, 1870-05-06

s;ocE fass. $4,000; mostly insured. A boler-
sguag s5pae IN N e0erF e0e dScean ond
seriously 1niur1ng man seEerd hundred feet dis
| tant
INTERNAL REVENUE CIRCULAR.
Row to Use tho New Book Form SO.
TREASURY DEPARTMENT,
OFFICE or INTERNAL REV VENUE, r
WAsn1sGzoS, April II, 1870. }
y. F'11, Collector Internal Refs'''s' st. Aoas''
Stn: For the information Of those required
to keen the new form of book, blink No. s.,
prescribed in Special No. II, revived BY Special
No. rs, the following instructions are given: .
]. ny teho,n to be kept.
1868, every rcctifer and Wholesale Liquor deal
or il rcouired to s'provide himself with 3
Look, to 30 prepared and kept in such form as
shall be prescribed BY the ConnlssioneF @ o.
1863, : wholesale liquor dealer. is de-
fined 10 be "every person who sells,
or offers for sale, foreign Or domestic dis
TILED spirits, wines, or malt liquors, in guam
titles Of not less thnn FIVE gallons at the same
time, The samo section e1empta " distll-
Ter OF brewer, who has paid his special tax as
such, and who sells only distilled spirlta or
malt liquors Of his own production, ut the
place of manufacture, in the original casks Or
packages, to which the tax stamps aro Affixed
from the payment Of special tar Is . whole
sale liquor dealer On aeeount Of such sales,
but they are, neve1theless, by such ssless,
| wholesale liquor dealers, and subject to all
| the requirements as to such. except the pay
| ment OF tho special tax. 1t follows, there
fore, that every person selling, or Offering Tor
not less than five gallons ut tie samo time
must provide himself with and keep the book
| in the form prescribed DisHllers keeping
| this book do 80 ia their capacity as wholesale
| Iquor-dealers, and it is required to be Kept in
addition to tho other books which they are re-
] quired to keep as distillers-
2. H0to to be procured
| Those who are required to keep the books
! in the form prescribed, have right to pro-
| vide themselves with the Same, OF any size
that 1nay be adapted to the extent of their
business, and to procure them from any
source they may see iit, without claim Of dam
age. On account OF any copyright or pre-
tended copyright by parties heretofore assert
ing such claim, the only requirement Of this
Office being that the accounts Of distilled spiE-
its received and sent out shall be kept in the
form prescribed.
3. Ho1o TO be Kept.
Diatillera ara required to enter in the book,
under the head Of spirits received, on tho day
of the entry OF spirits into warehouse, the
spirits SO entered into TaIehouse, IN the
proper columns, emitting the entry Of the
He1ih number of tho ta1-paid stamps until the
! withdrawal Of such spirits, at which time
! ouch serial number will be onteEed in the
Ii tho time Of sending out spirits from his
possession, tho distiller shall enter the aanae
IN his book, under the head Of spirits disposed
Of, in tile manner hereinaftce directed.
Every rectiher and Wholesale l9uol
dealer, other than distillers selling
their own production is required to taxi
day Of 1Iay next, or as soon thereafter "a tht
order contained in Special No. 76 shall conn
4 to his knowledge, and shall enter the aggre
! gate number OF wine and of proof gallons @
!, eaeh kind of liquor in his possession in sa' :;
5 the columns OF vine gallons and Of proof gal
+ Ions; and shall write in the column " iron
d whom received" the words " stock Oh hand,
. giving the date Of the taking OF such account
!. and ehall also enter the aggregate number . .
. hand," nnder the head Of ''how disposed Of.
e It is not required that this entry 9
L | stock On hand in the new boo
3 shall exhibit anything else tban the dat
e it was taken, and the number Of vine An
It proof galIo1is OF each different Kind Of dit
\, Tiled spirits, such as brandy, rum gig, whis
|. KEY. &c; and every such rectifyer and whole
sale dealer, shall thereafter, on tho receipt c
any distilled spirits into his possession, ente
the same under the head Of "splfats received,
in the proper columns, in accordance with II
;, marks and stamps on each package; and slal
= at tho time Of sending cut Of his stock OF pos
" session any spirits, and before tho sam
Ei.aIi be removed from his premise!
in like manner, enteF IN the sad bool
d. the spirits go to bo sent out, entering in Il
u p1oper t1anks in the stub and in the corr
spending coupon, the day when, and the nan
q and place OF business OF the firm to whom sue
= = spirits are to be sent the quantity and I
!. Der of gallons, and fractions Of gallons an
le pruof The namo OF the distlller or recdhe1
r BY whom put up, or by what United STATE
J. Marshal sold the seria1 number OF stamp
x must be in accordance With the stamps aI
g marks on each package- It viii !
j. cleeryed that this entry is to be- mat
,p when spirits are to be sent out fro
Z the stock or possession Of the party. whesh
IS the game have been sold or not. When Il
e spi1its sent out have been sold, the Hor,
T. a, 1:eold' in the stub and j" bought by :" in Il
Il coupon ehould be erased, and the wor'
e .s sent in the stub and :" sent to +" in the co
In con substituted therefor The party 50 sen
3; lis book the coupon containing an entry Of =
- ~ same corresponding with the stub upon viii
. the same is entered, and trunsmit such coup
er t.y mail or otherwise, to the person or firm
y whom the ;. spirits ,s's, are sent, e. Es
r. u wholesale liquor dealer or 81 rec
=, quired to preserve the game, bE p3sfing it
70 70 he blank leaves OF his book, or Otherwise, a
sr r. to hold the came ready for the inspection
n al revenue officers. at each time OF receivt
C. OF sending ont spirits, the same must DO ent'
he ed in the proper columns, under tho head
e spirits received OF disposed Of, az the case m
p lie. and at The TINS of sending out, the amou
re 60 sent out must be deducted from the balar
ed CT stock on hand, SO that tbs book will Mt
Of times ehow the amount OF stock on hand;
Parties 3cting in the double capscity
te- Wholesale liquor dealers and recdhers are
III the habit of keeping but ono book Ihis
not In compliance with tho law. and cannot
lead to confusion of the accounts, lnasmr g
as BY the reetifieations, the name and cnaf
r. ra1ty who is both dealer and recti6er sho'
understand that his acts IN these different
at raEitieTa1e as entirely distinct in point OF
nd | as il each business was carNed on " se
md rate Individuals: He should, therefore, re- Rt Z
-, by him, as such dealer, and . separate Acco'
Eal N all received and disposed Of By him as I
II tlfer. 1t is suggested that this may be n
\ a | readily done in the following manner, and
on- as to avoid any confusion n the aeeonn
to Let the party receive the spirits IN his coPat
as dea1cf. and enter it upon his dealers DO
s,,cL of the spirits so received as may be
aside for rectifcation will be entered upon
ear | dealers book as disposed OF TO Il
|, "a self as rectifler, and taken t1ar, np Il HIN.
na, ne as wholesale liquor dealer After rectheas
nat ia cnmnlete he will enter them in the recdh
booE Is disposed of 10 himself as Wholes
cs. dealer, taking them upon the wholesale d
) Of ers BOOKS as ieceifeo tAu4 - :. 80 ~ -
nan Ey keeping the account II tui6 ntttI ~: ~
rs. tiers book Will accord with the noticea 61Ne1
cen | }ba rerfifier from time to time to the couet
lrus ~ .r;-;ta an,nt1e1 and Withdrawn for recdf
zses ton. The dealers book will then chow
.itY. sending ont OF spirits by the sane Dam'
which they are received
CTS, EVER euch book when it has been t'ilee
as aforesaid, is required by law to be presel
the by tho rectifcr and wholesale liquor dea9sl
lt'es period Of not less than two years. On
which time it mnst DO produced bF him TO
reyenue officer demanding the snne-
Revenue officers will hereafter rlgidly Il
! I q, upon the keeping Of these accounts as requ
9TSa TSa by law, and parties disregarding the La
Odd THIS particular must &c E1oeec11teo-
nee e. DEtASo, CoinA1ssione
TIE PLEBfsC1TUM