Page:United States Statutes at Large Volume 18 Part 1.djvu/724

 652 Trrrm xxxv.-—1NTERNAL REVENUE.——Ch. 5. $t¤ml>¤.h<>w¤¤1> Sec. 3341. The Commissioner of Internal Revenue shall cause to be 1*1***1 ““d ****16- prepared, for the payment of such tax, suitable stamps denoting the 13 July, 1866, c. amount of tax required to be paid on the hogsheads, barrels, and halves, 184, ¤- 5% V· 1% P· thirds, quarters, sixths, and eighths of a barrel of such fermented liquors, wg June ,8.2 P (and shall also cause to be prepared suitable permits for the purpose 315, ,_g2fv_{7f,Qf hereinafter mentioned,) and shal furnish the same to the collectors of 246. internal revenue, who shall each be required to keep on hand at all times a sufficient suppl of permits, and a supply of stamps equal in amount to two months sail; thereof, if there be any brewery or brewery warehouse in his district; and such stamps shall be sold, and permits granted and delivered by such collectors, only to the brewers of their district respectively. Such collectors shall kee an account of the number of permits delivered and of the number andp value of the stamps sold by them to each brewer; and the Commissioner of Internal Revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a deduction of seven and a half per centum. And the amount paid into the Treasury by any collector on account of the sale of such stamps to brewers shall be included in estimating the commissions of such collector. SmmP$» l¤¤WI>P0· Sec. 3342. [Lbery brewer shall obtain, from the collector of the district in ”:;‘;:i;§H‘°d· “"'l which his breweryor brewery warehouse is situated, and not otherwise, unless 2% suchcollectorsha fail to furnishthesameu onapplicatirmtohi1n,the 13 J¤1Y»1866, <‘· stamps, and shall ajiz: upon the spigot-hog or tap (of which there s%%)bTe {Q “‘ 53· ‘ ‘ 14· p' but on;) of every hogshead, barrel, lce, or other recqztacle, in which any fer- 6' June, 1872, c_ mente ltouoriscontained, when soldq or removed from such brewery or ware- 315, s. 23, v. 17, p. house, (ewcqyt in case of removal underpermit as hereinafter provided,) a 247- stamp denoting the amount of the tau- r aired upon such lfermented liquor, in ,52  1813; °‘ such a way that the said stamp will bdllestroyed eqmn t ie withdrawal of the ’’p'li nor from such hogshead, barrel, lceggorother vessel, oru mthe introduction oh a faucet or other instrument for that urpose; and sill also, at the time ofaf/lacing such stamp, cancel the same bl; writing or imprinting thereon the name of the person, f' rm, or corporation b whom such ligaor was made, or Penaltyforfmud the initial letters thereof, and the date wh/en canceled. Every brewer who 0* *1681%*- refuses orneglects to ajicc and cancel the stamr s required by law in the manner aforesaid, or who ajiwes a false or fraudulent stamp thereto, or knowingly permits the same to be done, shall pay a penalty of one hundred dollars for each barrel or package on which such omission or {rand occurs, and be ivqorisened not more than one year.] [That every rewer shall obtain, from the collector of the district in which his brewery or brewery-warehouse is situated, and not otherwise unless such collector shall fail to furnish the same upon application to him, the roper stamps, and shall affix, upon the spigot-ho e in the head of every hogshead, barrel, keg, or other receptacle in which any fermented liquor is contained, when sold or remove from such brewery or warehouse, (cxce t in case of removal under permit, as hereinafter provided,) a stamp denoting the amount of the tax required upon suci fermented liquor, which stamp shall be destroyed b driving through the same the faucet through which the liquor is to ble withdrawn, or an air-faucet of e ual size, at the time the vessel is tapped, in case the vessel is tapped through the other spigothole, (of w ich there shall be but two, one in the head and one in the side,) and shall, also, at the time of aiiixing such stamp, cancel the same by writing or imprinting thereon the name of the person, lirm, or corporation by whom such liquor was made, or the initial letters thereof, and the date when canceled. Every brewer who refuses or neglects to ailix and cancel the stamps re uired by law in the manner aforesaid, or who aiiixes a false or fraudullent stamp thereto, or knowin l permits the same to be done, shall pay a enalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and be imprisoned not more t an one year.] _ Selling, yemev- Sec. 3343. Whenever any brewer, cartman, agent for transportation, gghgzgjfézgfig or other person, sells, removes, receives, or purchases, or in any way aids packages without in_the sa e, removal, receipt, or purchase, of any fermented liquor <>0¤· stamp, or false tained in any hogshead, barrel, keg, or other vessel from any brewery or