The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-09-20

OF removed for consumption oT sale, within
the United statcs which tax shall ho paid
by the owner. agent o. superintendent of tho
brewery OF premises 10 which such loIncniod
liquors shall lie made, In tho manner aud at
the time hereinafter specified Pyofidod mat
fractional parts Of q barrel shall be- halves,
quarters. fixths, and cigliths and any iTac'
tional part Of barrel containing less than one
eighth shall b. accounted Onc-oighth more
than one-cighth aud not more than onc-siKth,
shall be accounted one-sixthi more than
onc-sixth aud not moro than Ouc-quarief,
shall be accounted OBequartsr; more than
onosInartsr aud not more than onc-hnli'
shall he accounted 0ne-half; more than one
half aud not more than one barrel, shall be-
accounted one barrel aud more than one
barrel aud not more than Aixty.thrcc gallons,
shall Do accounted two barrels, OF % hogs
head
BREWERS RECORDS.
SIC 40. Ind he u further enacted, That
every person owning or occupying any brew
cry 0f premises used, OF intended 10 loo used,
for the purpose Of brewing or making such
fnrmented liquors, or who shall have such
premises under his control or supcrulend-
pnoo ms agent for tho owner or occupant on
shall have ia his possession Or custody any
brewing materials, utensils. or apparatus,
used ~ intended 10 bo used on said premises
IN the manufacture Of beer, lager beer, ale,
porter, or other similar iUrmcnted liquors,
either AS owner agent or superintendent
shall, from day 10 day enter or cause ~ be
entered in book 10 be kept by him for that
purpose, the kind Of such iermontcd liquors,
ihe description Of packages and number Of
harrcls aud fractional parts of barrels of ier-
mented liquors made and also the quantity
sold OF removed for consumption Or sale, aud
shall also, from day 10 day, enter on cause 10
ha entered, Ia "a separate book 10 hu kept by
him for that purpose on an account Of all
material by him purchased iuf the purpose
of producing such ierncnted liquors iuclud.
ing grain aud malt aud shall render Ia said
nsacssnr OF assistant nssess0r, on 0r before
the tenth day of each month"; tru" state
ment IN writing, taken from his books, of
The whole quantity or number 0i barrels aud
fractional parts of barrels OF iermeitrd II.
quors brcwod aud sold, OF removed for con-
sumption or sale during the preceding
month and shall verify, or cause Ia be yeri-
fed. the said statement, and the facts therein
set forth, by oath or affirmation 20 he taken
before the assessor or assistant nsscssor Of
the district, according 10 the form required
by law, aud shall immediately forward to the
collector of the district u duplicate of said
statement, duly certified by tho assessor or A.
Aistant nssess0r. Aud said books shall be open
at all times for the inspection of any az
SCISSOR, collector, deputy collector inspector,
or revenue agent, who may take mom0ran.
dums and transcripts therolrom.
SEC. 30. Ind b. n FURTHER enacted, That the
entries made in such books shall, on or be-.
fore the tenth day Of each month, bo verified
by the oath OF affirmation Of the person or
lerADns by whom such entries shall have
Ia All uIl
be written in the book at the end of such
entries, and be certified by the officer admin.
stcring the same, and shall be in form rs
:" | do swear Cor affirm that the
entries were made 10y me, and that
hey state truly, according 10 the best of my
and belief, the whole quantity of
erlncntcd liquors browcd, the quantity sold,
md the quantity removed from the brewery
'wned by --, In the county of ---
lnd further, that have no knowledge of
my matter or thing required by law To be-
tated IN said entries, which has been omit |
ed thcrclrom," Aud the owner, agent or
aforesaid, shall also, in case |
ho original entries made in his books shall |
OF have been made by himself, suhioin
hero,o the following oath or affirmation, 10
~ taken In manner M iorcunidi II do
wear Tor allirm) that, to the host of my
S0owlodge aud belief, the foregoing entries
nlly set forth all the matters therein re-.
luircd by law, and that the same are just
md true, aud that | have taken all the means
n my power TO make them So
PENALTIES ron FRAUDS.
SEC 81. Ind be- IL further enacted, That the
wncr, agent, or superintendent of amy
,rewcry, vessels, or utensils used In making
liquors, who shall evade or Ut
einpt 10 evade, the payment of the tax
hercon, or frnudulently neglect or refuse TO
make true aud exact entry and report of the
anne In the manner by law required, or to
10 or cause to be done any of tho things by
.tw required Ia bo done by him w aforesaid.
n who shall Intentionally make false entry
n said book or In said statement, or know
nply allow or procure the same to be done,
hall forfeit, for every such Offences, all the
liquors made 10y him or for him, and all the
essels, utensils, aud apparatus used In max.
np the same, aud be liable 10 penalty of
rot lcss than five hundrcd nor moro than
me thousand dollars, ca he recovered with
'osts of suit, aud shall he deemed guilty of
misdemeanor, and shall bo imprisoned for
term not exceeding one year, Aud any
,rewer who shall neglect 90 keep the books,
n refuse To furnish the account and dupli-
ate thereof ~ provided by law, or who
hall refuse "a permit the proper officer to
hall. Tor every such refusal on neglect, for.
oit and pay the sum of three hundred dol.
ans.
BREWERS STAMPS.
Size. ~. lad b. Il tariLa enacted That the
of Internal Revenue shall |
ause to be prepared, for the payment of the |
aN aforesaid. suitable stamps dcnoting the |
mount of tax required to bc paid on the |
ogshead, barrels, aud halves, quarters, |
iNths, and oighths of a barrel of such fer |
iented liquors, and shall furnish the same |
u the collectors of internal revenue, who |
hall each be- required 10 keep ON hand, at |
n times, supply equal IN amount TO two
ionths' sales thereof, il there shall be any |
rcwcry or hrewery warehouse IN his dis
Iict. aud the same shall be sold 10y such col
'ctors only to the brewers of their districts,
sspectiyely; aud such collectors shall keep
ia account of the number and values of the
lamps sold by them to each of such brew
h. respectively; and the Commissioner of
ltcnal Revenue shall allow upon all sales
such stamps Go any brewer, aud by him
sed ia his business, a docWoiioH deduction
seven aud one-half per ccntum. Aud the
mount paid into the treasury hy any collcc-
,r on account of the sale of such stamps to
rcwers shall be included In estimating the
ommissions of such collector and of the
ssesSor of the same district
SEc. N tad b. q farther csuc'od, That
very brower shall obtain, from the collector
t the district la which has hrrwrry OF brew
y warehouse may be situated. aud not
Iherw Use, unless said collector shall fail 20
lrnish the same upon application IA him.
ie proper stamp OF stamps, and shall aiiiN
i.at, the snfsrof hole ar tan tof "A hich fhpf,s |