vided, That such additional entry shall not together with all prior entries Proviso. CHAP. 114.—An act relating to the production of fruit-brandy, and to punish frauds connected with the same. March 3, 1877. Bonded brandy. ware Storekeepers. Control of ware Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Commissioner of Internal Revenue shall be, and hereby is, authorized in his discretion, and houses for grapeupon the execution of such bonds as he may prescribe, to establish warehouses, to be known as special bonded warehouses, not exceeding ten in numbers in any one collection-district, exclusively for the storage of brandy made from grapes, each of which warehouses shall be in the charge of a storekeeper, to be appointed, assigned, transfered, and paid in the same manner that storekeepers for distillery warehouses are now appointed, assigned, transfered, and paid. Every such warehouse shall be under the control of the collector of internal revenue of the house. district in which such warehouse is located, and shall be in the joint custody of the storekeeper and the proprietor thereof and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be opened. designated to act for him, as provided in the case of distillery-warehouses. And such warehouses shall be under such further regulations Regulations. as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Custody. moved in bond. re SEC 2. That every distiller of brandy from grapes, upon rendering Tax to be paid monthly his monthly return of materials used and spirits produced by him, shall on immediately pay the tax upon such spirits, or may, after they have been turn, or brandy reproperly gauged, marked, and branded, under regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, and also stamped as hereinafter provided, cause them to be removed in bond from the place of manufacture to a special bonded warehouse, under such regulations, and after making such entries, and executing and filing with the collector of the district in which such spirits were manufactured such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the by the Secretary of the Treasury. SEC 3. That all brandy intended for deposit in a special bonded warehouse, before being removed from the distillery, shall have affixed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner; and for the expense attending, providing, and affixing such stamps ten cents for each stamp shall be paid the collector on making the entry for such transportation. Removal stamp. Conditions of de SEC 4. That any brandy made from grapes removed in bond according to law may, upon its arrival at a special bonded warehouse, be de- posit in warehouse. posited therein upon making such entries, filing such bonds and other securities, and under such regulations as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. It shall be one of the conditions of the warehousing- Stipulations in bond covering such spirits that the principal named in said bond shall the bond. pay the tax on the spirits as specified in the entry, or cause the same to be paid within three years from the date of the original gauging of the same, and before withdrawal, except as hereinafter provided 394 Withdrawal SEC. 5. That any brandy made from grapes may be withdrawn once from warehouse for and no more from one special bonded warehouse for transportation to transfer or export. another special bonded warehouse; and such brandy shall, on its arrival at the second special bonded warehouse, be immediately entered therein, from which warehouse it shall be withdrawn only on payment of the tax or for immediate exportation. In case the brandy withdrawn is intended for deposit in another special bonded warehouse, an additional stamp, indicative of such intention, shall be affixed to each package withdrawn, as in the case of brandy withdrawn from a distillery intended to be so deposited. And in case the brandy is intended for exportation, an engraved stamp indicative of such intention, shall be affixed to each package so removed, as in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of section thirty-three hundred and thirty, Revised Statutes: all the provisions of which section not inconsistent with this act are hereby made applicable to such withdrawals. And all withdrawals authorized by law of grape-brandy from any special bonded warehouse shall be upon making such withdrawal entries, and under such regulations, and unless the withdrawal is upon payment of tax, upon the execution of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Export bonds given under the provisions of this act shall be canceled upon the production of such certificates of landing as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, or upon proof of loss at sea satisfactory to the Commissioner of Internal Revenue. And the provisions of existing law relative to an allowance of loss by casuality in a distillery bonded warehouse are hereby made applicable to brandy stored in special bonded warehouses, in accordance with the provisions of this act. Provisions ap SEC. 6. That the provisions of existing law in regard to the exporta plied to exporta- tion of distilled spirits are hereby extended so as to permit the exportation of grape- tion from special bonded warehouses of grape brandy free of tax in any brandy. original cask containing not less than twenty gallons, and for the exportation of grape brandy upon which all taxes have been paid, with the privilege of drawback in quantities of not less than one hundred gallons, and in the distillers' original cask, containing not less than twenty nine gallons each. Discontinuance of warehouse. 636. Tax on brandy Payment of tax not extended beyond three years. SEC. 7 That whenever, in the opinion of the Commissioner of Internal Revenue, any special bonded warehouse is unsafe or unfit for use, or the merchandize therein is liable to loss or great wastage, he may dis continue such warehouse, and require the merchandize therein to be transfered to such other warehouse as he may designate, and within such time as he may prescribe; and all the provisions of section thirty two hundred and seventy two of the Revised Statutes of the United States, relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers from special bonded warehouses. SEC. 8. That the tax upon any brandy distilled from grapes, removed from the place where it was distilled, and in respect of which any re quirement of this act is not complied with, shall at any time when knowledge of such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. SEC. 9. That nothing in this act shall be construed as extending the time in which the tax on brandy made from grapes shall be paid beyond three years from the day on which the taxable quantity is ascertained by the gauger; and all brandy made from grapes, found elsewhere than in a distillery or special bonded warehouse, not having been removed therefrom according to law, and all brandy on which the tax has not been paid within three years of the date of the original gauging shall be forfeited to the United States. Forfeitures. Rules and regu SEC 10. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful rules and lations. regulations for carrying into effect the provisions of this act, and such regulations when made shall have all the force and effect of law. Failure to de Withdrawal without compli ance, etc. SEC. 11. That in case any grape brandy removed from the distillery for deposit in a special warehouse, shall fail to be deposited in such posit within prewarehouse within ten days thereafter, or within the time specefied in scribed time. any bond given on such removal, or if any grape-brandy deposited in any special warehouse shall be taken therefrom for deposit in another warehouse, or for export, or otherwise, without full compliance with the provisions of this act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, then any person who shall be guilty of such failure, and any person who shall in any manner violate any provisions of this act, or of the regulations made in pursuance thereof, shall be subject, on conviction to a fine of not less than one hundred dollars nor more than five thousand dollars, and to imprisonment for not less than three months nor more than three years, for every such failure or violation; and the spirits as to which such failure or violation shall take place shall be forfeited to the United States Approved, March 3, 1877. Penalty. Forfeiture. CHAP. 115.-An act to authorize the appointment of a sergeant in the Signal Corps as a second lieutenant in the Army March 3, 1877. Theodore Mosher sioned as second Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the President be, and he is hereby authorized to appoint, and by and with the consent of the may be commisSenate, to commission Theodore Mosher, junior sergeant in the Signal lieutenant in Service of the United States, to be a second lieutenant in the Army, Army. to fill any existing vacancy in any regiment, notwithstanding the provisions of section twelve hundred and eighteen, Revised Regulations: Provided, That said Mosher shall be duly found and deemed by the President to be otherwise qualified and eligible for such appointment. Approved, March 3, 1877. CHAP. 116.—An act granting to the State of Missouri all lands therein selected as swamp and overflowed lands. March 3, 1877. flowed Missouri. lands to Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all lands in the State of Swamp and overMissouri selected as swamp and overflowed lands, and regularly reported as such to the General Land Office, and now withheld from market as such, so far as the same remain vacant and unappropriated and not interfered with by any preemption, homestead, or other claim under any law of the United States, and the claim whereto has not been heretofore rejected by the Commissioner of the General Land Office, or other competent authority, be, and the same are hereby, confirmed to said State, and all title thereto vested in said State; and it is hereby made the duty of the Secretary of the Interior to cause patents to issue for the same. Approved, March 3, 1877. Patents to issue. March 3, 1877. Ante, pp. 83, 202. Tax on town. CHAP. 117.-An act for the support of the government of the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-eight, and for other purposes. Be it enacted by the Senate and House of Representatives of the United lands States of America in Congress assembled, That for the support of the govoutside of Wash- ernment of the District of Columbia for the fiscal year ending June ington and George- thirtieth, eighteen hundred and seventy-eight, there shall be levied upon all lands outside of the cities of Washington and Georgetown held and used solely for agricultural purposes a tax of one dollar and twentyfive cents on each one hundred dollars of the assessed value thereof, and upon all other real and personal property in said District, excepting only the real and personal property of the United States and that hereinafter stated, a tax of one dollar and fifty cents on each one hundred dollars of the assessed value thereof On other real and personal prop erty. Distribution of tax collected. SEC. 2 That the amount collected under the provisions of this act shall be distributed for the purposes required under the various acts in force in the District of Columbia, upon a just and fair apportionment, to be made by the Commissioners of the District of Columbia or their successors in To be made and office: Provided, That before any of said fund shall be expended, said published before apportionment shall be established and published by said Commisexpenditure. sioners at least six times consecutively in a daily newspaper of the District of Columbia; and said published apportionment shall stand as the law for the distribution of the funds herein mentioned: Provided further, That deficiencies in any of said funds enumerated in said apportionment may be supplied from any surplus in either of said funds so apportioned; but, unless a surplus exists, the revenues belonging to one fund shall not be applied to the purposes of any other fund. Deficiency of any apportioned fund. When tax payable. Distribution installments. SEC. 3. That one-half of the tax levied by this act upon real and personal property shall become due and payable on the first day of November, eighteen hundred and seventy-seven, and the other one-half of such tax shall become due and payable on the first day of May, eighteen of hundred and seventy-eight; and in every case where the tax levied by this act shall be paid in installments as herein authorized, each of said payments shall be deemed to have been made on the several funds and for the different purposes indicated in the second section of this act; and an equal pro-rata proportion of the payments so made shall be carried to the credit of the respective funds. Penalty for delinquency. List of landtaxes in arrears. SEC. 4. That if one-half of the tax herein levied upon the real and personal property taxed by this act shall not be paid before the first day of December, eighteen hundred and seventy-seven, said installment shall thereupon be in arrears and delinquent; and there shall then be added, to be collected with such taxes, a penalty of two per centum upon the amount thereof, and a like penalty on the first day of each succeeding month until payment of said installment and penalty. And if said installment shall not be paid before the first day of June, eighteen hundred and seventy-eight, together with the one-half of said original tax due before said first day of June, a like penalty shall then be added on said last one-half of such tax; and the whole together shall constitute the delinquent tax, to be dealt with and collected in the manner prescribed by this act. SEC. 5 That it shall be the duty of the collector of taxes in said District to prepare a complete list of all taxes on real property upon which the same are levied, in arrears on the first day of July eighteen hundred and seventy eight, including all taxes due to the late corporation of Washington City, Georgetown, levy court, and the District of Publication of Columbia; and he shall within fifteen days thereafter, publish the same list in pamphlet. Advertisement of pamphlet, and notice of sales. with a notice of sale, in a pamphlet of which not less than five thousand copies shall be printed for circulation; and it shall be the duty of said collector of taxes to give notice by advertising in the regular issue of two daily newspapers published in said District twice a week for three successive weeks, that said pamphlet has been printed and that a copy thereof will be delivered to any tax payer applying therefor at the office Expenses of pamphlet and advertising. Sales. Certificates of Time for re Deed. Prima-facie evi of said tax-collector; and that if the taxes due together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day named for sale, the property will be sold by the said collector at public auction at office of said collector in the city of Washington, on the second Tuesday of August following, and each day thereafter until all is sold, at a fixed hour, between the hours of ten o'clock in the forenoon, and four o'clock in the afternoon of said days to the highest bidder or bidders. The expenses of said advertising and the printing of said pamphlet shall be paid, by a charge of twenty cents for each lot or piece of property advertised. Upon the day specified aforesaid, the collector shall proceed to sell any and all property upon which such taxes remain unpaid, and continue to sell the same every secular day until all the real property as aforesaid shall have been brought to auction. Immediately after the close of the sale, upon payment of the purchase-money he shall issue to the sales.. purchaser a certificate of sale, and if the property shall not be redeemed by the owner thereof within two years from the day of sale by payment demption. to the collector of said District for the use of the legal holder of the certificate of the amount for which it was sold at such sale, and fifteen percentum per annum thereon, a deed thereof shall be given by the Commissioners of the District, or their successors in office, to the purchaser at the tax-sale or the assignee of such certificate, which deed shall be admitted and held to be prima facie evidence of a good and perfect title, in fee simple to any property bought at any sale herein authorized; and dence of title. all proceedings prior to said deed shall be presumed to have been regular until the contrary be proved; Provided, That no property advertised as aforesaid shall be sold upon any bids not sufficient to meet the amounts of tax penalty and costs; but in case the highest bid upon any property is not sufficient to meet the taxes penalty and costs thereon said property shall thereupon be bid off by the said Commis- Property bid in. sioners or their successors in office, in the name of the District of Columbia; but the property so bid off, shall not be exempted from assessment and taxation, but shall be assessed and taxed as other prop- tax. erty; and if within two years thereafter such property is not redeemed by the owner or owners thereof, by the payment of the taxes penalties enforce lien on uuand costs due at the time of the offer of the sale, and that may have redeemedproperty. accrued after that date and ten per centum per annum thereon, or if any property two years after having been so bid off at any sale whatever in the name of said District, under this or any other law, and whether heretofore or hereafter made is not or has not been so redeemed as aforesaid, then the Commissioners of the District or their successors in office shall, in the name and on behalf of the District of Columbia apply to the supreme court of said District sitting in equity for the purpose of enforcing the lien acquired as aforesaid by said District on the property aforesaid, and until such judicial proceedings shall be had the property so as aforesaid sold for taxes, and bid off in the name of the till District, either at any sale heretofore made or at any sale hereafter to be made, may be redeemed by the owner thereof by the payment of the taxes and all legal penalties and costs thereon. Minimum price. Still subject to Bill in equity to Right to redeem proceedings bad. Decree for sale. Precedence of Sale under de Upon proof of the failure of the owner or owners of the property to redeem it as provided by law, unless it shall be shown by the defendant or defendants that the sale for taxes was irregular and void, the court shall, without unnecessary delay, giving these cases precedence over current business, decree the sale of said property to satisfy the taxes, penal. tax-cases. ties, costs, and interest due to the government of the District of Columbia; and the costs of suit and said sale shall be had in the same manner as of foreclosures, mortgages, or trust-deeds in said court. No sale shall be made, unless by express order of the court, for an amount less than the aggregate of said taxes penalties, costs, and interest. Any surplus received from said sale over said aggregate and the costs of the court, including the commission of the trustee, shall be paid to the person in equity entitled to receive it; and, on confirmation of the sale, the court cree. Minimum price. Surplus proceeds |