New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01
bsfor. tb. Collector or Deputy Collector to whom

before the Collector or Deputy Collector TO whom
be may apply for permit TO remove any such spir'
its or OIL in manner and form TO be prescribed oy
said Commissioner, that he intends to export such
LIQUORS or oil and that he desires TO obtain SAID per-
mt for no other purpose Whatever and any Coliec-
Tor or DEPUTY Collector is hereby authorized 10 al
minister such OATH Ard Irovideo iuttnel, ip '.
no such removal shall I've permitted where the amount
of duties does not exceed the sum OF SOU nor ID any
Gaze where the person desiring such permission has
failed to Ieriorm the obligation OF any bono Prev
ouslv given TO the United States for the removal Vi
auy such articles until the same elai nave Se zen
district Ia which any such bond may DC gwen is Is
authorized TO cancel esid bond on payment o. s,ia
duties with interest thereon al rae 10 pe n.y.
said Commissioner, and all proper charges SUI
LIQUORS or oil shall not have been exported or uon
satisfactory proof that the same nave oeen Iy "a
ported as Aforesaid And III case OF the orGac %
obr,t;ou Of any such bond he same shall De loltn-
with forwarded by the Collector OF the dlstic. " 'n
Commissioner Of Internal Revenue, 10 DC py i..'u
,lac.d in the bsnd. O: the First Controller OF tue
Treasury. who shall cause tue came pIoGeeaingo W
be taken thereon for the pufpose Of colieetihg inc
dnties interest and charges aforesaid, az are pro-
vided in this act in the case Of delinquent coiec-
tor. Lo.uo 49,
i SEC 43. And be it further enacted, That me en-
tre. made in Ire books Of the distor, required 10 be
kent in The foregong section, shall, ON the Isl, iO
and a1:b days OF each aud every month, or Wiluh
five DAVIS thsafter, be verified by oath or airnauon,
10 DO taken &c aforesaid of the person or persons by
whom such entries ,hull have been made which oath
or affirmation shall be certified al the end OF such
entries by toe Collector or officer administering the
same aud shall be, in substance, as follows: 90
swear Tor affirm that tie foregoing entries were
made by me the respective Gays specineo, ana
that they state according TO the best Of my know-
edge and belief, the WHOLE quantity OF spirtuous
LIQUORS distilled and sold, or removed for consump-
ton or sale, at the oistllefy owned by >,
in tbe county OF amounting TO gallons,
according to proof preacribed by the laws OF the
United States.
SIC. 70. And be il further enacted, That the
owner, agent or superintendent aforesaid, shall, Ill
case the original entries required 10 be made IN his
books BY tuls shall not have been made by MN
SELF subjo TO the oath or affirmation OF the person
by whom they were made the following oath OF
affirmation 10 be taken as aforesaid: 81 90 swear
Tor affirm that to the best of my knowledge and be-
lief, the foregoing entries Just and Iue ana tha
1 have taken all the means III my power 10 make
them So
/ SIC. 50. And be it further enacted, That on and
after the frsI day OF August, 1862 there shall DO
paid on all beer, lager beer, ale, porter ard oher
similar iermented liquors. BY whatever name snsh
liquors may be called, duty q 81 Tor each shu
every barrel containing not more than thlliy-one
gallons, and at ike rate for any other quantity o.
for fractional payts Of barrel winch shall De
brewed OF manufactured and sold or removed
Tor consumption or sale within the Uhlted
States the Territories thereof. or within ihe 'iS
trict vi Columbia. after that day; which dniy spAI
he Maid by the owner, agent OF superintendent OF
/ IL 'h.eweIy or premises III which such ferDented
lnuots shall be made, aud shall be paG az the lime
oil ,epd.ring the accounts Of such femented EquoTs
So chsroea5e with duty, as required to be rendered
Inv the following section Of tbs act: Provided, That
fractional parts OF barrel shall be halves quarters
eiyhths and sxeeDths, ana any fractional part con-
fs,ning less than oue-siXteenth shall be accounted
onesixteeutb; than onesixteenth, and not more
than one-eghth, shall be accounted eighth; more
than one-eighlh, ana not more than ohe-quarler,
shall be accounted one-quSrter; more than one
quarter and not more than one half, shall be ac-
/ counted one.haif; than One-fali shall be ac-
counted one barrel
/ Sc. ~. And be il further enacted That every
person who, on said first day OF Augu't ied- e'"i
be tie owner OF Occupsnt OF any brewery or prem
ses used or intended TO be used for the purpose oil
/ brewing or making such fermented liquors, or who
shall have such premises under his control o. super
intendeoce, as agent for the owner or occupant, OF
shall have IN hie possession or ody any Vesse or
vessels intended to be used SAID premises IN the
manufacture of beer lager beer, ale, porter,
or other similsr fermented liquors, either as
owner, agent, otherwise, shall, fIom
day TO day, enter or cause 10 be en-
tered in book TO be kept by him Tor that purpose
and which shall be opeu at all times, except Sundays
between the rising aud setting OF the sum- Tor The IN
specon Of said Collector who may take any TDlu es
or menoiandums or transcripts thereof, the quantities
OF 1ri.u, other vegetable productions or other
j
Tor the purpose Of producing beer, or for
any other purpose, and the quantity or
number Of barrels and fractional parts Of
barrels Of iernented liquors made and sold, or re-
moved for consumption or sale, keeping separate ae-
count Of tie several kinds and descriptions; and
sh; render to said collector, on The irsI day oil each
mouth in each year, Or within ten dsys thereafter a
general account, IN wriiing. taken IRON his books,
Of ,he quantities Of grain, other vegetable pIoduc
ti0as other Substances, put into the uasb-iub, OF
.H. . Il ..,tn fltssr,tH
or Tor any other purp Ose AID the quantity number
vi barrels and fractional parts OF barrels Of each Kind
Of ieruented liquors made AMI Sold OF removed for
CONSUMPTION or sale, Tor Que month preceding said
day. and ehall NeTity, or oaufe 10 be verified tie
said entries, repors books, aud general accOunt,
cath or Affirmation to be taken before The collector
or some officer authorized by the laws OF the state
10 administer tie according 10 The 0rL required
by this act where The same II pIesOTibed anu shall
also pay 10 the said collector tic Outes which Is
ths ACT, ought to be paid On the liquor made and
sold, removed for consumption OF sale, AID thc
ead accounts mentioned, at the time Of rendering
he account thereof, Aforesaid. But where the
manufacturer Of any beer, lager beer, Or ale, manu-
features the same IN one collection district and owns
or hl.cs depot "a warehouse for The storage aud
sale OF such teer lager beer, ole in another col
lection district he may instead Of pay ing 10 the col
octor Of TIE district v here The same was nanuiac
tared tie duties cbaIgeGle thereon, present 10 such
collector o. his deputy invoice OF the quantity o.
number Of barrels about 70 be removed Tor tho Vut-
pose Of torase and sale specifying in such invoice,
with reasonable certainty, the depot warehouse
in which he intends to place sueh beer lager beer,
OF ale; and tbereupoa such col ector or deputy sha
ind0rse sucn invoice bis permission Tor such re-
noya and sual at tho same ume transmit 10 tie
collector Of the district i'll which scb depot or ware
house Is situated duplicate OF sIch invoice; and
thereafter the manufacturer of the beer lager beer
or ale 10 removed shall render the account and
pay the same du es, and be subject to the sauo LA
Dtes ana peualiiee as If the beer lager beer, or
ale 80 removed lad teen manufactured ia the die
triCt. The Commissioner Of Internal Revenue may