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

] sum VI BuAC6 dollars.
SEC. %. 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
a barrel Of such fermented liquors land
shall also canse to be prepared suitable per
hllLs Tor the purpose hereinafter mentioned,
and shall furnish the same to the collectors
Of internal revenue, who shall each be re-
CURED to keep on hand at all times a sufi-
Gent supply of permits, and a supply of
stamps equal in amount to two months
sale thereof, if there shall be any brewery
4 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 ali 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
sor of the same district.
| SEC. %. 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 af1ix upon the spiggOt-hole,
| 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 OF re-
mnVnn from unnb L.
ceptin 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 will be DESTROYED upon the
withdrawal of the liquor from such hogs
head, barrel, keg, or other vessel, or upon
the introduction of faucet or other instru-
ment for that purpose; and shall also, at
the time of atixing such stamp OF stamps,
as aforesaid, cancel the same by writing or
impEinting 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 afix a false or fraudulent
stamp thereto, or knowingly permit the
same to be done, shall be liable to paw 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 |
Y,1if in Of H. L.
shall not have been affixed, or on which a I
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 fermented liquor
from any hogshead barrel, keg or other
vessel containing the same, without
destroying or defacing the stamp af-
liked 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 he liable to a fine 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 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 rot 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 atfix and cancel the proper stamp or
stamps upon the hOgsheads, barrels, kegs,
or Ofhpr Kraacnfa in bicb ho Sc |
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 a duplicate of the same to the
collector of the district; and provided fur
ther, 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
malt liquors. known as ale or
porter or any other malt liquor not hereto
fore mentioned, in quantities not less than !
fifty barrels at time, from their breweries
or other places of manufacture, to 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 af1ixing
the proper stamp on said vessels of lager
beer, ale, porter, and other malt liquor at 1
the brewery or place of manufacture, under {
q 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 /
regulations as the Commissioner of Internal
Revenue may prescribe, and thereafter the {
of the malt liquor so removed !
shall stamp the same when it leaves such
lepOt or warehouse, in the same manner
and under the same penalties and liabilities 5
rs when stamped at the brewery as herein ]
provided and the collector of the district /
n 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 r
TASK, and cancelled or destroyed in such !
manner as the Commissioner of Internal !
Revenue shall prescribe, and under the I
same penalties and liabilities as herein i
provided as TO stamps; and provided fur /
her, that when fermented liquor has be- i
,Ome sour or damaged, so as to be incapa- +
ole Of use as such, brewers may sell the a
same for manufacturing purposes, and o
nay remove the same to places where it !
nay be used for such purposes, in casks or q
,ther vessels, unlike those ordinarily used q
or fermeDted liquors, containing, respect q
vely not less than one barrel each, and !,
having the nature Of their contents n
marked upon them, without atfiXing there :,
he qfa mr. 81.