?QL. I
f* > .
’ PBIUTED WBBBLT,
1 HT UODGh is Si'L>QNXELL.
# mm CON DITIONS.
* The Annual Subscription will be
three dollars, half in advance.
& Subscribers living out of the State will
pay the whole subscription upon the deli
r j| , v%ryof the first number.
•ft No Subscriptions will be received f<xr
Loss than one year t and no paper thall Oe
discontinued until arrearages are paid.
Advertisements will be inserted at the
customary rates. r \ •
xar Letters addressed to the Edi»
Tp& following GE&7*LKMBN are re
quested and authorized to receive Sub
qkriptioTjg and give receipts for this
* paper, viz :
Wiftkinsville, Dr. Wm. Wright Sc
Joseph Mgsa.
A Jackson county , Capt. Boyle.
Lexington*— The Post Muster.
Greene county) Mr. Wyley Gres-
Jham, P. M, Greenesboro\ Mr. Grunt,
% M. Grants'*}lie, and the Post
faster, Powelton.
Wii-kes county— ►Mr. James Wing
ed, P. M. Washington, and Mr.
4&obcrt Grier.
Raysville—lStv. John Barnett.
e y Columbia Cburf~lfouse— P. Muster.
) ‘Haneoch- *Mr. Abercrombie, P.
and Joseph Bryan, Esq*
Elbertan— A'lr. Win. Woods.
fietersburgh— Mu Alex. Pope.
* Augusta —Mr. Fraser, P. M. and
F- Phiniay.
“Morgan- Mr. Cunningham, P. M.
Jasper —Dr. Shorter. ‘
Putnam— Brice Gaither, Esq.
Milled gcv ille—T he Post Master.
.T- Madison county —Mr. Long, V. 4 M.
William Hodge\ Esq.
The Post Master and
Rev. Messrs. Thomas Newton
JjHd Sampson Lane,
v Washington county— OtPtral Irwin.
* Warren —l lit* Post 1 Master.
jLincoln—'Vho. Post Muster.
Bat nett, Esq.
Midway— John E- Fraser, Esq.
St. Major Clark, P. M. •
Abbeville, S. Co—Mr. Moses W.
*
1 RACT? of the several existing
acts of Congress laying duties on //-
senses to distillers and on spirits dis
failed; to which is subjoined) the
forms if Papers required from a dh
under the act oj December
.2; st. iai4.
* *AUKI> DkVCKMBfiR 22, 18 ‘,4 }
V* From t he:<jft of July 24, 1814.
i sit endeted bv the and
Wfouse of . representatives of the United
{bates of America in Congress assem-
That every person who, on tlv* >
W*t day 6fJanuary next shall be the
4wncr of any still or stills, or other
implement in lieu of stills, ustxf (or j
tie purpose of dLtifhng spirituous
luors, and who shall have such still
or Hills, or implements as aforesaid r
Under his superintendence, either as
tgent for the owner or on his^dwn
shall, before the said day,
«tld every person who, after the said
day, shall use or intend to usib any
prill or stills, implements or as
fete said, either as owner, agent or
otherwise, shall before he shall be
k|ph to use suth still or stills, or other
“implement in lieu thereof, for the
trpose of distilling v spunttious li
ow» apply for tfnd obtam From the
llactor appointed by virtue of the
, Act Entitled l* an act ibr tbe v assess
and collection of direct taxes
*nd internal duties,” for the bollec
■Ktn district in \yhfoh such person
45psides for to the deputy of sitch col
lator duly a license for v
musing such stiH or stills, or other im
plements as aforesaid; which lieen-
shall be granted at
the option of the proprietor or pos
oessot of su6h still or stills, for any or
Cither of the terms mentioned in this
j®y such proprietor or possessor, of
Che duties payable on said license
or licenses according to the provi
sfooa of this acti <ifce dutip shall
dot exceed five dollars, and if they
abaft -exceed five dollars, on such
proprietor or possessor executing
nCd delivering, to. the collector or to ,
ime or iu°re suretfos, to fu
ditfonal for the payment of such du • j
shall have been granted. And
said bond shall be takers in the name
of the United States of America,
and in sucij form as shall b<*prescrib
ed by the treasurydepartment.
And if any. person shall after the
said first day of January nest, use or
cause to be used, any still or stills or
implements as aforesaid, in distilling
spirituous liquors, or shall be ,the
owner of, or under his superinten
dence, either as agent or otherwise}
any still or anils, or other imple
ments as aforesaid, which shall, after
the said day, have been used as afore
said without having license .therefor
as aforesaid, continuing in force fo
the whole time during which the
said still or stills or implements as
aforesaid, shall have been thus used!
every stich person shall forfeit and
pay the sum of one hundred dollars,
with double the amount of duties
which would hate been payable for
the term during which sirch still or
stills, or implements an afo resaW
shall be thus used, had ‘he said stiW
or stills* or implements aforesaid
been entered according to the prov -
sions of this act, to be recovered
with costs of suit.
&oc . 2. And ft ‘ further erufeied,
I hat the licenses aforesaid sinill and
may be granted for and during th
following terms or periods, foid
the pav merit or securing of paymv.pt
as aforesaid, bfthe ( duties underov
tinned 1 , namely t
for a still or stills employes!
distilling ‘spirits from domestic m*
terialv for k license for the emplo* • i
ment thereof for and • during. V}£
term ,of two weeks, nine cents *
each gallon of the capacity of evr
such still including the head ih'M
of ,• lor a license for and during Uiv
term of one month, eighicJn cW*,
lor each gallon of its capacity as , a
ioresaid i fora Ikervse for and,during
the term'of two • months, thhty two
cents for each gallon of its capacity
as aforesaid ; for a license for and
during the term of three month*?
forty.two cents for'each gallon of its
capacity as aforesaid ; for a licen
for and during the term of; four
months fifty-two cents for each gal
lon of its capacity as aforesaid j for
a license for and during the term or
six months, seventy cents for each”
gallon of its capacity as aforesaidi*
Provided That there shall be pa and up»
on each still employed wholly in the
distillation of lWs, but orm half the
rates of duties abovemen honed, ac
cording to the capacity of such
still.
Fora stdl br stills employed in
distilling spirits from for&tgii .mate
rials, for a license hfm the employ
ment thereof for and during the tehn
Qf one month, twenty five cents for
eacH gallon of the capacity of every
such stilly including the head there
of s for a license for and during the
term of three months, sixty ©eats
tot each gallon oi it . capacity as a~
fore said for a license for and during
the term of six itidntiis, one hundred
and five cents For each gallon of ns
capacity as aforesaid/ for a license
for one hundred and thirty-five cents
lor each gallon of iti capacity as a
foresaid
And for every b uler, however
constructed, employed for the purk
pose Os generating steam in those
distilleries where wooden or other
vessels are used instead of metal stills
and the action of steam is substitu
ted to the immediate application of
fire to the materials from which the
spirituous liquors arc distilled, for
a license forthe employment thereof
double the amount on each gallon
of the capacity Os the said boiler, in
cluding the head thereof, which
would be payable for the said license
it granted for the same term, and
for *thc employment on thd* same
materials of a still or stills, to the
Contents of whiefo being the materials
from whence the spirituous ‘liquors
are drawn, an immediate application
of fire during Che process Offdistilla
tion is made.
Sec. 3. And.he ft further enacted
That it shall be the duty of the col
lectors within their respective disr
trifcts, to grant licenses for distilling.
w h*|pi licenses shall be marked with!
a mark, denoting the rate of duty
thereupon, and shall be signed, by
the commissioner of the revenue, Sc
fie fog Com. te reigned by the collector ;
Who sh*li tissue the same or cause the
‘same to fge issued diailbe granted*
to .any person M\o shall desire the
>amc, upon application t 0 writing,-
ATHENS, THURSDAY, i JANUARY 20, 181 i»
payment as ajpresakl of the stt xn or
du*y payable by this act upon each
i i equested.
Sec*4- And be it f.trthe*- enacted,
. That the application, in writing to
be made by any person applying for
a licence for distilling as aforesaid
shall state the pUcs of distilling the
numberand contents of the still or
stills, boiler or boilers,’ aid Whether
intended to distil spirituous liquors
from foreign or domestic materials.
And every person making a false
Statement in either of the said parti
culars, or who shall distil spirituous
liquors from materials other than
those stated in the application Afore
said; as well as the owner or sopir
intendent of any distillery, still, or
stills, with respect ta Vfhich such,
false statement shall have been
made, or which shail be thus unlaw
fully employed, shall forfeit and'pay
the sum of ode hundred and fifty
dollars, to be recovered with cost of
suit* A 1 ; r *
[ Sec. ,5. And be.it further enacted,
1 bat every such oiSiector*, or iiis de
■puiv. duly authorised under his
> hand and seal, shall be authorised to ‘
. ply. at all reasonable tirties, for ad
i. miitance into any distiiiery or place
v here any still or stills are kept or
used within his collection district,
f r y the purpose of examining and
m a c u; ing the said still or stills, bof
ror boilers. Arid, every owner of
•uch distillery; still or stills, or per
s having the care, superintendence,
manuivciucnt of the same who
a. ail refuse to admit such officer as
, i 1 ore said, or to suffer him to exam
in and measure the Still or stills,
oiler or boilers, shall, for every
sue it refusal, forfeit and pay the
sum of five hundred dollars.
From the act of April .8, 1814. 1
Sec, S- And (/e ‘.it further enacted. r ,
That upon the sale or transfer of
‘any iicensed‘sti’l or boiler, or othtb’
vessel used in the right
©f using tiie same during, the term
fur which” such ‘license shall re- “
main in force, shall accrue to the
new proprietor cr possessor ; entry
of such sale or transfer hdviUg been
previously mule at the office of the
xnllercor for the district, ny the per
->.on selling or t ran sieving the same,
uid the same having been endorsed
un toe Original licefee#
Sec. 4 And be it farther enacted
That in case any still, boiler, or pthbr
vessel, used in distillation, shall be
burnt or oiiiet’wiso destroyed, the
collector for the district wherein the
same shall have been a.dtiate, shall be
empowered, and is hereby directed
to remit such portion of the duties
which may f&ve been bonded for the -
license granted therefor, add shall at
the time of the burning or destruc
tion thereof, .remain"’ unpaid, ‘as
would have secured for the time
between such burning or destruction
and the expiration of the period for
which such license was gantdd :
Provided, That previous to such re
nit ssion, the said burning of destruc
tion snail be verified, under the oath
or affirmation of the owner or super
intendent ot such still, boiler, or oth -
er vessel, before a judge or justice
of the peace residing within the said
district.: And Provided , That the
said Judge or justice shall endorse
on 6aid certificate his belief oT the
facts therein set forth, and that the
burning or destruction did not arise
from a fraudulent intent to defodud
the revenue, and in case of such re- ,
mission of duties the license previ
ously gfanted for such stiib or boiler,
or other vesiel tisdft io distillation,
shall be of no further avail#
Sec. 6>. And be itTurther enacted?
That in case any person or persons
t 6 whom a license for empU&’ing a
still in distilling spirituous liquors
may be granted, shall die before the
commencement or during the pefiod
thereof, the heirs, executors, or ad*
minist raters, df such person or per
sons, shall be authorised to employ
the same for the unexpiredf period of
such license : Provided, An applica-:
tioh previous to using thi same, be
tuade in writing by the said hens,
executors, or administrators, to the.
collector for the &is»rict, and that
a certificate of such transfer be en- ’
dorsed thereon by hftiu without
which certificate this provision shall j .
be of no avail. , ,
['An act to provide additional revenues
/'■for defraying iHe expenses of govern?
merit, aid maintaining the puoUf
, hredit, /j fj* n g dfiti ss m spirtfs ifis- -
fa fitted indite Unit Id States, and terri*
t act laying duties on licenses to tlis*
tillers of spirituous liquors. ...
[Fussed (he 2 Is* div of December,
1814. Jl’ r ' ): V
Be it enacted by the sch tte and hvtse
of representatives of the United Stales
Os America in, congress assembled
Phut fro*n and after the first dny of
February next, there shnll.be paid
upon all spirits, unless hereinafter
especially excepted which after the
said dav* shall be distilled within r he
United States and .territories thereof,,
kn any still or stills, or in any other
vessel, or by aid c’f anv boiler, «s de*
‘hned in the act entitled “ an art lay
• rig duties qn liecmiex to distiUers of
spirituous liquors,’ itFadditton to the
duties, payable for licenses therefor,
the duties following, that is to say ;
for e'tat gallon of such spirits dKti*
led wholly or in part, frqm foreign
materials- 20 cents, & foi ev-tv, gal
lon of sucli spirits distilled from do
-raestic materials. 20 which said
duties .shall fee paid by the owner, u*
or stipe rmtendem of the s ill.,' 1
ory other vessel in . watch. the said
spirits: shall Jiave been distilled, l ie
amount thereof payable by any one
persdn', at any one tune, if,not ex«*
ceeding ten dollars shall, and if e\*
deeding ten dollars, may, be- paid m
money With the reduction, of two per
centum at the time of rendering the
accounts of'spirits scf chargeable
with dtity, required to Jbc rendered
by the secoqd section of ibis act, or
without and edict ion at the next üb*t>
quent time* prescribed for. rendering
such accounts, - . • , . - • -
. >■ •> , ■ •> . a-. •
Sec. 2. And be it further enancted*
That every person Who, oh the first,
day of February next, shall be the
owner,of any still or boiler* or other
vessel used pr in tended to bo used tor
the purpose of distilling spirituous
liquors, and, ,\vho shall have such
still or bcilet', or other vessel) under,
his superintendence, either us agent
for tfee owner or on his own account,
sVplb before live'said day# and every
person who, after the ‘lakl day, shall
use or intend to use any still if bpi>
ler, or other vessel as aforesaid, ei
ther as owner agent or oiliei wise*
•shall, before he siri.il begin so to use
or cause tne sanie to be Used, give 0
bond m~ such fo*m as shall be pre
scribed by the treasury department*,
with at Jeast two to the sa
tisfaction of the collector of internal
duties for the district in Which, the
same shall be situate, in a sum not
icss than the computed duties for
one, year, nor less than one thousand
dollars, that fee will before using and
causing 1 the same to be used, make
true and ex%.t entry* and report in
writing to the “said collectors of eve
ry such still or boiler, or dther ves
sel, owned or superintended by him,
with the capacity thereof, the name
of the owner, agent, add superinten
dent, the placet w’herfe situate, and
whether intended to be employed bn
foreign or dd me Stic mate rials, with
the quantity of domeUid spirits, in
g dlons, which he may have on hand ;
that he will thereafter before using
or causing the same, id be used,
make entry>nd report of any other
stiLU or . boiler, or other ‘vessel, used
or intended to fee used for’the purpose
of distillation! that he may own or
have the agency dr superintendence
ofi with’ the capacity thereof, the
names of't lie agent owner and super-,
miendent, the place jfrhere Situate,
and whether Ifiiended to be employ
ed oh foreign or domestic materials*
with information from time to’ time
of any change in the form, capacity,
agency, ownership, or superinten
dence which all or either of the said
stills* or boilers, or other vessels may
undergo? that he will from day to
day, enter or cause to fee entered,
in a book to be kept by him for that C
purpose, and which shall be open at
all tiples between the rising arid set- j
ting of the sun for Che inspection’
of the said collector^who may .take •
minutes, memofaheiums* or trails- ‘
cripts thereof, the number of gallons *
of spirits distilled, keeping separate
accounts cf the spirits distilled from
tuieigh and domestic tn ate rials /
and will render to the said collector
on the first uuys ol January,. Apnl*
July; and October, m each year, or
within ten day s% th ere after, a general
account .in writing- taken from hrs
books, of the neither of gallons of
each kind dtspu its distilled for three
months prtcaedmg said Jays, or for •
k such portion thereof as ipay have*’
elapsed from the dk\e of the said ctk *
ity* ffd ort the sTaid dayr. whie h *
1 said deliver to th* collector
the original .book of.entries, whAl*
Hook sha|l bf rr'Ttjf><l hv t!v* \r.:l •
ficer ; that he will verrfv or can it. lot
be .verified the sa l 1 entries repots,
bool>« and general accounts- oh o.nft
or iffFirmall on to be vk en la*Wr '4
the collector or sqp>c*. offikser author*
ized bv the lews, n f the .state* to d
minisP r the same* accqycllr / to H.r»
form require dly tivs act, w!r rr the
sapae’s prescribed .; and that he,will
pay to the said collector, fly#
which, bv this act, om-bt toJu* ;v;irl
ron the spirits-so distilled and hi the?,
stul account mrnlionyl.rtf ,r.ot ex
ceeding ten (\6llafs, at the thUe, of
rendering an ilieredf. with a
deduction of nvo per centum and
tjpij dollars, a?
the said, time wijth ai>ke deduction,
oka; next *.ubsgqu/*nt t».rne p.re
scribed, for rendering such
without deduction, and the said bqm)
ni»y t fro.m , time to time..ati.rhe d'ise
cre.tion of said collector, be.renewed
‘>r changed «n regard to the burettes
at and penalties thereof. <r ; , . t> . .
Secv 3. A»ld hr- it further enacted,
Khat the entries made in the
id t;io distill-r. required to he kqvt
■by..the second, section; of tlv,s ;;rt*
sfia 11, on U,»e Wid fir>ttiays of Janii;i
rv» Apvd. July and October, or with
in ten days ih-ev*eaf}<r» he verified* by
i ;e oat!) or affiimathj|Jetp be tte.oij
as aforesaid, of tK-p. : t/au or persoiWi
Xby wlicpn fetich .enep-je* *MI have
been madei - which quaijficarir •> shall
hi evitified at the e l i<l ass enlries
by the colleclqr, or o/liqe* acfmf* bU
lei’ihg the 6 t aiYHß*,diixl sh th® /n fv; 1 -
stn-ite:as fcUoy-s Off and • s'-\• ur . ’Apr
affirm j that v tiie, ; forego fiu; rig*
Were made by me on th- vv.-- i-.%«/
days specified, ioul th.it 1 -/ {•« ac
cording to the best oi . ; ;
ftifid belief, the whou- < f .
spit its distilled at the dry . ./yd
e<l b^-.- the cove, * —.. Jr
moulding IpU- ,\ -ibd
fr./tii douyestic male rials'. <m !--- -
gallons distilled from £v% «kpi! viX<ii£ : »
•;> g. , ;•» ~0/. ; *'/ ‘-*■ a ‘ *
Svh- 4- Arid be’ it. further tnarte.V
if hat the owner, agent or. suite nn’.ttpV
dent aforesaid* Case the cx>
rigip.il entries required to he * inh
in his bootk by the second section
o- his ac t shall not be made 1 y hip** ‘
selh subjoin to-the oath or cftfnba#*
on of the person by Whom tlu v; were
midb, the following oath or aiFinnar,,
tion .tp be taken as aforesaid/:
do swear (or affirm) that, to ti, e b.eic
of my knowledge and belief, the fore
igpiftg entries arrjust and trud, and
that l have taken all sbe means in
rny ppiver to make them so^
tiec. ii. And he it fur'her* ‘ch ctbd
Thai in all case? in which.the duties
aforesaid, payable on spirits, elKill
not be.duiy paid* the person persons
chargeahie therewith, shall pay ia
addition ten per ternurh ,on the a
mount ; and such
duties, with said addition, shall not
be paid with ip thsee months from
the time the said duties ought tp b|i
paid, the colleetor for lb* district
shall make a personal demand of tho
same front such petabn or
.of Ly notice in WTUing lc;t at his or*
her dweHing, within the collection
district; and if noti at the distillery
owned or superimen-ded by such per
son or persons } arm in cane es iv? :v
sel 6r Begfect to pay tjie said, duties,
with the addition', within ten dsy»
after such deniaiul tlie
mount thereof shall be recovered by
distress and sale ol the goods, chat
ties, wnd effects, of the tlelinquent ;
and in case of such distress.‘it shall
be the duty of the officer charged
with the collection; to make or cause
to be made an account of tho goods /
or chatties*which .a»ay be destrasned
a copy of which, signed by the officer
making such distress, shall be left
with the owner or possescr of such
goods* chattletf* or effects, or at his S
dr her with a no*.e of he
sum denranded, and the time nd
pldce of salci, and the said offi or <
shall forthwith cause a notified ©a
to be ptiblickly posted up at two of
the tayerns nearest to the yesi nee A
g>f the person, whose proper*’ty shall
be di i\ a iicd, or at the coiitt boqse
b| ths same county; if ?not more ;
that* ten railrs distant ; wiiich notice
shall specify the atticlea distrained
and the timer,or place proposed sos
itiil sale thereof, which time “ball
not he lesat t, an ten days from tl:e
date of iHtih iicnScutioh, «hd ;>;the
<t p*-■■/. • ;scii. lot . sale not
ujfeh fi> e m ites dijd aiyt ft oiti the pi
m. l.
