State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 11

TIIIHTY-~INTII

CON"GRESS.

SEs9. II.

Cu.

Hi~.

18f.i.

4i7

tion or refinin,,., of crude petroleum, or of ermfo oil produo:'Pil hy n 8in~le Artirl":", &c.
, .
,
,e
l
•
•
l
.. '"'Hlj>l 11'"HI 1D•
ot co1\I, shu.lc, peat> a.,:.p1111ltum, or other h1\urn1111H1-1 HU 1-tirn- tcrn<ll Lu

d1~t1ltat1on
ce~

t

Palm·leuf nml slraw, bleached, split, prepare<!, or acl rnn<'rd hy !wing
Lrai1led or woven. but not made up into hat!!, lm1111t•ts or hoocl;; ;
Pulato hook~, pitd1fork·1 ma.nun~ and ~pn•li11g fork•;
}>ottcry ware of nll ,J, •1'.ription~, int>luiling ;itonP, earthen, brown nnd
yclhiw eartl1en, nnd corn 111on or gmy t<lone wnr·.~ ;
Hol'k and rool di)!gers or exearntors;
Hout·beer nml other i>mull beer ;
StLlt;
Roap, common brown, in hnrs, i:;old fur l0~s than Re\·cn c<'nt;. prr pound ;
Saws for cotton gins, when u~ed by the m:tker, in the manuforture of
gin~;

Pump!', garden en~irwil, ilnd l1yt!raulic ram.; ;
School-room ,;eat• nnd dc"k;;i, hbdd1nard:1, arnl _gl<ibe~ of all kinds;
Sli·cls, wheelbarrows, nnd harull'~1rt•, arnl fem::e rnacle of wood;
8ul1·s und lll'el-111p; m:ulte of lntlia.rul1bn or of lndia·ruhbt>r and other
m11frrial~ ;
Shirl front,; or bo5oms, wristbands or cuff~ for shirts, eKcept those mode
of paper;
Spiral flpring,; u.:('d in the manufacluro of furniture;
Stm•e poli;ih or ollwr manufacture exclusively of plumbago, buck·snws,
stum)J maehiues, potnto diggerll ;
Steel of all <le::;criptions, whether made from muck-bar, blooms, slabs,
loop~. or olhcrwi::c ;
Scythes;
S1mw or binder's board and binder'll cloth, and straw wrnpping paper;
Tugs for merclmnc)i,,.e and direcliou of c1oth, paper or metal, whelher
blank or printed; thimble skeins and pipe boxes, mnde of iron;
Tin-ware for don1l'atic nnd culinary purposes ;
Ultrnmurine blue;

V1U"niRh;
Wagon.~, c:Jrt,., nnd dmys, mnde to be used for farming, freighting, or
)umber purpo,;es ;
'Yasbing, mangling, l\Od clothes-wringing machines, zinc washboards,
spinning and flax wheels, hand reels, hnnrl looms, wooden knobs o.nd beebfreB j
Pro1,ided, That the exemptions nforesuid 11lmll, in nil cases, be confined Ellxemdptlo_~,
.
"<l
•
•
.
r
exc1us1ve)y to sai art1c Ies . t h e :otate 1m d con d'1t1on spec1 fi erI • t I1e 1ore- con in what
in
m
cles nc to
going cnurnemtion, and shall not ex.tend to articles in any other form, nor condition.
to m:mulileture:1 from snid nrticli;:$,
Sr.c. 12. A11d he 1't further enacted, That there shall be levied, collected, f Tnx on brandy
encl paicl on brandy mn<le from grapes, one dollar per gallon ; nnd if nny j~ 1!:iti~er~r
person shnll knowin~ly manufacture, compouml, put up, &ell. or di:<pose of, mnking, l'elling,
or cau~e to he mnnufaclured, compounded, put up, sold, or disposed ofi or ~c~e.~~~~d!ny
'
'
· ·1
'
ro not ·'
nicl or as51'-'l t 1 · nny fl mu 1\3 or f'or or un der or W\tl1 t h e n11me o f fluid g preully
1crnm,
braudy mnde from grapes which shall not be renlly r;:uch, he shall~ on such.
com·iction 1hrreof, be punished for enl'h offence by a fine not <'Xceeding
one thousand dollars, and by impri~onment not exceeding one year, or
both sairl punishments, in the discretion of the court, and any such simu- Simulnted
lated or compounded fluid as aforesaid shall be forfeited to tho United ~:~.~t be forStntes.
SEC. 13. .A11d be it fit" 1her enacted, Thnt the al't entitled 11 An act to
Furthe~
provide internal re\·cnue to support the government, to pny interest on nme11drne1_1ts to
. ,..
d fi
•
J
·
· h
J11w8 relntmi:; lo
t h e pu bl 1c uebt,. an or other purposes,' nppro,·cd une thirty, e1g teen intr.rnal taxeg,
hundn·d and sixty.four, and 118 subsequently amended, be further amended 15&4, ch. 173.
as follows, mimely: _
Vol. xiii. p. 22a
Income. - That section one hundred 1md sixteen be amended by striking tnc.ome tu.
<lfi(•

478

THIRTY-NINTH CONGRESS. SEss. II.

Sootion no.
Vol. ~i•L P· 291.

Cn. 1G9. 1867.

out nll nfler the enncting do.use nnd inserting, in lien thereof. M follows
Thtlt there shnll be le,·ied, collectPd, nnd paid nnmrnlly upon the gnins,
profit~, and \11romo of C\'ery person residing in the United Stntes, or of
nny citizen of tho United Stnti'S rPeiding nbroad, whether derived from
nny kirnl of property, rents, intere~t, di\'ideuds, Of' Ralnrie~, or from nny
Rate.
prof't•ssion, trade, employment, or vncat;on, carried oo in the United Stall's,
Amount exor eJ:->e\\'hi!re, or from nny other source whatm·cr, n tnx of /in! tier cn1tuo:i
6m11t.
on the amount ~o dt'rived over one thousand dollur.:, nnd n like tax i;hall
he le,•iecl, eollcctc<l, nnd pnid anmmlly upon the gains, profitK, n.nd inromo
of ewry busine:is, trade, or profe~sion carried on in the United Stnh!R by
persons residing without the Unhed Stut1·a, and not citizens tlll'rcof.
Tn:1: to be for Arni the t<1x herein r>ro\•ided for i:hnll be llSSCSl'ed, coU1•cte1!, nnrl p:1id
yeRr ending
upon the ~ains, profit~, nnd income for the year ending the thirty-fir:Jt dny
Dccomber Ul.
of December neict preceding the time for levy:ng, collccling, and pnying
~ai1\ rnx:.
Sect~on tt'T.
That sertion one lmndrr.d and seycntcen be Rmendc<1 by slriking out nll
Y°1 x1t_i. P· 281 • nfter the enacting clause and in~erling, in lieu thereof, tht• fo1lowing: Thnt,
•
1n e•tn11Ht111,.; ,
•
•
I
.
"
d •
·
I
I ti lic
income, wlm.t to Ill e•t1mat111g t 1c gams, proi1t:;, an lllcome ot any person, t wn• ~ 1a
be iuclur.lcll;
in(•l111le1l all income dedved from interest upon notes, bonds, and other
sccnrities of the United States ; profitil realized within the yenr from
sales cf renl e;;tate purclm5e1l within the year or within two yenrg previous
to the year for which income 'cas [is] estimated; intere~t receivml or
accrued upon old [all] notes, bonds, 1md mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and ccllcctnble,
}c,:s the interest \Vhich has become due from snid per,;on during the year;
the nmount of all premium on geld nud coupons ; tho nmounl of sales
of live stock, sugnr, wool, hurter, chef.e Jsc, pork, beef, mutton, or other
mcnts, hny nnd grnin, or other vegetnble or other productione, heing tho
growth or produce of thP estate of such pereon, not including ony part
lhNcof con.~umed din•ctly hy tho family ; all other gnins, profit•, nnd
income dt·ri,·e<t fmm any ~ourre whate\'er, except the rentnl \•alue of nny
homestead u,;ed or occupied by any person or by l1i~ family in hi!' own
right or in the right of hi~ wife ; Rnd the shnro of any person of the
gains nnd profits of nlJ ('ompanicR, whether incorporated or prutner~hip,
who would be entitled lo the same, if dh·ided, wht•ther di\o'ided or otherwi~e, except the amount of income recei"C'd from institution~ or corpomtions whose officcra, tlS rrqnircd hy law, withhold o p<.'r ccntnm of' the
dh·idends made by such in.;.titu!ions, and pny the s::i.mc to the officer
nuthoru:cd to receh·e the Rnme ; and ex<"ept that portion of the snlary or
pay received for ser\'ice3 in the ch·il, militnry, nn\·al, or other service of
ihe United Strite~, including f'enator~, rcprcsentativeH, and delegates in
whot to betle- Congres,;, from which the tmc hns h(•cn deducted. And in nddition to
<lacted.
one thousand dollars C'X<?tnr1t from income tnx, as her1•i11before provided,
all national, State, county, nnd municipal tn.xe:;; paid IVit.hin the year shall
be deducted from the gain!I, profits, or in<'.ome of the person who has
actually paid the snm11 , wheth<>r such per,;on be owner, tenant, or mortgagor; lo!'Bes actunlly f'U.•tained during the yenr arising from fires, shipwreck, or incurred in trade, nnd debts ascertained to be worthless, hut
excluding nil estimated deprtciution of values and losses within the year
on sales or real estate purchased two years previous to the year for which
income is estimated ; the amount actuuliy paid for labor or intere~t by
arjy person \Vho rents lands or hires labor to cultivate land, or who conducts any other busine~i; from which inrome is actua\Jy deri\'ed; the
amount ar.tually paid by any person for the rent of the house or premises
occupied as. a residence for himself or bis fnmily ; the nmount paid out
Proviso.
for usual or ordioery repairs : Pro1.-'1. ded, That no deduction shnll he made
for any amount paid out for new buildings, permanent improvements <lr
betterments, made to increase the value of nny property or e;;ta~e : And
.!~tther pro- prot:ided, furlher, That only one deduction of one thou8alld l\ollars ebaJl
0

TIIIRTY-XI:NTll CONGRESS.

S•~ss.

II.

Cn. 1 G9.

I8G7.

479

be made rrom the aggrt>gCltC ineome of 11JJ tJic ml'mbl'rs of any family, Income.
rompo!<ed. ot' one or both pan•nt~. mHI one or mor11 minor 1'11ildren, or
hu,l.mn1l 1111d wifo ; that g-uar•liau.; 10lrnll he nllowecl II) m:1k1· ··tH'h dPduc tion in favor (1f end1 and ~\'ery wnrd, n;eept that in !'n-.E' wlwr» twn nr
more mu·d~ are eompri!!-1•.t in 1J11e family, and have j11i11t propnty int1·r1·Gt,
only one dedtu•tion shall be rnadc in their farnr: And prnn"ch•d, ji1rll1tr. Fu•ther proThat in cu.:es where the salary or ntlwr enmpt·n~atio11 pai1l to uuy l"'l'S 11 n~o.
in tl11~ cmpluyment or .-ervi1·c of 1111• l'.nited :-it ate< :<h11ll nnt 1· x1·1·ed thn
rate of one thous:llld dollar~ pt·r u11nmn, or shall !ir• by ft••'", or 1m1•..rtai 11
or irregular in tho amotlllt or in tlH' time durin;; whid1 thl' ~ame ;.hall
hani accl'ltecl or been canwd, ~uC'h :-alary or othN co111pPn;o;atio11 •,hall be
inrlwli·t! in e~timalillf!; th<• :urnual ~ain~, jlrtillt~, or im·o11H' of rlw fll'r-on
t.o whom t!w 1'a11w "hall han~ lw1·n paid.
Thar ~cction oue hundred a11d 1·il--'.ht1·t-n hll ai•wndP<l hy -lrik;n~ out 1111 s~clion 118.
p. 282.
nfkr the l'tml'tin~ l'lall;;f' and in.-1•rtin~, in li\'ll thl'n·of~ 1h1· foll11wi11~: Tl1at Vol. xiii. roturu.
List or
it shull Le the duty of all p1·n1fln~ of lawtid :1µ:t• to rnal·.i· a111l r1·r1dl'r a li-t
or return, on or [ll'furt• tt.P 1la.Y pr1·~nih1·d hy law, in such l!1rm anti manner II..~ may lit• prcs1•rilJt'd b.~· lht• l'Otrlllli."'iOIH'I' or intf't'l1al rl'\'t'nlW, to thll
ussi,;1a11t a~:<essor of the dit>trict in which thev n•:-ide, of the amount of
their incomH, gains, nud proiir~. ns afor,·sai<l; :rnd all guardi:rn-; and tn1stees, exl'cutors nncl ailrniuistrntur4, or any pn-on acting in uny othn fhluciary 1·apnl'ity, shall make unrl n•n<ler n li,t or return, ns afore~ai1I, to the
n.~si.-timt a,-~essor (lf the disu·ict iu which such person acting in a fhlu<'iary
capacity re~id.:s, of the nmouut of income, gains, and prolirs of any rninor
or per~on for whom they r,ct; nn<l the a-sistant n~se,sor shall re1jl1ire
every list or return to he verified lay the oath or a!lirmution of the party Ontb.
1·e111.kriug it, and may increa"C the nmount of a.ny list or rdurn, if he hn.s Increase.
n·11,-on to liclie\'C lhat thci same j,; umlcrstnlt•d; anti in case any such person Neglect or
shall negll'cl or rcf1m1 to wake and render i:uch Ji,,t or return, 01· shnll flilse rllturns.
rernle1· n falrn or frmululcnt lii;t or rdurn, it shall be the dllty of the nsFessor or the assistant m:scssor to make sueb list, ucconling to the best information 111~ can o!Jtuin, hy tlac examination of ~ud1 person, or his books
or :H·cou111s, or nny other e~·idcnce, nnd to udrl fifiy per ccntum a-1 n pen- Penalty.
ally to the an\lmul oi' the tux due on 1mch lbt in all ca5es of wilful nl'g·
lect or refusal to make and render a li:ot or return; nn1I, in all ca5es of n
fobc or fraudulent list ur return hn,·ing been rt-ndered, lo add one hundred
per ('l'utum, us ll pt•unlty, to the nmount ol' tnx a.~cert:linell to be due, the tax
awl th\! 1l1ltfoions 1hcrel0 ns a penalty to be a.;scssed nnd collected in the
manner provided for in otber cases of wilful neglect or refusal to render
a li~t or return, or of rendering u false nnd fraudulent return : Provided, Proviso.
That Rny party, in hi~ or her own behalf, or as such fiduciary, shall be
permittti-d to dcdnre, under oath or uffirmntion, the form and manner of
whi<"l1 shall be prescribed by the commi~sioner of internal revenue, thnt
lie or sill', or his or her wnrd or benl'·liciary \\'a.~ not posse:-:sed of nn income of one thous:mrl dollars, liable to be a•ses5ed acconling to the pro,·isimrn of thi.; net ; or may declare that he or she has been a~sessed and Income taz.
paid an income tnx 1·lscwherc in the ~nme year, under authority of the p~id .in noother
C 11ite<l St1te:>, upon his or her income, gains, and profits, ns prescrib<.>d tlistncL
by faw ; aml if the a_";;istant :i.~sessor shall be sati~fied of the trllth of the
<leclarution, shall thereupon be exempt from income t.'\x in the s:tid district; or if 'cl1~ Ji,.t or n:~t..... vf any party shall ha,·e been increased by
the a.•si,.:.trnt a.~~cssor, such party mny exhibit his books nnd accounts, nnd ,\monnt of in.
be permitted to prove nnd declare, under oath or a.tlirmation, the nmount come mny be
of income liable to be a.~sessed ; but such oaths nnd evidi::nce sllnll not be proved.
considered as conrlush·e of ~be facts, and no deductions claimed in such
ca.~cs shall be made or alluwrd until nppro\·ed by the ussist:lnt n:>Ses~or.
Any per::on feeling nggrie,·ed by the decision of the assistant nssessor in Appeal
such rnses may eppeal to the assessor of the district, and his decision
thereon, unless revel'1!ed by the oorumis.<ioner of internal revenue, shall

TIIIRTY-NINTH CONGRESS. SEss. U. Cu. 169. 1867.

480

be flna.1, nnd the form, time, anrl manner or proceedings el1a1l be subject
to rule,; and regulations to be prescribed by the commissioner <?f internal
revenue: Providtd f11rtlier, That no penalty shall be C\sscsscd upon any
Pena It.,. (or
ne~l~t n."orl re- pcr.•on for such neglect or refusal, or for mnking or rendering a fiil:ie or
~U'<ld not lo be
fraudulent return, exePpt after reasonable notice of the time and plnce of
u~d until
after notic11.
hearing, to be regulnted by the comn;ii!l;sionber of indtcrnal re,·enue, 60 as to
gh·e the person chergcll nn opportuntty to e henr .
Section 11!1.
That section one hundred and nineteen be nmendf'd by striking out all
Atilt, I'· 138• after the cnactin fl' clause ancl insertin", in lieu thereof, che following:
0
Income l11x,
c
•hen 10 be
That the taxes on incomes l1erein impo,:ed ;;hall be levied on tl1e first day
levied and whrn of :March, and be due and payable on or beforo the thirtieth day of April,
dut~la•t until in each year, until and including the year eighteen lnmdrcd nnd ::-evcnty,
Jlr.o and no
and no longer; nnil to any sum or sums nnnunlly due and unpnid after the
"'1~r· 1 if t t[h)ir1ieth of April, as afor~aid, and for ten days after notice nnd de' ' 11 !~~~fd
maud thereof by the co!Jeelor, there shnll be le\·ied in addition thereto tho
due.
sum of five per centum on the amount of tnxe:i unpaid and intcrc,;t at the
rate of one per ccnturn per month upon snid tnx from 1he time the same
bei:ame clue, n.~ a penalty, except from the estafo;i of de~eascd, imn.ne, or
Provoo 0 to insolvent per;ions: p,ovit!ed, 'fhnt the tax on incomes for •he year eightax for 1866.
teen huni1red nnd sixty-six ehall be levied on the day this t.nkes eff~ct.
Section 123.
That il<'dion one hundred nml twenty·three be amended by striking out
AntE, P• 139. alJ after the enacting clnuse nnd in!'erting, in lieu thereof, tl1e following :
0
ln!:;e : , t!1i!'Me That there shall be (e.,..ied, collected, and paid on nil !lalarics of 016c1~rs,
In the fr;il, mil- or payments for service:> to peM!ons in the civil, militnry, niwo.1 or olher
ltar~, or fnAllhul employment or i::ervice
lhe United St:i!Cll, including ,;enntol"S and rcpfl!rvu:e o t e
•
Unitetl s 1111e,. resentntt\·es nn d deIegatell • Co ngres:1, w hen excee d"
m
mg t he rntc of one
!fare or t:Jl~. thou•and dollars per nnnum, a tax of five pl'r centum on the eiu~e,:s nbove
A~oben~:~
the said one 1housnn1l dollars ; nml it sfinll be the dnty of all p::i.ymaslcrs
du~ttd.
nn<l all di,ibur.;ing officers.. under 1he government of the United S1ntc~, or
persons in the employ thereof, when making nny payment to nny officers
or perrnn:. as aforeimid, who~e compen:<ntion i:i determined by n fixed
1=nlary. or upon i:;ettHnlr or arlju,-ting the nccounts of such officcl'S or
persons to deduct aml withhold the afore3aid tnx of five per ccntum ; nnd
r 11y-roll, &c. the pny-roll, receipts, or account of officer-> or per~ons pnying :;.uch tax ag
h !h()w ~nch
nfore~aid shall be made to exhibit the fact of euch payment.
Ancl it .ihall
pn.~~c::1::;1 ting be the duty of 1he accounting officcra of the Treasury Depnrtment, when
officer.i to reaudirin;:? the accounts of nny pnymnster or disbursing officer, or any officer
qmre proor !~~t withhol11ing bi:> salary from moneys received by him, or when seuling or
lnse• hn.Ve lK:<:n n a• •
L
•
"d
d~dncrd ftnd
Jumng t he acrounts of any sucu Cl ffiicer, to require cv1 ence t hnt t he
p:1itl over.
taxe..; mentioned in thiA section hnve been deducted nnd pnid over to the
trell.5Urer
the United State<i, 01' other officer authorized to receh·e the
~·aymenh of Fnme: Pror:i<fd, That payments of prize money shall be regarded n.s
gm.: money 10 income frorn snlnrie,i, nnd the tll~ th11rcon shall be ndju:>ted 11nd co11ected
~.~~~rn!!d in· in like mnnnP.r: Provt'ded f11rlher, That this section shall not npply to
hut Mt pay- p:iymcnt" made to medrnnie..; or labor1·rs employed upon public works :
m~m" to l11bor· .A.nd promdedfurther, Thnt in cnse it shoulcl become necessnry for ~howing
e~.
l!Oilk~ of
t h e true rcceipis of the go\·erument under t~ie operations of t 1 section
1is
Tr":i~urv Deupon the book~ of the Trca-ury Department, the requisite emoun& may be
pamucoii.
carri1:d from unnppropriatctl money" 5n the trc.a5ury to the cre<li& of said
When thi!
eeei'·m tnkes
riccmmt ; an1 l this section shnll ta k e effect upon 11nl11ry and compensation
ctTrct.
for &lie month of ?\larch, eighteen l1unilred a.nil sixty·BcYen.
SF.C. 14. And be if further enacted, That there shall be levied, co11ected,
Tr\li; on di!!lil!ed 1piri1~:
nnrl pnhl on all distilled epirits, upon which no tax has been paid nccor11ing
b,· y.·ho1u to
to lnw, a taic: of two dollar:1 upon each and every proof gBllon, to be paid
be v"id;
by the distiller~ owner, or any person hi:n·ing posse,-sion thereof, and every
who tlable
proprietor nnd po!=sc<itor of n still, distillery, or 11istilling oppnrntue, f'hnll
tberefor1
tu be a lien, be join1ly n.nd se'\"erally liable for the taxc~ impo;:ed by law upon the
•nd 011 whttt,
8pirits distiltcd therein ; and the tax eh111l be a lien upon tho spirita
anrl for bow
dia1illed1 on the distillery used for distilling the sa.me1 with t11e stilla,
l.Jng.

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