The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

slties a. If the beer, lager beer, OF ale 90 re-
moved had been manufactured in the District
The Commissioners Of Internal Revenue MAY
prescribe such rules ss be may deem necessary
for the purpose ef, carrying the provisions Of
this section into lgfect. -,r3 II
Sec. 81. And be it further enacted, That the
entries made in the books required to be kept BY
the foregoing section, shall, on said first day o.
each and every month, or within ten days there
after, be verified by the oath or affirmation, te
be taken as aforesaid, Of the person or person.
which oath or affirmation shall be certified Al
the end of such entries by the collector or off,
Ger administering the same, and shall be, in sub
stance, Is follows: (, So.
! II do swear Tor AFFIRM that the foregoing en-
tries were made by me on the respective day,
specified, and that they state, according to th.
best OF my knowledge and belief, the whole
quantity of fermented liquors either brewed OF
brewed and sold at the brewery owned by -
in the county OF -- amounting to -
barrels"
Sec. So. And he it further enacted, That thu
owner, agent, or superintendent aforesaid, shall
in case the original entries required to be made
in his books shall not have been made By him
self, subjoin to the oath or affirmation the fol-
lowing oath or affirmation to be taken as afore
said: r. .,., ~
II do swear Tor 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, -. And be it further enacted, That the
owner, agent, or superintendent of any vessel or
vessels used in making fermented liquors. or OF
any still, boiler, or other vessels used in the
distillatiou of spirits on which duty ia payable,
who shall neglect or refuse to make true and
exact entry and report of the same, or to do, or
cause to be done, any of the things by this act
required to be- done as aforesaid, shall forfeit
for every such neglect or refusal all the
liquors and spirits made by or for him, and all
the vessels used in making the same, and the
stills, boilers, and other vessels used in distilla
ton, together with the sum of $500, to be re.
covered with costs of suit; which said liquors or
spirits, with the vessels containing the same,
with all the vessels used in making the same.
may be seized by any collector of internal duties,
and held by him until a decision shall be had
thereon according to law: Provided, That such
seizure be made within thirty days after the
cause for the same may have occurred, and that
proceedings to enforce said forfeiture shall have
been commenced by such Collector within twen-
ty days after the seizure thereof. And the pro.
ceedings to enforce said forfeiture of said pro.
perry shall be in the nature of proceeding in
rem, in the Circuit or District Court of the Unit
ed States for the district where such seizure is
made, or in any other court Of competent juris.
diction. -, - s,.r. -.
Sec. IS. And be it further enacted, That in all
cases in which the duties aforesaid, payable on
spirituous liquors distilled and sold, or removed
for consumption or sale, or beer, lager beer ale,
porter, and other similar fermented liquors, shall
not be paid at the time of rendering the account
of the same, as herein required, the person or
persons chargeable Herewith shall pay, in addi-
ton, 10 per centum on the amount thereof and,
until such duties with such addition shall be paid,
they shall be and remain a lien upon the distil-
lery where such liquors have been distilled, or
the brewery where such liquors have been brew.
ed and upon the stills, boilers, watts, and all other
implements thereto belonging, until the same
shall have been paid; and in case of refusal or
neglect to pay said duties, with the addition,
within ten days after the same shall have become
payable, the amount thereof may be recovered
BY distraint and sale of the goods, chattels, and
effects of the delinquent; and, in case of such
dstraint it shall be the duty of the officer charg.
ed with the collection, to make, or cause to be
made, an account of the goods; chattels, or ef-
Fects which may be distrained, a copy of which,
signed by the officer making such distraint, shall
be lett with the owner or possessor OF such goods,
chattels or effects, at his, her, or their dwelling,
with note Of the sum demanded, and the time
and place of sale and said officer shall forthwith
cause notification to be published in some
if any there be, within the county,
and publicly posted up at the Post Office nearest
70 the residence of the person whose property
'hall be distrained, or at the court house of the
'ame county, If not more than ten miles distant,
which notice shall specify the articles distrained,
Md the thue and place proposed for the sale
hereof, which time shall not be less than ten
lays from the date ofosuch notification, and the
place proposed for sale not more than i've miles
Instant from the place Of making such distran.:
Provided, That in every case of distraint for the
payment OF the duties aforesaid, the goods, chat.
els, or effects 90 distrained may and email be
estored to the owner or possessor if, prior to
he sale thereof, pay ment or tender thereof shall
70 made to the proper officer charged with the
collection of the full amount demanded, together
With such fee for levying and advertising, and
UGH sum for the necessary and reasonable ex.
'enses Of removing and keeping the goods, chat.
els, and effects 90 distrained as may be allowed
like cases by the laws or practice of the State
II Territory wherein the .distraint shall have
'een made; but in case of non. payment or neg
sct to tender as aforesaid, the said officer shall
'roceed to sell the said goods, chasteis, and eff.
ects atpublic auction, after due notice of the
inne and place of sale, and may and shall retain
ron, the proceeds of such sale the amount de.
landed for the use of the United States, with
be said necessary and reasonable expenses Of
aid distraint and sale, as aforesaid, and com
,ission Of five per centum thereon for his own
sc; rendering the overplus, if any there be, to
ne. person whose goods, chattels, and effects
han have been distrained. 10 10 DIS ,a4A.I
Sec. Sc. And be. it further enacted. That
very person licensed as aforesaid to distil spirit.
Gus liquors, or licensed as brewer, shall, once
! each month, upon the request Of the Assessor
: Assistant Assessor for the district in which
is business as a distiller or brewer may be car.
ed on, respectively, furnish the said Assessor
Assistant Assessor with an abstract of the en-.
les upon his books, herein provided to be made.
lowing the amount Of spirituous liquor distilled
nd sold, or removed for consumption or sale.
OF beer, lager beer, ale, porter, or other fer.
ented liquor made and sold, or removed for
assumption or sale, during the proceeding
onth, respectively; the truth and correctness
which abstract shall be verified by the oath
the party 80 furnishing the same And tha