Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-10
OFFICIAL.


| EIXutu SOuSresss
PuBLIc-No. l4S.1
J AN ACT to provide internal revcnu,
to support the government, to pay
interest on the public debt, and fol
other purposes. @:w
CONTINUED ...
Sec. 65. And be it further enacted, That
every person owning or occupying any brew
cry or premises used or intended to be used
for the purpose of brewing or making such fer.
mented liquors, or who shall have such premi-
ses under his control or superintendent as
agent for the owner or occupant, or shall have
/ in his possession or custody any vessel or ves-
sells intended to be used on said premises in
the manufacture of beer, lager beer, ale, por-
ter, or other similar fermented liquors. either
as owner, agent, or otherwise. shall, from day
| to day, enter OF cause to he entered in book
to be kept by him for that purpose, and which
shall be open at all times lexcept Sundays
between the rising and setting of the sun, for
the inspection of said assessor, assistant asses
sor, deputy collector, or inspector, who may
/ take any minutes or memorandums or tran
scripts thereof, the quantity, packages, or
! number Of barrels and fractional parts of bar
| rels of fermented liquors made and also the
| quantity sold or removed, for consumption or
sale, keeping separate account of the several
kinds and descriptions, and shall render to
said assessor or assistant assessor, on the first
day of each month in each year, or within ten
days thereafter, a general account in writing.
taken from his books, Of the quantity or num-
Der of barrels aud fractional parts of barrels of
each kind of fermented liquors made, and al
SO of the quantny sold, or removed for con-
sumption or sale, for one month preceding
said day, and shall verify, or cause to be vcri-
fed. the said entries, reports, books, and gen
eral accounts, and the facts therein set forth,
on oath or affirmation, to be taken before the
assessor or assistant assessor, or other compe-
tent officer, according to the form required by
law; and shall Immediately forward to the
collector of the district one OF the said dupli-
cate accounts, duly certified by the assessor or
assistant assessor, and shall also pay to the
said collector the duties which are imposed by
law on the liquor made and sold, or removed
for consumption or sale, and in the said ac-
counts mentioned, at the time of rendering
the duplicate account thereof as aforesaid.
But where the manufactures of any beer, la
ger beer, or ale manufactures the same in one
collection district. and owns or occupies de-
pot or warehouse for the storage aud sale of
such beer, lager beer, OF ale in another collec-
tion district, he may, instead of paying TO the
collector of the district where the same was
present to such assessor or assistant assessor an
invoice Of the quantity or number of barrels |
about to be removed for the purpose of stor- !
age and sale specifying in such invoice the de-
pot ga warehouse in which he intends to place
such beer, lager oeef. or aie and thereupon
such assessor assistant assessor shall endorse
on such invoice his permission for such remov-
al, and the assessor assistant assessor shall,
at the same time, transmit TO the collector of
the district in which such depot or warehouse
is situated duplicate of such invoice aud
thereafter the manufacturer Of the beer, lager
beer. OF ale So removed shall render the same
account. and pay the same duties and be sub
ject to the same liabilities and penalties as il
the beer, lager beer, OF ale had been manu-
factured in the district to which the same has
been removed. The Commissioner of Inter
nal Revenue may prescribe such rules rs he
may deem necessary for the purpose of carry
ing the provisions of this section into effect.
Sec &C And be it further enacted. That
the entries made in the books required to I've
kept by the foregoing section SHALL on said
first day of each and every month, or within
ten DAYS thereafter, be verified by the oath or
affirmation of the person or persons by whom
such entries shall have been made, which oath
or affirmation shall be certified at the end OF
such entries 10y the assessor assistant asses
sor, or other competent officer administering
lows I" / do swear tor affirm 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 fermcnted iquors Ell
ther brewed, or brewed and sold at the brew
cry owned by -, in the county OF -,
| amounting to - barrels
Sec. g. And he it further enacted, That
the owner, agent. or superintendent aforesaid,
| shall in case the original entries required to
he made in his books shall not have been
made by himself, subloin to the oath or aihr-
nation the following oath or affirmation, to
be- taken as aforesaid :. | 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 So And be il further enacted, That
| the owner, agent, OF superintendent of any
vessel or vessels used in making fermented
liquors, or of any still, boiler. or other vessel
used i'm the distillation of spirits on which du-
ty is 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 law required to be done as aforesaid,
shall forfeit for every such neglect or refusal
all the liquors and spirits made 10y or for him,
and all the vessels used in making the same,
| and the stills, boilers, and other vessels used
in distillation, together with the sum OF hive
hundred dollars, to be recovered with costs OF
suits which said liquors or spirits. with the
vessels containing the same, with all the YES.
sells used in making the same, may be seized
] by any collector or deputy collector OF inter
nal duties, and held by him until decision
4 shall be had thereon according to law Prorl
ded, That such seizure be made within thirty
days after the cause for the same shall hav,
come to the knowledge of the collector or dep
uty collector, and that proceedings to entorct
: said forfeiture shall have been commence,
by such collector within twenty days after th'
seizure thereof. And the proceedings to en-
force said forfeiture of said property shall b,
in He nature OF proceeding IN rem, IN TIT
circuit or district court of the United States
: for the district where sach seizure, is made, o
, in any other court of competent jurisdiction.
Sec 90. Aud be it further enacted, Tha
In all cases in which the duties aforesaid, pay
able on spirits distilled and sold, or remove,
4 for consumption or sale, or beer, lager beer
ale. porter and other similar fermented liq
uors, shall not be paid at the time of render
: ing the account of the same, or at the tim
when they shall have become payable, a
. herein required, to the collector or deput
v collector OF the district, the person or pei
sons chargeable Herewith shall pay, in ad
D dition, ten per centum ON the amoun
. thereof and, until such duties. with sue
addition, shall be paid they shall be an
remain lien upon the distillery where SUE
LIQUORS have been distilled, and upon Oh
4 brewery where such liquors have been brewet
and upon the stills, boilers, vats and all otl
9 er implements thereto belonging, and upo
). the lot or tract of land whereon the distiller
or brewery is situate, until the same sha
= have beeD paid And in case of refusal {
4 neglect TO paw said duties, with the addition
within ten days after the same shall have b
Q come payable. the amount thereof may be r
a covered by distraint and sale of the good
chattels, and effects of the delinquent
y Sec 10 And be it further enacted, Tn
n. every person licensed as aforesaid to dist
: spirits, or licensed as a brewer, who shall ne
10 lect or refuse to furnish the account and d
- plicate thereof, as hereinbefore provided
y who shall refuse to permit the said -assesso
assistant assessor, collector, or deputy cole