Page:United States Statutes at Large Volume 17.djvu/1074

 1034 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) bond in cases of distilleries sold in favor for intentionally making false en- ' of the United States .. 248 tries, &c. ... . . 246 obligor may operate distillery dur- liquors, &c., to be forfeited. . . 246 ing, &c. . 248 fine and imprisonment. . . . . 246 assessor to determine each month, stamps for payment of tax upon ferwhether distiller has accounted for mented liquors .. 246, 247 all spirits produced by him 244 for permits to remove liquors. . 247 if quantity reported is less than, collectors to keep a supply of stamps &c., distiller to be assessed for and deliver the same to the brewers of the deiciency and at what rate. 244 their district only ... 247 Efty-six pounds of grain to be a account to be kept .. 247 bushel .. 244 deduction upon sales to brewers. 247 if distiller has used grain, &0.,°i11 commissions of collectors and assesexcess, &.c. 244 sore ... 247 if he has not accounted for all brewers to obtain stamps from collector spirits produced, &c 244 of their district and affix the proper actual product to be assumed to be one to the tap of each barrel, &c., not less than, &c. . . . . . . 244 when sold, &.c., and cancel the same. 247 assessments to be a lien upon, &c. . . 244 penalty for refusal or neglect 247 certain taxes upon distillers, &c., re- for selling, &c., any barrel, &c., pealed · ... 244 without proper stamp atiixed, or books to be kept in same form 244 with false stamp thereon. . . 247 who to be regardedas a wholesale dealer for withdrawing fermented liquor in malt liquors, and not a wholesale from any barrel, &c., without deliquor dealer, and special tax. . . 244 facing stamp, or from barrel, &c., retail dealer in malt liquor and spe- that has no stamp or a false one. 247 cial tax. 244 for making, &c.,counterfeit stamps, 247 refining, &.c., of spirits in, &c., not pro- stamps in cases of retail sales at brewlnibited ,.. 244 ery 248 internal revenue gaugers to be paid by brewers may remove certain malt liquors fees after, &c. ... 244, 245 in certain quantities under permit from gaugers and storekeepers to be paid collector, from brewery to their waremonthly ... 245 house, for storage, or for sale in bulk, tax-paid stamps for restamping of dis- without afiixing stamp .. 248 tilled spirits. 245 such liquors to be stamped when refcflllcntcil IiqI10I‘S, provisions of moved from warehouse 248 internal revenue law concerning, 245-249 stamps to be procured where. . . 248 brewers,before commencing business, to mode of affixing and of cancellagive written notice to ussistantassessor, 245 tion ... 248 notice to state what .. 245 removal and sale of sour or damaged fert0 execute a. bond and renew the mented liquor. 248 same each year ... 245 brewers to brand each barrel, Gmc., of ferconditions of bond. . . . . 245 mented liquors before sold or renot to pay st special tex as a whole- moved ... 248 sale dealer, by reason of} &c. . . 245 penalty for intentionally defacing, tax upon beer, lager beer, ale, porter, &c., marks 248 and other similar fermented liquors. 245 brewers purchasing fermented liquors by whom to be paid .. 245 of other brewers, may furnish their fractional parts of a barrel, and how to own vessels branded and stamped. . 248 be accounted. 245 stamps by whom and how to be what to make a hogshead 245 aflixed and cancelled. 249 persons owning or occupying breweries, may have permit from collector to &c., to make entries daily in books, conduct their business in another kept for the purpose, of the kind of place if, &c. ... 249 malt liquors made, the esti ated quau- tax un certain unfermented worts to be tity produced, and the actual quantity paid by purchaser. .. 249 sold or removed .. 245, 246 sale oi} subject to regulation. . . 219 to irender monthly written state- ownership or possession of fermented ment to assessor under oath. . 246 liquors after sale or removal from duplicate to collector 246 brewery, &o., except, &c., if tax is not books to be open to inspection. . 246 paid, to make the same liable to forentries to be verified monthly by feiture ... 249 the oath of the persons making absence of stamp, to be evidence them. . 246 that tax is not paid .'. . . . 249 oath to be written and how cer· penalty upon persons other than owners, tified. 246 &c., for intentionally removing, &c., of owners, &c., if, &c. , . 246 stamp from barrel, &c. .. 249 penalty upon brewers for neglecting to for unlawfully, &c., carrying on the keep books, &c, 246 business of bottling beer, &c. . . 249 upon owners, &e., of breweries, &c., tobacco, snuff, and cigars, for cvading payment of tax. . 246 provisions of internal revenue law confcr fraudulently neglecting, &c., to cerning. 249-255 do what the law requires. . . 246 tax upon chewing and smoking. . . 250