Nebraska advertiser., 1867-04-11

be esueed. proved or maFted in y cistern or other
staionBTy vessel bnt shall Be Sauged proved and mark
ed only in barrels, casks, packaEes rin which tue
same shall haue been pscedj and the quantity held IN
leach seAlf be estimated by the inspector, and
when drawn or into packages shall De gauged and mar
teo as hSrsin PROVIDED tPun Ine Ieeelpe ., .ue re-
turn The collector shall immepatey forWad TO e5m-
missioner Of inteTnai co2y thereof; and ATTY
person hOdng owning such spirits. and refusing OF
negleciing 10 nOtiy The collector as in this section
provided shall Oriei the same and pay be sum OF i've
hundred dollars 10 be collected in the manner prOvid
ed BY law for the lection o. other penalties No
distilled sprlt with the bas been paid shall be
stored allowed TO remain on disIiery premises
Rader the penalty Of f0rfeiture of al spirits fone
A"d all spns after being TemOned from In original
psekaEe in which they inspected and euoged into
other packages for purposes 0. TechcaCn redistIia
tion cesnge Ct pT0Of shall be iesPected aud
gauged aud properly brauded1 aud the absence OF an
in,peeors brand shall be lakes and held as sufcent
evidence upon which any spirits so fonnd II ~
be forfeited. And any perscn who ShaIl ehange me
character OF any spirits either by reciincatOn mix
ing, OthsrT wise afer they have been duly inspect ed
and marked Is herenbefo-e Provided, anj place the
same in other packages for consumption sale with
cut rst stamping branding upon tsuch package. in
such manner the commissioner Of internal revenue
may prescribe the word "Rectihed, shall iorie such
spIrs. and tho same may be seized hy the collector OF
deputy collector of the district where such spirits
be found Ct by sneh Uther coll or dputy collector
be may specially suthOTiZe BY the commissioner Of
internal revenue for that purpose And any person
hsl brand Iny packaGe containing spirits hnOw
ing the taxes thereon not been pasd snail forfeit
such spirits and shall be deemed guilty OF misde-
meanOr and upon conviction shall be Imprisoned for
not more than two years, al the discretion Of the
Sec a. And be il further enacted That all boilers
st ills other vessels TOOLS and Implements, tsed in
disullng OF reetppg and forfeited unaes any OF the
dIovisuEs Of this act and all Condemned matsrgl TO
EetneT With any engine other material suitable for
disation, rhRi under the direction of the court in
which the forfeiture is recovered be sOld at pnbe
auction the proceeds thereof after deductng the
expenses OF shall be dsplsedof according TO law
And all spirits or sprituOus liquors which may be for
Of q
Otherwise provided, shaI be disposed o; by the cOG-
missioner Of Internal revenue the Secretary Of the
Treasury may direct, And the commissioner of inter-
na revenue is hereby authorized with the approval
The Secre ry Of the Treasury, TO exempt dstiers
brSnuy from spPlts peaches or grapes exclusively,
such Of the provisions Of this act Teisng 10 the
manufacture Of spirits in his udment may seem ex
pedIent. And any word words in any and all parts
this aOt and OF All acts TO which this act is addion
indicating or referring 70 peTsOu or persons shall
be taken 10 include pSrtuerahpS ffms associations,
bud polite eorporates or ons other Prry wha
ever when not otherwise designated. or manifestly
incv patibie with IA the intent thereof.
Sec. 45. And be il fnrheT enacted, THAT any person
who shall remove any distilled spirits from the place
where the same are distilled, otherwise than into a
bonded rehOuse provided by law shall be liable
dOuOle the amount OF the imposed thereon OF 10
imprisonment for no; less than three months All the
distilled spirits rrmOled aud hal distilled spirits
SO remOved and az distilled spirits found elsewhere
then in BOMBED warehouse, having bean remJved
I ON such warehouse according to law, AMI the tax
imposed by law nn the same NOT haFihS been PAID a
snail forfeited the .Jni ed States, nay mme-
pately uISn diseOveTy,be seized, ant, alter assess
OF The tax thereon be sold by the collector
forHtht Tax and expenses 81 seizure and sale. Aud
proceedings suCh seizure shall be according 70 ex
listing provisions OF law in relation TO distraint spd an
Conformity with any regulations which shall be Wade
by the commissioner of internal revenue And the
buFd 81 proof shall be upon the claimant Of sueh
spirits to show that the requirements OF NV law III
regard 10 the same have been c,mped with Ana any
nerson yvha shall aid or abet the removal Of dsti-
ccd snirits d>tery otherwise IN 90 % o1h
ded warehouse provided by law or shail aid IA me
nd Eha
on corvirtinn thereof a fne 3 not less than Two
hundred than one Thousand doilarS. OF on
imprisonment for moi less 6sn ihFee h3n more thAt
tweiQe months. And any person wh' snaii Ieh'Ne VI
Shall old ahej in ihe removal of any lStlled SplfS
bonded warehnu ether than Is All""ed oy
law shall be liable 20 6ne "f 81 not more IhA enc
thousand dollars or imp SNnmept soF not less thaI
three more than twelve m 'nths
STE 46. And be it further eEaoted That every brew
shall before mmencng continuing business afer
this takes effect ne with the assistant assessor OF
the assessment district in which he shall desgnae tn
carry on his husiness notice writ ng stating the
name or the person company corporal on or d M TO
gether with the place places Of residence Of such
person pers and description ef the premises On
which the brewery s situated and OF ms or thef Sle
thereto and the name names OF the owner "r o~ l.
ers thereof and also the VIII le quantity Of malt liq
uors annually made and sold or remoled from ihe
brewery r two yeats precedng the late of gIing
Ser a. Ard be It further enacted That every brew
er shall execute bond to the United States To be ap
proved BY the collector Of the district in sum equal TO
twice the amount Of tax which IN the piRi.E - the
al
month. which bond shall be renewed on the grS
day May in year and shalt be conditioned tn a
he will paw cause TO be paid a. herein provided th
tax requ red By law. ali beer, lager beer, ale
ter and other fermented liquors sf resatd made by
him him, before the srme is seld removed fol
consumption safe, except hereinafter provided
and ttat he viii koep cause TO be kept hook Il
the manner aud fer the hereinafter specified
which Sbai be omen 70 nspection by the proper ONCE
as by law required and that he will In all respect
feithfuily comply, without fraud evasion, with al
requirements OF the law reai ing TO the mahufac
tire and sale f malt iaIoss before mentioned =
Provided further That no brewer shall be requires
That shall be revuired TO cay special tal
Wholesale dealer by reason Of selling 81 wholesale
place other than hls brewery malt liquors maui
! rtGtlrPt by him
| Sec ls And belt further enacted, That there shall
be paid all beer lager beer ale porter. and Othe
| similar femeuted liQ1Ops. by whatever uame sucl
lQuors may be called. tax OF one dollar for ever
Oalrel containing not nrTe than thirty-one goions
md At ike rate for ony Other Quantity or Tor an
/ fractional part bpfrel whiJh snail be brewed o.
manufactui ed and soid removed for consumption NJ
saie. within the Untdd StytesS which tax shall b'
paid by The owner agent OF superintendent e the
cry premises in which such :ermented hqGors shall
be made, 10 the manner and at the time hereinafte
specified ~ divided further That fTOetiona parts OF
barrel shall be halves quarters siXths. sOd eghths
and fractional part bOrrei cJniaining less thai
sue eighth SHALL be acs onnteI one eighth; tha
ole eighth and not than sixth shall be aeon
ted sixth; mpre than sixth Snd not more ina
quarter seafl be counted one quarter; more thi
quarter Rne not mhre than one half shall be &C
connted vne hail; more than one half and not m or
tbnn oue barrel shall be accounted one barriers an
] than -
RaIOns shall be accounted two barrels, or one noSs
head
Sec 40 And be it further enacted that every per
son owning or occupying any brs very or prem es use
INTENDED TO be used, for the purpose Of brewing
makinE snch fsrmented liquors. or who shall hHv
such premises under his coHtrol q superintendence
agent f"r the owner or occupant Ehali have in h
possession or eus5gdy apy brewing materi alsntenSi
apparatus. used intended TO be used On the sai
pTemises In abe manufacture % sheer laFeS beer all
porter or other similar ferueuted liquors. either as 10
owner agent, or super shai from ~ 10 da
enter cause 10 be epteEed. j. book 10 re kept
him fer that purpose tee kind OF zach fermensPd iC
uors, the deseTidtios OF PACKAGE and The number
barrels ana fracioua parts sl barrels Of feEmeniC
liquors MAIDS and also the Qusntilp cold D, remove
for consumption OF sale aid sya ols from day to ia
enter caused 10 be entered In separate h0ok n
kept BY Rim lor hat pnrdoge. Of all matt
rlsl ~ nim purchased ioI ne purpose Of producer
such f menied liqVors Including grain and m t NJ
shall render 10 said assistant ssessor
befgTe no epih day OF each month atrne statement
writing. taken from his books, OF the whole Quant
oruunl5er 81 barrels AMI fr4ciionu parts OF barrels
feTmented liquors hroEei and sold. snoved gOr G
sumption of sale, during the rfscednZ month "a
SHAH verify ar cause be verified the saa staemen
ana the therein sea sOrth, By oath Or sf nstil
70 be taken before the assistant
the district, according the form feQUireu by law
shall nedately forward TO the cOestor - the d
trct adupiic4ts OF said strIement- duly cPrtided
or assistant assessor And said books sha
be open all times for the inspections OF any assea
assistant assessor col ector. deputy colecr Iuspe
tu OF revenue ageut. who may take memUrandums 81
= transcripts iherefrOm.
made ia such book. shail or before the tenh d.
u each month. be verfsd By the ath or Affirmation
tbe pers6r or persons BY such enTie> shall a.
baen made which oath afrUsa tton ehall be Wril'
in The book at tue end o. such sn tries, and 70 eru
BY the Ofcer administering toe same sne sha,l oe
form as follows: swear t'r snfml that tne Tor
going entries we're made by me. aud that they sts
truly, according the best Ot my knowieige and o
1ief The whole quantity or fern ented liquors efeWe
tby the quantity sold and the quantity removed iro
the brewery owned by --in the county OF -
And inrlher, that have no aneWt dge oi any MAJ.
Of tbin5 required py sv TO be stas"d in sag entr