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

ascertatned BY inspection, according to the pro.
visions Of this act, upon and with the written
permission Of the Collector or Deputy Collector
of the District, without the payment of duties
thereon previous to such removal, the owner
thereof having first given bond to the United
States, with sufficient suretiee, in the manner
and form and under the regulations prescribed
in at lesst double the amount Of said duties. to
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 bond: Provided, That any person desir-
ing to give such bonds shall hrst make oath, be-
fore 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-
scribed by said Commissioner, that he intends
to export such liquors or oil, and that he de.
sires to obtain said permit for no other purpose
whatever; and any Collector or Deputy Collec-
tor is hereby authorized to administer such cath:
And provided, further, That no such removal
shall be permitted where the amount of duties
does not exceed the sum Of $500, nor in any
case where the person desiring such permission
previously given to the United States for the re.
movalof any such articles, until the same shall
have beed fully kept and performed And the
Collector of the district in which any such bond
may be given Is authorized to cancel said bond
on payment Of said duties, with interest thereon
at rate to be fixed by said Commissioner, and
all proper charges, if said liquors or oil shall
not have been exported, or upon satisfactory
proof that the same have been duly exported as
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 dis.
trict to the Commissioner of Internal Revenue,
to be by him placed in the hands of the First
Controller of the Treasury, who shall cause the
same proceedings to be taken thereon, for the
purpose of collecting the duties, interest, and
charges aforesaid, as are provided in this act
in the case Of delinquent Collector. si..
Sec. 4S. Aud be it further enacted, That the
entries made in the books of the distiller, re-.
quired to be kept in the foregoing section, shall,
on the lst, 10th, and 10th days Of each and ev.
cry month, or within Eve days thereafter, be
verified by oath or affirmation, to be taken as
aforesaid, of the person or persons by whom
such entries shall have been made, which oath
or affirmation shall be certified ct the end of
such entries by the Collector or officer admin
istering the same, and shall be, in substance, as
follows 81 do swear Tor afirm) that the fore.
going entries were made by me on the respec.
tive days specified, and that. they state accord
ing 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 distillery owned BY 80 Do in the county
of s7, amounting to 10 gallons, 40.
cording to proof prescribed by the laws Of the
United States 93sEs7a 'tyfa "i 70
inSec. 40. And be it further enacted, That the
owner, agent, or superintendent aforesaid, shall,
in case the original entries required to be made
in his book by this act shall not have been made
by himself, subjoin to the oath or affirmation
of the person by whom they were made the fol-
lowing oath or affirmation. to be taken as afore-
said: II do swear Tor afirm) 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. 90, And be it further enacted, That on
and after the first day Of August, 1862, there
shall be paid on all beer, lager beer, ale, porter,
and other similar fermented LIQUORS, BY whatever
name such liquors may be called, duty of 81
for each and every barrel containing not more
than thirty zone gallons and at like rate for any
other quantity or for fractional parts of a bar.
rel, which shall be brewed or manufactured and
sold or removed for consumption or sale within
the United States or 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 fermented liquors shall be made,
and shall be paid at the time Of rendering the
accounts Of such fermented liquors so charge
able with duty, as required to be rendered by the
following section of this act Provided, That
parts of barrel shall be halves,
quarters, eighths, and sixteenths, and any frac.
tional part containing less than one.sixteenth
shall be accounted one.sixteenth; more than one.
sixteenth, and not more than one.eighth, shall
be accounted one.eighth; more than one.
eighth, and not more than one-uuarter. shall
be- accounted one.ouarter: more than one ouar.
ter, and not more than one-half, shall be &C.
counted one half; more than one.half shall be
one barrel. sas.@ 30 -'44' '}a'2SN
Sec. 81. And be it further enacted, That eve.
y person who, on the said FIRST day Of August.
1859, shall be the owner or occupant of any
brewery or premises used or intended to be |
used tor the purpose Of brewing or making such |
liquors, or who shall have such premi.
yes under his control or superintendent. as
agent toe the owner or occupant, or shall have
10 bis possession or custody any vessel or yea. |
'elsi intended to beused on said premises in the |
manufacture of beer, lager beer, ale. porter. or
other similar fermented liquors, either as owner,
agent, or otherwise, shall, from day to day, en-.
ter or cause to be entered in book to be kept
oy hin for that purpose. and which shall be open
~ III umee, except Sundays, between the rising
md setting Of the sun, for the inspection Of said
collector, who may take any minutes or
or transcripts thereof, the ouan.
titiss grain, or other vegetable productions or
other substances, put into the mash tub, or 9th.
s'wse used for the purpose of producing beer or
or any other purpose, and the quantity or
number Of barrels and fractional parts of bar
'els Of fermented liquors made and sold. or re-.
moved for consumption or sale, keeping separate
accounts of the several kinds and descriptions:
md shall. render to eaid collector on the first
lay of each month in each year, or within ten
lays thereafter, general account, in writing.
aiken from his books, of the quantities Of grain,
u oher vegetable productions or other sub.
stances, put into the mash.tub, or otherwise
Used for the purpose Of producing beer, or for
Try 'ther purpose, and the quantity or number
't b.rrels and fractional parts of barrels Of each
klndof fermented liquors made and sold, or re.
nov'd for consumption or sale, for one month
preceding said day, and shall verify, or cause to
30 verified, the said entries, reports, books, and
seneal accounts, on oath or affirmation, to be
takei before the collector or some officer autho-
Fizedby the laws of the State to administer the