Show yf kf 11 centaniel from rom rr page 1311 1311 isrl hiie flie THE EXCISE TAX LAW is I 1 sec 43 and be it further enacted that the I 1 entries made in the books of the distiller dia dis re I 1 1 quiren to be kept in the foregoing section j hail hall on the first tenth and twentieth days daks of each and every month or within five lays days thereafter be verified by oath or athir alfir affirmation mation matlon lobb lobe taken as aforesaid of 0 the person or persona persons by whom such en ennies ries rles shall have been madey made which oath olath or affirmation shail be certified at the end ot of buth such entries by the collector or officer administering the same and shall be in substances as follows 1 I do swear or affirm that thai the foregoing entries were made b by m me e on the respective days specified and ma that t they state according to the best of my knowledge and belief the whole quantity of spirituous liquors distilled and sold or removed for consumption or sale at the distillery owned by in the county nf of amounting to gallons according to proof prescribed prescribed by the laws jaws of the united states 11 sec see 49 and be it f urther further enacted owner agent or superintendent afore ball sahl ul shall ahall in ease case the ibe ue orinal original inai entries required to be made in his books by this thia act shall mot not have been made by himself subjoin to the oath or affirms ion ton tf f the person by whom they were made th the e f following ol lowing oath or affirmation to be taken as aforesaid afo ato reald reaid 1 I do swear or affirm that to the best beat or of my g aud und belief the foregoing entries are just juat and true and that I 1 have taken all the means in my power to make them so sec 50 arid and be it further enacted that on and after the first day of august eighteen hundred and sixty two there shall be paid on all beer bee r lager beer ale porter and oler similar amilar fermented liquors by whatever shat Nhat ever even name I 1 sich ilch ich liques may be called a duty of one dollar for each and every barrel containing lot rov biot more than thirty one gallons and at a like rate for any mothr quantity or for fi tiac lional parts of a barrel whick shall be brewed or manufactured and sold or removed for consumption t 1 ion ton or sa saie sale le within the unite 1 states or buz rut th the territories errit ories orles thereof or within the district of columbia after that day which duty shall be paid by the owner agent or superintendent I 1 of the brewery or premises in which itch auch stich fermented liquors shall be made and shall be paid at the time ot of rendering the accounts of such fermented liquors eo so chargeable with duty as required to be rendered by the follow ng n of th a act provided that fractional p parts arts of a barrel shall be halves halvey quarters eighths eight liss hs and six and any fraction traction 1 I 1 part containing less than one sixteenth nth shall be accounted one sixteenth more than one sixteenth I 1 and not more than one eighth shall be accod accounted ted one eighth more than one eighth and less than one quarter shall pe be accounted one quarter more than one quarter and not nore more than one half shall shail be accounted one halt more than one halt half shall be accounted one barrel sec 51 and be it further enacted that every person who on the first day of august eighteen hundred and sixty two shall be the owner or occupant of an any brewery or premises ses seg used or intended to be used for the purpose of brewing or making such fermented liquors or who shall have such premises under his bontol or superintendence as agent for the tho owl owner ier ler or occupant or shall have in his possession or custody any ally vessel or vessels intended to be used on said premises in rn the manufacture of beer lager beer ale porter or other 5 milar auillar fermented liquors either aa as owner agent or otherwise shall from day to day enter or cause to be entered in a book to be kept by him for that purpose and which shall be open at all times except sundays between the rising I 1 and setting of the sun aun for the inspection of f said collector collector nho who may take any minutes or memorandums or transcripts thereof the quantities of grain or other vegetable productions or other substances put into the mash tub p or otherwise used for the purpose of producing beer or for any other purpose pur puri eose Fose ose osa and the quantity or number of barrels and fractional parts of barrels of fermented liquors made and sold or removed for I 1 ison lion consumption or sale keeping se account of the several kinds and descriptions and hall shall render to said collector on the first day ot of each month in each bearor wit within hinten ten thereafter thre th beafter re after a general taken from hii bis books of the quantities of grain or other vegetable product io a 9 or other substances put into the mash tub or ot herise otherwise used for the purpose of producing beer or r for any other purpose and the quantity or number of barrels of each kind of fermented liquors made and sold or removed for consumption or sale for one month preceding said eaid day and anti shill sh ili iii verify or cause to 10 be verified the sald said entries reports porta re books and gen eral accounts on oath or affirm to be taken before the collector or some bome officer authorized by the laws of the state 2 tate state to administer the bams sams according to the tha form required lt by thib this hla hia 3 act where the same is prescribed p described and coall 1 also aiso iso pay to to the said sald col coi collector ector the duties which by this act ought to be p id dd on the liquor made and sold boid or removed for consumption or bae sae and in the bald bala accounts mentioned at the t me of rendering the account thereof as aforesaid but where the manufacturer fac of any beer lager beer or ale manufactures fac tures the same in one collection district and arid owns or hires a depot or warehouse for the storage and sale of such beer lag lager iager er beer or r ale in another collection district he may instead anstead of paying to the collector of the dis dia 4 brict whery the same was manufactured the duties charge chargeable ab e thereon present to such collector or his hia deputy an invoice of the quantity it or T number of barrels about tobe to be removed for or the purpose of storage and baie bale spi bpi city ity mr wein ikjin in such invoice with reasonable ainey afie depot or ware Hare boase hoase in which be he intends to place such beer lager beer or ale and there I 1 1 upon such sueh collector or di dauty pty apty shail shall shall bhail indorse on such invoice his permission for stich such removal rem lem oval and shall at the time transmit to the collector 1 of the ai district strict in which such del dei de ot or warehouse is situated a duplicate of such iivo ce and thereafter the manufacturer of the beer lager ber beer or ale so removed shall render the saine same account arid and pay the ame same duties and be subject to the same liabilities and penalties i las as subject it t the ie bee beer ig iager lager mer ger beer beery or ale so removed i had beez been manufactured in the district the i commissioner of internal revenue may prescribe buch such rules as 29 he may deem cesary ne decesary for the purpose of carrying 0 the provisions or of this section into effect sec 52 and be it further enacted thattie that the entries made in the books required to be kept by the foregoing asecion shall on said first day of each and very every month or within ten days thereafter be verified by the or to be taken a as aforesaid of the p or persons by whom rhom hom such entries emries snail shail have been made which oath or affirmation I 1 shall be certified at the end of such euch entries tj by b the collector collect or or officer administer administering ing the e 1 bame same and shall be in substance subs euba tance as fa follows lo 10 a 1 I I 1 swear wear or IM i entries were made ayme on the respective days specified and that they state to the b st of my knowledge and belief bellef the whole quantity of fermented liquors eith either elther r brewed or brewed and sold at the brewery owned by in the county of amour rtin to barre barrels 19 1 sec 53 and be it further enacted that the owner agent or superintendent aforesaid I 1 shall in case the original entries rf quiren required to be made in his bis books shall not have been made by himself subjoin to the oath or affirmation tie tle following oath or affirmation to be taken as aforesaid 1 I do swe aror aal the best beat of my knowledge and belie belief fhe the the foregoing entries are just ard aral true and that I 1 have taken all the means in my power to make them so S sec ec 54 and be it further enacted enact el that the owner agent or superintendent of any vessel or vessels used in making fer liquors or of any still boiler bolleri or 0 other ther vessel used in the distillation ot of spirits on which duty ispa is pa able wha hn shall neece or refuse to make tr tre tue e and exact entry and report of ite tte he ile same bame or to do or cause to be done any of the things b by this act required to be done as afore aid aha shall shail I 1 forfeit for every such neglect or refusal gaii 11 the liquors and spirits made by or for him and all the bessels used in making the same and the still stilla boi bol boiler iero lero and other vessels used in distillation together with the sum of five hundred dollars to be recovered with costs of 0 suit buit which said liquors or spirits with the vessels containing the same with all the vessels used in making the same may be seized by any collector of internal duties and held by him until a decision shall be had thereon according to law provided that buch such seizure be made within thirty days after the cause for the same game may have occurred and that proceedings to ei to fo ce said forfeiture shall have been commenced by such collector within twenty days after the seizure thereof and ard the proceedings to enforce said forfeiture of said property po perty bhail be in the nature of a proceeding in rem in the circuit or district court of the united states for the district where here buch such seizure is made or in in any other court of competent jurisdiction sec 55 anabe ana and be it further enacted chatin that in all au cases in which the nnie duties aforesaid pa payable a on spirituous liquors distilled and sold or removed for or sale or beer lager beer ale porter and other bir sir sirlilar similar nilar pilar fermented liquors shall not be paid at the time of rendering the accost of the same as herein required the person or per ons chargeable el therewith shall pay in additions addition ten per on the amount thereof and until uch such duties w wi h such addition shall be paid they shall be and remain a lien upon upon the distillery where such liquors have been di distilled stilley or the br brewery every where such liau rs have been brewed and upon the stills boi bol boilers lers lere vata vats and all other thereto bel bei 0 n until the bame game shall have been paid a and in case of refusal or neglect to pay said duties with addition within ten days after the same shall have become payable the amount thereof may be recovered by di and sale of the goods chattels and effects of the delinquent and in case of such distraint it shall be the duty of the officer charged with the collection to make or cause to be made mado an account of the goods chattels or effects which may be di strained a copy of which sig ed by the officer making such distraint shall be left with the owner or possessor of stich such goods chattels or effects at his her p or ther ceil kell dwelling with a note of the sum demanded and the time and place of sale and said officer shall forthwith cause a notification to be published in some nea newspaper shaper if any there be within the county and publicly posted ip i p at the post office nearest to the residence oi of the th person whose property shall be dist di rained strained or at the courthouse court house bouse of the same county if not more than ten miles distant which no ice shall specify the articles di strained and he the ioime e and place apropo proposed ed for the sale thereof c haime shall n t be less leas than ten days fro irom in the date of such notification and the place propose I 1 for sale not more thin tb in five m les distant from irom roa rom the place of making such distraint provided that in every case of distraint for z m the payment of the duties aforesaid ahe the g 0 chattels or effects so 10 di strained may maj and shall shail be b restored to the owner or posses or if it prior to the sale aale there thereof of payment or tender thi tbt thereof ereon shall be made to the proper officer char charged ged with the collection of the f full fuli ull uil amount demanded de together with such fee for tor levying and advertising and such sum for the necessary and reasonable eapen expenses es of removing and keeping the goods chattels and effects so as may be allowed in like cases by the laws or practice of the state cr or territory wherein whet ein the distraint shall have been made but in case cage of nonpayment non payment or ne neglect lect elect to tender as aforesaid the said officer shall stall proceed i to sell the said go ds chattels and effects public auction I 1 after due notice of the and pla place ce of sale and may and shall from the th e proceeds of such sale the demandable demands ble bie for the uge use of the united states with the said necessary and reasonable expenses of said distraint and sale as aforesaid and a commission of five per thereon I 1 tor for lor his own use rendering the it if any I 1 there be to the person whose goods chattels have sec 56 and be it further enacted that every person licensed as aforesaid to distil dastil I 1 spirituous liquors or licensed as a brewer I 1 shall once in each month upon the request of the assessor or assistant assessor for the district in which his business as a distiller or brewer may be carried on respectively fur nish the said asses assem assessor sor or assessor with an abstract of the entries upon his bis books herein provided to be made mad showing the a mount amount of spirituous liquor distilled and sold or renu removed yeii veil for consumption or baie bale or 0 of beer lager beers beens beer alp ale porter or other fermented liquor made and solda sold bold or removed for cn or sale durin duning during 1 the preceding L month respectively the truth and correctness which abstract shall be verified by the oath of the party so furnishing the sam and said assessor or assistant assessor shall the right ta examine the books of such person f for tor or the purpose of ascertaining the of such abstract and for any neglect neglect to furnish such abstract when re requested or to furnish an examination of the books a r frore prore sald said the person so neglecting shall for atit the sum of five hundred dollars |