The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1872-12-31

SEC. 49, That every person owning or occupying
any brewery or premises used intended to be used
for the purpose of brewing making such fermented
liquors. or who shall have such premises under his
control or superntendence agent for the owner OF
occupant shall have in his possession or custody
any brewing materials, utensils apparatus used
OF intended to be use0 said premises in the manu-
facture of beer lagerbeer, ale, porter other sim
liar fermented liquors, either owner agent or
superintendent, shall, from day to day. enter or
cause to be entered in book to be kept by him for
.that purp the kind of such malt liquors. the esi-
mated quantity produced in barrels, and the actual
quantity sold removed for consumption or sale in
barrels fractional parts of barrels and shall also
from day to day. enter, cause to be entered in a
separate book to be kept by him for that purpose an
account of all materials by him purchased for the
purpose of producing such ermented LIQUORS nclud-
ing grain and malt and shall render to said assessor
assistant assessor, before the tenth dav of
each month, true statement in writing, taken from
his books of the estimated quantity in barrels of such
mat-iquors brewed and the actual quantity sold or
removed for consumption sale during the preced-
ing month and shall verify, or cause to be verified
the said statement, and the facts therein set forth
by oath or affirmation to be taken before the assessor
assistant assessor of the district according to the
form required by law, and shall Immediately forward
to the collector of the district duplicate of said
statement duly certified by the assessor or assistant
ASSESSOR and said books shall be open all times for
the inspection of any assessor or assistant assessor
collector, deputy collector inspector or revenue
agent, who may take memorandums and transcripts
therefrom.
SEC. 90 That the entries made in such books
SHALL on or before the tenth day Of each month be
verified by the oath affirmation of the person or
persons by whom such entries shall have been made
which oath affirmation shall be written in the book
at the end Of such entries, and be certified by the
officer administering the same and shall be in form
as follows: 81 do Tor arm) that the foregoing
entries were made by me- and that they state truly
according to the best of my knowledge and belief the
estimated quantity, Of the, whole amount Of such
brewed, and the actual quantity sold
and the actual quantity removed from the brewery
owned by -, in the county of and
further, that have no knowledge Of any matter or
thing required by law to be stated in said entries
which has been omitted therefrom." And the owner
agent superintendent aforesaid shall also in case
the original entries made in his book shall not have
been made by himself, subjoin thereto the following
oath or affirmation, to be taken in manner as aore-
said: 81 do swear Tor afirm) that, to the best of nv
knowledge and belief the foregoing entries fully set
forth all the matters therein required by law; and
that the same are just and true; and that [ have
taken all the means in my power to make
them So
SEC II. That the owner, agent, or superintendent
of any brewery, vessels, utensils used in making
liquors, who shall evade, OF attempt to
evade the payment of the tax thereon fraudulent
ly neglect refuse to make true and entry and
report of the same in the manner required by law or
to do. cause to be done any of the things by law
required to be done by him aforesaid, or who shall