Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-03-18

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Sec. ca. 4isd6 be Il fertile, c.acfed, That
there shall he paid ON all beer. lager beer.
ale. porter and other fsemented liquors. by
whatever name such liquors may b. called.
duty of one dollar for each and every barrel
containing not moro than thirty-one gallons.
and at a like ratio for any other quantity. or
for fractional parts Of barrel, which shall b.
brewed or manufactured and sold, Or removed
for consumption or sale, within the United
States or tie territories thereof, or within the
District of Columbia; which duty shall be
paid by the owner, agent, or superintendent
Of the brewry or premises III which such fer.
mented liquors shall be made, and shall bs
paid at the time OF rendering the accounts tf
such fernen.ed liquors 90 chargeable with
duty, as hereinafter required PROVIDED.
That fractional parts Of barrel shall be
halves, thirds, quarters, sixths, eights, and
siatcenths; and any fractional part contain
ing less than one sixteenth shall be accounted
one sixteenth moro than one sixteenth, and
not more than one eight, shall be accounted
one eight; more than ono eight and not
more than one sixth. shall be accounted one
sixth; more than one sixth, aad not more
than ono quarter. shall be accounted one
quarter; moro than one quarter, and not
more than one third. shall be accounted one
third; more than one third. and not more
than one half, shall he accounted one half;
more than one half shall b. accounted one
barrel Proriled, further. That beer, lager
beer. ale, porter. ond other fermcnted liquors
in bottles. shall be assessed. according to the
quantity contained therein, at the rate Of one
doll-r for thirty-oue gallons. when. the duty
has not been previously paid on tao liquors
contained therein.
Sec. 65. Aad be IL .fart1er enacted, That
every person owning or occupying any brew
erry or prcmis,s used or Intended to b. used
for the purpose Of brewing or making such
fer,nentcd liquors. or who shall hive such
premises Under his control or superintendencs
IS agent for the owner Or occupant, shall
have in his possession or custody any Vessel
or vessels intended 70 DO used on said prem
ises in the manufacture of bseF, lager beer.
ale. porter, or other similar fermen:ed liquors.
either 40 owner. agent. OF otherwise, shall.
from DAY to day. enter, or cause to be en-
tered, in {. book to bc kept by him for
that purpose. and which shall bs open st oil
times (cxcept Sandays,) between the rising
and setting Of the sun, for the inspection Of
said assessor, assistant assessor, collector.
deputy collector, or inspector. who may take
any minutes or mcmorandums or transcripts
thereof. the quantity, packages. or number
Of barrels and fractional parts Of barrels Of
fermented liquors made. and alec the quality
sold, or removed for consumption or sale.
keeping separate account Of the several kinds
and descriptions; and shall render to said
assessor OF 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 number Of
barrels and fractional parts Of barrels Of each
kind of felu,ented liquors made. and also OF
the quantity sold, or remover for consumption
or sale, for one month proceeding said day
and shall verify. or cause to be verified. the
said entries, reports, books. and general &C.
counts, aud the facts therein Get forth, on oath
or affirmation, to be taken before the asssss-
or or assistant assessor, or uther compentsnt
otlicer. according to the form required BY
law; and shall immediately forward TO the
collector Of the district one Of the said dupl-
cate accounts. duly certified By the sassasoe
oe assistant ASSESSOR. and shall also pay to she
said collrctor the dusies which are imposed
by law on the liquor made and cold. or ~
moved for eonsumptioc q sale, and in Tie
said accounts uentioa~d. at the time Il rsa-
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