The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1872-12-31

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not exceeding one year. And any brewer who shall |
neglect to keep books or refuse furnish the account
ana 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 of three
SEC. q. That the Commissioner of Inter nal Reye
enue 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 eighhs of
barrel of such fermsnted liquors (and shall also cause
to be prepared suitable permits for the purpose here
matter meni0ned1 and shall furnish the same to the
collectors OF internal revenue who shall be required
to keep on hand at all times a sufficient supply of
permits, and supply of stamps equal in amount to
two IN onths sale thereof if there shall be any brew
cry or 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 col
lectors small keep an account of the number of per-
nits delivered and also the number anil value of the
stamps sold by them to each of such brewers
spectlysly; and the Commissioner of Internal Reye-
nue. 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 amoupt
paid into the treasury by any collector on SEQ unt o.
ele sale OF such stamps to brewers shall be included
m estimating the commissions Of such collector and
OF the assessor of the same district
oEo. 15 Ihat every brewer shall obtain, from the
collector of the district in which his brewery orbrew
cry warehouse may be situated and no otherwise un
such collector shall fail to furnish the same upon
application to him, the proper stamp or stamps and |
shall aix upon the spgot hole tap (of which there
shall be but one) OF each and hogshead barrel
keg, or other receptacle, in which any termened |
liquor shall be contained, when sold or removed from
such brewery or warehouse Except in case of re-
moyal under permit as hereinafter provided IA stamp
denotlng the amount, of the required upon such
fermented liquor, in such way that the said stamp
stamps viii be destroyed upon the withdrawal OF
the liquor from such hogshead barrel keg or other
vessel or upon the introduction Of faucet or other
instrument for that purpose; and shall also at the
time of afixing such stamp or stamps as aforesaid
cancel the same by writing mprnting thereon the
name OF the person firm or corporation BY whom
such liquor may have been made the init Il let ers
tnereol, and Cne date when cancelled. Every brewer
who shall refuse or neglect to afix and cancel the
stamp or stamps required by law in the manner
aforesaid, or who shall q ix fllse OF fraudulent
stamp thereto, knowingly permit thes anle to be
DONE shall be liable to pay penalty of one hundred
dollars for each barrel or package on which such
omission fraud occurs, and shall be liable to I'M
prisonment for not more than year.
Sec. 81. Thai any brewer. cartman, agent for
transportation, or other person who shall sell,
move, receive or purchase, or in any way aid in
the sale, removal, receipt, or pur ,ha o. o. any r.
mented liquor contained in any hogs Id barrel Ike :,
u other vessel from any brewery brewery ware
house. upon which the stamp or permit in case of
moval required by law shall not have been affixed or
on which false or fraudul MT stamp ermit in
case of removal is affixed with knowledge that it is
such, or on which stamp permit, in case Of re-
moval, once cancelled. is used second lime; and
any retail dealer or other person who shall with
II aid in the withdrawal Of any fermented liuu II
from any hogshead barrel, key, other vesg con-
tanning the same without destroying defacng the
stamp affixed upon the same or who sha wi hdr
from any hogshead, barrel keg, other vessel upon
which the proper stamp shall not have been Affixed
pr on which a false or fraudulent stamp s affixed,
shall be liable to fine of one hundred dollars, and to
imprisonment for not more than year. Every
person who shall make sell, any false
terfet stamp or permit or die for printing making
stamps or permits which shall be in imitation Of
purport to be lawful stamp, permit or die of the
kind before mentioned who shall procure the same
to be DONE shall be imprisoned for less than one
nor more than five years. Provided, That every
brewer who sells fermented liquor at retail at the
| brewery, or other place where the same is made,
shall aix and cancel the proper stamp stamps up
on the hogsheads barrels, kegs, other vessels in
which the same is containe !, and shall keep
count Of the quantity sold by him. and of the num-
Der and size of the hogsheads barrels kegs other
vessels in which the same has been contained, and
shall make report thereof, verified by oath, month
y, to the assessor, and forward duplicate of the
same to the collector of the district And prootded
further, That brewers may remove transport, or
cause TO be removed or transported malt liquor of
| their own manufacture, known ager-beer, i'll
quantities. of not less than six barrels in one vessel
and may also remove or transport, cause to be
| moved or transported, malt-liquors known ale
porter any other mal-liquor not heretofore mem
Toned in quantities not less than fifty barrels at
tims, from their breweres or other places of
facture, to depot, warehouse, or other place used
exclusively for storage sale in bulk, and occupied
by them from one part of collection-district
another part of the same collection district or from
one colection-distric to another coecon-district,
without afx1ng the proper stamp on said vessels of
ager-beer, ale, porter and other mat-liquOr at the
| brewery or place of manufacture under permit to
be obtained from the collie tor of the district ho is
to grant the same upon application,) wherein said
malt-liquor is manufactured to said depot ware
house, but to no other place, under such rules and
regulations 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 depot or warehouse in the same
| manner and under the same penalties and liabi-
ties as when stamped at the brewery herein pro-
vded; and the collector of the district in which such
depot warehouse is situated shall furnish the man.
ufacturer with the stamps for stamping the same,
if the said maltliquor had been manufactured in his
district .And prouided further, That said permit
must be affixed to each and every such vessel cask
| and cancelled or destroyed in such manner the
| Commissioner of Internal Revenue shall prescribe,
and under the same penalties herein provided as
to stamps: And pro0ided further, That when fer
| mented liqror has become sour OF damaged so to
be incapable of use as such, brewers may sell the
same for manufacturing purposes, and may remove
the to places where may be used for such pur
poses in casks or other vessels, unlike those ordn
ive not less than one bsrer ee ami fa Tss9ef
nature of their contents marked upon them, without
atfixing thereon the permit, stamp, stamps re-
quired.
SEC. %. That every brewer shall by branding
mark, or cause to be marked, upon every hogshead,
barrel keg, other vessel containing the fermented
liquor made by him before it is sold or removed from
the brewery, brewery warehouse, other place of
manufacture, the name of the person, firm corpor-
| alton by whom such liquor manufactured and
the place where the same SHALL have been made And
| any person, other than the owner thereof or his
agent, authorized so to do, who shall intentionally
remove deface such marks therefrom shall be la
BILE to psnalty Of fifty dollars for each cask or YES
sci froa2xswhich the malk is so removed defaced
| PrOUided h0a1eUer, That when brewer shall pur-
| chase fermented liquor finished and ready for sale
from another brewer, in order to supply the custom
| ers of such purchaser, such purchaser nav uDon
written notice to the collector OF his intention SO to
do, and under such regulations the Commissioner
of Internal Revenue may prescribe, furnish his own
vessels branded with his name and the place where
his brewery is located, to be filled with the fermented
liquor purchased, and to be removed; the prop
| er stamp stamps to be affixed and cancelled as
| aforesaid, by the manufacturer, before removal.
| Sec 26. That where brewer shall, bv reason of
an accident by fire or food or by reason Of his brew
cry undergoing REPAIRS other circumstances which
may, in the opinion of the collector of the proper
district require or render it proper that such brewer
shall be permitted to conduct his business wholly or
partially at some other place within the same OF ad-
Joining district for temporary PERIOD it shall be
lawful for such collector, under such regulations and
subject to such limitation of time as the Commisson
er of Internal Revenue may prescribe issue per-
| nit to such brewer authorizing linn to conduct his
business wholly or partially ac ordng to the crcum-
stances at such other place for period in such per-
nit to be stated and such brewer shall not be requr
| ed to pay another special tax for the purpose
SEC. 27. That where malt-liquor or ttn-liquor in
the first stages OF fermentation, known infer
mented worts, of whatever kind is sold by one brew
er to another for the purpose of producing ferenta
ton OF enliyening old stale ale porter ager-beer
or other termente liquors, it shall not be liable to
tax to be paid by the seller thereof but the tax on
the shall be paid by the purchaser thereof when
the same, having been mixed with the old stale
beer, is sold by him provided by law, and such
transfer shall be subject to such restrictions
and regulations as the Commissioner of Internal
Revenue may prescribe.
SEC. %. That the ownership or possession bv any
person of any ermented liquor after its sale or re-
moval from brewery or warehouse, or other place
where it was made, upon which the tax required
shall not have been paid shall render the same la
bic to seizure wherever found and forfeiture re-
moVal under SAID permits excepted, and that the
want of proper stamp or stamps upon any hogshead
BARREL keg other vessel in which fermened LIQUOR
may be contained after its sale removal from the
brewery where the was made, or warehouse
aforesaid, shall be moi ice to all persons that the
tax has not been pail thereon, and shall be prma-
facie evidence of the non-payment thereof.
SEC. 20 That any person, other than the pur-
chaser or owner OF any fermented liquor, person
acting his behalf or as his agent who shall inten
tionally deface the stamp OF permit affixed
upon the hogshead, barrel, keg or other vessel in
which the may be contained shall be liable to
fine of fifty dollars for each such vessel from which
the stamp or permit is so removed defaced and to
render compensation TO such purchaser owner for
all damage sustained by him theretrom.
SEC. 80. That any person who shall withdraw
any fermented liquor from any hogshead, barrel
keg or other vessel upon which the proper stamp or
stamps shall not have been affixed for the purpose of
bottliDg the same who shall carry on or attempt
to carry on the business of botling fermented liquor
in any brewery or other place in which fermented
Aunication with such brewery or any warehouse
shall be liable fine of five hundred dollars and
the property used in such botting or business shall
be liable to forfeiture.
TOBACCO.
SEC. 81. That and after the first day of July
next the act entitled "An act imposing taxes on dis
titled spirits and tobacco, and for other purposses
approved July twentieth, eighteen hundred and
sixty-eght, be- and the same is hereby, amended a.
follows:
That section sxty-one be amended by striking out
thereof the following words: con all chewing and
smoking tobacco, Gne-cut, cavendish, plug or twist
cut or graduated of every description; on tobacco
twisted by hand reduced into condition to be
consumed or in any manner other than the ordinary
mode of drying and curing prepared for sale or con-
orad