New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-29

quantities of five gallons or Iessg
time, but who does not deal In a.
liquors, shall be regarded as 3. retdr
in malt liquors, and not q retar
dealer, and shall pay a speciaIf
twenty dollars; provided, hOweJt
nothing IN this section shall be heb
hibit the purifying or refining Of n
the course Of original and contin,i.
tllatiOn through any material viii
not remain Incorporated with
spirits when the manufacture lis
complete.
SEC. Ia. That on and after the din
this act shall take effect, the comm
Of internal revenue gaugers shall Is
dependent upon the quantity gau9e
prescribed BY the Commissioners oiaI
Revenue, which, together with thai
and necessary travelling expenseed
by the oath OF the gauger. and then
eatlon OF internal revenue rand
stOrekeepers, shall be paid bv fled
States monthly, without reGuirn-
bursement by distillers.
SEC. Is. That the Commissioners
nal Revenue is hereby authOrizler
regulations to be By him prescrttb
the approval Of the Seeretarv ~ a.
airy, TO issue tax-paid STAMPS fire
stamping OF distilled spirits upon the
tax shall have been duly paid pm
which the stamps have been lde-
s.royed by unavoidable accident
SEC. is. That every brewer shore
commencing or continuing busfle
with the assistant assessor Of tess
ment district in which he shall to
carry on his business, a notice Ing.
stating therein the name of tBOn,
company, corporation, or firmsthe
names OF the members of any iOm-
pany or firm, together with lib or
places Of residence of such persper-
Sons, and a description of the is on
which the brewery is situated, his
or their title thereto, and the or
names of the owner or owners d
SEC. IL. That every brewer sheute
bond to the United States, to ibVed
by the collector of the district!sum
equal to twice the amount of tab, in
the opinion Of the assessor. sever
will be liable to pay during any Snth,
which bond shall lie renewed first
day OF May in each year, and be
conditioned that he will or
cause to be paid, aerein
provided, that tax required law
on all beer, lager beer, 8Pter,
and other fermented liqtfore-
said made by him, or for before
the same Is sold or removed foIump-
ton or sale, except as hereinafbided;
and that he will keep, or causdkept,
a book in the manner and for tposes
hereinafter specified, which shaben to
inspection by the proper OficeIy law
required, and that he will in spects
faithfully comply, without fra eva
sion, with all requirements of Hating
to the manufacture and sale Z malt
liquors before mentioned; prOvhat no
brewer shall be required to Ipecial
tax as a wholesale dealer, by ref sell
ing at wholesale, at a place otan his
brewery, malt liquors manufaety him.
SEC. lS. That there shall on all
beer, lager beer, ale, porter anlr SINH
lar fermented liquors, by Wild name
such Equo~s may be called. of one
dollar for every barrel cOntaint more
than thirty-one gallons; and ke rate
for any other quantity, or for aeti0nal
part of a barrel, which shall wed OF
manufactured and sold, or rembr con-
sumption or sale, within the Estates;
which tax shall be paid BY the', agent
or superintendent of the brew prem
ises IN which such fermented rs shall
be made, in the manner at the
time hereinafter specihedOvided,
that fractional parts of bahall be
halves, quarters, sixths and hs; and
any fractional part Of barrdtaining
less than one-eighth shall be ated one
eighth; more than One-eighth Dt more
than one-sixth shall be accounie-siXth;
more than One-sixth and not IAN one
quarter shall be accounted quarter;
more than One-quarter and IRE than
One-half shall be accounted of; more
than une-half and not more the barrel
shall be accounted one barnd mt re
than one barrel and not MORN sixty
three gallons shall be accoutwO bar
rels, or a hOgshead.
SEC. l9 That every person hg or oe-
cupying any brewery, or pref used or
intended to be used for the puiOf brew
ing or making such fermentaUOrs, or
who shall have such premisesf his con-
troll or superintendent, as for the
owner or occupant, or shall ht his pos
session or custody any bTewhaterials,
utensils, or apparatus used eended to
be used on said premises in thtufacture
of beer, lager beer, ale, pOrteither sim
liar feTmented liquors, eth owner,
agent, or superintendent, sham day to
day. euter, or cause to be entdn a book
to be kept by him for that pui the kind
of such malt liquors, the estiu quantity
produced, in barrels, and actual
quantity sold or removed resumption
or sale in barrels or frsal parts
of barrels, and shall alsoA day to
day, enter, or cause to be ent in q sep
arate book to be kept by hiithat pur-
pose, an account of all mas by him
for the purpose producing
such fermented liquors, inclugrain and
malt; and shall render to assessor or
assistant assessor, on or beHhe tenth
day of each month, a trueement, IN
writing, taken from his bOOf the estl-
mated quantity in barrels nch malt
liquors breWed, and the al quantity
sold or removed for consunn or sale
during the preceding monlnd shall
verify, or cause to be veri the SAID
and the facts thu set forth,
by oath or affirmation, to bten before
before the assessor or assisttssessOr OF
the district, according to Thea required
by law, and shall immediatbrward TO
the collector of the districtplicate OF
said statement duly certified the asses
sor of assistant assessor; aRid DOCKS
shall be open at all times fOrlnspectlon
of any assessor or assistansessor, col
ector, deputy collector, insIr, or reve-
nue. agent, who may take .orandums
and transcripts therefrom.
SEC. 90. That the entriesde in such
books shall, on or before tlnth day OF
each month, be verified be oath or
affirmation of the person iersons by
whom such entries shall haeen made;
which oath or affirmation she written
in the book at the end of suntries, ana
be certified by the officer adBteriRg the
same, and shall be in form pillows i
Go swear for affirm that theegoing en-
tries were made by me, and they state
truly, according to the Destiny knoWl-
edge and belief, the estimattuantity OF
the whole amount of saelilt liquors
brewed, and the actual quF sold, and
the actual quantity removed B the brew
arv owned by -, in the lty of -
and, further, that l have nOwledge OF
any matter or thing requirg law to DE
stated ia said entries which been omit
ted therefrOm." And the or, agent or
aforesaid shaso, in case