The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-20

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in WRITING taken from his books ofthe whole guam
Nv or mn nber of barrels and fractional parts OF bar
reis of fermented LIQUORS brewed and sod or remov
ID Tor consuIu ption or sale during the preceding
month and snail verify, or cause TO be verified, the
said statement. and the facts therein set forth, by
oath or animation to be taken before the assessor
or assistant assessor of the district according to the
form required by law. and shall Immediately forward
to the collector of the district duplicate OF SAID
statement duly certified by the assessor or assistant
assessor. And said books shall be open at all times
for the inspection of any assessor or assistant asses
sor collector deputy collector, inspector or reVe-
nue. agent, who may take memorandums and trans-f
script thererom- r,
SEC, So Ind be 1t further enacted, That the
entries made in such books SHALL or before the
tenth dsy of each month be verified by the oath or
affirmation of the person or persons by whom such
entries shall have been made, which oath or alrna-
lion shall be written in the book at the end OF such
entries and be certified by the officer administering
he same and shall be in form follows: II DO
swear (or affirm that the foregoing entries Were
made by me, and that they state truly, according 10
The best of my knowledge and belief, the whole
quantity of fermented liquors brewed, the quantly
sold. and the quantity removed from the brewery
further, that have no knowledge of any matter OF
thing required by law to be stated in said entries
which has been omitted herefrom." And the own
err agent or superintendent aforesaid, shall also, IN
case the original entries made IN ms BOOKS shali o
have been made by himself suboin thereto the lol
flowing cath or affirmation, TO be taken IN manner
as aforesaid: Il do swear cor affirm that, TO the
ibest of nav knowledge and belief, the foregoing en-
tries fully forth all the matters therein requires
Iby law, and that the same are just ana true, anu
that have taken al the means in my power to MAKE
| them so. :, M. AZ
| SEC. 81. Ind be it further enacted, That the
owner agent or superintendent OF any brewery,
vessels utensils used in making termented liquors
who shall evade attempt to ayade the payment Vi
the tax thereon raudulently neglect or refuse 10
make true and exact entry and report OF the sam
in the manner by law required or TO 90 or cause 10
be dome any of the things by law required 10 DE doe
by him aforesaid. or who shall Intentionally make
false entry in said book or in said statement OF
knowingly allow procure the same to be done
shall forfeit for every such offence, all the liquor
made by him or for him, and all the vessels, utensils
and apparatus used in making the same, and pc pa
bile to penalty of not less than five hundred Nor
more than thousand dollars. to be recovered WIN
costs of suit, and shall be deemed guilty Oh mis-
demeanor and shall be imprisoned for term not eX
ceeding one year. And any brewer who shall neg
to keep the books, refuse to furnish the account
and duplicate thereof as provined by law, or who
shall refuse to permit the proper ofhcef TO examine
the books in the manner provided. shall, for every
such refusal neglect forfeit and pay the sum OF
three hundred dollars
Sec 81. And be 1t further enacted, That the
7 Commissioner of Internal Revenue shall cause
? to be prepared, for the payment of the tax
. aforesaid suitable stamps denoting the amount
of tax REQ uired to be paid on the hOgShead,
barrels, and halves, quarters, siXths and eighths
of barrel of such fermented liquors, and shall
E furnish the same TO the collectors of internal
; revenue, who shall each be required to keep
, DON hand, at all times, a supply equal in
amount to two months sales thereof, if there
shall be any brewery brewery warehouse in his
district, and the same shall be sold by such col
lectors only to the brewers of their districts,
respectiyely and such collectors shall keep an
account of the number and values of the stamps
sold by them to each of such brewers, respec-
, lively and the Commissioner of Internal Rev
T enue shall allow upon all sales of such stamps
! to any brewer, and by him used in his business,
a deduction deduction of seven and one-half
, per ccntum. And the amount paid into the
treasury by any collector ON account of the
sale of such stamps to brewers shall be includ-
cd in estimating the commissions of such col
lector and of the assessor of the same district.
SEC. SO. Ind be 1t further enacted, That every
brewer shall obtain from the collector of the
district in which his brewery or brewery ware
house may be situated, and not otherwise, I'M
less said collector shall fail to furnish the same
upon application to him. the proper stamp or
stamps, and shall atfiX upon the spigot-hole or
tap (of which there shall be but one) of each
and every hogshead, barrel, key, or other re-
ceptaele, in which any fermented liquor shall
be contained, when sold or removed from such
: brewery or warehouse, stamp denoting the
! amount of the tax required upon such fer
! mented liquor, in such q way that the said
! stamp or stamps will be destroyed upon the
' withdrawal of the liquor from such hogshead
barrel, keg on other vessel, or upon the intro
$ duction OF faucet or other instrument for that
purpose and shall also, at the time of atfiXing
such stamp or stamps as aforesaid, cancel the
, same by writing or imprinting thereon the
: name of the person, firm, or corporation by
! whom such liquor may have been made, OF
cancelled Every brewer who shall refuse OF
neglect to atfiX and cancel the stamp or stamps
q required by law in the manner aforesaid, OF
whoshaIl affiY false or fraudulent stamp
theretoy or knowingly permit the same to be
done, shall be liable to pay penalty of one
\ hundred dollars for each barrel or package OF
which such omission OF fraud occurs, and shall
be liable to imprisonment for not more tina
. one year.
y SEC "a A7ad be it further enacted. That any
brewer, carman, agent for transportation, or
other person, who shall sell, remove, receive
or purchase, or in any way aid in the sale, re
| moval, receipt, or purchase of any fermente(
, liquor contained in any hogshead, barrel, keg
or other vessel from any brewery or brewery
l warehouse, upon which the stamp required by
law shall not have been affixed or on which 8
. false or fraudulent stamp is affixed with
: knowledge that it is such, or on which STAMP
once cancelled is used second time and any
t retail dealer or other person, who shall with
J draw or aid in the withdrawal of any ferment-
ed liquor from any hOgshead, barrel, key OF
other vessel containing the same, without de
, lstroying or defacing the stamp affixed upon
the same, or shall withdraw or aid in the with
: drawal of any fermented liquor from any hogs
r head, barrel, keg, or other vessel, upon which
the proper stamp shall not have beensaf1ixed
: or on which a false or fraudulent stamp is at,
fixed, shall be liable to a fine of one hundred
, dollars, and to Imprisonment not more than
> one year. Every person who shall make, sell,
or use any false or counterfeit stamp or die for
? printing or making stamps which shall be in
imitation of Or purport to be lawful stamp
or die of the kind before mentioned or who
! shall procure the same to be done, shall be
imprisoned for not less than one nor more than
, five years: PrOgided, That every brewer, who
: sells fermcnted liquor at retail at the brewery
or other place where the same is made shall
aflX and cancel the. proper stamp or stamns
upon the hogsheads, barrels, kegs or other
vessels in which the same is contained, and
snail keep an account of the quantity so sold
by him, and of the number and size of the
hogshead, barrels, kegs, or other vessels in
which the same may have been contained and
shall make report thereof verified by oath
monthly to the assessor, and forward a duDli-
cate of same to the collector of the district !.
A"d Proei0ed further, That brewers may re-
move malt liquors Of their own manufacture
from their breweries or other places of manu-
tacture to 4 warehouse OF other place of stor-
age occupied by them within the same district
In quantities ofnot less than six barrels in one
vessel without atfixing the proper stamp or
stamps but shall atiX the same uDon sIlch liduor
when sold or removed from such Warebousn or
otner place OF storage. But when the mann
iacturer Ci any ale or porter manufactures the sam
IN one conecuun district ana owns occuDies or
hres depot or warehouse for the storage of sucb o
or porter III another collection district he may win
as herein provided for or transport or cauSe
TO be removed or transported SAID ale or porter in
Quantities not less than one hundred barrels at time
under permit from the collector of the district
wherein SAID ale or porter is manufactured to said
depot or warehouse but to no other place under
SUCH rules and regulation as the Commissioners of In
Iernai revenue may prescribe, and thereafter the
manufacturer OF the ale porter so removed shaJl
stamp the same when it leaves such depot or ware
mousse IN the same manner and under the same pen
ates and liabilities as when STAMPED at the brewery
as herein proyded and the collector of the district
ID winch such depot or warehouse is situated shall
urnlsh Inc manufacturer with the stamps for stamp
ing the same, as il the said ale or porter had been
manuiactured IN his district And prootded further
| ihat Where iermented liquor has become sour or
1 of rs Sucb
ers may sell the same for manufacturing purposes
ana may remove the same to places where It may he
use9 lor such purposes, in casks, or other vessels
unlike those ordinarily used for fermented 1iono'
containing respectively not less than one barrel
eac anu having the nature of their contents marked
stamps required NV stamp VI
sec. o. And be 1t further enacted That ey-
cry brewer shall mark or cause to be marked