New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25


quantities of five gallons or less at on,
time, but who does not deal in spirituOui
liquors, shall be regarded as a retail dealer
in malt liquors, and not retail LIQUOR
dealer. and shall pay a special tax o.
twenty dollars; provided, however, thai
nothing in this section shall be held to pro
hibit the purifying or refining Of spirits il
the course Of original and continuous dis
tillatiOn through any material which viii
not remain Incorporated with such
spirits when the Manufacture thereof is
complete.
SEC. IA. That on and after the date when
this act shall take effect, the compensation
Of internal revenue gaugers shall be by fees
dependent upon the quantity gagged, to be
prescribed by the Commissioner of Internal
Revenue, which, together with their actual
and necessary travelling expenses, verified
by the oath Of the gauger, and the cOmpen-
satiOn Of internal revenue gaugers and
storekeepers, shall be paid by the United
States monthly, without requiring reim-
bursement by distillers.
SEC. Is. That the Commissioner of Inter
nal Revenue is hereby authorized under
regulations to be by him prescribed with
the approval Of the Secretary of the Treas
ury, % issue taX-paid stamps for the re-
stamping Of distilled spirits upon which the
tax shall have been duly paid but from
which the stamps have been lost or de-
s.rOyed by unavoidable accident.
SEC. l6 That every brewer shall, before
commencing OF continuing business, file
with the assistant assessor Of the assess
ment district in which he shall design to
carry on his business, notice in writing,
stating therein the name Of the person,
company, corporation, or firm, and the
names of the members of any such COM
pany or firm, together with the place or
places Of residence of such person or per-
sons, and a description of the premises on
which the brewery is situated, and of his
or their title thereto, and the name or
names Of the owner or owners thereof.
SEC. II. That every brewer shall execute
a bond TO the United States, to be approved
by the collector Of the district, in a sum
equal to twice the amount of tax which, in
the opinion of the assessor, said brewer
will be liable to pay during any one month,
which bond shall be renewed on the first
day Of May in each year, and shall be
conditioned that he will pay, or
cause to be paid, as herein
provided, that tax required by law
on all beer, lager beer, ale, porter,
and other fermented liquors afOre-
said made by him, or for him, before
the same is sold or removed for consump-
ton or sale, except as hereinafter provided;
and that he will keep or cause to be kept
a book in the manner and for the purposes
hereinafter specified, which shall be open to
inspection by the proper officers, as by law
required, and that he will in all respects
faithfully comply, without fraud or eva
sion, with all requirements of law relating
TO the manufacture and sale of any malt
liquors before mentioned; provided, that no
brewer shall be required to pay a special
tax as Wholesale dealer, by reason of sell
ing at wholesale, at a place other than his
brewery, malt liquors manufactured by him.
SEC. Is. That there shall be paid on all
beer, lager beer, ale, porter and other SINH
lar fermented liquors, by whatever name
such liquors may be called, a tax of one
dollar for every barrel containing not more
than thirty-one gallons; and at a like rate
for any other quantity, or for any fractional
part Of a barrel, which shall be brewed or
manufactured and sold, or removed for con-
sumption or sale, within the United States
which tax shall be paid by the owner agent
or superintendent of the brewery or prem
ises in which such fermented liquors shall
be made, in the manner and at the
time hereinafter specified; provided
that fractional parts of a barrel shall be
halves, quarters, sixths and eighths; and
any fractional part Of barrel containing
less than One-eighth shall be accounted one
eighth; more than One-eighth and not more !
than One-sixth shall be accounted One-sixth;
more than One-sixth and not more than one |
quarter shall be accounted One-quarter; |
more than One-quarter and not more than |
One-half shall be accounted one half; more |
shall be accounted one barrel, and more |
than one barrel and not more than sixty |
three gallons shall be accounted two bar |
rels, or hOgshead.
SEC. l9. That every person owning or oc- |
cupying any brewery, or premises used or
intended TO be used for the purpose of brew
ing or making such fermented liquors, or
who shall have such premises under his con-
tcOl or superintendence, as agent for the /
M Oro q no iTah ia
session or custody any brewing materials,
utensils, or apparatus used or intended to
be used on said premises in the manufacture
of beer, lager beer, ale, porter or other sim
liar fermented liquors, either as owner,
agent, or superintendent, shall, from day to
day, enter, or cause to be entered, in a book
to be kept by him for that purpose the kind
Of such malt liquors, the estimated quantity
produced, in barrels, and the actual
quantity sold or removed for consumption
or sale in barrels or fractional parts
Of barrels, and shall also, from day to
day, enter, or cause to be entered, in sep
arate book to be kept by him for that pur-
pose, an account Of all materials by him
purchased for the purpose of producing
such fermented liquors, including grain and
malt; and shall render to said assessor or
assistant assessor, on or before the tenth
day of each month, a true statement IN
writing, taken from his books, of the esti-
liquors brewed, and the actual quantity
sold or removed for consumption or sale
during the preceding 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
before the assessor or 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 asses
cor of assistant assessor; and said books
shall be open at all times for the inspection
of any assessor or assistant assessor, col
lector, deputy collector, Inspector, or reve-
nue. agent, who may take memorandum
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 or
affirmation of the person or persons by
whom such entries shall have been made;
which oath or 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 Il
do swear Tor atfirm) that the foregoing en-
tries were made by me, and that they state
truly, according to the best Of my knOwl !
edge and belief, the estimated quantity Of |
the whole amount of such malt liquors
brewed, and the actual quantity sold, and
the actual quantity removed from the brew
cry owned by -, in the county of --; |
and, further, that l have no knowledge of
any matter or thing required by law to be
stated in,said entries which has been omit
ted thereirOm." And the owner. agent or
superintendent aforesaid shall also in case
the original entries made IN his book shall
Z