The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-02-05
RALEIGH, N. c., TUES AY,

eighthS; and any fractional part of a barrel con-
tanning less than one eighth shall be accounted
one eighth more than one eighth anu not more
than one sixth, shall be accounted one sixth;
more than one sixth and not more than one quar-
ter, shall be accounted one quarter; more than
one quarter and not more than one half, shall be
accounted one half, more than one half and not
more than one barrel. shall be accounted one bar
rel; and more than one barrel and not more than
siXty-three gallons shall be accounted two bar
rcls, hogshead
Sec. 40 And be it further enacted, That every
person owing or occupying any brewery orprem-
ises used, intended TO be used, for the purpose
of brewing making such fermented liquors,
who shall have such premises under his control
or supcrintcndence as agent for the owner or oc-
cupant, or shall have in his possession or custody
any brewing materials, utensils, or apparatus,
used or intended to be used said premises in
the manufacture of beer, lager beer, ale, porter,
or other similar fermented Liquors, either as own
er, agent, or superintendent, shall, from day to
day, enter or cause to be entered in Il book TO be
kept by him for that purpose, the kind of such
fermcntal liquors, the description of packages,
and number Of barrels and fractional parts OF bar
rels of fermentcd liquors made, and also the
quantity sold or removed tor consumption or sale,
and shall also, from day to day, enter or cause to
be entered, in seperate book to be Kept by him
for that purpose, on an account OF all material
by him purchased for the purpose of producing
such fermented liquors, including grain and malt
and shall render to said assessor assistant as
SCISSOR, on or before the tenth day OF each month,
a true statement i'll writing, taken from his books,
fractional parts of barrels of fermcntcd liquors
brcwcd and sold, or removed for consumption or
sale, during the preceding month; and shall
verify, or cause to be verified the said statement,
and the facts therein set FORTH by oath or atlirma-
tion TO be taken before the assessor or assistant
assessor of the district according to the form
quired by law, and sh i'll Immediately forward TO
the collector OF the district duplicate of said
statement, duly certified by the assessor or asss
tant assessor. And said books shall be open at
all times for the inspection of any assessor as
~, -,
spcctor, or revenue agent, who may take memor-
andums and transcripts therefrom.
See so. And be it further enacted, That the
tries made in such books shall, on or before the
tenth day of each month, be verified by the oath
or affirmation of the person or persons by whom
such entries shall have been made, which or afiir
nation shall be written in the book at the end of
such entries, and be certified by the officer ad
ministering the same, and shall be in form rs fol-
lows: Il do swear (or affirm) that the foregoing
entries were made BY me, and that they state tru
ly, according to the best Of my knowledge and
belief the whole quantity of fcrmentcd lGnOrs
brcwcd, the quantity sold and the quanty re-
moved from the brewery owned by thy - i'll the
county of -. And further, that nave no know
ledge of any matter or thing, required by law to
be stated in said entries, which has been omitted
theretrom" And the owner, agent, or superin-
tendent aforesaid, shall alsO in ease the original
entries made in his books shall not have been
made by himself, suboin thereto the following
oath or affirmation, to be taken in manner as
aforesaid: Il do swear (or afIirm) that, TO the
best of my knowledge and belief, the foregoing
entries fully set forth all the matters therein
quired by law and that the are just and true
and that have taken all the means in my power
to make them sO.'
See. 81. And be it further enacted, That the
owner, agent, or superintendent of any brewery,
vessels, or utensils used in making fermcntcd
liquors, who shall evade or attempt to evadc the
payment Of the TAX thereon, or fraudulently neg
let or refuse to make true and exact entry and re-
port of the same in the manner by law required
or to do or cause TO be done any Of the things by
law required to be done by him as aforesaid, or
who shall Intentionally make false entry in said
book or III said statement, or knowingly allow or
procure the same to be done, shall forfeit for ey
cry such offence, all the liquors made by him or
Tor him, and all the vessels, utensils, and appara
tus used in making the same and be liable to 4
penalty OF not less than five hundred nor more
than one Thousand dollars, to be recovered with
costs of suit. and shall be deemed guilty of mis-
demeanor, and shall be imprisoned for aterm not
exceeding one year. And any brewer who shall
neglect to keep the books, refuse to furnish
the account and duplicate thereof rs provided by
law, who shall refuse to permit the proper Off
Ger to examine the books III the manner provided,
shall, for every such refusal neglect, forfeit
and pay the sum of three hundred dollars.
Sec. 81 And be it further enacted, That the
commissioner of internal revenue shall cause to
be prepared, for the payment Of the tax aforesaid
suitable stamps denotiEg the amount of tax re-
quircd to be paid on the hOgshead, barrels, and
halves, quarters, siXths, and eglths of barrel of
such frrmcntcdliquorS and shall furnish the same
to the collectors of internal revenue who shall
each be required TO keep Oh hand, at all times, a
supply equal in amount to two months sales
thereof, ii there shall be any brewery or brewery
warehouse in his district, and the same shall be
sold by such collectors only to the brewers of
their districts, respectively; and such collectors
only to the brewers OF their districts, respective
lv; and such collectors snail keep an account of
the number and values of the stamps sold by them
to each of such brewers, respectively; and the
commissioner of internal revenue shall allow up
on all sales OF such stamps to any brewer, and by
him used in his business, dccuction [dedutionl
of seven and one half per ccntIIm. Aud the
amount paid into the treasury byany collector on
account of the sale of such stamps to brewers
shall be included in estimating the commissions
of such collector and of the assessor of the same
district.
sec. So And be it further enacted, That every
brewer shall obtain, from the collector of the dis
trict i'll which his brewery or brewery warehouse
may be situated, and not otherwise, unless said
collector shall fall to furnish the upon ap-
plication to him. the proper stamp or stamps, and
shall atfiX upon the spigot-hOlc or tap (of which
there shall be but onc) of each and every hogs
head, barrel, key, or other receptacle, in which
any fcrmcntcd liquor shall be contained, when
sold or removed from such brewery warehouse,
a stamp denotiEg the amount of the tax rcqcired
upon such fermented liquor, in such way that
the said stamp stamps will be destroyed upon
the withdrawal of the liquor from such hogshead,
barrel keg or other vessel, or upon the introduc-
ton of Il faucet or other instrument for that pur
pose; and shall also, at the time of afXng such
stamp or stamps as aforesaid, cancel the same by
writing or imprnting thereon the name of the
person, firm or corporation by whom such liquor
may have been made, or the initial letters there
Of and the date when cancelled. Every brewer
who shall refuse neglect to affX and cancel the
stamp or stamps required by law in the manner
aforesaid, or who shall atlix false or fraudulent
stamp thrcto, or knowingly permit the same to
be DONE shall qe liable to pay penalty of one
hundred dollars for each barrel package
which such omission fraud occurs, and shall
be liable to Imprisonment for not more than one
year.
(To be continued.)