Page:United States Statutes at Large Volume 14.djvu/195

 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 165 set forth, by oath or affirmation to be taken before the assessor or assistant assessor of the district, according to the form required by law, and shall t §5r¢;·g;¤,lg:}A immediately forward to the collector of the district a duplicate of sand 0% stgwmfutw statement, duly certified by the assessor or assistant assessor. And collector. said books shall be open at all times for the inspection of any assessor or 0pg;’°tl;$i;;‘;‘;_ assistant assessor, collector, deputy collector, inspector, or revenue agent, mm of revenue who may take memorandums and transcripts therefrom. 0¤i<=¤¤§- _ Sec. 50. And be 'it further enacted, That the entries made in such bO§;;";gSb;“vm_ books shall, on or before the tenth day of each month, be verified by the god monthly oath or affirmation of the person or persons by whom such entries shall ¤P<>¤ Whhave been made, which oath or affirmation shall be written in the book at the end of such entries, and be certified by the officer administering the same, and shall be in form as follows: “I do swear (or aiiirm) that the F°'m °f°'m‘• foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the quantity removed from the brewery owned by —— in the county of -—-. And further, that I have no knowledge of any matter or thing, required by law to be stated in said entries, which has been omitted therefrom."And the owner, agent, or superintendent aforesaid, shall also, in case the original entries made in his books shall not have been made by himself, subjoiu thereto the following oath or aflirmation, to be taken in manner as aforesaid: “I do swear 0¤*h_f¤kQ¤ by (or affirm) that, to the best of my knowledge and belief, the foregoing ;m"g;;gcg’:§;` entries fully set forth all the matters therein required by law, and that the net made by same are just and true, and that I have taken all the means in my power hmbo make them so." Sec. 51. And be it further enacted, That the owner, agent, or super- Penalty for intendeut of any brewery, vessels, or utensils used in making fermented ;€0“°' liquors, who shall evade or attempt to evade the payment of the tax evade payment thereon, or fraudulently neglect or refuse to make true and exact entry off¤¤;5 d I and report of the same in the manner by law required, or to do or cause ly g;,f:;i;,1,°nf to be done any of the things by law required to be done by him as afore- xw. tgmakgl said, or who shall intentionally make false entry in said book or in said °“;,;¥ xigigfi statement, or knowingly allow or procure the same to be done, shall for- ally making 3, feit, for every such offence, all the liquors made by him or for him, and all false entry- the vessels, utensils, and apparatus used in making the same, and be liable F°rf°m"°‘ to a penalty of not less than five hundred nor more than one thousand Firmdollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be imprisoned for a term not exceeding one imprisonment year. And any brewer who shall neglect to keep the books, or refhse to mP;'$l;y {gr furnish the account and duplicate thereof as provided by law, or who shall kegp bqggs, my refuse to permit the proper officer to examine the books in the manner fm‘¤iSh°·°· provided, shall, for every such refusal or neglect, forfeit and pay the sum gg5g;;;;,;;;, of three hundred dollars. books to be ex- Ssc. 52. And be itficrd/zer enacted, That the commissioner of internal “"§“€d· t b revenue shall cause to be prepared, for the payment of the tax aforesaid, pmglggsdgnog. suitable stamps denoting the amount of tax required to be paid on the ing ¤m¤11¤¤_<>f hogshead, barrels; and halves, quarters, sixths, and eighths of a barrel glxbggispxg _ of such fermented liquors, and shall furnish the same to the collectors of to be rullnishsli internal revenue, who shall each be required to keep on hand, at all times, *°°°“°°'°¤’S»"l¤° a supply equal in amount to two months’ sales thereof, if there shall be any ;T;°;l;`;°§u;;Yy _ brewery or brewery warehouse in his district, and the same shall be sold on hand; by such collectors only to the brewers of their districts, respectively; and mt: °°_’°ld °“lY such collectors shall keep an account of the number and values of the Azzglgzz}., be stamps sold by them to each of such brewers, respectively; and the com- k¢lP¤ of ¤¤¤¤P¤ missioner of internal revenue shall allow upon all sales of such stamps to s°Séducmm on any brewer, and by him used in his business, a dccuction [deduction] of sales to brewers. seven and one half per centum. And the amount paid into the treasury C°‘“'“l“l°“S by any collector on account of the sale of such stamps to brewers shall be of °°u8°m wd