Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1873-01-22

the estimated quantity in barrels of such mall
LIQUORS brewed, and the actual quantity sold or
removed for consumption or sale during the
preceding month and shall verify, or cause Y
be verified, tho said statement and the fsct
therein set FORTH by oath or afhrmaton, 10 pe
taken before the assessor or assistant assessor OF
the district, according TO the form required by'
law, and shall Immediately forward to the col
lector of the district duplicate OF SAID state
ment duly certified by the assessor or asslstant
assessor and said books shall be open at al
times for the assessor or assistant assessor, col
lector, deputy collector, inspector, or revenue
agent, who may take memorandum and trans
cripts therefrom ;
Sec 20. That the entries mado in such books
shall, on or before the tenth day ofeach month";
be verified by the oath or affirmation ofthe per-
son 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: u do
swear Tor affirm that the foregoing entries were
made by me and that they state truly, &C
cording to the best of my knowledge and be
lief, the estimated quantity of the whole amount
of such malt liquors brewed, and tho actual
quantity sold, and tho actual quantity remov-
Cd from :aS brewery owned b -, IL The
county of ---; and, further, that have no
knowledge of any matter or thing reqnired by
law to be stated in said entries which has been
omitted therefrom" And the owner agnet, or
superip tondent aforesaid shall also in case the
original entries made in his book shall not have
been made by himself subioin thereto the fol-
lowing oath or affirmation to br taken in man
der aforesaid IL do swear Tor affirm that to
the best of my knowledge and belief, the fore
going entries. fully set forth all tho matters
therein required by law ; and that the same are
just and true; and that have taken all the
means in my power TO make them So"
Sec. 81. That the owner, agent, or superin-
tendcnt Of any brewry, vessels, or utensils used
in making fermented liquors, who shall evsdc,
or attempt to evade the payment of the tax
thereon, or fraudulently neglect or refuse to
make true and exact entry and report of the
same in the manner required by law, or to do,
or cause to be done, any of the things by law re-
quired to be done by him rs aforesaid, or who
shall Intentionally make false entry in said
book or in said statement, or knowingly allow
er procure the same to be done, shall forfeit, for
every such offense all the liquors made by him
or for him, and all the vessels utensils and ap-
paratus used in making the same, and be liable
to penalty of not less than five hundred nor
more than one thousand dollars to be recover.
ed with costs of suit and shall be deemed gull
ty of misdemeanor, and shall be imprisoned
for term not exceeding one year, And any
brewer who shall neglect to keep books, or re-
fuse to furnish the account and duplicate there
of as provided by law, or shall refuse to per-
init the proper officer to examine the books in
the manner provided, shall, for every such re-
fusal or neglect, forfeit and pay the sum of
three hundred.
Sec q That the Commissioner of Internal
Revenue shall cause to be prepared, for the
payment of the tax aforesaid, suitable stamps
dcnoting the amount of tax required to be paid
on the hogshends, barrels, and halves, quarters.
sixths, and eighths Of barrel of such fermented
liquors, land shall cause to be prepared suits
able permits for tho purpose hereinafter men
toned. and shall furnish the same to the COL
lcctors of internal revenue, who shall each be
| required to keep on hand at all times II suff-
cient supply of permits, and supply of
stamps equal in amount to two months sale
thereof, if there shall be any brewery or brew
I npxy ia 81 nd H..
stamps shall bo sold, and the said permits
granted and delivered by such collectors, only
to the brewers of their districts respectively;
and such collectors shall keep an account of the
number of permits delivered and also the num-
! Der and value of the stamps sold by them TO
| each of such brewers respectively; and the
Commissioner OF Internal Revenue shall allow
upon all sales of such stamps to anv brewer
and by him used in his business, n deduction Of
seven and half per centum. And the amount
paid into the treasury by any collector on aC-
count of the sale of such stamps to brewer
shall be included in estimating the commissions
OF such collector and of the assessor of tho
same district,
Sec. %, That every brewer shall obtain. from
the col lector OF the district in which his brew
cry or brewery warehouse may be situated snd
not otherwise, unless such collector shaIl fail ~
furnish the same upon application TO him. The
proper stamp or stamps. and shall afix upon
the spigot-hole, or tap, (of which there shall be
but one) of zach and every hogsbead barrel
key, or other recepticle, in which any ferment,
ed liquor shall be contained, when sold or re-
moved from snch brewery or warehouse. (eI-
cept in case of removal under permit as herein-
after provided stamp denoting the amount
of the tax required upon such fermented Iinuor
In such way that the said stamp or stamps will
be destroyed upon the withdrawal of tho Uonor
from such hogshead barrel, key, or other YES.
sci, or upon the introduction of a faucet or OH.
or instrument for that purpose ; and shall Also
at the time of atfxing such stamp or stamns as
aforesaid, cancel the same by writing or i'm
printing thereon the name of the person Nrn,
or corporation by whom such liquor NAV bsvs
been made, or the initial letters thereof and
the date when cancelled. Every brewer who
shall refuse or neglect to atfix and cancel the
stamp or stamps required by law in the manner
aforesaid, or who shall affix false or fraudu-
lent stamp thereto, or knowingly permit the
same to be done, shall be liable to pay apenaltv
of ono hundred dollars for each barrel or mack,
age on which such omission or fraud occurs.
and shall be liable to imprisonment for no,
more than one year. NV
Sec. "a That any brewer cartman, agent for
transportation, or other person who shall sell
remove, receive, or purchase, or in any otb.r
way aid IN the sale, removal, receipt, or pur-
chase, of any fermented liquor contained in
any hogshead, barrel, keg, or other vessel from
any brewery warehouse, upon which tho stamn
or permit IN case of removal required by law
shall not have been affixed, or on which n
false or fraudulent stamp or permit in case of
removal is affixed with knowledge that IL IL
such, or on which a stamp or permit, in case If
removal, once cancelled, is used second time =.
and any retail dealer or other person who sb,li
withdraw or aid in the withdrawal of anv fer.
mentsd liquor from any hogshead, barrel, key,