Page:United States Statutes at Large Volume 17.djvu/287

 FORTY—SECOND CONGRESS. Sess. II. Ch. 315. 1872. 247 prepared, for the payment of the tax aforesaid, suitable stamps denoting payment oftax the amount of tax required to be paid on the hogsheads, barrels, and i%¥’°” f"““°““’d halves, quarters, sixths, and eighths of a barrel of such fermented liquors iquom (and shall also cause to be prepared suitable permits for the purpose here- Permits. inafter mentioned), and shall furnish the same to the collectors of internal Coiiemm to revenue, who shall each be required to keep on hand at all times a suffi- keep §¤PPl>’ of cient supply of permits, and a supply of stamps equal in amount to two gf,;;"? 223 iio_ m0nths’ sale thereofQ if there shall be any brewery or brewery warehouse liverlllie same te in his district, and the said stamps shall be sold, and the said permits *h*.b"?“’€PS °f granted and delivered by such collectors, only to the brewers of their dis- glgiydlsmct trict respectively; and such collectors shall keepan account of the number A0C0mg_ of permits delivered and also the number and value of the stamps sold by them to each of such brewers respectively; and the commissioner of inter- Dooooiioo iio_ nal revenue shall allow upon all sales of such stamps to any brewer, and on sales to brewby him used in his business, a deduction of seven and a half per centum. °”· And the amount paid into the treasury by any collector on account of the Commissions sale of such stamps to brewers shall be included in estimating the com- oteeiieeters and missions of such collector and of the assessor of the same district. *‘”“*°”· Sec. 23. That every brewer shall obtain, from the collector of the dis- Brewers to obtrict in which his brewery or brewery warehouse may be situated, and Ein S'>**’;P?{*‘°m» not otherwise, unless such collector shall fail to furnish the same upon i,i$,`o;.uoi,2 ioiioo application to him, the proper stamp or stamps, and shall affix upon the of each barrel, spigot-hole, or tap (of which there shall be but one) of each and every  g`;;" t50gé hogshead, barrel, keg, or other receptacle, in which any fermented liquor im(i’c,,,mIi gmd shall be contained, when sold or removed from such brewery or warehouse (except in case of removal under permit as hereinafter provided), a stamp denoting the amount of the tax required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg, or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of aflixing such stamp or stamps, as aforesaid, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every pomiiiy io,. ,.3, brewer who shall refuse or neglect to affix and cancel the stamp or stamps fusal or neglect; required by law in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year. Sec. 24. That any brewer, cartman, agent for transportation, or other for selling, &e., person who shall sell, remove, receive, or purchase, or in any way aid Qv‘R’hg$"“h0&é°;» in the sale, removal, receipt, or purchase, of any fermented liquor con- stamp aifixegii or tained in any hogshead, barrel, keg, or other vessel from any brewery xlib fel? wmv or brewery warehouse, upon which the stamp or permit in case of re- °”°°’ moval required by law shall not have been affixed, or on which a false or fraudulent stamp or permit, in case of removal is affixed, with knowledge that it is such, or on which a stamp or permit, in case of removal, once cancelled, is used a second time ; and any retail dealer or other per- for withdrawson who shall withdraw or aid in the withdrawal of any fermented liquor iw f€*m°=¤*°d from an houshead barrel ken or other vessel containin the same with- mm mlm my _ y O q » by g ¤ barrel, 8.c, with out destroying or defacing the stamp affixed upon the same, or shall with- out defaciug draw or aid in the withdrawal of any fermented liquor from any hogshead, §;‘:;li· §;f";{‘i‘uo barrel, keg, or other vessel, upon which the proper stamp shall not have has mj siadpi 0, been affixed, or on which a false ·or fraudulent stamp is affixed, shall he Malia one; liable to a fine of one hundred dollars, and to imprisonment for not more than one year. Every person who shall make, sell, or use any false or fgr making, counterfeit stamp, or permit, or die for printing or making stamps or per- &¤·. ¢¤¤¤1f¢ff¢l¤ i mits which shall be in imitation of} or purport to be a lawful stamp, per- ““'“PS‘