Nebraska advertiser., 1862-11-22
A. SATURDAY. NOVEMBER %, 1862.

shall be halves quarters, eighths, aud sixteenths
and any fractional part containing less than one
six eenth shall be accounted One-sixteenth; more
than One-sixteenth, and not more than one-eighth
shall be accounted one-eighth; more than one
eighth and not more than one quarter, shall be ae
counted one-quarter; more than one-quarter, and
not more than one half shall be accounted one half
Innre than ene-haf shall be accounted one barrel
| Sec, 81. And be it further enacted, That every
person who, on said first day in August, eighteen
hundred and sixty-twn, shall be the owner occu-
pant of any brewery premises used or intended t
be used for the puFp Sc OF brewing or making such
feImented liquors, who shall have such premises
under his control or superntendenee. "a agent for
the OWnet occupant, shall have in his posses
sion custody any vessel or vessels intended to be
used on said premises in the manufacture of beer,
lager beer, ale, porter, or other similar fermented
liquors, either owner agent, or otherwise, shall,
fran day h dan enter or cause q Be ehseEed Is q
baek - 10 kept hy hhn Tot that purpose, and
uhieh sheI Be opened At al times except Sundays,
betWecn the rising ahd acting OI the sun, for the
ihsPeetign Of said collector Hb% may take any in-
utes o. tnemoTfudums of Transcripts thereof, the
quantities Of grain, OI other vegetable productions
or other substances, put into the miSh-tub or 9TH
erWise used fer tn parpose Of producing beer, or
5or apy other purpose, AID the quantity or number
OF barrels and fractional parts OF barrels of fermen
ed liquors made and sod or removed for consump-
ton sale, keeping separate account Of the several
kinds and desert ptions and shall renderto said col
lector the FIRST day Of each month in each year,
or within ten days thereafter, general account, in
writing, taken from his books of the quantities Of
gr In, or other vegetable productions or other sub
stances, put into the mash.tnb, or otherwise used
for the purpose of producing beer or for any 9th
purpose, and the quantity number of barrels and
Functional parts of barrels Of zach kind Of fermented
liquors made and sold, or removed for consumption
or sale, Tor one month preceding said day and shall
verify, OrlcauSe to be verified the said entries re
ports, bOOks, and general accounts on oath or affirm
atioR to be taken befOr the collector or some officer
authorized by the laws Of the State to administer
the same according to the form required by this act
where the same Is prescribed and shall also pay to
the said collector the duties which, by this act.
ought to be paid on the liquor made and sold, or
removed for cOnrumpiOn sale and in the accounts
mentioned, at the time of rendering the account
thereof as aforesaid. But where the manufacturer
OF any beer, lager beer, or ae, manufactures the
same In one collection district and hires depot
or waaeheuse for the ssrage and sale of such beer
lager beer, or ale in another collection district he
may, instead Of paving to the collector of the district
IN which the same was manufactured the duties
chargeabe thereon, present to such collector or hi
deputy an invoice of the quantity or number Of
barrels about to be removed for the purpose of stor
age and SALE specifying in such invoice, with Fea
sonabe certainty, the depot or warehouse in which
he intends to place such beer, lager beer or ale
and thereupOn such collector or deputy, shall in
dOrse such invoice bis permission for such reno
val, and shall at the same time transmit to the col
lector of the district il which such depot or ware
house is situated duplicate of such invoice; and
thereafter the manufacturer Of the beer lager beer
or ale so removed shall render the same account,
and pay the same duties, and be subject to the
same liabilities and penalties as if the beer. lager
/ beer or ale 50 removed had been Inufactured in
the district. The Commissioner of Intern u Revenue
may prescribe such rules as he may deem necessary
for the pupose Of carrying the provisions Of this sec
llsBiute sHsct. ~
i See. 52- And b itfaFtheg enacted Th-t tbs
tentres nade Ia n books reaui4e T. 30 kept by tt3
Fsg'sng seetioa snail, on said frst day Of each arc
evegy, mguth or within ten days thereafter be vsr
he'd by the oath or aihrmatiOn to be taken afOre
said, OF the person persons by whom such entries
! shall have been made, which oath or affirmation
shall be certified at the end of such entries by the
collector or officer administering the same, and
shall be, in substance, follows:
81 do swear or affirm that the foregoing entries
were made by me on the respective days specified,
and that they state, according to the best OF my
know ledge and belief, the whole quantity Of fef-
mented liquors either brewed. or brewed and sold at
the brewery owned by - in the county Of -
amounting tor--- barrels" l..-... stI
Sec. 81. And be it further enacted, That the
owner agent. or superintendent aforesaid shall. in
case the original entries required to be made in hi:
books shal not have been made by himself, subj0in
to the oath or affirmation the fCllov ing oath or af
frnatiOn, to be taken AS aforesaid -.
Il do swear Cor AFFIRM that, to the best Of my
knowledge and belief the foregoing entries just
and true, and that have taken all the means in
my power to make them So"
See. 81. And be it further enacted, That the
owner, agent, superintendent of any vessel ol
vessels used in making fermented liquors, Of any
still, boiler Orother esSel used in the diStatiOn o.
spirits, on which duty is payable, who shall neglect
or refuse to make true and exact entry and report
the same, or to do, cause to be dOne any Hf the
things required by this to be done as aforesaid
shall forfeit for every such neglect refusal all the
LIQUORS or spirits made by or tor him, and all thu
vessels used in making the same, and the stills
boilers, and other vessels used in diStillatiOn TO-
gether with the sum of FIVE hundred dollars, to b,
recovered with costs of suit: which said liquors
spirits, with the vessels containing the same, will
. all the vessels used in making the same, may b
seized by any collector of internal duties, and hel
by him until decision shall be had thereon accord
ing to law Provided, That such seisure be mad
within thirty days after the cause for the same ma
have occurred, and that proceedings to enforce salt
forfeiture shall have been commenced by such col
ectOr within thirty days after the seizure thereof
, And the proceedings to enforce said forfeiture o
said property shall be in the nature of proceeding
in rem, in the eTeht or distiet court Of the Unite
StatoS for the district where such seizure is made
or in any other court Of competent jurisdiction.
Sec. 55 And be it further enacted, That in al
cases in which the duties aforesaid, payable on sJi
. rtuOus liquors distilled and sold, or removed fo
consumption sale, beer, lager beer, ale. porter
f or other smila: fermented liquors. shall not be pai
at the time of rendering the account Of the same
as herein required the person persons chargeabl
Herewith shall pay. in addition, ten per centum o
# the amount thereof; and, until such duties wit
IS such addition snal be paid, they shall be and re
maina lion upon the distillery where such liquor
i have been G:stiIl 4, or tho brewery where such Ii
quors have been brewed, and upon the stills, boil
e ers, vats and all ether implements thereto belong
ing until the same shall have been paid and in cas-
OF refusal or neglect to pay said duties, With tn
y addition within ten days after the shall hav
y become payable the amount thereof may be recot
cred by distrant and sale of the goods ohattes
re- effects Of the denqnent and; in case Of such di
traint it shall be the duty Of the officer charged vii
Or the collection to ,sIke, cause to be made,
b. count of the goods, chAttels, or effects which ms
ne he 5isIraned a copy Of which, signed by the oic
re making such distint, shall be left with the own
or possessor Of such goods ehatteS or effects at h
ty her, or their dwelling, with note Of the sum
I'd manded, and the time and place Of sale and sa
~ officer shall forth With notification to be pu
- lished in snuln newspaper. if any there be, with
be the county, and publicly posted UP at the pestoR
nearest to the residence of the person whose pr
he perty shall be dissrained, at the courthouse
in the same county if not more than ten miles distaE
lie which notice shall specify the articles distaine
n and the time and place proposed for the sale there's
on which time shall not be less than ten days from
or date Of such notification, and the place propOS
ar for sale not more than Eve miles distant from
nd place Of making such distrsint PrOeiied, That
nd every case Of dstant for the payment Of tim dut
to aforesaid the gOOds cbattes or effects so dStrain
may and snail be restored to the owner p0ssesO
a il, prior to the sale thereof, payment OF tend
thereof shall be made to the proper officer eharg
With the collection, of the full amount demands