The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-04

,,nra tbe ass,.ss5r or assistant assess or of the
district, according to the form required by law,
and shall Immediately forward to the collector
Of the distrct duplicate of said statement duly
certified by the assessor or assistant assessor;
and said books shall be open at all times for Z
inspection Of any assessor or
who may take memorandums ana transcripts
therefrom.
SKc 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 sha
nave been made; which oath or affirmation snail
be written in the book at the end of such entries,
and be certified by the officer administering the
same, and shalt be in form as follows: Il do
swear Tor affirm that the foregoing entries were
made by me; and that they state truly. accord.
ing TO the best OF my knowledge and belief, the
estimated quantity OF the whole amount Of
such malt liquors brewed, and the actual guam
tly sold, and the actual quantity removed rom IN
the brewery owned by -, IN the county OF
-: and further, that have no knowledge OF
any matter or thing required by law 10 De STARED
In said entries which has been omitted there.
from I" And the owner, agent, or superintendent
aforesaid shall also in case the original entries
made in his book shall not haze been made by
himself, .subjoin thereto the following oatn or
affirmation, TO be taken in manner as aforesaid:
II do swear Tor sfhrrn) that, to the best OF my
knowledge and belief, the foregoing entries fully
set forth all the matters therein required by law
and that the same are just and true. and that
have taken all the means in my power to make
them So" es
SIC. 81 That the owner, agent, or superinten-
dent of any brewery, vessels, or utensils used in
making fermented liquors, who shall eyade, or
attempt to evade, the pay ment of the tax there
on, or fraudulently neglect or refuse to make
exact entry a hS or % do, do eanse
to be done, any of the things by law required to
be done by him aforesaid, or who shall inten.
tionally make false entry In said book or in SAID
statement, or knowingly allow or procureathe
same be done shall forfeit, for every such Of
fence all the liquors made by him or for him.
and all the vessels, utensils, and apparatus
used In making the same, and be liable TO a pen
alty of not less than five hundred nor more than
| or thousand dollars, to be recovered with costs
of suit, and shall be deemed guilty OF misde-
meanor and shall be imprisoned for a term not
exceeding one year And any brewer who shall
neglect to keep books, OF refuse to furnish the
account and duplicate thereof as provided by
law or shall refuse TO permit the proper officer
| to examine the books In the manner provided
SHALL for every such refusal or neglect, forfeit
| and pay the sum of three hundred dollars
SEC %. That tho Commissioner of Internal
Revenue shall cause to be prepared, for the pay
ment of the tax aforesaid, suitable stamps de-
noting the amount of tax required to be paid on
| the hogsheads, barrels, and halves, quarters.
| liquors, land shall also cause to be prepared
suitable permits for the purpose hereinafter
intentionally and shall furnish the same 10 the
collectors Of internal revenue, who shall each be
eIquired to keep hand at all times a sufficient
supply of permits, and supply Of stamps equal
in amount to two months sale thereof. II there
| shall be any brewery brewery warehouse in
his district, and the said stamps shall be sold and
| the said permits granted and delivered by such
collectors, only TO the brewers of their district
| respectively and such collectors shall keep an
i account of the number of permits delivered and
| also the number and value of the stamps sold by
| them 10 each of such brewers respectively; and
| the Commissioner of Internal Revenue shall al
low upon all sales of such stamps to any brewer,
| and by him used in his bushes, q deduction OF
i seven and half per centum. And the amount
| paid into the treasury by any collector on ac-
count OF the sale of such stamps to brewers shall
| be included in estimating the commissions OF
| such collector and Of the assessor 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 collector shall fail to furn
/ ish the same upon application to him. the proper
stamp or stamps, and shall aftix upon the spigot
hole or tap (of which there shall be but one) OF
each and every hogshead, barrel, keg, other
ceptacle, in which any fermented liquor shall be
| contained when sold or removed from such
brewery or warehouse, Except In case OF remova
under permit as hereinafter provided,) a STAMP
denoting the amount of the tax required upon
such fermented liquor, in such way.that the sale
stamp or stamps will be DESTROYED upon the
| withdrawal of the liquor from such hogshead
barrel, keg, or other vessel, upon the introduc
| ton of faucet or other instrument for thai
purpose; and shall also, at the time of aiflxins
such stamp or sta mps, as aforesai :, cancel the
| same by writing or imprnting thereon the name
of the person, firm, or corporation by whom sucl
| liquor may have been made, or the initial letters
thereof, and the date when cancelled. Every
brewer who shall refuse or neglect to affiX anC
cancel the stamp or stamps required by law ir
the manner aforesaid, or who shall atiix q false
or fraudulent stamp thereto, or knowingly per
nit the same to be done, shall be liable to pay &
penalty of one hundred dellars for each barrel Of
package on which such omi. zion or fraud occurs
and shall be liable to imprisonment for not NOR,
than one year.
SEC "a That any brewer cartman, agent fol
transportation, or other person who shall sell
remove, receive, or purchase, or in any way ait
in the sale, removal, receipt, or purchase,
any fermented liquor contained IN any hogs
head, barrel, key, or other vessel from an,
brewery or brewery warehouse. upon which tn
stamp or permit in case OF removal required b.
law shall not have been affixed, or on which
false or fraudulent stamp or permit, in case o
removal is affixed, with knowledge that 1t !
such, or on which stamp or permit, in case O
| removal once cancelled, Is used second time
and any retail dealer or other person who shall
withdraw aid in the withdrawal OF any fer
mented liquor from any hogshead, barrel, kee
or other vessel containing the same, withou
| DESTROYING or defacing The stamp affixed upei
the same or shall withdraw or and III the with
drawal of any fermented liquor from any hog.
head, barr ], key, or other vessel upon Whi,'
the proper stamp shall not have been affixed, Q
OIL which false or fraudulent stamp is alb xet
shalt be liable TO a fiae OF one hundred dollar.
and to Imprisonment Tor not more than on yeal
Every person who shall make, SELL or use an
: false or counterfeit stamp, or permit die ft
printing or making stamps or permits whic
shall be in imitation OF, or pnrport 10 be
4 | before mentioned, or who shall procure I'll
4 same TO be done, shall be imprisoned fo
0 not less than one no more than five years Prt
Q pfded That every brewer who sells ferInente
r liquor at retail at the brewery, or other plal
/ where the same is made, shall atiix and cancel IL
y proper stamp or stamps upon the hogsheads, ba
L | rels kegs, OF other vesse,s in WHICH the same
Q cont aimed and shall keep an account OF the qua
s tity so sold by him, and of the number and size
the hogsheads, barrels, kegs or other vessels
a which the same has been contained, and sha
Q max. a report thereof, verified by oath, month";
e to the assessor, and forward a duplicate of II
% same 10 the collector of the district: IN
g lroptddd further, That brewers may remove
II transport or cause TO be removed or tranpofte
70 malt-liquor of their own manufacture, know
!, as lager-beer, in quantities of not less tn;
n six barrels in vessel, and may al
= remove OF transport, VI cause to he removed
IT transported, malt-lquors known as ale or POI II
4 or any other malt liquor not heretofore mentio
D. ed in quantities not less than fifty barrels at
time, from their brew eries or other places
manufacture, to @ depot, warehouse, or 9th
= place used exclusively for storage or sale
d; bulk and occupied by them from one part of o
Y, collec ton-district TO another part of the sar
10 collections district, from ono collection distr
II to another collection-dstrict, without affixi
d, the proper stamp on said vessels of lager be
al ale porter, and other malt liquor at the brewe
lg or place of manufacture, under permit to
y, obtained from the collector OF the district, wv
is to grant the same upon application,) wher,
r, said lnalt-liquor is manufactured, to said DEF
r. or warehouse but to no other place. under su
RS rules and regulations as the Commissio
IT. Internal Revenue may prescribe, and thereaf
9; the manufacturer of the malt liquor remoN
or shall stamp the same when it leaves such del
be or warehouse In the same manner and under