Page:United States Statutes at Large Volume 17.djvu/289

 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. 249 brewery is located, to be filled with the fermented liquor so purchased, and to be so removed; the proper stamp or stamps to be affixed and cancelled as aforesaid, by the manufacturer, before removal. Sec. 26. That where a brewer shall by reason of an accident by fire Brewers mw or flood, or by reason of his brewery undergoing repairs, or other circum- l>¤V¤ Permit f;°m stances which may, in the opinion of the collector of the proper district, §°x;$it§;,,l({,§g£` require or render it proper that such a brewer shall be permitted to` con- ness in another duct his business wholly or partially at some other place within the same or Pl**°°· lh &°· adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the commissioner of internal revenue may prescribe, to issue a permit to such brewer authorizing him to conduct his business wholly or partially, according to the circumstances, at such other place for a period in such permit to be stated, and such brewer shall not be required to pay another special tax for the purpose. Sec. 27. That where malt liquor or tun liquor, in the first stages of Tax °“ °3'“*l¤ fermentation, known as unfermented worts, of whatever kind, is sold by llzstgligngg mid one brewer to another for the purpose of producing fermentation or en- by purclwser; livening old or stale ale, porter, lager-beer, or other fermented liquors, it shall not be liable to a tax to be paid by the seller thereof; but the tax on the same shall be paid by the purchaser thereof when the same, having been mixed with the old or stale beer, is sold by him as provided by law, S¤l¢ <>t gwbject and such sale or transfer shall be subject to such restrictions and regula- t° mg“1”m°” tions as the commissioner of internal revenue may prescribe. Sec. 28. That the ownership or possession by any person of any fer- Possession of mented liquor after its sale or removal from brewery or warehouse, or §{;;";Q§’d0i:‘l;f”’ other place where it was made, upon which the tax required shall not ,,,,,m`m.,,,,., r,,.,,,., have been paid, shall render the same liable to seizure wherever found, My. fic-· ¤{<¤<¢p¢. and to forfeiture, removal under said permits excepted, and that the want §O#’p;;,:{°'€;’?u&k° of a proper stamp or stamps upon any hogshead, barrel, keg, or other same liableio vessel in which fermented liquor may be contained after its sale or f°’f,lt_“‘°· . r sence of removal from the brewery where the same was made, or warehouse, Sm,,,,, ,0 be 6,,,, as aforesaid, shall be notice to all persons that the tax has not been dence that wx is paid thereon, and shall be prima-facie evidence of the non—payment “°° P“‘d‘ thereof. Sec. 2E).' That any person, other than the purchaser or owner of any p8,,,,;;,. ,,,,0,, fermented liquor, or person acting on his behalf, or as his agent, who D¤FS<>¤S<>¤l¤¤f shall intentionally remove or dcface the stamp or permit affixed upon the  E)`;";;;:; hogshead, barrel, keg, or other vessel in which the same may be con- tionhlly removtained, shall be liable to a fine of fifty dollars for each such vessel from lllé; 8;% SF2? _ which the stamp or permit is so removed or defaced, and to render com- mm Mm ’ °" pensation to such purchaser or owner for all damage sustained by him therefrom. Sec. 30. That any person who shall withdraw any fermented liquor for imlawfully from any hogshead, barrel, keg, or other vessel upon which the proper  Q; fQ.°‘• stamp or stamps shall not have been afiixed, for the purpose of bottling touring beer, the same, or who shall carry on, or attempt to carry on, the business of Kwbottling fermented liquor in any brewery or other place in which fermented liquor is made, or upon any premises having communication with such brewery or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture. Tobacco. TOBACCO. Amendment or 1808, ch. 186, Sec. 31. That on and after the first day of July next the act entitled Wg XV i? 1% "An act im sosinv taxes on distilled s irits and tobacco and for other ur- - @1873* ch` 1 e P » P 1a,;2. poses," approved July twentieth, eighteen hundred and sixty-eight, be, and Post, p. 402. the same is hereby, amended as follows: