Page:United States Statutes at Large Volume 12.djvu/481

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 451 a book to be kept by him for that purpose, and which shall be open at all times, except Sundays, between the rising and setting of the sun, for the inspection of said collector, 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, 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 liquors made and sold, or removed for consumption or sale, keeping separate aocount of the several kinds and descriptions; and shall render to said col- Owners of lector, on the first day of each month in each year, or within ten days b’°3'°"i°’ *° thereafter, a general account, in writing, taken from his books, of the igucéiwzizuuu quantities of grain, or other vegetable productions or other substances, put mvnthiy; 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 frac- PM, P- 723- tional parts of barrels of each kind of fermented liquors made and sold, or removed for consumption or sale, for one month preceding said day; and shall verify, or cause to be verified, the said entries, reports, books, to verify aeand general accounts, ou oath or aflirmation, to be taken before the col- °°’·‘¤*¤ °¤ Mihlector or some officer authorized by the laws of the State to administer the same according to the form required by this act where the same is prescribed; and shall also pay to the said collector the duties which, by this act, ought to be paid on the liquor made and sold, or removed for consumption or sale, and in the said accounts mentioned, at the time of rendering the account thereof, as aforesaid. But where the manufacturer of ymvgsion any beer, lager beer, or ale, manufactures the same in one collection dis- Wh¢¤‘¢ ¤ Pmqn trict, and owns or hires a depot or warehouse for the storage and sale of such beer, lager beer, or ale in another collection district, he may, instead has warehouse in of paying to the collector of the district where the same was manufactured °¤°*b°’· 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 storage and sale, specifying in such invoice, with reasonable certainty, the depot or warehouse in which he intends to place such beer, lager beer, or ale; and thereupon such collector or deputy shall indorse on such invoice his permission for such removal, and shall at the same time transmit to the collector of the district in which such depot or warehouse is situated v. duplicate of such invoice; and thereafter the manufacturer of the beer, lager beer, or ale so removed shall 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 so 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. 52. And be it further enacted, That the entries made in the books Entries in required to be kept by the foregoing section shall, on said tlrst day of each gggk::‘;£§_'°"l‘ and every month, or within ten days thereafter, be verified by the oath or aiiirmation, to be taken as aforesaid, of the person or persons by whom sich entries shall have been made, which oath or aiiirmation shall be certified at the end of such entries by the collector or officer administering the same, and shall be, in substance, as follows: " I do swear (or aiiirm) that the foregoing entries were made by me on Form of oath. 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. 58. And be it further enacted, That the owner, agent, or superm- path whey? tendent aforesaid, shall, in case the original entries required to be made Lf2S;;';] l:::,?; in his books shall not have been made by himself, subjoin to the oath or ,,w,,e,._ y ailirmation the following oath or atiirmation, to be taken as aforesaid: O “I do swear (or atiirm) that, to the best of my knowledge and belief}