Trru: mv.-1mERNAL nsvasus.-cs. 5. 651 each month, a true statement, in writin , in duplicate, taken from his books, of the estimated quantity in barrgs of such malt liquors brewed, and the actual quantity sold or removed for consum tion or sale durin the preceding month; and shall verifv, or cause tobe verified, the said statement, and the facts therein set forth, by oath, to be taken before the collector of the district, or proper deputy collector, according to the form required by law. Said books shall be open at all times for the inspection of any collector, deputy collector, ins ctor, or revenue agent, who may take memorandums and transcripts tlitrefrom. Sec. 3338. The entries made in such books shall, on or before the _M0¤thlyV<¢}‘ifi¢9· tenth day of each month, be verified by the oath of the person by whom *,;)’;‘k°f °“*“""" m they are made. The said oath shall be written in the book at the end of _L_.-.m-- such entries, and be certified by the officer administering the same, and 13 Jul! 186*% <=- shall he in form as follows: "I do swear (or affirm) that the foregoing {2; “‘ 50* "‘ 14* P‘ entries were made by me; and that they state truly, according to the 6` gum, 1872 ,,_ best of my knowledge and belief, the estimated quantity of the whole 315, s. 20: v. 17; p. amount of such malt liquors brewed, and the actual quantity sold, and 2*6- the actual quantity removed, from the brewery owned by -;, in the county of ·—————; and, further, that I have no knowledge of any matter or thing required by law to be stated in said entries which has been omitted therefrom}' And the owner, agent, or superintendent aforesaid shall also, in case the original entries made in his book were not made by himself, subjoin thereto the following oath, to be taken in manner as aforesaid: "l do swear (or affirm) that, to the best of my knowledge and belief, the foregoin entries fully set forth all the matters therein required by law; and that tie same are just and true; and that I have taken all the means in m power to make them so." Sac 3339. There shall be paid on all beer, lager-beer, ale, porter, and _T¤0¤i¤¤'¤¤€¤*¤d other similar fermented liquors, brewed or manufactured and sold, or removed for consumption or sale, within the United States, by what- 1813 J2'- lggb °- erfr name such liquors may be called, a tax of one dollar for every bar- 164f8‘ ’ " ’ p' re containing not more t an thirty-one gallons; and at alike rate for 5 Jung, 1872, ,,_ any other quantity or for any fractional part of a barrel. In estimating 315, s. 18, v. 17, p. and computing such tax, the fractional parts of a barrel shall be halves, 24%, M 1876 thirds, quarters, sixths, and eighths; and any fractional part of a barrel 95 ,,_ ,g”;,_ 53] °' containing less than one-eighth shall be accounted one-eighth; more ,;,,,0,,;,,,,,1 pam than one-eighth, and not more than one-sixth, shall be accounted one- of ,,_ mm1_ hgw sixth; more than one-sixth. and not more than one—fourth, shall be ac- estimated. counted one-fourth; more than one-fourth, and not more than one-third, 2 Mu 1867 c_ shall be accounted one-third; more than one-third, and not more than 169, s_ 10;`·_14;p_ one-half, shall be accounted one-half; more than one-half, and not more 475. than one barrel, shall be accounted one barrel; and more than one barrel, 252 M“f;,· 187:;:83- and not more than sixty-three gallons, shall be accounted two barrels, or ’ v` ’ P a hogshead. The said tax shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fermented liquors are made, and in the manner and at the time hereinafter specified. · Sec. 3340. Every owne1·, agent, or superintendent of any brewery, Eyadin g tax, vessels, or utensils used in making} fermented liquors, who evades, or ;‘;“k‘,I;¥<°" g;?;';;' attempts to evade, the payment of the tax thereon, or fraudulently neg- &§ . p€f,m,._ ’ lects or refuses to make true and exact entry and report of the same in -——i——J——— the manner required by law, or to do, or cause to be done, any of the ,813:‘gi'·`l8fg· “· things by law required to be done by him as aforesaid, or who intention- 165:'’ p` ally makes false entry in said book or in said statement, or knowingly s June, 1872, e. allows or procures the same to be done, shall forfeit, for every such offense, N5. ¤- 21. V- 17. p- all the liquors made by him or for him, and all the vessels, utensils, and 246· npparatus used in making the same, and be liable to a penalty of not le-ss than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and be imprisoned for a term not exceeding one year. And every brewer who neglects to keep books, or refuses to furnish the account and duplicate thereof as provided by law, or refuses to permit the proper officer toexamine the books in the manner provided, shall, for every such refusal 01* neglect, forfeit and pay the sum of three hundred dollars.
