Vermont farmer. [volume] (Newport, Orleans County, Vt.) 1870-1877, 1873-04-11

tilery pemses the dstillery used for dstill ng the
same, the stills vessels fixtures and tools ther i'm, and
the tract Of land whoreon the said disteryes Ocat
Cd, together with any building thereon from the time
paid"
That 50 much Of section ifty.nino a. imposes upon
dstillers special tax aud the tax Of four dollars per
barrel and tax the sales Of wholesale and retail
dealers, and tax reotiGers Of fifty cents each
barrel produced in Of two hundred barrels, be
and the same are hereby repealed but nothing herein
contained shall bs held torepea or modify the existing
low to tho mode Of keeping the books Of dstillerS
rochcrs, dealers, or ne 70 their inspection and the
returns required by existing law Of disters ecfors,
or dealers shall he ur TO the proper officers Of in
ternal revenue whom demanded and that said section
hny.nino be further am.nded by inserting after the
the required bond y and that said section BIO further
amended by striking out the words "malt-liquor,"
"maltlquors," "brewer," and t-liquors" In the
three several paragraphs In which they occur, And
that said section be further amended by adding TO said
section the following Every person who sells or offers
for sale maltlquors In larger quantities than i've gal
Ions at one time, but who does not deal in sprtuous
matlquors aud not wholesale Igor dealer, and shall
pay special tax Of hity dollars Every person who
gallons less at one time, but who does not deal in
sprituous liquors, shall be regarded as retail dealer
pay special tax Of twenty dollars Provided, how
ever That nothing in this section shall be held to pro-
original and continuous dstiSton through any mate,
rial which will not remain Incorporated with such
spirits when the manufacture thereof is complete,
| SEC Il. That on and after the date when this act
shall take effect the compensation ofinternal revenue
/
gnuged to he prescribed by the Commissioner Of Inter
nal Revenue, which, together with their actual and
necessary travelling expenses verified by the oath of
the gauger, and tho compensation Of internal revenue
gaugers and sorekeeper shall be paid by the United
states monthly, without requiring reimbursement by
SEC Is. That the Commissioner Of Internal Revenue
hereby anth9riheu under reg9atons TO DC by him
Treasury to issue taxpaid stamps for the restamping
Of distilled spirits upon which the tax shall have been
duly paid but from which the stamps have been lost
| destroyed BY unavoidable accident.
SEC. l6 That every brewer shall, before commencing
continuing business le with the assistant
OF the assessment district in which he shall design to
carry his business, notice in writing, stating there
arm and the names Of the members Of any such com
pany rm together with the place places of resi-
the premises on which the brewery is situated and Of
his or their title thereto and e name names Of the
| owner or owners thereof.
src. IL. That every brewer shall execute a bond to
ho United States TO be approved by the collector of
which, in tho opinion Of the said brewer will
be liable to pay during any one month, which bond
shall be renewed the first day Of May in each year
and shall be conditioned that he will pay to
be paid as herein provided the tax required by law on
liquors aforesaid made BY him or for him. before the
same Is sold or removed for consumption or SALE except
as hereinafter provided and thatho will keep, cause
to be kept book in the aad for the purposes
hereinafter specified which shall be open to inspection
will in ali respects faithfully comply without fraud OF
evasion, with all requirements Of law relating to the
tonSd Provdcd That po rower s5S Se psnraS n
pay special tax as a wholesale dealer by reason o
selling at wholesale, at place other than his brewery
nalt-Hquors manufactured by him.
SEC 10. That there shall be paid all beer, lager
beer, ale porter and other similar fermented liquors
by whatever such liquors may be called, tax Of
dollar for every barrel containing not thar
thirth-one gallons and at like rate for any Othe
quantity, for any fractional part Of BARREL whcl
shall be brewed or manufactured and sold or removed
for consumption or sale within the United States
which, tax shall be paid by the owner agent or super
intondent of the brewery or premises In which such
iermented liquors shall be made, in the manner and
the time hereinafter specified Provided That fraction
al parts Of n barrel shall be halves quarters sxhs
eighths and any fractional part Of barrel containing
less than one-eighth shall be accounted One-eighth
more than oneeght and not more than onesiXth shall
be accounted one-sixth more than one-sixth and no
than onequarter shall be accounted onequRrter
more than one-quarter and not moro than one-hali
shall be accounted onehalf more than one half ant
not more than BARREL shall be accounted bar
rel and more than barrel and not more than six
ty.three gallons, shall be accounted two barrels,
hogsheud.
Concluded on page 81