New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-04


SEC. p. That the Commissioner of Inter
nal Revenue shall cause to be prepared, for
the payment Of the tax aforesaid, suitable
stamps denOting the amount of tax required
to be paid on the hOgsheads, barrels and
| halves, quarters, sixths and eighths of
barrel Of such fermented liquors land
shall also canse to be prepared suitable per
mits for the purpose hereinafter mentiOnedl,
and shall furnish the same to the collectors
of internal revenue, who shall each be re-
quired to keep on hand at all times sufi
Gent supply Of permits, and supply OF
stamps equal in amount to two months
sale thereof, if there shall be any brewery
| or brewery warehouse in his district, and
| the said stamps shall be sold, aud the said
! permits granted and delivered by such col
lectOrs, only to the brewers Of their district
| respectively; and such collectors shall keep
| an account of the number of permits deliv-
| cred, and also the number and value OF the
! stamps sold by them to each of such brew
! ers respectively; and the Commissioner OF
| Internal Revenue shall allow upon all sales
| of such stamps to any brewer, and by him
used in his business, a deduction Of seven
and half per centum. And the amount
paid into the treasury by any collector on
account of the sale of such stamps to brew
ers shall be included in estimating the com
missions Of such collector and Of the asses
scr of the same district.
Sec. 49, That every brewer shall obtain,
from the collector of the district in which
his brewery or brewery warehouse may be
situated, and not otherwise, unless such col
lectOr shall fail to furnish the same upon
application to him, the proper stamp or
stamps, and shall affix upon the spiggothole,
or tap (Of which there shall be but one) of
each and every hOgshead, barrel, keg, or
other receptacle, in which any fermented
liquor shall be contained, when sold or re-
moved from such brewery or warehouse lex
cept in case of removal under permit as here
matter prOvidedl stamp denOting the
amount Of the tax required upon such fer
mented liquor, in such a way that the said
stamp or stamps will be destroyed upon the
withdrawal of the liquor from such hogs
head, barrel, keg, or other vessel, or upon
the Introduction of a faucet or other instru-
ment for that purpose; and shall also, at
the time of atfiXing such stamp or stamps,
as aforesaid, cancel the same by writing or
impTinting thereon the name of the person,
firm, or corporation by whom such liquor
may have been made, or the initial letters
thereof and the date when Cancelled
Every brewer who shall refuse or neglect
to affix and cancel the stamp or stamps re-
quired by law in the manner aforesaid, or
who shall atix a false or fraudulent
stamp thereto, or knowingly permit the
same to be done, shall be liable to pay a
penalty of one hundred dollars tor each
barrel or package on which su3h omission
or fraud occurs, and shall be liable TO i'm
prisonment for not more than one year.
Sec. "a. That any brewer, cartman, agent
for transportation, or other person who
shall sell, remove, receive or purchase, or
in any way aid in the sale, removal, re-
ceipt or purchase, of any fermented liquor
contained in any hOgshead, BARREL keg or
other vessel from any brewery or brewery
warehouse, upon which the stamp or per-
NIT in case of removal required by law
shall not have been affixed, or on which a
false or fraudulent stamp or permit, in case
OF removal is affixed, with knowledge that
it is such, or on which a stamp or permit
in case of removal, once Cancelled, is used
a second time; and any retail dealer or
other person who shall withdraw or aid in
the withdrawal of any feTnented liquor
from any hOgshead, barrel, key or other
vessel containing the same, without
destroying or defacing the stamp af-
fixed to the same, or shall with
draw or aid in the withdrawal Of any fer
mented liquor from any hogshead, barrel,
keg or other vessel, upon which the proper
stamp shall not have been affixed, or on
which a false or fraudulent stamp is
affixed, shall be liable to a fne OF
one hundred dollars. and to Imprisonment
for not more than one year. Every
person who shall make. sell, or use any
false or counterfeit stamp, or permit or die
for printing or making stamps or permits
which shall be in imitation of, or purpOrt to
be lawful stamp, permit or die of the
kind before mentioned, or who shall pro-
cure the same to be done, shall be impris-
Oned for not less than one nor more than
five years; provided. that every brewer who
sells fermented liquor at retail at the brew
cry, or other place where the same is made
shall affix and cancel the proper stamp or
stamps upon the hOgsheads, barrels, kegs, !
or other vessels in which the same is con-
tanned, and shall keep an account of the
quantity so sold by him, and of the number
and size of the hOgsheads, barrels kegs, or
other vessels in which the same has been
contained and shall make a report thereof, |
verified by oath, monthly, to the assessor,
and forward duplicate of the same to the !
collector of the district; and provided fur !
Their, that brewers may remove or trans |
port, or cause to be removed or transported, !
malt-liQuOr of their own manufacture,
known as lager beer, in quantities of |
not less than six barrels in one |
vessel, and may also remove or
transport, or cause to be removed or |
transported malt liquors, known as ale or !
porter, or any other malt liquor not hereto |
fore mentioned, in quantities not less than /
fifty barrels at a tune, from their breweFies |
or other places of manufacture, to depot, |
warehouse, or other place used exclusively |
Tor storage OF bale IN Oulky ana occupied by |
them, from one part of one collection dis |
trict to another part of the same collection !
district, or from one collection district to |
another collection district, without atfixing /
the proper stamp on said vessels of lager |
beer, ale, porter and other malt liquor at |
the brewery or place of manufacture, under |
a permit to be obtained from the collector of |
the district (whO is to grant the same upon /
application wherein said malt liquor is |
manufactured, to said depot or warehouse, |
but to no other place, under such rules and /
regulations as the Commissioner of Internal |
Revenue may prescribe, and thereafter the |
manufacturer of the malt liquor so removed |
shall stamp the same when it leaves such |
and under the same penalties and liabilities |
as when stamped at the brewery as herein
provided; and the collector of the district |
in which such depot or warehouse is
situated shall furnish the manufactures
with the stamps for stamping the |
same, as if the said malt liquor had
been manufactured in his district; and
provided further, that said permit must be
affixed to each and every such vessel or
cask, and cancelled or destroyed in such
manner as the Commissioner of Internal
Revenue shall prescribe, and under the
same penalties and liabilities as herein
provided as to stamps; and provided fur
ther that when fermented liquor has be-
come sour or damaged, SO as to be incapa- !
bic of use as such, brewers may sell the !
same for manufacturing purposes, aud
may remove the same to places where it
may be used for such purposes, in casks or |
other vessels unlike those ordinarily used
for fermeDted liquors, containing, respect
lively, not less than one barrel each, and
having the nature of their contents