New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-27

sum OF three hundred dollars
DEC. ". 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 taT renHira5
TO be paid on the hogsheads, barrels and
haiiVes' quarters, sixths and eighths of
Darrei OF such fermented liquors land
shalI also cause to be prepared suitable per
hlts Tor the purpose hereinafter mentionedl,
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 suffi-
Gent supply OF permits, and a 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
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 afhx upon the spiggOt-hOle,
or tap (Of which there shall be but Onel 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 OF warehouse lex
| cept In case Of removal under permit as here
| matter prOvidedl, a 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, OF 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 or stamps,
as aforesaid cancel the same by writing or
| impTinting thereon the name Of the person,
| firm, OF 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 afix and cancel the stamp or stamps re-
| quired by law in the manner aforesaid, or
| who shall affX 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 suoh 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
l., ~,
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 fermented liquor
from any hOgshead, barrel, keg 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 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 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 affx 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 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 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 atixing
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
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 tho
manufacturer of the malt liquor 50 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; ard 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
eask, 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 De-
| come sour or damaged, so as to be lneapa-
| bic of use as such, brewers may sell the
same for manufacturing purposes, and
may remove the same to places where 10
NAV be used for such purposes, in casks or
! other vessels, unlike those ordinarily used
! for fermeDted liquors, containing, respect
| iyely, not less than one barrel each, and
having the nature of their contents