New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-04

quantities of five gallons or less at one
Time, but who does not deal in spirituOus
liquors, shall be regarded as a retail dealer
IN malt liquors, and not a retail LIQUOR
dealer, and shall pay a special tax of
twenty dollars: provided, however, that
nothing in this section shall be held to pro-
hibit the purifying or refining of spirits in
the course OF original and continuous dis
tillatiOn through any material which will
not remain Incorporated with such
spirits when the manufacture thereof is
complete.
SEC. IA. That on and after the date when
this act shall take effect, the compensation
of internal revenue CANCERS shall be by fees
dependent upon the quantity gagged, to be
prescribed by the Commissioners OF Internal
Revenue, which, together with their actual
and necessary travelling expenses, verified
by the oath OF the gauger, and the compen-
sauOn OF internal revenue CANCERS and
storekeepers shall be paid by the United
States monthly, without requiring REIN
bursement by distillers.
SEC. IS. That the Commissioner of Inter-
nal Revenue is hereby authorized, under
regulations to be by him prescribed, with
the approval of the Secretary Of the Treas
ury, 10 issue tax-paid stamps for the re-
stamping of distilled spirits upon which the
tax shall have been duly paid but from
which the stamps have been lost or de-
s5royed by unavoidable accident
SEC. l6. That every brewer shall, before
commencing or continuing business file
with the assistant assessor Of the assess
ment district in which he shall design to
carry ON bis business, a notice in writing,
stating therein the name Of the person,
company, corporation, or firm, and the
names Of the members of any such com
pany or firm, together with the place or
places of residence of such person or per-
sons, and description Of the premises on
which the brewery is situated, and of his
or their title thereto, and the name or
names of the owner or owners thereof.
SEC II. That every brewer shall execute
a bond to the United States, TO be approved
by the collector Of the district in a sum
equal to twice the amount of tax which, in
the opinion of the assessor, said brewer
viii be liable to pay during any one month,
which bond shall be renewed on the first
day of May in each year, and shall be
conditioned that he will pay, or
cause to be paid, as herein
provided, that tax required by law
on all beer, lager beer, ale, porter,
and other fermented liquors afOre-
said made by him, or for him, before
the same is sold or removed for cOnsump-
ton or sale, except as hereinafter provided;
and that he will keep, or cause to be kept,
a book in the manner and for the purposes
hereinafter specified, which shall be open to
inspection by the proper officers, as by law
faithfully comply, without fraud or eva
sion with all requirements of law relating
TO the manufacture and sale of any malt
liquors before mentioned; provided, that no
brewer shall be required to pay special
tax as Wholesale dealer, by reason of sell
ing at wholesale, at a place other than his
brewery, malt liquors manufactured by him.
SEC. IL. That there shall be paid on all
beer, lager beer, ale, porter and other SINH
lar teTmented liquors, by, whatever name
such liquors may be called, tax of one
dollar for every barrel containing not more
than thirty-One gallons; and at a like rate
for any other quantity, or for any fractional
part Of a barrel, which shall be brewed or
manufactured and sold, or removed for con
sumption or sale, within the United States;
which tax shall be paid by the owner, agent
or superintendent of the brewery or prem
ises in which such fermented liquors shall
be made, in the manner and at the
time hereinafter specified; provided,
that fractional parts Of q barrel shall be
halves, quarters, sixths and eighths; and
any fractional part of a barrel containing
less than one-eighth shall be accounted one
eighth; more than One-eighth and not more
than 0ne-siXth shall be accounted One-sixth;
more than one-sixth and not more than one
quarter shall be accounted One-quarter;
more than Cne-quarter and not more than
One-baf shall be accounted one half; more
than One-half and not more than one barrel
than one barrel and not more than sixty
three gallons shall be accounted two bar
rels, or a hOgshead.
SEC. -. That every person owning or Oc-
cupying any brewery, or premises used or
intended to be used for the purpose of brew
ing or making such fermented liquors, or
who shall have such premises under his con-
troll or superintendent, as agent for the
owner or occupant, or shall have in his pos
session or custody any brewing materials,
utensils, or apparatus used or intended to
be used on said premises in the manufacture
of beer, lager beer, ale, porter, or other sim
liar termented liquors, either as owner,
agent, or superintendent, SHALL from day to
day, enter or cause TO be entered, in book
to be kept by him for that purpose the kind
OF such malt liquors, the estimated quantity
produced, in barrels, and the actual
quantity sold or removed for consumption !
or sale in barrels or fractional parts |
of barrels, and shall also, from day to
day, enter or cause to be entered, in a sep.
arate book to be kept by him for that pur- |
pose, an account OF all materials by him |
purchased for the purpose of producing |
such fermented liquors, including grain and |
malt; and shall render to said assessor or |
assistant assessor, on or before the tenth |
day of each month, a true statement, IN /
writing, taken from his books of the esti- |
mated quantity in barrels OF such malt |
liquors brewed, and the actual quantity |
sold OF removed for consumption or sale |
during the preceding month; and shall |
verify, or cause to be verified, the said |
statement, and the facts therein set forth, |
by oath or affirmation, to be taken before /
before the assessor or assistant assessor of |
the district, according to the form required |
by law and shall Immediately forward to |
the collector of the district duplicate of |
said statement duly certified by the asses
sOr of assistant assessor; and said books |
shall be open at all times for the inspection |
of any assessor or assistant assessor, col
lectOr, deputy collector, Inspector, or reve-
nue. agent, who may take memorandum |
and transcripts therefrom.
SEC. 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 shall have been made; |
which oath or affirmation shall be written |
in the book at the end of such entries and |
be certified by the officer administering the
same, and shall be in form as follows: Il
do swear for athrm) that the foregoing en-
tries were made by me, and that they state
truly, according to the best OF my knowl-
edge and belief, the estimated quantity of
the whole amount OF such malt liquors
brewed, and the actual quantity sold, and
the actual quantity removed from the brew
cry owned by -, in the county of -;
and, further, that l have no knowledge of
any matter or thing required by law to be
stated in said entries which has been omit
ted therefrom." And the owner, agent or
superintendent aforesaid shall also, in case