Page:United States Statutes at Large Volume 44 Part 1.djvu/788

 § 505 · TITLE 26.-—·—IZiTEB1 takeu from his books, Ref the estluiated quantity in barrels et l such malt liquers_;b1~ew}ed, and the actual quexmty eeld er te·—’ e t moved for coasumptien or sale derix the lgreceding mouth; A 1 and shall verify, er rcauae to be warmed, thefsaldd statement, t — and the facw therein set forth, by oath, ate be  before the t collector of the dierkt, er proper deputy colleiztor, aecordiug 1 te the fom rewulred by lamp Said books shall be open at all Q times fer the i l0¤ et aiay eellecter, deputy collector, inspecter, er reremte ageizt, who may take memoramlums and c ~traescri;1t#s_tl1ere!rem. (R. S. { 3£7.) _ _ “ a 595. Same; jneatlnly verilcatiea of entries.--Tim entries `1 made in such bqeks shall, pn or before the 10th day of each t mouth, be verided by the oath of the person by whom they are .¢ made. _The mid oath shall be written in the beck _ at the. end e ot such entries, and be certided by the bmcer administering c the mma, and shall be in form as follows: “I. do swaf. (_o~r q a®rm) _ that the foregoing entries were ._made‘ by me; and e that they state truly, accerdixtg to the best ct my knowledge, c and belief, the] estimated quantity of the whole amount of such c malt liquor; brewed, and the actual, quantity sold, and the s actual quaxltlty removed, from the brewery owned by +--4-, in l the cmmty of 4--——-; aud, further, that I have no lmowledger t of any matter or thing required by law to be stated in said c entries which has been omitted th€l‘€f1‘0I!l." U And the Qwner, c agent, or superintendent aforesaid shall also, in base the `0rigi·. `r Qual entries made ln his book were not made by himself, subjola ·.t thereto the following oath, to be taken iq manner as aforesaid: t “ I do (er afdrm) that, to the best of my’·kn0wledge, and ( belief, the {bragging entries fully set forth all the —matters 1 therein   by law; and that the same are jest and true; · and that I have taken all the means in my power to make S them s0." (R. S. § 3338.) ‘ · _ . _ · .; 598. Tax da fernented liqu0r.—There shall be lévied . and t cellected on all beer, lager beer, ale, porter, and other slmdlar t fermented liquor, containing cue—l1alt qt 1 per 'Célltum, or more, m et alcohol, _ brewed or manufactured and sold, or removed for I consumption or sale, within the United- States, e t by whatever 11 name such liquors may becalled, a tax ot $6 for every barrel e not more than thirty-me gallons, and at a like rate c for any other quantity or for the fractional perts of a barrel I authorized and dedued by law, tp be pcllected under the proa ·`l visions of law. (Feb.; 24, *1919,}:. _18, $*%,40 Stat. 1109.) I 507; Emmatlng and cpmputlng tax; 'gbaymaat.-Q—I11‘eétimat-. E ing and computing Such tax, the fractional   'ot a ·bal·rel_ Fl shall be halves, tblrda, quarters, slxtbp, and elghths; and any ¤ fractional wrt of a barrel eoutalningleas. than- one-eighth shall ( be awated cm-eighth ;l mera than oueelghtb, and act more than caesxth, `alarallrfbe; aeceuuted qnedxth ; mera Ythau cme; . H slxtb, and not more than c¤e·t¢mrl’h. shall be accounted eee- d twrth; mare than eneéourtb, and not more than euethird, a shall be accounted one-third; more than one-third, and not ii more than em·llalt, shall be aceeimted c¤e·balt·; more than one- e and mt mera than one jbarrd, shall be_ accounted one B barrel; am more than one   and mt more thanalrty- t threw 6ai1caa,xball be amiss! two barrels, or a hmsbead. ( The said, tax shall be paw by the nur, agent, or superb- v teedwt at the. breweri or premises la www gpucla termmted Q liquors are made. add la the manner and at the time herald- d after wedded. (Br S. I .@; Feb. 24, 1919, c. 18; {  40 in Stat. 1109.), _ W · li SGSJ Materials med  at auaaaadgu fraud; evidence.--Nath? o lug cental¤ed· in aeetlcu 504 of tbl: chapter shall be so cen-Y h strued as to authorize an    the" quantity ot l1 materials naw in producing or purchased for the pmjmia of 0 prod’¤¤¤£,   01··malt‘llquou, ner shall the quantity ot li materials so er purchaud be evidence; for the purpme be ot taxation, at quantity ot liquor prmuced; but the tax on a all beer, lager bee, ale, porter, er other similar fermented _0

rn:. REVENUE. 7 74; ‘ lquor, brewed or nennuhcixirw, 'med sold or Jemoyed rmzoummptionmor nlegshnll be paid ¤s·w¤v!% ih section; 594; md 507 of this chamer, and not otheewisez Provided, Tim his-section shall not apply to casa of freed. And oothing in his mctioe shall have the e¤'ect to changethe rele: ot law evkleixco in any. proeecetion or suit. (Hey 13, 1876, 2. @.19 Stat. 53.). . 3 j -, · , tax; falseétrles; failure tokeev newer gcments; irefuhs to permit hnpectioi; nity.-*-¥Every owner, egmt, x or supedmmdwt of my brewery, resale, oro utermls used in  who mules, or attempts to evade, the phymmtet thei tar thereonj ir fraudulently neglects or refoses · to  true and exec; entry end report of me some ln, the menneirmuired by law, rr to 110, or cease, to be  ény of tm things hy law gg. 1 mired hobo doneby -him,foi· who inteetiwlii mw false entry in said, book ,01‘,iH said !8t8€€m@t, ox- knowingly illewg >1·.`procutes the same to~ be done, shell fortdt, for eva! sock Mouse, all the liquors made by him or for him; ami  vessele, utensllsnuld apparatus oseé in mwag the saw, em be ieble to e penalty ‘of not lose than $500   more thee $1,090, »t a misdemeanor, arial be imprisoned. fore  not exceeding me year. Abd every brewer wbodxeglecte to keep woke, or_ ‘ refmises to turuish. the account end" duplicate geereer as pre ° rfded by law, or refuses to permit the proper emcer to examine he books in the xilenuer provided, shall, for every meh mma: >r neglect, forfeit arid pay the hum of $300. "(R. S. { 3340; mu·._1, 1§‘79, c.;125, 5 10, 20 Stat.  — 510. Stemps and permits; supbly and salse,4-·TM  donor of Internal Revenue shall cause to be   for the DQYIDBDC of Such tax, euitable stamps denoting the   of "° e; required_-_to be paid on the hxshmds, barrels, and halves, birds, quarters, slxths, end eighths ot ai barrel ot sum fornénted liquors (and shell also ~ muse to be prepared?-suitable negmits for the purpose hereinafter mezxtiened), and mall inrnish. the same _.to‘ ;he_`c0llectors ot }.§l't€l'¤81 revenue, who mil each be required to. keep on hand at all times a eumcient sepply - at permits and n A supply l of stnmpe eqml in amount to two i1onths’ sales thereoi, it there he apr Brewery or brewer? were muse. in his district ;_ end such stamps shall he sold, shd vermits granted and delivered by oooh eollectors, oxily to the nrewers ot their district, respectively. Sow collectors shall aeep an gécountef the number ofpermits dBu#'El‘Bd*8¤d of the number end velue of the stamps sold thy them go m& brewer. [R. S. I 3341;_Jpli* 24, 1},897, c; 11, { 9,Tw Stat. 208.) -, ` 511. Same; piocuring, o§xin;,· and caneehhx; ·fnrA or neglect.-———Every `brewer shell obminy hom the ooilectmf of the listrlct ln which hui brewery or brewery grarehw la sltuat@. md not otherwlbs anhu ouch  well  to tnrnibh he same upw_ spplleition to him, the proper snaps, em shell . mx, upon the wlgot hole in the heed of every hogsmd, barrel, neg, or other receptacle hi which any     is emnlned; ivhen sold or remorse fiom     or  except in base of   endo: `pexnit. me   pro; Med) , n stamp denotleftm smomcit oi the tix reqdred upon ouch fermented liquor, fwhleh stamp shll be dwoyed W by {think through the same    which theliquoo g to be withdrawn, 01"&B1'8il‘ Queetiot equal site, at fhe time ‘ he vessel is towed, in use the v&l is tsppedthromh the ther wlgot hole (ot which there shall be bot two, one in the end and ooeih £he_sido),`¤¤d shall, also, at the time ot amp; ngeuch stamp cancel the com by vrritipg or imprinting theme- —¤ the nemo o1_tho person, mm, or corpoietioo by whom such lquox wu made, ox·_ the initial letters therwf, and the date rheu cmceled, Everio hrewer who  ox neglects to em: hd cmicel the stomp; required hy low, ’ the manner aforesaid, re who amxes s   ox iteudulent stamp thereto, or know-
 * a he rocovoregi with costs of suit} and shall he  guilty