New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02


sum Of three hundred dollars.
SEC. y. 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-
mits for the purpose hereinafter mentionedI,
and shall furnish the same to the collectors
OF internal revenue, who shall each be re-
quired to keep on hand at all times a suth-
Gent supply Of permits, and 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
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 affix upon the spggot-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 or re-
moved from such brewery or warehouse lex
cept in case of removal under permit as here
matter provided), 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, or other vessel, or upon
the introduction of faucet or other instru-
ment for that purpose; and shall also, at
the time of affixing 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
NAV 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 affix a false or fraudulent
stamp thereto, or knowingly permit the
same to be done, shall be liable to pay
| penalty of one hundred dollars tor each
| barrel or package on which such omission
or fraud occurs, and shall be liable TO i'm
T 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
unit 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 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 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 report thereof,
verified by oath, monthly, to the assessor,
! and forward 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
| 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,
/
| for storage or sale in bulk, and occupied by
| them, from one part of one collection dis
! triet to another part of the same collection
district, or from one collection district to
another collection district, without atfixing
| the proper stamp on said vessels of lager
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
| annIieationl wherein said malt luuor is
manufactured, to said depot or warehouse,
but to no other place, under such rules and
| regulations as the Commits siOner of Internal
Revenue may prescribe, and thereafter the
| manufacturer of the malt liquor so 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 FUR
Their, that when fermented liquor has be-
come sour or damaged, SO as to be lncapa-
bic Of use as such, brewers may sell the
same for manufacturing purposes, and
may remove the same to places where it
may be used for such purposes, in casks or
other vessels unlike those ordinarily used
for fermeDted liquors, containing, respect
lively, not less than one barrel each, and
having the nature Of their contents
| marked uDOn them without afixiug there