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

tar Aforesaid suitable stamps denotin tho amount Of
tax required to be paid the hogsheads, barrels and
fermented liquors, land shall also to be prepared
suitable permits for tho purposeheroin after mention
Internal revenue who shall each be required to keep
on hand at all times sufficient supply Of permits and
sale thereof IL there shall be any brewery or brewery
warehouse IN his district, and the said stamps shall be
such collectors only to the brewers Of their district
respectively and such collectors shall keep account
OF the number Of permits delivered and also the mum
Der and value of the stamps sold by them 10 each Of
such brewers respectively; aud the Commissioner Of
Internal Revenue shall allow upon all sales Of such
stamps 70 any brewer, and by him used in his busnese,
deduction Of seven and half per centum. And the
amount paid into the treasury by any collector on
account Of the sale Of such stamps to brewers shall be
included in estimating tho commissions Of such collec
TOT and OF the assessor Of the same district. go
collector of tho dtricin which his brewery brewery
warehouse may be situated and not otherwise unless
such collector shall fail 10 furnish the same upon
app,,camon to him, the proper stamp OF stamps and
tha ax upon the spigothOe, OF tap (of which there
shall re but one) Of each aud every hogshead barrel
keg or other receptacle, In which any fermented liquor
shall be contained, whom sold or removed nom such
brewery or warehouse, except In case Of removal
under permit as hereinafter provided stamp denot,
liquor in such way that the said stamp or stamps
WI DO destroyed upon the withdrawal Of the liquor
rom such hogshend, barrel, kcg, or other vessel or
upon the introduction Of faucet or other instrument
or that purposes and shall also at the time of aixng
writing or mprntng thereon the Of the person,
hhIm or corporation by whom snch liquor may have
|
! when cancelled. Every brewer who shall refuse or
neglect to ax and cancel tho stamp stamps reguir
iase or fraudulent stamp thereto or knowingly permit
the same to be done, shall be liable TO pay penalty
OF one hundred dollars for each barrel package
which such omission fraud occurs and shall be liable
! 10 imprisonment for not more than ono year.
transportation or other person who shall sell remove
receive or purchase, or In any way aid in tho SALE
contained in any hogshead barrel Feg or other vessel
'hUm any brewery or brewery warehouse, upon which
the stamp or permit In Of removal required by law
| shall not have been affixed or on which false or
fraudulent stamp permit in case ofremova Is affixed
permit IN case Of removal once cancelled, is used
| second timei and any retail dealer other person
| iermented liquor from any hogshead, barrel, key, or
other vessel containing the same, without destroying
OF deiaelns The stamp Affixed upon the same or shall
WthurnW or ava IN tho withdrawal OF any Ter
mented liquor nom any hogshead, barrel, key, or
other vesse', upon which TIC proper stamp shall not
stamp is affixed shall be liable to fine of hundred
dollars and to imprisonment for not more than one
year Every person who shall make, soil or use any
false or counterfeit stamp or permit or die for printing
o. making stamps or permits which shall be in ima-
ton Of or purport to DO lawful stamp, permit, or
die Of the kind before ment Jned who shah procure
the same to be done, shall he imprisoned for not less
than one nor more than five years Provided That
every brewer who sells ormonted liquor at retail at
the brewery or other place where the same is male,
the hogsheads barrels Eeg or other vessels in which
the sams is contained and shall keep account Of the
quantity sosold by him. and Of tho number and size Of
tho hogshcads barrels kcgs other vessels IN which
the same has been contained aud shall make report
thereof verified by oath monthly TO tho assessor and
forward duplicate Of the to the collector Of the
district And provided further, That brewers may
remove OF transport or cause to br removed or trans
ported, naltliquur Of their own manufacture, known
a. aserhcer IN quantities Of not less than six barrels
In one vessel and may also remove or transport, or
cause to he removed transported, malt-ilquors
known rs ale or porter, any other maltiquor not
heretofore mentioned, m quantities not less than hhy
barrels at atime, from their breweries other places
OF manufacture, to depot warehouse, or other place
used exclusively for storage or sale In bulk, and
occupied by them, from ono part of one collection
district To another part Of the same collection district
or from one collectiondistrCt to another collection
district, without adixng the proper stamp on said
vessels Of lagerheer ale porter and other malt liquor
at the brewery place of manufacture under permit
70 be obtained from the collector Of the district who
70 grant the same upon application wherein said
house, but 10 other place, under such rules aud
regulations as the Commissioner Of Internal Revenue
may prescribe and thereafter the manufacturer Il the
maltquor 50 removed shah stamp the same when II
leaves such depot warehouse, in the came manner
and under the penalties aud Liabilities as whom
stamped at the brewery herein provided; and the
collector OF the district IN which such deotOr ware
house situated shall furnish the manufacturer with tho
stamps for stamping the as ifthe said matquor
had been manufactured In his district And provided
further That said permit must be alike each and
cry such vessel cas and cancelled destroyed insue
manner as the Commissioner ot Internal Revenue shall
prescribe, and under the penalties and liabilities
q, herein provided 10 stamps And provided
further, That when fcrlncntcd liquor has become ur
or damaged, so as to be incapable Of use us such,
brewers may sell the for manufacturing purposes,
and may remove the same 70 places whore Il may DO
used for such purposes Ia casks or other vessels unlike
those ordinary used fermented liquors. containing,
respectively not less than one barrel each having
The nature OF their contents marked upon them with
out aiNins thereon tho permit, stamp OF stamps re-
qurod.
ortausc t. be marked, uon every hogrhoad barrel
kcg, other vessel containing the ermontod liquor
made by him, before 1t is sold or REMOVED nom the
brewery or brewery warehouse, other place Of man
uacte, the name OF the person, ul, OF corporation
, whore the same hall lave been made. Aud any per
sou, other than the owner thereof his agent author
! .ul tNprClrum, shall a
Guy dollars for each cask or vessel from which the
mark Is SO removed on dcaccd Provided, however
Tint when brewer shall pa chase formented liquor
hu!,hcd and ready for sale from another brewer In or
an To- supply Tho customers Of such purchaser such
purchaser may, upon written notice to the collector Of
his intention So 10 do and under such regulations as
The Commissioner of Internal Revenue may prescribe
furnish his own vessels, branded with his and tho
place where hs ireNery located To be hled with the
n hmrutld liquor 81 purchased and To he so removed
the proper stamp ur s,mps to be affixed and CANCELLED
" aIorc,aiS, by thp maNpm9iarer, before removal.
SEc %. That where brewery shall by reason Of an
accident hy ire OF food, by reason of his brewery
In Tho ou of he oI,rtpr Of lie proper district re,
quro % render proper that such brewer shah be per
mtcd to conduct his business wholly or partially al
some other place within the same or adlonn5 district
tor under such regulations and subject to such mita
ton Of time rs the Commissioner Of Internal Revenue
mal prescribe to issue permit to such brewer author
izug him to conduct his business wholly or partially
according to the circumstance at such other place ioI
period In such permit to be stated, and such brewer
shall not he required 70 pay another special TAX oG thi
pgIpoSS; rho, WHORE mail uor or .un.,iouor. IN III,
first stages Of fermentation, known rs untermented
worts, Of whptever kind is sold by one by brewer
or cnlivenng old stale ale porter lager beer,
other icrmented liquors shall not be liable to tau
70 he paid BY the seller thereof but the tax on tht
same shall DO paid by the purchaser theroc when the
same having been mixed with the old or stale beer Il
fer shall be subject To such restrictions and regulations
rs the Commissioner Of Internal Revenue may pre-
SIC 2s. That the ownership or possession by any
person OF any iermcnted liquor after us SAFE or renoNa
irom brewery warehouse or other place where va
made ppop which the ia repaired shall NO, hayo beer
pad shan render the ZANE fable to seizure wherever
excepted and that Tue want Of proper stamp Of
stamps upon any hogshoad, barrel kes or other yesse
In which fermented liquor may be contained after IT,
sale removal nom the brewery where the same wa
made OF warehouse as aforesaid shall be notee TO al
shah be primaa evidence Of non-payment thereof
SIC. 81, That any person. other than the purchase
HI. behalf or IS lis agent Who shall intentionally re
move or dsiaco the stamp or permit Affixed upon m
same may DO contained, shall be liable to fine OF any
dollars for each such vessel nom which tho stamp OF
X permit Is removed doced, and to render compen
= saon to such purchaser or owner for all damage sus
a tanned by him thcrefrom.
ls SIC. 3d. That any person who snail Withdrew an!
lr iermented liquor from any hOgshoad, barrel kog, o
other vessel upon which tho proper stamp or stamp
u shall not have been Affixed for tho purpose Of bottn
the same who shall carry on attempt TO carry o.
n Me business Of bottling fenopod qpoT IN any brew
cry H lSy e aSi having Wiz U
brewery or pny warehouse snail DO liable 70 fine
five hundred dollars, aud tho property used In suo
" botting or business shall 30 liable & forfeiture
al TOBACCO.
q Sic ~ That on and amer the first day Of July mex
pt the act entitled "An act imposing taxes dstilo
spirits and tobacco, and for other PURPOSES approve
" July twentieth eighteen hundred and slxtyoight be
III and the same Is hereby amended as follows
re That section sxyone be amended by striking out al
~ after the second paragraph and inserting In lieu there
"a Of tho following words On all chewing and smok
40 Ing tobacco, nnecut eayondsh, plug twist cut
graduated, OF every description ON tobacco Wiste
OF hy hand or reduced into condition TO DO consumed
Is IN any manner other than tho ordinary mode faryp
~ and gpflpg prepared ipr sale or cunsgntion even
y prepared without the Of any machine or nsrumon
II and without being pressed or sWeetensd and ON al
hne-cut shorts and refuse scraps clippings eutting'
10 and sweepngs Of tobacco, taH Of twenty cents pc
DO pound"
or That section afy-nne DO amended by striking out al
" of paragraphs SEVEN eight, nine and ton, and insert
ld ing lieu thereof tho following to wit Dealers
loaftobacco, except retail dealers In loaitobacco,
VI hereinafter defined, shall each pay twenty-five dollar
ol nnrsnn shnll hn rnrnrded dealer In leAll