New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-28

I
SEC. y. That the Commissioner of Tntar
nal Revenue shall cause to be prenared for
Tue pay hent OF the tax aforesaid. suitable
siam rs denOting the amount of tax re0rIired
U pc pad ON the hOgsheads. barrels and
naiives, quarters, sixths and eighths of
1 JaIfel OF such termented LIQUORS and
SNsA Also cause TO be prepared suitable Der-
InIss LOT the purpose hereinafter intentionally
ana snail furnish the same to the colIectors
OF internal revenue, who shall each he re-
qulred 70 Keep on hand at all times. 4 sniff
cent supply of permits, and a suppIv of
stamps equal in amount to Two months
SAFE thereof, if there shall be anv brewery
" brewery warehouse in his district. and
lne saiu stamps shall be sold, aud the said
Petullgs granted and delivered by such col
lectors, only to the brewers of their district
respectively; and such collectors shall keen
an account of the number of permits deliV-
ered, and also the number and value OF the
stamps sold by them to each of such brew
efs respectively; and the Commissioner Of
internal revenue shall allow upon all sales
| OF such stamps to any brewer. and nv him
used in his business, a deduction of seven
ana half per centum. And the amount
| pald 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
sor Of the same district.
/ SEC. %. That every brewer shall obtain.
rom the collector Of the district in which
ms 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 atfix upon the spiggot-hole
/ or tap fOf which there shall be but onel Of
each and every hogshead, barrel, key. or
other receptacle, in which any fermented
nquor shall be contained, when sold or re-
moved from such brewery or warehouse lex
eept IN case OF removal under permit as here
matter provided, stamp denOting the
amount OF the tax required upon such fer
mented liquor, in such a way that the said
| stamp or stamps viii be DESTROYED upon the
withdrawal of the liquor from such hogs
head, barrel, key, or other vessel, or upon
the Introduction of faucet or other instru-
ment tor that purpose; and shall also, at
Bne Jlme OF afnXlng such stamp or stamps
as aforesaid, cancel the same by writing or
lmprlnting thereon the name of the person,
hrm, 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
Go afiix and cancel the stamp or stamps re-
quired by law in the manner aforesaid, or
who shall affix a false OF fraudulent
stamp thereto, Or knowingly. permit the
same to be done, shah be liable to paw a
penalty of one hundred dollars tor each
barrel or package on which such omission
or fraud occurs, and shall be liable TO inn
prisonment for not more than one year.
SEC, "a. That any brewer, cartman, agent
Tor TRANSPORTATION, or other person who
shall sell, remove, receive or purchase, or
IN any way aid in the sale, removal, re-
celpt 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
q second time; and any retail dealer or
other person who shall withdraw or aid in
the withdrawal of any fermented liquor
from any hOgshead, barrel, keg or other
vessel containing the same, without |
destroying or defaeing 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, !
key or other vessel, upon which the proper |
stamp shall not have been affixed, or on |
which false or fraudulent stamp is
affixed, shall be liable to fne of |
one hundred dollars, and to imprisonment /
for not more than one year. Every |
person who shah 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 a 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 afiix 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 I
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, I
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 OF transported,
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 time, from their breweries
or other places of manufacture, to a depot,
warehouse, or other place used exclusively
for storage or sale in bulk, and 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 afixing
the proper stamp on said vessels of lager
beer, ale, porter, and other malt liquor at
the brewery or place of manufacture, under
permit to be obtained from the collector of
the district (whO is to grant the same upon
application wherein said malt liquor is
to said depot or warehouse,
but TO no other place. under such rules and
as the Commissioner Of Internal
Revenue NAV prescribe, and thereafter the
Of the malt huu6E 80 removed
shall stamp the same when it leaves such
depot or warehouse, in the same manner
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 manufacturer
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 tur-
Their, that when termented liquor has be-
come sour or damaged, so as to be ineapa-
BILE of use as such, brewers may sell the
same for manufacturing purposes, and
NAV remove the same to places where 1t
NAV be used for such purposes, in casks or
other vessels, unlike those ordinarily used
for fermeDted liquors, containing, respect
ivelv. not less than one barrel each, and
having the nature Of their contents