FORTY—SECOND CONGRESS. Sess. H. Ch. 315. 1872. 245 the quantity gauged, to be prescribed by the commissioner of internal be paid by fees, revenue, which, together with their actual and necessary travelling ex- °*m"·&°· penses, verified by the oath of the gauger, and the compensation of inter- G d nal-revenue gaugers and storekeepers, shall be paid by the United States storgygggsrgia, monthly, without requiring reimbursement by distillers. M wid ¤¤<>¤¢hl>‘· Sue. 15. That the commissioner of internal revenue is hereby author- Tax-paid ized, under regulations to be by him prescribed, with the approval of the sump? f°'f Secretary of the Treasury, to issue tax-paid stamps for the restamping iiigipggg,-,,5* of distilled spirits upon which the tax shall have been duly paid but Som which the stamps have been lost or destroyed by unavoidable accient. Sec. 16. That every brewer shall, before commencing or continuing Brcwsrabsbusiness, file with the assistant assessor of the assessment district in which "‘”$"· &°·» *9 gl" he shall design to carry on his business, a notice in writing, stating therein sgi22S3i_ the name of the person, company, corporation, or firm, and the names of Notice to state the members of any such company or firm, together with the place or “'h*‘°‘ places of residence of such person or persons, and a description of the premises on which the brewery is situated, and of his or their title thereto, and the name or names of the owner or owners thereof Sec. 17. That every brewer shall execute a bond to the United States, Bygwgyg to ex. to be approved by the collector of the district, in a sum equal to twice the wm ¤l>¤¤d.=>¤d amount of tax which, in the opinion of the assessor, said brewer will be zzlggw 2*; s"" liable to pay during any one month, which bond shall be renewed on the y ` first day of May in each year, and shall be conditioned that he will pay, Cgnditiqug 0; or cause to be paid, as herein provided, the tax required by law on all l><>¤d· beer, lager-beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided; and that he will keep, or cause to be kept, a book in the manner and for the purposes hereinafter specified, which shall be open to inspection by the proper officers, as by law required; and that he will in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of any malt-liquors before mentioned: Provided, That no brewer Bmw,,,, ,,0,,,, shall be required to pay a special tax as a wholesale dealer, by reason of ray Swcialtax selling at wholesale, at a place other than his brewery, malt-liquors manu- d"}' factured by him. i ’ Sec. 18. That there shall be paid on all beer, lager-beer, ale, porter, Tux upon and other similar fermented liquors, by whatever name such liquors may l:fj'bl;(f:;`gfS* be called, a tax of one dollar for every barrel containing not more than otlfer similar ferthirty-one gallons; and at a like rate for any other quantity, or for any memed llQ“°”9 fractional part of a barrel, which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which by whom to be tax shall be paid by the owner, agent, or superintendent of the brewery or P“’d· premises in which such fermented liquors shall be made, in the manner and at the time hereinafter specified : Provided, That fractional parts of a F,.,,,,;,,,,,; barrel shall be halves, quarters, sixths, and eighths; and any fractional part parts <>*`b¤¤<>l¤. of a barrel containing less than one-eighth shall be accounted one—eighth ; b° more than one-eighth and not more than one-sixth, shall be accounted one- See 131;;,,,1,,254, sixth; more than one-sixth and not more than one-quarter, shall be ac- P<>S¢.p· 586· counted one-quarter; more than one-quarter and not more than one-half, shall be accounted one-half ; more than one-half and not more than one barrel, shall be accounted one barrel; and more than one barrel and not What to make more than sixty-three gallons, shall be accounted two barrels, or a hogs- ¤ h°g5lmdhead.
19. That every person owning or occupying any brewery, or m§i;Sfo‘;i§I:;‘;;g
premises used or intended to be used for the purpose of brewing on b,€w€,,€s,&c_, ,0 making such fermented liquors, or who shall have such premises under make entries his control or superintendence, as agent for the owner or occupant, or dally “‘ b"°ks _ _ _ _ kept for the purshall have in his possession or custody any brewing materials, utensils, or pose,,; me