Delaware State journal and statesman., 1864-09-27
Ns8TLTa IVA IkNaUOL arETs>18AWA.

ASSESSOR other cohesnt oeer Aeeordiugto the form
required by law and shall Immediately forward to the
collector Of t district ose Of the said duplicate aeeounts,
duly certified by Tho msesor or assistant ssaessor and
imposed by law on the liquor made and sold removed
for comsnmpnn Oh sale aud iu the said accounts mon
Toned at the tne Of rendering the duplicate account
thereof as afrssld But where the manufacturer of Hny
beer lager beer ale malufaeuras the same In one col
lection District aud owns or occupes depot warehouse
for the stnsse and sails II such beer lager beer alein
another collection district he may, instead OF paying to
the collector Of the district where the same was panue
tured the duties cargeabe heresn present to such AS
SCISSOR assistant nvoee Of the quantity or
number of barrels about to be removed fog The purpose o.
storage aud sae speeylngn such Invoice the depot Or
warehouse in which he ntendso place sneh beer lager
beer ale and thereupon such assessor
SCISSOR shall endorse such invoice his permission for
such removal and the assessor assistant shall
Mt the time transmit TO the collector Of the district
In heh such depot warehouse Is situated duplicate
Of such inYoice and thereafter the manufacturer OF the
beer lager beer ale removed shall render the same
account and pa the duties, and be subject to the
liabilities aud penalties II the beer lager beer,
ao had been manufactured n fhe district to which the
same has been removed The Commissioner Of Internal
Revenue prescribe such rules be may dsam neces
sary for purpose Of carrying the provisions OF tha Sec
Sec. 90. And be il further enacted That The entries
made In the books required e b kspt ~ the oresons
within ten days thereafter bu verified by the oath or
aTaton Of the person or parsons BY whom such entries
certified at the end Of such entries by the assessor
or assistant assessor, or other epmpeent ofieer ad-
lows DO swssr (or airmJ that the foregoing entries
were made BY mo on the Respective days speehed aud
that they state ACCORDING to the best knowledge
and bela The whole quantity Of efmentsd liquors either
brewel, brewed and sold at the brewery owned by
-, in the county Of, amounting to - bar
Sec 81. Aad be u further enacted, That the owner.
agent superntendent aforesaid shall n ease the orr
gnal entries required to be made In his books shall not
have been INSIDE by himself suboin 10 the oath or ar-
nation the olloYing oath Or atii ymacno be taken as
aforesaid 81 do swear or arml that TO the bsst 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" ;.-..
ssc And D., 4, f.rJbo. su,rlsd That fha nunar
agent superntsnd Mt Of any vessel vessels used In
making srmented liquors, Of any STILL boiler o. other
vessel used in the dlsllaton Of spirits which duty
payable who shall neglect or refuse 10 make true and
entry and report Of he same to do to be
done any Of the things by law requred 70 be done as
aforesaid shall forfeit for every such negeeor refusal all
the liquors and spirits made by or for him and all the
vessels used In mang the same, and the stills boilers
and other vessels used in disuaton together with the
sum Of five hundred dollars to be recovered with costa OF
suits which said liquors spirits. with ths vetass con
aining the same, with all the vessels used in making
the same may be seized by any collector or deputy col
| ector of internal dulles, and held by him until a
decision shall be had thereon according olAw Proeidd
That such seizure be made within thirty days alter
the cause for the samo shall have cnme 20 the knowledge
Of the collector or deputy eolseto and the proceedings
to enforce said forfeiture shall have been commenced
by such collector within twenty day after the seizure
thereof And the proceedings to enforce said forfeiture
of said property sha be in the The nature Of proceeding
in tho circuit district court Of the United states
for the district where such seizure Is made, or IN any
other court uf competent jurisdietopl tiu lfal
Sec CO. And be n Cu1hsr enacted, Thatin AL eases in
which the duties ajeTnsad. payable Rpris distilled and
sold, removed for consumption sale or beer lager
bier, porter, and other similar f-rmened qubrs sall
he paid the time Of rendering the account Of the
herein required to the collector or deputy coleto q
the district the perAOn or persons ehargeabe thefewn
sha pay, in addition, tan per cenium on the amount
thereof; and, until suel duties with such addition shall
he paid they shall be- and remain lien upon the disil
sry where such liquors have been distilled, and upon the
Lowery where such liquors have been hrewedi aud upon
the stills boilers vAsand other implements thereto oe-
longing and the lot tract q land VIII reon the
listlloy bravery ia situate until same shall bAys
been paid And in of refusal or neglect 10 pay said
TIES with hs addition within ten days after the same
have beeOme payable,4ihe amount thtreof may pe
shall Nv Lstraint and sale Of the goods chattes ana
recovered :. ''linqueut. 81 ylfi
eil4cts of thou farther cnGcfsd That every person
sac 20 AMI be iisfl spirits OF licensed az brew.
licensed as nfresaid Ia furnish the account and
er who shall neglect or roll se provided who shall
duplicate thereof Az haninhe, ssstant assessor, col
refuse to permit the said assessor, TO eSamne ant
books iu the manner proyded f,r whap re OF tbres
for every such eIusal or negloetI forfeit the SUI
hundre1 dollars. 1901 tf+-tt.'+ EN4
ucrssrs. ar s.p9d
c. ii. And De il further enqcifd That no person hrm
company, corporation shall be engaged prosecute or
carry any trae, bust oss or roisssiOn hsrsinafte
mentioned and described until or they shall have OBJ.
ttind license therefor Ia the hereinafter pro
Sec. ~. And be jrfasr enacted That every person
rm company, corporation required by this act to OBJ
tain license to engage in any trade or profe
Sion which license Is required by law shall register
with the assistant assessor nf the district in
profession first his their name or style and in case Of
firm or company the names Of the several persons con-
sung such arm or company and their places " resi-
denee second, the trade, business or profession for
which license is desired third the place where such
trade business or profession is to be carried fourth
fester the number Of barrels he designs to reciy
pedder, whether he designs travel foot or with
one tWo or more horses IL an iunkeepsr the yearly
rental value house and property 70 be occupied for
said purpose; ii not rented, the assistant assessor shall
value the All Of which facts shalt be returned duly
certified by such assistant assessor both to the assessor
aud collector of the district and theeupon upon pay
ment to the collector deputy collector OF the district
hn haa u1
uty collector shall make out deliver license for such
trade, business. or profession.
sef a. Aud be HJarter endcied, That II any person
persons shall exercise carry any trade bus ness
or rIofson or do any act hereinafter mentioned for thu
res profession, license required by this act With
out gg out such license as in lDat irquired he,
she or they shall for every such offence besides being
abe y ns pAynent of The tax, beisuhjsct to mprison
ment for tenn not exceeding two years, or tine not
ding five hundred d0llars,sor both, moely OF
sucn fine 10 the use Of he United States the other moety
" tn use TIE resOn who shall first information
O. tho fact whereby eaid forfeiture incurred.
Sec "a. And be Il further enaeied That in every
esnse to os taken out under Sr o authority Of this act
nes profession for which such license Is granted and
the name and place Of abede Of the person persons TAX
ing out the slme IL fora teether the quantity Of spirits
authorized 70 be reetihed y BY pedler whether au
thorzed TO travel on loot or with ione two
horses the time for which such license s % rum and the
date or time OF granting such license and Except In the
Of aueiioneers and Peder) the place at which the
trade business or profession for which such license Is
granted shall be carried on Rrouided, That lieonto
granted under this act shall not authorize the person
persons, Except lawyers physicians, surgeons dentists,
cattle brokers, horse dealers, and Ruetiuneers firm,
company or corporation mentioned therein exercise
carry ths trade business profession specified in
such license In any other place than that mentioned
therein, otherwise provded hut nothing herein
tanned shall prohibit the storage Of goods wares,
chandss In other places thau the place OF business
the sae by manufacturers producers Of their goods
wares aud merchandise, at the place Of producton
or at their principal office place Of busl
ness provided goods wares and shall be
kept for iale at such office. And every person exercising
carrying any trade, busintss or Profession or doing
any for which hcsnse is fquired, shall demand
OF any ocer OF internal fevenne produce such icsnse.
and unltss he shall do may be taken and deemed to
have License. And In any peuder shall iese 10
pfouce his her license denanded ly any officer
Uf internal rev aid officer may seize The ho wagon,
and contents, peck bundle basket any person
refusing and hold the unl the icsnse is procured
And all eenss granted after the FIRST day of May in any
shall cpntiuuehln force until the first DAY of May
next ecdng. and shall be ISSUED upon the payment
of Rtthe proportion Of the Whole amount Of duty i'm
posed surh hreAo and each license granted shall
be dated the nrst day OF the month In which the ab
ity therefor accrued
Sec u.s. And be hfrtttr endcied That upon the death
of any person persons licensed under by Yrtua of
this act tho removal of any person persons from
the house pre- misses a which the trade business pro-
itssOn mentioned 10 such license aulhorzel II may
and n ali he awiul tor the collector to authorize by In
dOement ga such license or Otherwise rs the COmnis-
oner Of Internal Revenue shall direct the person or
persons removing aforesaid TO any O,her piece
rirry the trade business or profession specified in
licanse at the plAee which sach have
removed, or the administrators, the wife
hd Of such deceAsed person, or the assRnee assigns
such person persons removing ms Aforesaid, who
shah h pusse.sei OF aud Orupy the house premises
rors nse for such purpose as aoresAid in like manner
To eNarc SO or carry tiade business probes
sion mentioned in such license, In upon the house
al which said persun or ptrsOns aforesaid
deceased rNmovng before nentoned, by virtue OF
such license betre exercised carried such trade
busipess proieson for during the residue the
rin which license originally granted, with
out takiag any license iOF the residue OF such
term, until the expiration thereof; Iropided, ditoays