty of sixty cents for every gallon, English wine-measure, of the capacity or content of each and every such still, including the head thereof” ( 204).
23. Section 23 provided that “the said duties on stills shall be collected under the management of the supervisor in each district, who shall appoint and assign proper officers for the surveys of the said stills” ( 204).
24. Section 24 provided that “the proprietor of any such still, finding himself or herself aggrieved by the said rates, shall enter or cause to be entered in a book to be kept for that purpose, from day to day when such still shall be employed, the quantity of spirits distilled therefrom, and the quantity from time to time sold or otherwise disposed of, and to whom and when, and shall produce the said book to the officer of inspection within whose survey such still shall be, and shall make oath or affirmation that the same doth contain to the best of his or her knowledge and belief, true entries” ( 204).
25. Section 25 concerned the regulations for establishing distilleries ( 205).
26. Section 36 exempted “any person who shall employ one still only, and that of a capacity not exceeding fifty gallons” from penalties arising from failure to obey the regulations prescribed in Section 25 ( 208).
27. Section 26 concerned the procedures for inspection by the excise officers ( 205).
28. See note 20.
29. Section 27 reads in part as follows: “And be it further enacted, That every importer of distilled spirits, who, on the first day of July next, shall have in his or her possession any distilled spirits, shall, within three days thereafter, make due entry thereof with the officer of inspection within whose survey the same shall then be; who shall mark the casks, vessels or cases containing such spirits, in like manner as is herein before directed touching such spirits as shall be in the possession of distillers on the first day of July next, and shall grant the like certificates therefor as for such spirits, which certificates shall accompany the respective casks, cases and vessels to which they shall relate, wheresoever they shall be sent, and such importer, his or her agent, upon the sale and delivery of any of the said spirits, shall deliver to the purchaser or purchasers thereof the certificate or certificates which ought to accompany the same, on pain of forfeiting fifty dollars for each cask, case or vessel with which such certificate shall not be delivered” ( 206).
30. See notes 20 and 27.
31. Section 28 provided “That if any cask, case, or vessel containing distilled spirits, which by the foregoing provisions of this act, ought to be marked and accompanied with a certificate, shall be found in the possession of any person unaccompanied with such marks and certificate, it shall be presumptive evidence that the same are liable to forfeiture, and it shall be lawful for any officer of inspection to seize them as forfeited” ( 206).
32. Section 29 reads as follows: “And be it further enacted, That it shall be lawful for the officers of inspection of each survey at all times in the daytime, upon request, to enter into all and every the houses, store-houses, ware-houses, buildings and places which shall have been entered in manner aforesaid, and by tasting, gauging or otherwise, to take an account of the quantity, kinds and proofs of the said spirits therein contained; and also to take samples thereof, paying for the same the usual price” ( 206).
33. Section 35 reads in part as follows: “And be it further enacted, That every distiller of spirits, on which the duty is hereby charged by the gallon, shall keep or cause to be kept, an exact account of the said spirits, which he or she shall sell, send out, or distil, distinguishing their several kinds and proofs, and shall every day make a just and true entry in a book, to be kept for that purpose, of the quantities and particulars of the said spirits by him or her sold, sent out or distilled on the preceding day; specifying the marks of the several casks in which they shall be so sold or sent out, and the person to whom and for whose use they shall be so sold or sent out: which said books shall be prepared for the making such entries, and shall be delivered upon demand, to the said distillers, by the supervisors of the revenue of the several districts, or by such person or persons as they shall respectively for that purpose appoint, and shall be severally returned or delivered at the end of each year, or when the same shall be respectively filled up, (which shall first happen) to the proper officers of inspection; and the truth of the entries made therein shall be verified, upon the oath or affirmation of the person by whom those entries shall have been made, and as often as the said books shall be furnished upon like demand by the proper officers of inspection, to the said distillers respectively” ( 207).
34. Section 37 concerned proof marks for “casks, vessels, and cases containing any distilled spirits” ( 208).
35. 210.
36. Section 1 reads in part as follows: “The teas, for the duties whereof the said bond shall be accepted, shall be deposited at the expense and risk of the said importer, in one or more storehouse or storehouses, as the case may require, to be agreed upon between the said importer and the inspector, or other officer of inspection of the revenue, for the port where the said teas shall be landed; and upon every such storehouse, the said inspector or officer of inspection shall cause to be affixed two locks, the key of one of which locks shall be kept by such importer, his or her agent, and the key of the other of which locks shall be kept by the said inspector, or by such other person as he shall depute and appoint in that behalf; whose duty it shall be to attend at all reasonable times, for the purpose of delivering the said teas out of the said storehouse or storehouses. But no delivery shall be made of any of the said teas without a permit in writing, under the hand of the said inspector or officer of inspection. And in order to the obtaining of such permit, it shall be necessary that the duties upon the teas, for which the same shall be required, be first paid, or, at the option of the party or parties applying for the same, secured to be paid in manner following; that is to say: The said party or parties shall give bond with one or more surety or sureties to the satisfaction of the said inspector, in double the amount of the duties upon the quantity of teas in each case to be delivered, with condition for the payment of the said duties, if the same shall not exceed one hundred dollars, in four months; or, if the same shall exceed one hundred dollars, and shall not exceed five hundred dollars, in eight months; or, if the same shall exceed five hundred dollars, in twelve months; Provided always, That the time to be allowed for the payment of the duties upon any parcel of teas to be delivered, shall not be such as to extend the credit for such duties beyond the term of two years originally allowed upon the depositing of the said teas” ( 219–20).
37. Section 3 provided that “the permits which shall have been granted by such inspector, for the delivery of any teas, out of any storehouse wherein they shall have been deposited, shall be received by such collector towards satisfying any bond, which shall have been, in the first instance, taken by the said collector, touching the said teas; which permits shall therefore specify the amount of the duties which shall have been paid or secured upon the teas to be delivered in virtue thereof; and the name of the ship or vessel in which they shall have been imported, and of the importer or importers thereof” ( 220).
38. Section 4 reads in part as follows: “And be it further enacted, That all teas which, after the first day of April next, shall be imported into the United States from any foreign port or place, shall be landed under the care of the inspectors of the revenue for the ports where the same shall be respectively landed; and for that purpose every permit which shall be granted by any collector, for landing the same, shall, prior to such landing, be produced to the said inspector, who by an endorsement thereupon under his hand, shall signify the production thereof to him, and the time when; after which, and not otherwise, it shall be lawful to land the teas mentioned in such permit. And the said inspector shall make an entry of all such permits, and of the contents thereof; and each chest, box or package containing any teas, shall be marked by the officer under whose immediate inspection the same shall be landed, in legible and durable characters, with progressive numbers, and with the name of the vessel in which the same shall have been imported. And the said officer shall grant a certificate for each such chest, box or package, specifying therein the name or names of the importer or importers, the ship or vessel in which the same shall have been imported, and the number thereof to accompany the same wheresoever it shall be sent” ( 220).
39. See note 36.