Wilmington daily commercial., 1873-01-23

fGRfu ut He f0 - eSNS'
tGRBRAL NATURE, No. I'LL
.NACT TO reduce duties on lmports and to reduc,
Internal taxes aud for other purposes.
r., II enacted by the Senate and House Of Representa
mes Of the United States Of Ainertcd,in Congress-
,,,bied mat ON anu after tho nIst day ct August
eIshteeu hundred and seventy-two, In lieu of the
Siees heretofore imposed by law on the articlei
SsseInaiter enumerated or provided for, imported
,rnm foreign Countries there shall be levied, col.
ilcted. and paid the following duties and rates Of
uui ssc ao That ths entries made in such books shall
nm nr before the tenth day OF each month be verified
W thn oath or affirmation of the person persons
nv ,shom such entries shall have been made; which
v,tn or affirmation shall be- written In the book al
H. end Of such entries, a. d be certified by the on
cer administering the same, and shall be in form as
folo oss: ~ do swear (0r afrm) that the foregoing
uaries we're made " me and that they state traly
the al mated quAnti Of tie whole amount OF suen
mall liquors Dfewed, and the actnai quantity sold
aud the eciua quantity removed rom the brewery
%rlper That have no knowledge OF any matter Of
inisg required he law TO be stated in said entries
", agent or superintendent Aforesaid shall also in
.,e Ihe orig nal entries.made In his book shall not
nave been made by himself subj CT thereto the fol-
owinR oath or afiirm ition, TO lie taken I'm manner
az afore aid: ri do swearIor Hilrm) that, TO the
best Of my knowlsdse and belief the foregoing en-
hy law I; and that the same are Just and true and
Tia. have taken all the means In my power to
sc ~ THAT the owner agent or superintendent
NJ any brewery, vessels or utensils used In making
fermented liquors, who shall tyade, or attempt 10
wade the ayment OF the tax thereon, or fraudu-
rntly neglect or refuse TO make true aud exact en-
try aud report Of the same in the manner required
nv law or 70 do, or cause TO be done, any OF the
thinRs by law required to be done by him as afore-
said or who eha Intentionally make false entry In
s9ld book or In said statement or knowingly allow
0r procure the same to be done. shall forfeit for
ryrry such offense, all the liquors made ty him
for MIN, and all the vessels utensils, and apparatus.
se In making The same, and be liable TO penalty
m not less than i've hundred nor more than one
housand dollars, be recovered with costs Of suit
snJ sha be deemed guilty Of mlsdemeanor, and
shall be Imprisoned for a term not exceeding one
wear And any brewer who shall neglect co keep
oGsOr refuse TO furnish the account and duplicate
thr Of As pr vded by law, or Bha refuse 10 permit
the proper 0lcer TO examine the books in the man
mr. yrJ,ided, shall, f.r every such refusal or neg
let forfeit and pay the hum Of three hundred ,iol
SIC 20 That the Commissioner OF Internal Reve-
nue. ii all cavss TO be prepared for the payment OF
ihg tax Aforesaid, liable stamps deaOtlDg the
nQuAt OF tax required To be paid ON the hOgsneads
barrels and halves, quarters siXths aud eighths or
abdIei Of su h fcrmented liquors, tand shall also
cause to be prepared suitable permits for the pur-
rose hereinafter mentlonedD and shall furnish the
sane 10 The collectors OF Internal revenue who shall
each be required keep on hand al all time sum-
cient supply Of pen anus, and supply OF stamps
"a ia in amount to two mon his sale thereof there
shall be any brewery or brewery wareh Juse In HE
Il str /, aud the said stamps shall be sold and the
said permits gaanted aud delivered by such oOllec-
ors only tOhe brewers Of their district respective
IS: aud such collectors shall keep an account of the
uufber Of permits delivered aud also the number
aud value of the stamps sold by them TO each OF
such brewers respectively; and the Commissioner Of
Internal Revenue shall allow upon all iles OF such
samps ~ any brewer, aud by MIN used In his busl-
II 8, deduction of seven and half per centum
anu tile amount paid into tine treasury by any col
hector on account OF the sale OF such stamps to brew
rrs shall b Included IN estimating the comm ssions
Of such collector and OF the a hessOr Of the same
district
sEC 2s. That every brewer shallo btain, from the
rnllectO OF the district IN which his brewery or
brewery warehouse may be situated, and not other
lat. q
same upon application To him, the proper stamp OF
ttamps, and sndl alix upon the spgOt mole, or tap
(uf which there shat be but ono OF each aud every
Ii gsheah, barrel keg, or other receptacle in which
ans fermentod liquor shall be contained, when sold
or removed freln such brewery warehouse, lex
cept IN case Of removal uuder permit as hereinafter
proVided,l stamp denOtlng the amount Of the tax
rqulred upon such fermentcd liquor, In such way
that the said stamp or stamps Will be destroyed upuu
lac withdrawal OF thu liquor fToII such hOgshe4d,
rrel keR, or other vessel, upon the introduce
. of faucet or other Instrument for that pur-
rose; and snail also, at the time OF affiXing such
sianPOr stamps as aforesaid, cancel the same by
writing or imprlntinE thereon the name or the per-
son, nfn, or corporation ~ whom su m liquor may
nave been nade or the initial letters thereof, and
the date when cancelled. Every brewer who shall
refuse or neglect to ailX aud cancel the stamp or
amps required ny iaw In the manner Aforesaid, or
shu shall aiiix false fraudulent stamp thurGto
" knowingly permit the same 10 be done, shall be
liable u pay naty Of one hundred for eacn bar |
rl ~ package on which such omission of fraud oc-
cus and shall be liable 10 imprisonment for not
sac. ~. That any brewer cartman agent for
rlnspOr alton, or other person who shall sell re- |
move, receive, OF purchase or In any way aid in the
uc removal, receipt, or purchase, Of any fermen-
# NqlOr cOntalned In any hOgsheads, barrel, keg,
II yther vessel from any brewery or brewery ware
ouse upon which the A'amp or permit in case OF
nuVal required by Law shall not have been aiilXed
u on which false or fraudulent stamp or permct,
cass Of removal ailxed, with knowledge that 1t
Is suen, or on which stamp or permit, Ia cAss OF
rinnyal Unce cancelled, 10 used sec0n1 time and
iny retail dealer or other person who 81 all withdraw
Hr aid In the Withdrawal OF any ferntn'ed liquor |
ioi any hogshead barrel keg, or other vesse con-
aiding the same, without d stTeying or deficit
stamp affixed upon the .uIe or shall Withdraw
aid IN the withdrawal OF any fermCnt, liquor |
rom any hogslsad, barrel, seq, or other vess |
lpon which the proper stamp shal not have been |
liked, or on which false or fraudulent stamp Ia
1lAcd, shall be liaDe 10 fine of one hundred dol |
.'!s. anu TO Imprisonment for not more than one |
ear; Every person who shall make, sell, or use |
y fase OF counterfeit stamp, permit or die fOf
lHhhg or making stamps or perini' which shall |
e N imitation OF, or pnrport TO he lawful stamp,
rfhit or die OF the kind before mentioned, who |
H procure the same to be done shall be imprispn-
rl for not less than one or more than Ave years:
f0Udd, That every brewer VINO sells fermeutrd II.
lpf a. retail at the brewery, other place where
Ne same IS made, shall HlX and cancel tine prop
ilp or stamps upon the hogsheads, barrels Kegs, |
uthet vessels IN which the same II contain aud |
d Keep an account Of the quantity sold by him,
- OF the number aud size OF the hOgsheads, bar
rs, kess, o. other vessels In which the same has /
u rontailed, and shalllmake a report thereof
lrd ny oath, monthly, the Hsses9Or, ami forward /
alplcat OF the same to the collector of the dis
tet' Ahd piophed further, That brewers NAV re- /
4't OF iran portOr caused TO be removed OF trans
it'd NAV liquor OF their manufacture, known az
q Deer In lanities Of mt less than six barre Is
enc vessel and may also remove or transport or
Iae 10 be removed or transported, malt liquors /
"u as ale ana porter, or any other malt liquor /
urTftuIlIe mentiont d in quantities not less than
b4IIeis AZ time, from their breweries or ether
ICES Manufacture, 10 depot, wdrshOdsi, Or
htr place used exclusively for storage or sale In /
- hu oGCu. led by them, from one part OF one /
dHll1n district to another part Of the same col |
.l1u district, or from che cOec ion district to an-
|I eulleit on dis rict without affXiug the proper
'lin on said " ssel Of lager beer ale. porter and /
.Htf ma | liquor at the brewery or place OF manu-.
tlre unier permit to be obtained from the col
OF ut the dis fict, (whO IL 10 grant the same /
,ln appltanOr,) wherein said ma liquor Is man
'htutedi TO said depot ware iuuse, but TO NO /
"tl Place under snCh rules aud regulations as /
.MlselOner OF Internal Revenue may pr scribe, /
- aer tle manufacturer OF the malt liqu d 81 /
hnN'l nail stamp the same when IL leaves such |
''t or war house. Ia the same manner and un- |
Ni SAME penalties and liabilities as when i
Ape NJ me brewery as herein provided; and the /
1i " ot the district IN Wh Ch such depot or ware
'ise 10 situated shall furnish the manufacturer /
"'h r. i,nia Tor STAMP ng the same, and as 1 /
sun lhall quor mad ueeI manu- C,ui "a II. alb /
Gl5' hm IrOUided further, That said permit /
y bt hil&ed to each and every such vessel uT /
W. ana anCelled or destrJ Jyed in such manner AZ /
lhhlsslOnrr NJ lnte.n mai Revenue may pre- |
l'' ana under the same penalties and liabilities
iadu provided a to stamps: Aud tT0Uided, fur |
2 lhat When terinented iqunr has beCOae sour /
'i'uiReu' 50 as To be inc pable to use AZ such,
#''Is may sell the same Tor manufacturing pur-
#9 anu may remove The same to paCt where II L