Page:United States Statutes at Large Volume 14.djvu/194

 164 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. names of the owner or owners thcrcof; and also the whole quantity ur malt liquors annually made and sold or removed from the brewery for two years next preceding the date of filing such notice. Brewers to S20. 47. And be itfunker enacted, That every brewer shall execute a. gm b°“d* bond to the United Scams, to be approved by the collector of the district, in what in a sum equal to twice the amount of mx which, in che opinion of the ‘““°““°? assessor, said brewer will be liable to pay during any one momzh, which m be renewed bond shall be renewed on the first; day of May in each year, and shall bc ° tax required by law on all bccr, lager beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided; and that hc will keep, or cause to ba kept, a book in the manner and for the purposes hereinafter spccitied, which shall be open to inspection by the proper officers as by law required, and that he will in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the p,.°,,;S0_ manufacture and sale of any malt liquors before mentioned: Provided, That no brewer shall be required to pay a special tax as a wholesale dealer, by reason of selling at wholesale, at 2. place other than his brewery, malt liquors manufactured by him. Taxon beer, S20. 48. And be it further enacted, That there shall be paid on all ]*€°" b‘i;"# *1*% beer, lager beer, ale, porter, and other similar fermented liquors, by whatp°"°r’ c` ever name such liquors may be called, a tax of one dollar for every bmrel containing not more than thirty-one gallons ; and at a. like rate for any other quantity or for any fractional part; of :.1 barrel which shall be brewed or manufactured and sold, or removed for consumption or sale, within the Byjvhom to United States; which tax shall be paid by the owner, agent or superinb° P“‘d· tendent of the brewery or premises in which such fermented liquors shall bc made, in the manner and at the time hereinafter specified : Provided, Fractional That fractional' parts of a barrel shall be halves, quarters, sixths, and £’5*‘*;I;’; §0lx“`· eighths ; and any fractional part of a barrel containing less than one eighth ,mg0u,md_ shall be accounted one eighth; more than one eighth and not more than p0$g,pp,475, one sixth, shall be accounted one sixth; more than one sixth and not 476- more than one quarter, shall be accounted one quarter; more than one quarter and not more than one half, shall be accounted one half; more than one half and not more than one barrel, shall be accounted one barrel ; and more than one barrel and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead. Br¤W¤¤,§¤<=- SHG. 49. And be it further enacted, That every person owning or ocggggufggggqgggr cupying any brewery or premises used, or intended to be used, for the purale,ép·;.,tom:;ké, pose of brewing or making such fermented liquors, or who shall have fm"} d")' *° d¤Y» such premises under his control or superiutendence as avent. for the owner entries m an book . . . ° . of km and or occupant, or shall have 1D lus possession or custody any brewing maquaucity of terials, utensils, or apparatus, used or intended to be used on said premises gg?" ““‘d°· in the manufacture of beer, lager beer, ale, porter, or other similar fear- ’ mantcd liquors, either as owner, agent, or superintendent, shall, f}·0m day to day, cuter or cause to be entered, in a book to be kept by him for that purpose, the kind of such fermented liquors, the description of packages, and number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and to enter, in n. shall also, from day to day, enter or cause to be entered, in a separate material pu,. py l11m purchased for the purpose of producing such fermented liquors, chafcdad mcludiug grain and malt; and shall render to said assessor or assistant mom};';, stgw assessor, on or before the tenth day of meh month, a true statement in ment to assessor wrxtmg, taken from his books, of the whole quantity or number of barrels “¤d°’ °¤*h»&°·i and fractional parts of barrels of fermented liquors brewed and sold, or removed for consumption or sale, during the preceding month ; and shall verify, or cause to be verified, the said statement, and the facts therein
 * “gg:§{j0uS conditioned that he will pay, or cause to be paid, as herein provided, the
 * ‘;P;‘;’;f;$€%*§· book` to be kept by him for that purpose, on [an] account of all material