Year: 1866

prescribed by the laws of the United States >
Sec. 40. And be it further enacted, That
the owner, agent or superintendent afore
said, shall in case the original entries re-
quired to be made in his books by this act
shall not have been made by himself sub
join to the oath or affirmation of the person
by whom they were made the following oath
or affirmation, to be taken aforesaid: Il
do swear (or affirm) that to the best of my
knowledge and belief, the foregoing entries
are just and true, and that have taken all
the means in my power to make them So"
Sec so. Aud be it further enacted, That
on and after the first day of August, eigh-
teen hundred and sixty-two, there shall be
paid on all beer, lager beer, ale, porter and
other similar fermented liquors, by whatever
name such liquors may be called, a duty of
one dollar for each and every barrel con-
tanning not more than thirty-one gallons,
and at a like rate for any other quantity or
for fractional parts of barrel, which shall
be brewed or manufactured and sold or re-
moved for consumption or sale within the
United States or the territories thereof, or
within the district of Columbia, after that
day which duty shall be paid by the own
er, agent, or superintendent of the brewery
or premises in which such fermented liquors
shall be made, and shall be paid at the time
of rendering the accounts of such fermented
liquors so chargeable with duty, as required
to be rendered by the following section of
this act: Provided, That fractional parts of
barrel shall be halves, quarters, eighths,
and siXteenths. and any fractional part con-
tanning less than one-siXteenth shall be ac-
counted one-siXteenth more than one-six-
teenth and not more than one-eighth, shall
be accounted one-ei ighth; more than one
eighth and not more than one-quartcr, shall
be accounted one-quarter: more than one
quarter and not more than One-half, shall
ha ha1 -bal
shall he accounted one barrel.


Sec. 81. And be it further enacted, That
every person who, on said first day of Au-
gust, eighteen hundred and sixty two, shall
be the owner or occupant of any brewery or
premises used or intended to be used for the
purpose of brewing or making such terment-
ed liquors, who shall have such premises
under his control or superintendent, as
agent for the owner or occupant or shall
have in his possession or custody any vessel
or vessels intended to be used on said prem
ises in the manufacture Of beer, lager beer,
ale, porter, or other similar fermented liquor
either as owner, agent, or otherwise, shall.
from day to day enter or cause to be entered
in book to be kept by him for that pur-
pose, and which shall be open at all times,
except Sundays, between the rising and set
ting of the sun, for the inspection of said
collector, who may make any minutes
memorandums or transcripts thereof, the
quantities of grain or other vegetable pro-
ductious or other substances put into the
mash-tub, or otherwise used for the purpose
of producing beer or for any other purpose,
and the quantity or number of barrels and
fractional parts of barrels of fermented liq-
uors made and sold. or removed for con-
sumption or sale, keeping separate accounts
of the several kinds and descriptions; aud
shall render to said collector, on the first
day Of each month in each year, or within
ten days thereafter, a general account in wri-
ting taken from his books of the quantities
of grain or other vegetable productions
other substances, put into the masl-tub, or
otherwise used for the purpose of producing
beer or for any other purpose, and the guam
tity or number of barrels and fractional
parts of barrels of each kind of fermented
liquors made and sold, or removed for con-
sumption sale, for one month preceding
said day and shall verify, or cause to be
verified, the said entries, reports, books, and
general accounts. on oath or affirmation to
be taken before the collector or some other
officer authorized by the laws of the State to
administer the same according to the form
required by this act where the same is pre-
scribed; and shall also pay to the said col
lector the duties which, by this act ought to
be paid on the liquor made and sold,
moved for consumption or SALE in the said
accounts mentioned at the time of render





where the manufacturer of any beer, lager
beer, or ale manufactures the same in one
collection district, and owns or hires depot
warehouse for the storage and sale of such
beer. lager beer. or ale in another collection
district, he may instead of paying to the col
lector of the district where the same was
manufactured the duties chargeable thereon,
present to such collector or his deputy an
invoice of the quantity or number OF barrels
about to be removed for the purpose of sto-
rage and sale, specifying in such invoice
with reasonable certainty the depot or ware
house in which he intends to place such
beer, lager beer, or ale; and thereupon such
collector or deputy shall indorse on such in
voice his permission for such removal, and
shall at the same time transmit to the col
lector of the district in which such depot or
whorehouse is situated a duplicate of such
invoice and thereafter the manufacturer of
the beer, lager beer, or ale SO removed ihall
render the same account and pay the same
duties, and be subject to the same liabilities
and penalties as if the beer, lager beer or ale
50 removed had been manufactured in the
district. The Commissioner of Internal
Revenue may prescribe such rules as he may
deem necessary for the purpose of carrying
the provisions of this section into effect.


Sec. so. And be it further enacted, That
the entries made in the books required to be
kept by the foregoing section shall, on said
first day OF each and every month, or within
ten days thereafter, be verified by the oath
or affirmation, to be taken aforesaid, of
the person or persons by whom such entries
shall have been made, which oath or affirma-
tion shall be certified at the end of such
entries by the collector or officer administer
ing the same and shall be, in substance, as
follows:


"I do swear Cor affirm) that the foregoing
entries were made by me on the respective
days specified, and that they state, according
to the best of my knowledge and belief, the
whole quantity of fermented liquors either
brewed or brewed and sold at the brewery
owned by in the county of --,
amounting to - barrels"


Sec. SO. And be it further enacted, That
the owner, agent, or superintendent aforesaid
shall, in case the original entries required to
be made in his books shall not have been
made by himself, subjoin to the oath or af-
tirmation the following oath or affirmation,
to be taken as aforesaid:


"I do swear Cor affirm) that, to the best OF
my knowledge and belief, the foregoing
T