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ance of persons, which shall be kept by or for any person, for his or her own use, or to be let out to hire, or for the conveying of passengers, the several duties and rates following, to wit: For and upon every coach, the yearly sum of ten dollars ;—for and upon every chariot, the yearly sum of eight dollars ;—for and upon every phạton and coachee, six dollars ;—for and upon every other four wheel, and every two wheel top carriage, two dollars ;--and upon every other two wheel carriage, one dollar. Provided always, That nothing herein contained shall be construed to charge with a duty, any carriage usually and chiefly employed in husbandry, or for the transporting or carrying of goods, wares,
merchandise, produce or commodities. To be levied
Sec. 2. And be it further enacted, That the duties aforesaid shall be and collected levied, collected, received and accounted for, by and under the immediand inspectors. ate direction of the supervisors and inspectors of the revenue, and other
officers of inspection, subject to the superintendence, control and direction of the department of the treasury, according to the authorities and
duties of the respective officers thereof. Duty of per Sec. 3. And be it further enacted, That every person having or sons keeping
keeping a carriage or carriages, which, by this act, is or are made subcarriages.
ject to the payment of duty, shall, within the month of September in each year, make entry of the same with the officer of inspection of the district, in which he or she shall reside, and pay the duty thereon : And such entry shall be in writing, subscribed by the owner of such carriage
or carriages, and shall describe each by its proper denomination and of supervisors. number of wheels. And, for the purpose of receiving such entry and Duty of super- payment, it shall be the duty of the supervisor of the district, or of some visors,
officer of inspection, to attend, within the month of September in each year, at one of the most public and convenient places in each county, within their respective districts, and to give public notice, at least one
month previous to such day, of the time and place of such attendance. Forfeiture on And if any person, having or keeping a carriage or carriages, charged pay duties here. with a duty or duties by this act, shall neglect or omit to bring, or send
and deliver such list thereof, at or within any monthly period aforesaid, in manner above mentioned, or to pay the duty or duties thereupon payable, he or she shall, for every such neglect or omission, forfeit and pay a sum equal to the duty or duties payable upon the said carriage or car
riages, in addition to the said duty or duties. When duties Sec. 4. And be it further enacted, That if any person having or may be paid at usual place of
keeping a carriage or carriages chargeable with any duty by this act, abode. shall prefer to the mode of payment herein before directed, that of pay
ing the amount of the duties by him or her payable, upon demand of him or her made at his or her usual place of habitation, it shall be at his or her option to make payment in manner last mentioned, upon the condition following, that is to say: that he or she, if having or keeping a carriage or carriages, so liable to duty, on the first day of September next, shall, within the said month of September, or, if beginning to have or keep such carriage or carriages, at any time after the said first day of
September, shall, within thirty days after he or she shall so begin to have Upon what or keep such carriage or carriages, give notice thereof in writing, at the conditions.
office of inspection nearest to his or her said place of habitation, by transmitting a list thereof, of the like kind and description with that directed and described in the third section of this act, and expressing thereupon, that he or she doth elect to pay the yearly duty or duties payable upon the carriage or carriages therein mentioned, upon demand of him or her, at his or her said place of habitation, and upon this further condition, that he or she shall pay, upon such demand, in addition to the said duty or duties, a commission of one per centum upon the amount thereof, for the benefit of the officer or person by whom the said demand shall have been made.
Sec. 5. And be it further enacted, That every person who shall make Duty of per. such election, as aforesaid, shall pay, or cause to be paid, yearly, and sons electing to every year, after the month of September, upon the calling for that pur- place of abode. pose, at his or her said place of habitation, of any officer of inspection, or person thereunto authorized, the amount of duty or duties by him or her payable, upon the carriage or carriages, whereof he or she shall have transmitted a list, as aforesaid, so long as he or she shall continue to have or keep the same, and until he or she shall give notice in writing, at the office of inspection, to which the said list shall have been transmitted, that he or she hath sold, or otherwise assigned, or alienated, any carriage or carriages therein mentioned : in default of which payment, In default the duty or duties, and commission thereupon, in respect to which any duties may be
thereof how said such default shall be made, shall and may be sued for and recovered in sued for. any court of the United States, or of either of them, or shall and may be levied, together with reasonable charges, by distress and sale of the goods and chattels of the person making such default.
Sec. 6. And be it further enacted, That if any person, by whom such Persons ne. election, as aforesaid, shall have been made, shall omit to notify, in glecting to noti
fy carriage, &c. manner herein before directed, any carriage or carriages liable to duty, by this act, which he or she shall, at any time, have or keep, he or she
shall, in respect to such carriage or carriages, stand and be in the same - predicament, as persons by whom no such election shall have been made, How to be and shall incur the like penalties and forfeitures, as such persons are by
against. this act made liable to, for neglecting or omitting to bring, or send and deliver, true and exact lists of the carriages by them respectively had or kept, and paying the duties thereupon, in manner herein directed.
Sec. 7. Provided always, and be it further enacted, That it shall be, Privilege of at any time, lawful for any person, who shall have made any such elec- persons electing tion, as aforesaid, by notice in writing under his or her hand, sent to, place of abode. and delivered at the same office of inspection, where the notice of such election shall have been given, to revoke the said election; after which revocation, he or she shall stand and be, as to all matters and things directed and prescribed by this act, in the same situation, as if no such election had been made.
Sec. 8. And be it further enacted, That the supervisors of the revenue Power of sushall have power, from time to time, to examine upon oath or affirma- pervisors herein. tion, any officers or persons employed under them in the collection and receipts of the duties aforesaid.
Sec. 9. And be it further enacted, That if any person shall wilfully Penalty on swear or affirm falsely, touching any matter herein before required to swearing on
affirming false. be verified by oath or affirmation, he or she shall suffer the pains and
ly. penalties, which by law are prescribed for wilful and corrupt perjury; and, if an officer, shall forfeit his office, and be incapable of afterwards holding any office under the United States.
Sec. 10. And be it further enacted, That all fines, penalties and for Fines and forfeitures, which shall be incurred pursuant to this act, shall be divided feitures in pur.
suance of this and distributed, one half thereof to the use of the United States, and
act, how disthe other half thereof to the use of the person, who, if an officer of posed of, inspection, shall first discover, if not an officer of inspection, shall first give information of the cause, matter or thing, whereby any of the said penalties or forfeitures shall have been incurred, and as well the duties and duties sued
for and recohereby laid, as the said fines, penalties and forfeitures, all or any of
vered. them, shall and may be sued for, and recovered, in any court of the United States, or before any magistrate, or state court, having competent jurisdiction. Sec. 11. And be it further enacted, That this act shall continue and
this act. be in force, for and during the term of two years, and from thence to the end of the next session of Congress, and no longer.
APPROVED, June 5, 1794.
An Act to authorize the President of the United States during the
recess of the present Congress, to cause to be purchased or built a number of Ves[Obsolete.]
sels to be equipped as Galleys, or otherwise, in the service of the United States.
the President of the United States be, and he is hereby authorized,
ber of vessels, not exceeding ten, to be built or purchased, and to be How to be fitted out, manned, armed and equipped as galleys or otherwise in the fitted out,
service of the United States, the officers and men to be on the same It.anned, &c.
Pay and sub. pay, and to receive the same subsistence as officers of the same rank sistence. and men are entitled to, in the navy of the United States.
President to Sec. 2. And be it further enacted, That the said officers shall be appoint the offi- appointed, and commissioned by the President of the United States, cers, &c.
and the said galleys or vessels be stationed in such parts of the United
States, as he may direct. Appropriation
Sec. 3. And be it further enacted, That there be appropriated for therefor. the purpose aforesaid, the sum of eighty thousand dollars to be paid out
of the proceeds of any revenue of the United States, which now are, or
hereafter during the present session shall be provided, not being otherPresident an. wise appropriated. And that the President of the United States be thorized to bor. authorized to take on loan of the Bank of the United States, or of any row $80,000. other body politic or corporate, person or persons, the said sum of eighty
thousand dollars, to be reimbursed, principal and interest, out of the
APPROVED, June 5, 1794.
missioners of Loans.
their several offices, and also for the hire of clerks to assist in executing
of the year one thousand seven hundred and ninety-four inclusively. Specific ap
Sec. 2. And be it further enacted, That a sufficient sum of the propropriation ceeds of the duties on imports and tonnage not exceeding the sum of therefor.
fifteen thousand dollars, be and the same is hereby appropriated to the
APPROVED, June 5, 1794.
June 5, 1794. CHAP. XLVIII.-An Act laying duties on licenses for selling Wines and foreign
distilled spirituous liquors by retail. Repealed by
SECTION 1. Be it enacted by the Senate and House of Representatives
son, who shall deal in the selling of wines, to be carried or sent out of sons declared to the house, building or place of his or her dwelling, in a less quantity, or be retail dealers in less quantities, at one time, than thirty gallons, except in the original in wines.
cask, case, box or package, wherein the same shall have been imported,
shall be deemed to be, and hereby is declared to be, a retail dealer in Certain perwines, within the meaning of this act; and that every person, who shall sons declared to deal in the selling of any foreign distilled spirituous liquors, to be car- in foreign disried or sent out of the house, building or place of his or her dwelling, in tilled spirits. less quantities than twenty gallons, at one time, shall be deemed to be, and hereby is declared to be a retail dealer in foreign distilled spirituous liquors: Provided always, That nothing herein contained shall be construed to extend to persons, who, as keepers of taverns, inns or houses of entertainment, duly licensed or authorized under any law of a state, shall vend or sell really and truly for consumption, within the houses, buildings or premises, only, by them respectively occupied or kept, as taverns, inns, or other houses of entertainment, wines or distilled spirituous liquors, in whatsoever quantity, nor to physicians, apothecaries, surgeons or chemists, as to any wines or spirituous liquors, which they may use in the preparation or making up of medicines, for sick, lame or diseased persons only.
Sec. 2. And be it further enacted, That every person, who, on the Retail dealers thirtieth day of September next, shall be a retail dealer in wines, or
in wines, &c. to
obtain licenses foreign distilled spirituous liquors, as above described and defined, both, on 30th Sept. or either of them, shall, before the said day, and every person, who, after next. the said day, shall become, or intend to become such retail dealer in wines or foreign distilled spirituous liquors, both or either of them shall, before he or she shall begin to vend, or sell, by retail, any wine or wines, or foreign distilled spirituous liquors, apply for and obtain, in manner herein after directed, a license for carrying on the business of retailing wines or foreign distilled spirituous liquors, as the case may be, that is to say; one license for carrying on the business of retailing wines, and another license for carrying on the business of retailing foreign distilled spirituous liquors; which licenses respectively, shall be granted for the term of one year upon the payment of five dollars for each license; and shall be renewed, yearly, upon the payment of the like sum of five dollars for each license. And if any person shall, after the said day, deal Forfeiture on in the selling of wines or foreign distilled spirituous liquors, by retail, as neglect thereof. above described and defined, without having a license therefor, as aforesaid, continuing in force, such person shall forfeit and pay the sum of fifty dollars, to be recovered with costs of suit. And no such license shall be sufficient for the selling of wines, or foreign distilled spirituous liquors, by retail at more than one place; but any person, who by colour of such license shall sell any wines or foreign distilled spirituous liquors, at more than one place, shall be deemed to be, in respect to such of the said articles, as he or she shall so sell, at more than one place, a retail dealer therein without license, and sball forfeit and pay the like sum of fifty dollars, to be recovered with costs of suit.
Sec. 3. And be it further enacted, That it shall be the duty of the Licenses by supervisors of the revenue, within their respective districts, to grant
whom granted. licenses for carrying on the said businesses respectively, of retailing wines and foreign distilled spirituous liquors, which licenses shall be marked or stamped with a mark or stamp, denoting the sum of the duty thereupon; and shall be signed by the supervisor of the revenue, who shall How designa. issue the same, or cause the same to be issued, and shall be granted to
ted and signed,
and to whom isany person, who shall desire the same, upon application made at any sued. office of inspection, for that purpose, in writing, specifying the name of the person, for whom a license is requested, and the place or premises where the business for which the same is requested to be carried on, and also upon payment or tender to the officer thereof, of the sum or duty payable by this act, upon each license requested. And, to the end, that all persons carrying on, or intending to carry on, both or either of the said businesses, may obtain, with ease and dispatch, the licenses, whereof they shall respectively stand in need, it is hereby made the duty Vol. I.-48
Supervisors to of the respective supervisors, to prepare and furnish to the several offifurnish officers of inspection
cers of inspection acting under them, licenses signed by them, with the with blank lic proper marks and stamps, in competent number, and with blanks for the
names of the persons for whom they shall be requested, and the places
or premises respectively where the business or businesses, for which they By whom the are requested, is or are to be carried on. And the officer of inspection, same shall be countersigned
to whom such application and payment, or tender as aforesaid, shall be and issued,
made, shall forthwith issue the license or licenses requested, having first filled the blanks therein, and countersigned the same. Provided always, That no license shall be granted to any person to sell wines or foreign distilled spirituous liquors, who is prohibited to sell the same, by the laws
of any state. Duties herein Sec. 4. And be it further enacted, That the duties aforesaid shall be under whose di received, collected, accounted for, and paid under and subject to the ceived, &c. superintendence, control and direction of the department of the trea
sury, according to the authorities and duties of the respective officers
thereof. Fines, &c. how Sec. 5. And be it further enacted, That all fines, penalties and forsued for and re- feitures, which shall be incurred, by force of this act, shall and may be
sued for, and recovered, in the name of the United States, or of the supervisor of the revenue within whose district any such fine, penalty or forfeiture shall have been incurred, by bill, plaint or information, one moiety thereof to the use of the United States, and the other moiety thereof to the use of the person, who, if an officer of inspection, shall first discover, if other than an officer of inspection, shall first inform of the cause, matter or thing, whereby any such fine, penalty. or forfeiture shall have been incurred, and where the cause of action or complaint shall arise or accrue more than fifty miles distant from the nearest place by law established for the holding of a district court within the district in which the same shall arise or accrue, such suit and recovery may be had before any court of the state holden within the said district having
jurisdiction in like cases. President of Sec. 6. And be it further enacted, That it shall be lawful for the Presithe U. States to dent of the United States, and he is hereby empowered to make such officers of in. allowances for compensation to the officers of inspection employed in spection. the collection of the duties aforesaid, and for incidental expenses, as he
Not exceed. ing two and a
shall judge reasonable, not exceeding in the whole, two and a half per half per cent. centum of the total amount of the said duties collected.
Sec. 7. And be it further enacted, That this act shall continue and Limitation of
be in force for the term of two years, and from thence to the end of the Continued
then next session of Congress, and no longer. 1795, ch. 45. APPROVED, June 5, 1794.
June 5, 1794. Chap. XLIX.--An Act making further provision for securing and collecting Repealed by
the Duties on foreign and domestic distilled Spirits, Stills, Wines and Teas. Act of April 6, 1802, ch. 19. Section 1. Be it enacted by the Senate and House of Representa
Certain powers tives of the United States of America in Congress assembled, That in to President of order to facilitate and secure the collection of the revenue on distilled to collection of spirits, and stills, in such states as have been, or hereafter may be erectduties on dis. ed, and in the territories northwest, and south of the river Ohio, the tilled spirits, &c.
President of the United States shall be, and he is hereby authorized and empowered to form and erect such new districts and surveys, and to make such alterations in, and additions to the several districts, and in and to the several surveys thereof, as from time to time shall appear, in his judgment, expedient and necessary; and that it shall also be lawful for the President, by and with the advice and consent of the Senate, to appoint such and so many supervisors, inspectors of surveys, and in