Delaware State journal and statesman., 1862-07-25

gnsl entries required he his books by this act
shall not have been mada himself suooin to the oath
affirmation ofth person by whom they made the
following oath affirmation, to be aken aforesaid
" do swear Tor airn) that to The best Of my knowledge
aud belief the foregoing entries just aud true aud a
have taken all the neans in my power 10 make them
10"
SIC co. And be it further enacted, That and after
the first day of August 1862, there shall be paid on all
beer lager beer ale porter and other similar ermenel
liquors. by whatever such liquors may be called
duty Of 81 for each and every barrel containing moi more
than thirtyons gallons and Mt like rate for any other
quantity Or for aeonA parts OF barrel which snail De
brewe1 manufactured and sold OF removed TOR con
sumption sale within the United States or The Terri
tories thereof or within the District OF Columbia alter
that day; which duty shall be paid by the owner agent
or superintendent of tie brewery premises In which
such ierineneI liquors shall be made and shall be paid
~ ~ tue e ~ Fenuetlhs ths accounts e' suun u @
liquors 81 ehargeabls with duty, required 70 be rem
dered by the following section of this acts Provided IhA
iiactuhaI parts oil hrfs shAil he haFes, qut.stts'
eghths and sXeenthH, and any fractional ri contain
ing less than onesixesnth shall be accounted one-sS
teenthi more than one-sixteenth and not more man one
eighth shall be accounted oneeghth; more thtn one
eighth aud not more than Onquarer shall he account
ed one-quarter more than onequarter, ald moi moie
han one.haf shall he accounted one-halti more tnAh
0nehafshsl be accounted one barrel.
SEC d. And be It fKiher enacted. That every person
who sail first m August 1862, shall he the owner
occupant of any brewery premises used or intended
TO De used or the purpose OF brewing or making su 9
mented liquors. who shall have such premises Ad'r
his control EnperiDtendence agent for the owner or
occupant or snail hase In his possession OF uslouy ay
vessel vessels intended to be used said premises IN
the manufacture of beer lager beer ae porter or oihsr
similar fermented liquors, either rs owner, agent, or
otherwise shall from day to day. enter or cause u be
entered n book to be kept by him for that purpose and
which shall be open at all times except Sundays between
the rising setting OF the sun for the Inspection OF said
Collector, who may take any minutes or memorandnms
or transcripts herel the quantities OF gram or oer
vegetable productions other substances, put into the
mash tub otherwise used for the purpose OF producing
beer, or for any other purpose, and the quantity or
number of barrels and fractional parts Of barrels Of er
mented liquors made and sod removed for nsump-
ton or sale keeping separate account OF the several knas
and descriptions aud shall render to said collector, On
the first day each month in each year or within ten
days thereafter general W. In w'illng taken # ~
liz Looks cd ,t quantities Ut gram, other vegetable
productions other substances put into the mash-tub
or otherwise used for the purpose OF producing Deer or
for any other Purpose and quantity number OF bar
rs and fractional parts Of barrels of each kind OF termen
el lu0s made aud sold removed for consumption OF
sale month preceding said day, and shall verify
be VERIFIED the said entries, reports books, and
general accounts affirmation, tc lie taken be-
fore the collector or officer authorized by the laws of
the State to administer the according to the iorn
required by this where the is prescribed and
shall also pay the said collector the duties which, by
this act ought TO be paid the liquor made ana Sold or
CONSUMPTION sale, and in the said accounts
mentioned at the tine OF rendering the account thereof
as aforesaid, But where the manufacturer of any beer
lager bear ur a manufactures the same collection
district and hires depot warehouse for the
storage and sale u such beer lager beer or ale ia another
tor OF the district where the manufactured the du
ties chageabu thereOn to such collector or his 40
puy an Invoice Of The auautlty or number about
TO be for the purpose If storage and sale specify
ing in such invoice with reasonable certainty, the depot
lager beer ther ,upon such collector depu
y shall ihdOrse such invoice his permission tor such
renewal and shall at the Tins transmit to the col
the district In which such depot warehouse is
situated duplicate of such Invoice; and thereafter the
manufacturer of the beer lager beer or ale so removed
shall render the account and pay the same duties,
and be subject to The same liabilities and penalties as II
the beer lager beer, als SO removed had been manu-
featured In the district The Commissioner OF Internal
Revenue may prescribe such rules as he may deem neee
for the purpose Sfearyng the provisions OF this Sec
SRo. 81. And be it further enacted That the entries
made in the books required to be kept by the foregoing
section shall said st day of each and every month
or within ten days thereafter he verified by the th or
affirmation, to be taken Aforesaid, of The Per
oath affirmation shall be certified at the end OF such
entries Ivy the collector ofer administering the same
and shall be, in substance, as follows:
81 do swear Tor Airm that the foregoing entries wer.
made by the respective days specified, and thai
they state, according the best Of my knowledge ant
belief the whole quantity OF ermened liquors either
brewed or brewed and sud at the brewery owned b,
SIG. So And he it further enacted That the owner
agent superintendent aforesaid shall in the orr
ginal entries required to be m'dt IN books shall mo-
have been made by himself suhjon to the oath or Ahr
= nation, to be taken as aforesaid d-..,...,...,.,.
do swear (orafrnl that 10 the best Of my knowleds
aud belief the ioregeing entries are Just and true a9
that have taken all tie means in my yower TO max
e them So"
SIC 81 And be it further enacted Thatth owner agent
superintendent Of any vessel vessels used in maxim
ermented liquors, Of any still boiler other vesse
used in the dstilaon ospiris on which duty payable
who shall neglect refuse to make true and exact entr
and report OF the do, to be done, an,
OF the things by this act required to be done as aforesaid
shall forfeit for every such neglect fesusi all the
quors and spirits made By for him and all the yessel
used In making the same, aud the stills boilers anu othe
# vessels used in sat0n, together with the sum OF s50
with costs OF suit which said liquors
Spirits with the vessels containing the same WIN an III
ID vessels used In making the may ha seized by an
collector OF internal duties ani held by hm until dsels
lr shall be had thereon according to law Provided
s. That such seizure be made within thirty days after th
for the same may have occurred aud that procse
ngs To enforce said forfeiture shall have been
Al by such Collector within twenty days aile ths seizu
N thereof And the proceedings to enIree said orietui
of said property shall ~ IA tae nature o. nr9aeeung
ID In the Circuit district Court Of the United sa
ID for the district where such seizure made OF IN an
~ other court Of competent jurisdiction
ID SEC Aud be ii further enacted That in all case
in which the duties aforesaid payable on spiritnou
liquors distilled and sold, or removed Tor c9ntumpt,o
y or sale, beer lager beer ae porter aud other sia
lermented liquors. shall not be paid at The time Of re-
he dering the account OF the as herein 10 ured IN
III person or persons chargeabe Herewith shall pay,
ie addition, 10 per eentum on the amount thereof an
u until such duties with such addition shall be paid INT
i, shall be and remain lien upon the distery whe
he such liquors have been distilled, the brewery whe
ln such liquors have been brewed and upon the still
OF boilers watts aud all other implements thereto belongl1
at until the shall have been paid and in case Of
fusal or neglect TO pay said duties with the addltto
nr within ten days after the shall have become pa
Us able, the amount thereof may be recovered by ura
and sale Of the goods chatei5 effects of the del
y guent and m case of such distraint it shall be u
&C. duty of the officer charged with th9 collection to max
In tels or effects which may be distrained, copy
IN which, signed by the officer making such dsran shi
he tells or effects his her. their DWELLING with no
u Of the demanded and the time aud place OF salt
eh published newspaper, II any there be- with
g. the county, aud publicly posted up at the Post ON
10 nearest the residence Of the person whose proper
IT'S shall be distrained at the courthouse Of the sai
cut county if mot more than ten miles distant which not
IN IN shall specify the articles distrained and the time al
l place proposed the sale thereof which time shall
u be less than days from the date OF such nohoatio
sA and place propse sed for sails not more than nve mi
ee- distant from the place OF making such dsrant' T.
vided That in every OF dsrant Tor the payment
eht the duties aioresd the goods, chaeis, or effects so
E trained may o ana ID sha ma De SS % S or
m thereof shall be made TO the proper oeer charged W
H. H. the collection vi the full amount demanded oEetl
with such evyins and advertising aud such 81
al for the necessary and reasonable expenses OF nov
and keeping the goods ehatte and effects diEiraiJ
'er AZ may be allowed like by the laws or prae
IVY Of the State or Territory wherein the distraiut shall HI
o been made but in of payment or neglect 70
the Jer An Aforesaid the said officer shall proceed to sell
lla- % ugi ~ $500 i, tsis nd yT,fs Al nuble auction Al
se due notice Of the aud place of sale, and may
he shall from the proceeds Of such sale the ano
-, demandable for the use of the United states win
said necessary and reasonable expenses OF SAID dsta
i ,U and sale, aforesaid, and commission OF nVe
thereon for his use rendering the oVeFp
If any there be, to the person whose goods, ehattels
~, effects shall have been distrnined
& SEC So And be it further enacted That every per
licensed aforesaid disti spirituous liquors. ol
~ censed brewer, shall, once in each month"; upon
request Of the Assessor Assistant Assessor for the
~ riet in which his business as distiler or brewer
be carried on. respectively furnish the said Assessor
ASS, Assessor with an abstract OF the entries
,i w his books, herein lTnyided to be made showing
Use amount oil sprtuous liquor distilled and sold, or
% moved for consumption sale, or Of beer lager Deer
lS porter other fermented liquor made and sold
a,, moved for consumption SALE during the prec4s
~ month"; respectvey the truth and correstness OF wi
& abstract shall he verified by the oath Of the party s.
rid nishing the And the said Assessor or Assls
sa Assessor shall have right to examine the boob
% such person for the purpose Of ascerAining me so
% mas, Of such abstract And for any neglect To iur
& examination OF th bpoks aforesaid the person St
MN nm,, glecting shall forfeit the sum OF sbOO.
such LICENSES.
T $50 H. And la it further enacted, That from az
have ter the day OF August 1867 no person assoea
Ii the PERSONS OF corporatOn shall be engaged n prose
lhor- or carry on either Of the trades or occupations
ltsaWa ruf m