New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-22

sum of three hundred dollars.
SEC. p. 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 cause TO be prepared suitable per-
mlts for 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 suft-
| 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, 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
5OT OF INC same ulSJflCJ.
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 attix upon the spiggOt-hOle,
or tap (0f 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 or re-
moved from such brewery or warehouse Tex
cept in ease of removal under permit as here
matter prOYidedl, 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, key, or other vessel, or upon
the introduction Of a faucet or other instru-
ment for that purpose; and shall also, at
the time Of atfixing such stamp or stamps,
as aforesaid, cancel the same by writing or
imprinting 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
penalty of one hundred dollars tor each
barrel or package on which such 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, key or
hror
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
a second time; and any retail dealer or
other person who shall withdraw or aid in
the withdrawal of any feFmented liquor
from any hogshead, barrel, keg or other
vessel containing the same, without
destroying or defaoing 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 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
ery, or other place where the same is made,
shall affix 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 a 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-liguOr 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
OF 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 affixing
the proper stamp on said vessels of lagep
beer, ale, porter, and other malt liquor at
the brewery or place of manufacture, under
a 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 the
manufacturer of the malt liquor so removed
shall stamp the same when it leaves such
deDOt 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 fur
Their, that when fermented liquor has be-
come sour or damaged, so as to be incapa-
BILE of use as such, brewers may sell the
same for manufacturing purposes, and
may remove the same to places whore it
may be used for such purposes, in casks or
other vessels, unlike those ordinarily used
for feTmeDted liquors, containing respect
lively, not less than one barrel each, and
having the nature Of their contents