Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-27

La SRS Ot' THE UNITED STATES,
By the President Of hs UEusd States o,
America.
[ooNTMUEDl
Sec. 40. And: be it further enacted.
That tne owner, agent, or superintendent
aforesaid, shall, in case the original en-.
tries required to be made in his books by
this net shall not have been made by
himself, su6join to the oath or affirmation
OF the person by whom they were made
the following oath or affirmation, to be
taken as aforesaid; "I do swear (or affirm)
that, TO the best of my knowledge and
belief, the foregoing entries are Just and
true, and that have taken all the means
in my power to make them So"
Sec. So And be it further enacted.
That on and after the first day of August,
eighteen hundred and sixty-two, there
shall be paid on all beer, lager beer, ale.
porter, and othersimilar fermented liquors,
by whatever name such liquors may be
called, duty of one dollar for each and
every barrel containing not more than
thirty-one gallons, and at like rate for
any other quantity or for fractional parts
of barrel, which shall he brewed or
manufactured and sold or removed for
1
States or the Territories thereof, or within
the District Of Cnlnmbia, after that day :;
which duty shall be paid by the owner,
agent, or superintendent of the brewery
or premises in which such fermented
| liquors shall be made, and shall be paid
at the time of rendering the accounts of
such fermented liquors so chargeahIe
with duty, as required to be rendered by
the following section ofthis act: Provided,
That fractional parts of a barrel shall be
halves, quarters, eights, and sixteentts,
and any fractional part containing less
than one..sixtcenth shall be accounted one
sixteenth; more than One-sixteenth, and
MT more than one-eighth, shall be accoun-
ted done-eighth; more than Une-eighth and
notmore than one.qnarter, shall be accoun-
ted One-quorter; more than One-quarter,
and not more than one half, shall be
accounted One-half; more than one-half,
shall be accounted one barrel. rvef
II Sec. 81. And be it further enacted, That
every person who, ON said first luy of AH-
gust, eighteen hundred aud sixty-two, shall
be the owner or occupant of any brewery
or premises used or intended TO be used for
the purpose of brewing or making such
fermented liquors; OF who shall have such
| premises under his control or superinteud-
ence, as agent for the owner or occupant,
or shall have in his possession or custody
any vessel or vessels intended to be used on
said premises in the manufnctnre of beer,
lager beer, ale, porter, or other similar fer
| mented liquors, either as owner, agent, or
otherwise, shall, from day to day, enter or
1 cause to be entered in book to be kept hy
him for that purpose, and which shall be
open Mt all times, except Sundays, between
| the rising and setting OF the sun, for the
| inspection of said collector, who may take
/ any minutes or memorandums or tran
| scripts thereof. the quantities OF grain, or
/ other vegetable productions or other sab
stances, put into the mash tub, or other
wise used for the purpose of producing
beer, OF for any other purpose, and the
| quantity or number of barrels and fraction
al parts of barrels OF fermented liquors
made and sold, removed for consumption or
sale, keeping separate account of the sew
| eral kinds of descriptions; and shall render
to said collector, on 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
| grain or other vegetable productions or
other substances, put into the mash tub, or
otherwise used, for the purpose of produ-
| cling beer, or for any other purpose, and the
| quantity or number of barrels and frac-
LOuhI DhEAS -baltNI5 VI 0aSh hluh vi lCA-
mented liquors made and sold, or removed
for consumption or sale, for one month pre-
| ceding said day; and shall verify, or cause
| to be verified, the said entries, reports.
| books, and gen raj accounts, on oath or
affirmation, to be taken before 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 consumption or
! sale, and in the said accounts mentioned,
l at the time of rendering the account there
4 of, as aforesaid. But where the manufac-
turer of any beer, lager beer, or ale, man
ufactures the same in one collection dis
4 trict, and owns or hires depot or ware
house for the storage aud sale OF such beer,
i lager beer, or ale in another collection dis
trict, he may, Instead of paying to the col
lector of the district where the same was
manufactured the duties chargeable there
on, present to such collector or his deputy
an invoice of the quantity or number OF
barrels about to beremoved for the purpose
of storage and sale, specifying in such
invoice, with reasonable certainty, the de-
pot or warehouse in which he intends to
place such beer, lager beer, or ale; and
thereupon such collector or deputy shall
, endorse on such invoice his permission for
such removal, aud shall at the same time
transmit to the collector of the district in
which such depot or warehouse is situated
duplicate of such invoice; and therefor
the manufacturer of the beer, lager beer,
4 or ale so removed shall render the same ac-
count, and pay the same duties, and be
subject to the same liabilities and penalties
as il the beer, lager beer, or ale so remoy-
ed had been manufactured in the district.
The Commissioner of Internal Revenue may
prescribe snch rules as he may deem
necessary for the purpose of carrying the
provisions of this section into effect
i q. 20 A nd be II further enncteh. That