Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

dlrortion of the Secretary % the Treasury may make
rh rsrtbar and req uire such ffher secur
tss as Ne may deem proper IN order 20 protect the
the revenue and 20 carry out the spirit and intent OF
this section.
src A.. And bo Il mrtrrr enacted, That dis
titled spirits may be rq .-l from The place OF
manufacture for the purpose OF herlg eAportcui |
and refined coal oil may be removed for the pur-
posc of being exported after the quantity OF spir.
its or oil SO removed shall have been ascertained /
by inspection, according to the provisions OF tns /
act upon aud with the written permission of the |
Collector or Deputy Collector of the district /
without payment of the duties thereon previous /
to such removal, the owner thereof having iirat |
given bond to the United states with suihclent |
siretes in the manner and form, and under regu- !
lations prescribed by the Commissioner OF Inter
nal Revenue and in at least double the amount oil
said duties, 10 export the said spirits or Oil or pay
the duties thereon within such time as may be
prescribed by the Commissioner which time shall
be stated in said bOud Provided That my per
son desiring TO give such bonds shall hrst make
oath before the Collector or Deputy Collector to
whom he may apply for permit TO remove any
such spirits or oil, In manner and form to be pre-
scrbed BY said Commissioner, that he Intends to
export such liquors or oil and that he desires TO
obtain said permit for no other purpose whatever;
and any Deputy Collector is hereby authorized TO
administer such oath. And provided, further,
That no such removal shall be permitted where
the amount Of duties does not eXcend the sum of
$500, nor in any case where the person desiring
such permission has failed to perform the Obligo-
tion of any bond previously given 10 the United
States for the removal of any such articles, until
the same shall have been fully kept and perform
ed. And the Collector of the District in which
any such bond may be given is authorized to eau
eel said bond on payment of said duties, with In
torost thereon at a rate to be fixed by said Com
missioner, and all proper charges if said liquors
oil shall not have been exported, or upon salts
factory proof that the same have been duly eX-
ported rs aforesaid. And in case of the breach of
the obligation of any such bond, the same shall
be forthwith forwarded by the Collector Of the
district TO the Commissioner of Internal Revenue,
to be by him placed in the hands OF the First Con
troller of the Treasury swho shall cause the same
proceedings to be taken thereon, for the purpose
of collecting the duties, interest, and charges
aforesaid, are provided in this act in the case
of n delinquent Collector.
SEC. As. And be it further enacted, That the
entries made in the books of the distller requir-
cd to be kept in the foregoing section, shall, on
the 1st, 10TH and 20th days of each and every
month, within five days thereafter, be verified
by oath affirmation to be taken as aforesaid, OF
the person or persons by whom such entries shall
have been made which oath orafiimation shall be
certified az the end of such entries by the COlec-
ectOr or officer administering the same, and shall
be, in substance, rs follows; II do swear (or
aflirm) that the foregoing entries were made BY
me on the respective days specified, and that they
state, according to the best of my knowledge and
belief, the whole quantity of spirituous liquors
distilled and sold, or removed for consumption or
sale, at the distiuery owned by ---- in the
county of --, amounting to - gallons, ac-
cording to proof prescribed by the laws OF the
United States.
owner agent, or superintendent aforesaid shall
in case the original entries required TO be made il
his books by this act shall not have been made by
himself subjoin to the oath affirmation of the
person by whom they were made, the following
oath or affirmation, TO be taken as aforesaid g
do swear or affirm that, to the best of my
knowledge and belief, the foregoing entries arc
Just and true, and that have taken all the means
in my power to make them So
SEC. 80. And be it further enacted, That OF
and after the first day of August 1852, there shal
be paid on all beer, lager beer ale, porter, ant
other iermented liquors, by whatever name sUcl
liquors may be called, duty of 81 l0r each anC
every barrel containing not more th9u thirty-ont
gallons, and at like rate for any other quantity
or fractional parts of a barrel, which shall be
brewed or manufactured and sold or removed fol
consumption sale within the United States OF
the Territories thereof, or within the District Of
Columbia after that day; which duty shall be
paid by the owner agent, or superintendent OF
the brewery or premises in which such fermcnted
liquors shall be made, and shall be paid at the
time Of rendering the accounts OF such terment-
ed liquors SO chargeable with duty, as required TO
be rendered by the following section of this act
Provided, That fractional parts Of a barrel shall
be halves, quarters, eigllths, and sixeenths, and
any fractional part containing less than one-siX-
teenth shall be accounted One-sixtcenth; more
than One-siXteenth and not more than One-eighth
shall be accounted one-eigLth; more than one
eighth and not more than one-quarter shall be
accounted one quarter; more than One-quarter
and not more than one-half shall be accounted
onc-half; more than one half shall be accounted
one barrel
SEC oil And be it further enacted, That
every person who, said first day of August,
1862, shall be the owner or occ ipant of any
brewery or premises used or intended to be
used for the purpose Of brewing or making
such termented liquors, or who shall have
such premises under his control or superinten-
dence, as agent for the owner or occupant or
shall have in his possession or custody any
vessel OF vessels intended to be used on said
premises in the manufacture of bear lager
beer, ale, porter, or other similar fermented
liquors, either rs owner, agent, or otherwise
SHALL from day to day, enter or cause to be en-
tered in a book to be kept by him tor that
purpose, and which shall be open at all times
except Sundays, between the rising and set
ting of the sun, for the inspection Of said Col
lector, who may take any minutes or memo
randums or transcripts thereof the quantities
of grain or other vegetable productions o
other substances, put into the mash tub, o
otherwise used for the purpose Of producin!
beer or for any other purpose, and the quan
tity or number of barrels and fractional part
ofbaTels of fermented liquors made and solo
or removed for consumption OF sale, keer
ing separate accounts of the several kinds an
descriptions and shall render the said cOlleC
tor, on the first day of each month in eac
year, or within ten days thereafter, a genera
account, in writing, taken from his books, 0
the quantities of grain, or other vegetable pro
ductions or other substances, put into tn
mash-tub, or otherwise used, lor the purpos
ofproducng beer or for any other purpose
and the quantity ornumber OF barrels and fraC
tiona parts of barrels of each kind offerment
ed liquors made'an sold, or removed for cor
sumption or sale, Tor one month precedin
said day, and shall verify, or cause to be yer
fed, the said entries, reports, books, and ger
eTal accounts, on oath or affirmation, to
taken before the collector or some officer al
thorised by the laws of the State to administC
the same according to the form required b
this act where the same is prescribed; an
shall also pay to the said collector the dutiC
which, by this act, ought to be paid on the
quors made and sold, or removed for cor
sumption or sale, and in the said account
mentioned at the time Of rendering the az
count thereof, as aforesaid But where III
manufacturer of any beer, lager beer, or al
manufactures the same in one collection di
trict, and owns or hires depot or warehou'
for the storage and sale of such beer, lag
beer or ale, in another collection district, /
may, instead of paying TO the collector OF Il
district where the same was manufactured Il
duties ehaTgeable thereon, present to sue
collector or mis- deputy an invoice Of the qua
ty or number of barrels about TO be remove
for the purpose of storage and sale, specifyir
in such invoice, with reasonable certainty, Il
depot or warehouse in which he intends