Page:United States Statutes at Large Volume 14.djvu/925

INDEX. 895 Internal Revenue, (continued.) Internal Revenue, (continued.) expgnses of labor, transportation, &c. to brewers, &c. manufacturing beer, &c. to borne by owner .. 161 make from day to day entries in s book distilled spirits how may be withdrawn of kind and quantity of liquors made, from bonded warehouse . 161 and of those sold ... 164 may be removed for exportation, rec- to enter in a separate book an actifieation, &c . . .. 161 count of material purchased . 164 but only once for the same spir- to render monthly statement to usits 161 sessor under oath ... 164 spirits removed to be returned .. 161 to send duplicate of statement to coltax to be paid on e deficiency beyond lector . 165 three per cent .. 161 books to be Span to the inspection of no drawback upon distilled spirits upon revenue officers . 16b which tax has been paid . 161 entries in books to be verified monthly spirits may be removed from bonded upon oath . 165 warehouse for exportation ... 161 form of oath . 165 proceedings in such ease ... 161 form of oath for owner, if original ond, and when it may be cancel~ entries are not made by him . . 165 led .. .. 161 penalty for evnding or attempting to evade where there is no superintendent of ex- payment of mx 165 ports, collector to act as such . 161 , 162 for fraudulently neglecting, &c. to penalty for making any false document, make entry and rc ort ... 165 &c. to evade the payment of tax, or in for intentionally maiiing e false enfmud of the internal revenue laws 162 try ... , . . — . . 165 owners of spirits intended for sale, man- for neglecting to kee books or furufaetured before this act takes effect, nish accounts, or fhr not permitto notify collector to gauge and prove tingbhooks ro he examined ... 165 them . . 162 stamps to prepared, denoting amount to be gauged only in casks, &e . 162 of tax to be paid on barrels, &c. .. 165 casks, &.c. ow to be marked ... 162 to he furnisliecl to collectors, who penalty for not notifying collector ... 162 shall, keep a two months' supply spirits on which tax is paid not to remain on hnnd ... 165 on disti1ler’s premises ... I. . . 162 to be sold only to brewers. . .. 165 absence df inspcctor’s brand to be cause account to he kept of stamps sold 165 for forfeiture ... 162 deduction on sales to brewers ... 165 changing the character of spirits after in- commissions of collectors and assessors spection, &c. and placing them in other on such sales of stamps .. 166 packages without, &c. to work ferfeit· brewers to obtain stamps from collectors ure of spirits 162, 475 and nflix proper one on trip of each burbranding packages of spirits, knowing rel ... . 166 that the taxes have not been paid, how mode of aflixing stamps ... 166 punished ... 163, 475 of cancellation ... 166 forfeited stills, implements, &c. und con- penalty for not athxing or cancelling demned material to be sold at public stumps, or for utlixing fraudulent ones 166 auction . 163, 483 for selling, purclmsing, or receiving forfeited liquors, how disposed of ... 163 liquor in any vessel from a brewdistillers of brand from gra es, apples, er , &e. without a stamp, or with or peaches may he exempted from this a hilso stamp ... 166 act ... 168 for withdrawing such liquor from the word " person " in the act to include the vessel without detueing the firms, corporations, Src ... 163 stamp, or from a vessel not penalty for removing spirits from places stamped . . . 166 where distilled except to u bonded ware- for making or selling, or using false house . . ..,.. . . 163 stamps or dies ... , .. 166 spirits so removed when tax is not paid brewers selling ut retail from brewers, to to be forfeited .. 163 nflix and cancel proper stumps 166 may be seized and sold `163 to keep an account of quantity sold. 166 proceedings in case of seizure ,. 163 to report monthly to assessor, and urden of proof on claimants to show send duplicate to collector ... 166 that the law has been complied may remove certain mult liquors in cerwith .. 163 tnin quantities from brewery to wareaiding in the unlawful removal of distilled house without stamps I . _ . 1 66 spirits, how punished ... 168 stamps to be uflixed when liquor is sold brewers before commencing business to or removed 166 give notice to assessors .. 163 when and how ule or porter may be renotioe to state what 163, 164 moved from district where manufacto give bond, amount, conditions. . . 164 tured to warehouse in another district bond to be renewed annually ... 164 without having stamps ailixcd 167 tax on beer, lager beer, ale, porter, and fermented liquors, sour, and unfit_ for use, similar fermented liquors 164 may `be sold for manufacturing pur- $1 for barrel of not over 81 gal- poses, &c. without stamps E ... 167 lens .. . ... 164 every barrel, &c. of fermented liquor to fractional parts of a barrel, and how be marked before it is sold or removed accounted .. 164, 475, 476 from brewery .. 167