The Albany register. [volume] (Albany, Or.) 1868-18??, 1872-08-09

kkied and that he wilt keen, or cauee TO be
pept. book In the manner and for the pur-
poses hereinafter specified, whkh shall be
open to inspeclion BY the proper ofiicers, ,as by
law required; aud that he viii In all respects
hithfnlly coiuply, wi hoOt fraud or evasion,
with all the requirements Of law relating TO
the manufacture and st'e Of any malt-,iqnors
before mentioned: Provided, That nnbrewcr
shall be. required 70 pay a special tax rs a
wholesale dealer, by reason of selling at
wholesale, at plagc other than his brewery,
nsalt.liquoFs manufactured by him.
SEC. II. That there shall DO paid on all beer,
laeer-beer, ale, porter, and other similar fer.
mented liquors. hy whatever name such
liquors may be called, tax of one dollar for
every barrel containing not more than thirty
one gallons and at like rae for any other
quantity, or Ei,r any fractional part ofa bar
rel, whLSh shall be brewed 0f manufactured
and sold, or removed for consumption OF sale,
within the United States; which tax shall be
paid BY the owner. agent, or superintendent
ofthe brewery or premises In which s,ich fer
menled liquors shall be made. In the manner
and Al the limo hereinafter specided; PrD-
vidcfi, Thai fractional parts NJ a barTel shall
he halves, quarters. sixths and eighths; and
any fractional tart of q barrel containing less
than oEe-eighlh shall be accounted ono eighth;
more than One-clEhth and not more than one
sixth, shall be accounted one-ixth; more
than onc-sixth AMI not more than one-Quar-
ter, shall be accounted oue-quarter moro
than one-qMarter and not more than nne-half,
shall be, accounted onc-half; morn than one
half and not more than one barrel, shall be
accounted one barrel; and more than one
barrel and mot more than sixty-ihrcc gallons,
shall be accounted two barrels, or hogs
head.
SEC. l9. That every person owning or o.
cupying any brewery. or premises used or
intended 20 be used for the purpose Of brew
ing or making stich fermenied liquors, or who
shall have such premises under his control or
superintendence, as agent for the owner or
0esupant. or shall have In his possession or
custody any brewing materials, utensils, or
apparatus, used or Intended 10 be used on
said premises In the manufacture Of beer,
lager-beer. ale, porter, or other similar fer
mented liquors, either rs owner, agent, or
superintendent, shall, from day to day, enter,
or canse to be entered, in book, to be kept
by bin for that purpose, the kind Of such
malt liquors, the estimated quantity produced
III barrels, and the A1ual quantity sold oy re-
moved far consumption or sale In lnrreis or
fractional parts of barrels, and shall also,
from day TO day, enter, orcause to be entered,
In q separate book to be kept by him fur that
purpose, an account ofall materials by him
purchased for the purpose Of ofpr0ducing snch
ferlnented liqnOrs, including grain and mn Il &;
and shall render to said assessor or assistant
assessor, on or bef6re the tenth day Of each
month, true statement. In writing, taken
from his books, Of the estimated quantity in
barrels Of such malt-liqu0rs brewetl, and the
actual quantity sold or removed for censump-
ton or said during the preceding month; and
shall verify, or canse TO be verified, the said
statement, and the facts thcreing eet forth, by
oash or affirmation, TO be taken before the as
SCISSOR or assistant assessor ef the district, az
coriing 10 the firm revuired by law, and
shall Immediately forward t0 the collector nf
the district duplicate Of said statement duly
certified BY the assessor or assistant assessor;
and said books shall be open At all times for
the inspector Of any assessor or assistant as
sessoF, collector, deputy collector, Inspector.
or reveSne-ageut, who may take memoran.
dums and transcripts thereffom.
SEC, 20, That the entries made In suck
books shall, on or before tho tenth, day Of
cash month, be verified by the oath or air.
such entries shall have been made which
oath OF Affirmation shall be written In the
book at the end Of such entries and be Ger
tided by the O1lcer administering the same,
and shall be in form a. follows: n do swear
Tor ailmi that the foregoing entries were
male be me; and thai they slate truly, n;-
coordiny to tho best ofm knowledge and be-
lief, the estimated quantity of the whole
amount of slh:h malt liquors brewod, and the
actual quantity sold, and the actual quantity
removed lrom the brewery owned BY --,
In the county or ---- and further, that
have no knowledge Of any matter or thing re-.
quiTcd by law 10 be stated IN eaId entries
which has bcen omitted therefrom.i And
the owner. agent, or superintendent aforesaid
shall also, In caee tlse original entries ma u Id
hip book shall not have been made by himself,
suhioin thereto the FallowinR cath OF afIlrma.
tiof. 10 be taken In manner a. afuresaIi: ~
do swear tor alirInI that, u the best Of nv
knowledge and belief, the foregoing entries
fully ect forth ali lhe matters therein re-
quired by law; aud that the eAme are Jilae and
true: and thas have taken all the Iseans ID
my power 20 make them s0.r
SEc. Il. That the owner. agent, or snperin-
tendent of any brewery, vessels, or utensils
used in making iHrInentea iiquors, who shall
evade, or attempt to esade, the payment Of
the IA there.In. or ffAudafently neglect or
refuse 10 make true and exaaa entry and re-
port OF the same in the manner required by
law, or to do, or cause to be done, and of the
thinga hy iaH required 10 BE- done By him a.
or who shall intentionally make
false entry in N1ld book or In sald statement,
Or knowingly allow or procure the same to Be
done, shall forfeit, for every such 0fIensc, all
The liquors made by him or for far him, aud
all the vessels, utensils, and apparatus used
in making the same, and be liable to penalty
Or not less than liye hundred nor more than
Dne thOusaHa dollars, TO h0 recovered with
,osts Of suit, and ahail bo deemed guilty Ofs
aud shall be Imprisoned for
ierm not exceeding ono year. And any
brewer who shall neglect TO keep books, or
refuse 70 furnish the account and duplicate
hereof as groyidcd BY law, or shall refuse TO
permit the proper ciiicer TO examine the books
IN the manner provided, shall, for every such
refusal or neglect, forfeit ana pay the sum of
lhree hundred dollars
SEC. %. That the Commissioner Of Internvl
Revenue Hhail cause to be prepared, for the
payment OF the tax Aforesaid, suitable Aamps
1en0iing the amount Of tax required to be
paid on the hOgsheads, barrels, and halveA
quarters, sixths, and eights Of q iarrel Of such
liquors, land shall also cause 10 be
prepared suitable permits for the purpose
hereinafter mentioned, and shall furnish the
'ame TO the c0lleCtors Of Internal revenue,
Who shall each Be required 70 keep on hand
It all times sufficient supply Of permits, and
supply Of stamps equal In am0unt 10 two
nonths' sale thereof, ifthcre shall be any
brewery or brewery warehOaeein hiedistTict,
Ind the said stamps shall be cold, and the said
lermits granted and delivered by such col
e.tOfa only to the bfeWers 0f theiY district