450 THIRTY-—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. said duties, with interest thereon, at a. rate to be fixed by said Commissioner, and all proper charges, if said liquors or 011 shall not have been exported, or upon satisfactory proof that the same have been duly ex- Procemings in ported as aforesaid. And in case of the breach of the obligation of any
- %;£03’§;°h °f such bond, the same shall be forthwith forwarded by the collector of the
bong_ district to the Commissioner of Internal Revenue, to be by him placed in the hands of the First Comptroller of the Treasury, who shall cause the same proceedings to be taken thereon, for the purpose of collecting the duties, interest, and charges aforesaid, as are provided in this act in case I of a delinquent collector. · · Entries ;¤_ Sue. 48. And be at further enacted, That the entries made m the books }’;’°§: ‘:`°3}f;g1°r of the clistiller, required to be kept in the foregoing section, shall, ou the three times each first, tenth, and twentieth days of each and every month, or within five m¤¤¤>· bb' mh- days tliereafter, be veriHed by oath or aillrmation, to be taken as aforesaid, 0f the person or persons by whom such entries shall have been made, . which oath or aiiirmation shall be certified at the end of such entries by the collector or officer administering the same, and shall be, in substance, FGM of ¤¤¤r as follows: “I do swear (or afllrm) that the foregoing entries were made by me on the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of spiritucus liquors distilled and sold, or removed for consumption or sale, at the distillery owned by —-——, in the county of —-——, amounting to -- gallons, according to proof prescribed by the laws of the United States.” Cath wlwqc Src. 49. And be iz further enacted, That the owner, agent, or super- Qfgxzfl °Q_§;‘°§ intendent aforesaid, shall, in case the original entries required to be made ° m Y . . . . . . owner. m has books by this act shall not have been made by himself, subjom to the oath or affirmation of the person by whom they were made the following oath or ailirmation, to be taken as aforesaid: “I do swear (or aifirm) that, to the best of my knowledge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so.” Duties on beer, Sxcc. 50. And be it farther enacted, That on and after the first day of “1°·&°‘• August, eighteen hundred and sixty-two, there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquors, by whatever · PMI, p- 723· name such liquors may be called, u duty of one dollar for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for fractional parts of a barrel, which shall be brewed or manufactured and sold or removed for consumption or sale within the United States or the territories thereof, or within the District of Columbia, after that day; which duty shall be paid by the owner, to be paid by agent, or superintendent of the brewery or premises in which such fer- "h°““· mentcd liquors shall be made, and shall be paid at the time of rendering the accounts of such fermented liquors so chargeable with duty, as required to be rendered by the following section of this act: Provided, That fractional parts of 2. barrel shall be halves, quarters, eighths, and sixteenths, and any fractional part containing less than one·sixteenth shall be accounted one-sixteenth; more than _ one-sixteenth, and not more than one-eighth, shall be accounted 0ne—eigl1tl1; more than one-eighth, and not more than one-quarter, shall be accounted one·quarter; more than onequarter, and not more than one—l1altQ shall be accounted one-half; more than one—ha.l{' shall be accounted one barrel.
Sec. 51. And be it further enacted, That every person who, on said
nmking ,-,m"cm_ first day of August, eighteen hundred and sixty-two, shall be the owner ed llqu0rs_to or occupant of any brewery or premises used or intended to be used for
- ilf°,;
- E‘SF“‘ the purpose of brewing or making such fermented liquors, or who shall
’ have such premises under his control or superintendence, as agent for the owner or occupant, or shall have in his possession or custody any vessel or vessels intended to be used on said premises in the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or otherwise, shall, from day to day, enter or cause to be entered in
