Nebraska advertiser., 1867-04-11

kpowedse aud belief Jae ivreEoing sntres fully sci
all The matters therein required By Law and that
the are just and y AMI that have taken all
lhe mems IA ray power 20 make them so.o
Sec 6I. Aud be IL furthOr enacted That the owner,
agent superintendent OF any brewery, vessels
ten ss used making ferment ed liqnors, who shall
evade attempt 10 evade tbs payment OF the tax
the "a me, or rirsuduleny neglect or refuse to axe
true and exact entry ANA rep t OF the same IN manner
by law required 70 d. OF cause TO betOns any Of
the things " law required to be d1ne BY ny him
foaeaaid or who shat thtenttonAIy pAks false entry
IN raid book ssid statements knuTingiy allow
prucure The be done, sna forfeit, for every
such offence. all tRe liquJrs maie by hi4a for him
aue al! the vessels. utensils and apparatus used in
making the same and be liable 20 pay penalty OF not
les lhan i've hu ndred dollars one thou
samt ioiars 10 be recovered with Of suit and
shall be deemed guilty Of misdemernOr, and shalt be
Imprisoned for 4 term not exceedinR one wear And
any brewer who shall neglect to keep the books, or
refuse 10 furnish the account ard duplicate tersqS
provided by law who shall refuse 10 pes NIT proper
ehiser to examine the books in the manner provided
shall for every such refusal forfeit and pay
the sum Of three hundred dollars.
Sec 50 And be it further enacted That the commits
sOner OF internal revenue shall cause be prepared
for the payment aforesaid, sultsbIo stamps
donating the amount OF tax required to be pacd the
hogshead barrels and halves quarters sikths and
eighthS, OF a barrel Of such fermeuted liquors. and he
shall furnish the same tho nlectors internal
revenue, who shalt each 10 re E9sd TO Eeep on hand
sales thereof II there shall be any brewery brewe
~ warehouse in his district AMI the shall be sold
by such cOlecOrsOnly to she brewers OF district
respectively; and such collectors shall keep
o. tbe number aad values Of the stamps sold by hem
% each OF the brewers Respectively a14 the commits
soner Of informal revenue shall allow .upou all sales
Of such stamps aay breger and by BIN used in bis
business DEDUCTION Of seven and one half per centum
Aud the amount paid into she treEsurp by any collect
account Ofthe sre ofsuch stamps to brewers sha
be in luded in estmSng the comm ssiQas Of such col
| lectOr ann OF the assessor OF the same district.
Sec b. And be it further enacted That every brew
er shAIl Obttn from the G5Isc.r y Cas district in
which his brewery or ore cry warehouse be situ
ated, and Not otherwise, unless said collector shall
fail to furnish the upon application TO him. the
proper stamp or stamps aud shalt sfx Upon the spgO
hole tap Of which there shaft be but one of each and
every hogshead, barrel keg. Or othor receptacle in
in which any fermented liQulr shall be contained, IL
| sold or removed from such brewery or warehouse.
stamp denytng the amount Of the tax required upon
| such fermented liquor, in b way that the said
stamp or sta mps will be destroyed Ipon the withdraw
al Of the liquUa from such hogsheadf barrel, keg
Uther veSssi, upJn tbs introduction a faucet
oher tnstrumeat for that purpose and shall also, at
the time OF s7Eing hnp or stamps as sForessid
cancel the same by writing imprinliug thereon the
nanle OF the person, IN cJrpO ration BY when snch
quor may have been made the initial letters there
oil anc The date wnen cancelled. Every brewer %ho
shdll refuse neglect to nix and cancel the stamp
OF stamps required by ia the manner Aforesaid
whe shat sfx false fraudulent stamp thereto, or
knowing permit The same 10 dOne shall be liable
to penalty OF hu ndTed dularO for each barrel
OF paekAgs o which sucl OmissonOf Tand occurs and
shall be liable 10 Imprisonment for not more than one
yea4r t'I fe4
Sec. 81. And be it further enacted, That any brew
er, carmA transportat ton or other psrssn
who shall sell Temlve receive purchase OF IN any
Way aid IN the pale renewal receipt. purchase OF
any terpsised liquor Gjqttusi 10 dhy hog head, bar
=
warehouse upJn which the stamp required by law
shall tIot nave been aGlxel, or ON wh ch false
irou1uieR; stamp Is alxed with kuovIege that il Is
snch' OF Oh which stamp once eancce is used sec
0Ra lime aud any 1ealsr 3r SIAeT psaso yhO
SHAH Withdraw or aid IA the Withdrawal Ct any ter
mented liquor from any hoEhead barrel. keg. 9th
er vessel containing The same, without destroying or
defactng the stamp affixed upon the sane, or shall
WitldfdW or aid in the Withdrawal OF any sermened
liquor from any hotSheIi barrel ksy other vessel,
upon Whl The OTUpeT stamp shall have been aux
ed which fA.se or fraudulent stamp is affixed,
nOfO OUa hun 1rol al
imprls0nment not more IN tn yosr Every person
Who shall mike sell, use any false counter fei
stamp ST de Tor printing or makiug stauSS which snail
De la Imitation puFport 70 DO lawful stamp or
die OF Tue Kind before meatiOael sh 81 procure
the same 10 be aone shalt be imprisoned for not ies
h4h one nor more than I'VE years Ptovided, That eV-
ery brewer who sells leFuehed tic u0rs retail
brewery of ether place where Ine same Is made sha
snA anu cancer the The proper stamp or stamps upon
the DogSheadS; barrels k5ss Vr other vessels which
the same Is contained and shall keep account the
quatly 50 Sold by hin, and Of the number an sze OF
the hOSSeeF ais b4IreiS he<s, vessels ia waic
The same have been Conained, and shall m4keA
report tnereof uertHed by oath monthly to 2sesS-
SCISSOR. and torw ard ipce of so the col
lecOr of the district: PrOUifei further, That brew
erS msy remove malt iiqiO-s CT Then Own manufac'
turs from their bteweOes other places OF manrac
ture 10 ehOus; "ther storage occupied
by Them within the district in quantities gf not
less than six barrels in with mixing the
proper stamp stamps, but shall a1x the Same upon
, snch liquor when sud removed from such vase
house or other place OF storage Bat when the manu-
iacturer of any ale GA porter naant&ciares the saue
in Que Collective district and owns occupies hires
depot warehouse for the sale OF such
ale and porter in another eolieciiun District he may,
without aixing the stamps the casrs the Drewe-
or as heieh PROVIDED LOT remove OF tySnsport OF TO
cause TO be remved or transporter, said ale or porter
In quantities not LISs thin one hundred barrois
time, under permit from the COLLECTOR q The astfci
wherein said ale Is mauufaeturel 90 said de-
psf warehouse. but TO other place uaeer sit sQ
'TEles and ragulstiOns the commsSI9aar q lRte
revenno may prescribe and ther eatter the
ale porter removed shall stamp the same eea
Il leaves such g. pot warehOgSe, iE the saIne an-
ner aud Under The sSnsS DesaItfes and liabilities a
t,rha FIa haro dada
the cJIector Of the district in which depot ware
house is situated 81 ril furnish the with
The the stamps for stamping the saRie As Il the said
ale pOrtOr had been nufncture iG his district
Provided further That where fermentqd Iiqusr
! come damaged, 20 be incapable OF
such brewers may sell the same for manufacturina
purposes, and may remove the same plates where il
maybe rsed for such purposes in casks other yes
sells, URike those ordinarily used fernlent4d auOI
containing Ihspectyey not less one barrel each
and having the or their couents markell upOn
them vihUpt alxing The thereon ths stamp stamps
/, / required
Sec 55 And be it further enacted That every byeu-
. er shall mark To be marked iu such manner
shall be preScAbed By the Commissioner
revenue. upon v hOgshead. barrel keg, Other
vese; containing the fermentea Iicnor made by him
before tisS6ld rem.ved fsym TIE brewery brew
cry warehouse or other placs ef manufacture, the
name Of the person hrn eoFporatioa by whom such
"A liuuor manufactured, and lhs place where the
shall have been made; aud person other than
the thereof has agent sh 4Ii IrtentonA-
8 yrem9ve or deaee suea mark therefrom. shall be u
4 able e penalty Of hity dollars Tar each eask from
which The mark is remnved OF dsfaeel.
4 Sec. IS. And be il further enacted That every
! brewer shall mark or cause to be marked in such
le manner shall be prescribed by the c0mm -sione
' Of internal revenue upon every hogshead, barrel
y keg other vessel containing che fermcnted liq
L made by him. before il is soil removed from
- the brewery, or brewery war chopse, other pici
a of maauaeture the name Of the person, frm OF Co
" TorAtion by weon such liquor was manufactured
1e aud tAe place where tho sams shall have been mad
, and any person other than the owner teereaf. o
g ais agent, who shall intentionally n1ve 70 defas
y such mark there;rom shall be Liable to q penaltI
- of fy dollars for each cask from which the mark
~ SO reElgved or defeated.
of Sea. So. And beitfuFther enacted That every
IN person other than ths purchaser Or Of aH5
I'd fermented liquor OF person acIiRg his behalf 81
4 IA Is agenLWho shall intentionally remove or defse,
- the stanp affixed upon tn hogshead. keg or otbe
"A vessei,in whIeh tha may be contained, shal
$ be sble TO fine hfty dollars or each such YES
y sel from wh3h the stamp is renewed or dc acei
a add orender compensation g such purchaser G
1r owner for ali da tss sustained b5 i'm therefroa
{, See. 81. That the ownership Ur possession bl
any person Of any fernented liquor after its slle
ss removal from brewery warehouse, other pac
~ where il made upOn which the tax shall have
Of been paid, shall rcdsr the same liabe to sez ar
70 weereVer found and 70 forfeiture aad that th
q want OF che proper stamp sasu ps upon any hog
:; head barrel keg, or other vessel 10 Ehch fermsn
ted liquor may bs contained after its sale Or renoV
te nj from the bFe very where the same vas nade
E. warehouse as aforesaid shall be notice % all per
d. sons shat the tax has not been paid Iherecn an
q shall be prima iacie eTideEssot the non-Pa ynen
- the-eaf.
4 Sec, So. And be it further entcted That ever
q person EhO shall vi hdfaW aoy fermeted liquo
from any hOgshsad barrel kog, eE othsT Vessel ~
=