246 FORTY-SECOND CONGRESS. Sess. H. Ch. 315. 1872. lgiud of malt apparatus, used or intended to be used on said premises in the manufacture h‘l“°*`$¤ &°· of beer, lager-beer, ale, porter, or other similar fermented liquors, either as owner, agent, or superintendent, shall, from day to day, enter, or cause to be entered, in a book to be kept by him for that purpose, the kind of such malt liquors, the estimated quantity produced in barrels, and the actual quantity sold or removed for consumption or sale in barrels or fractional parts of barrels, and shall also, hom day to day, enter, or cause to be entered, in a. separate book to be kept by him for that purpose, an account of all materials by him purchased fdr the purpose of produciu such fermented liquors, including grain and malt; and shall render tg Mmmm said assessor or assistant assessor, on or befbre the tenth day of each monthly written month, a true statement, in writing, taken from his books, of the estimated
- ‘;;;';;¤%;g quantity in barrels of such mah-liquors brewed, and the actual quantity
under Ogm ’ sold or removed for consumptmu or sale during the preceding month ; and shall verify, or cause to be verified, the said statement, and the facts therein set forth, by oath or affirmation, to be taken before the assessor or assistant assessor of the district, according to the form required by law, Duplicate of and gbo.11 immediately forward to the collector of the district a. duplicate isézgiueuc to col- of gagd imtefgsht duly certified by the assessor or assistant assessor; and ‘ said 00 s s be open at all times for the inspection of any assessor 01-
- Pg$°gSi;gpl;°;_ asiistant agfssor, collegor, depnéty-0011ect0r,i; 1spe;
- l>0r, or revenue-agent,
em. w 0 may e memoran ums an transcripts there rom.
E;¤;¤::=Lin Sm. 20. That the entries made in such books shall, 011 01- before the
had mom:};';';` tenth day of each month, be verified by the oath or affirmation of the the oath of qw person or persons by whom such entries shall have been made; which g:>£ °¤¤ ¤¤¤k¤¤B oath or aiiirmauon shall be written in the book at the end of such entries, Qaghmlm and be certified by the officer administering the same, and shall be in wzktgtguéaud how form as follows: "I do swear (or affirm) that the foregoing entries were ce e · made by me; a11Q that they state truly, according to the best of my knowledge and belief, the estimated quamity of the whole amount of such malulxquors brewed, and the actual quantity sold, and the actual quantity removed from the brewery owned by ——-, in the county of --—-; and, further, thug I heve no knowledge of any matter 01- thing required by
£¤EL¤ or; law to be stated m and entries which has been omitted therefrom." Aud
- ‘· · · hhs owner, agent, er superintendent aforesaid shall also, in case the origxhgl entries made m h1 s book shall not have been made by himself, sub-
Jom thereon; the following oath or affirmation, to be taken in manner as aforesaid: I de swear {or aiiirm) that, to the best of my knowledge and helaei the f3rei¢:?g mmes fully set forth all the matters therein required y aw; an t. e same are just and true · and that I h tak all the means in my power to make them sq." j we eu
Sec. 21. 'lrhat the ewuer, agent, or superintendent of any brewery, vesmwB,{es Sm sels, or utensils used 111 making fermented liquors, who shall evade, 01*
ro¤·¤»·¤d1¤[€, &¤:, attempt to evade, the payment of the mx thereon, or ii-audldeutly neglect p“£;";: Sm;‘£ or refuse to hmke true aud exact entry and report of fha same in the I mgm (:t‘r1é: manner reqzhred by law, or to do, or cause to be done, dny of the things gc., Lg do what by law requxred to be done by him as aibresaid, or who shall intentionally ¤¤m*?:&;¢}m$¤; make false entry in said book or in said statement, or knowingly allow or any making mm Frocure the same go be deue, ehall forfeit, for every such offence, all the cxx€·£ £;g xquors maide by him or for hxm, and ah the vessels, utensils, and appar-
- 0 bM.°mml · ums used in making the same, and be liable to a penalty of not less than
mug md im. five hundred 110l‘ more than one thousand dollars, to be recovered with prnwument. e0sts of su1t,—a.ud shall be deemed guilty of a misdemeanor and shall be I Penahy upon imprisoned for a. term not exceeding one year. And an, brewer who h':g°' tg"k“°€‘ shall neglect to keep books or refuse t fh y ‘ ng ecp m » 0 urms the account and duphcabe bookg, 3;;;. ;‘;;%Sf deffog1d8d hy law, or shall refuse to permit the proper officer to
IE6 F Fpks m the manner provided, shall, for every such refusal r gag egg or BIC and pay the gum of three hundred dollars.
_ EC. . That the commxsmouer of internal revenue shall cause to be
