taken as aforesaid: "I do swear (or affirm) 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." Subjoined oath o the owner, agent, in certain cases. or superintendent, lager beer, ale, liquors. Mode of reckon ing fractional parts SEC. 64. And be it further enacted, That there shall be paid, Duty on beer, on all beer, lager beer, ale, porter, and other similar fermented porter, and other liquors, by whatever name such liquors may be called, a duty of similar fermented 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; which duty shall be paid by the owner, agent, Duty paid at the or superintendent of the brewery or premises in which such fer- time of rendering mented liquors shall be made, and shall be paid at the time of accounts. rendering the accounts of such fermented liquors so chargeable with duty, as hereinafter required: Provided, That fractional parts of a barrel shall be halves, thirds, quarters, sixths, eighths, and sixteenths; and any fractional part containing less than onesixteenth shall be accounted one-sixteenth; more than one-sixteenth, and not more than one-eighth, shall be accounted oneeighth; more than one-eighth, and not more than one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than one-quarter, shall be accounted one-quarter; more than onequarter, and not more than one-third, shall be accounted onethird; more than one-third, and not more than one-half, shall be accounted one-half; more than one-half shall be accounted one barrel: Provided, further, That beer, lager beer, ale, porter, and other fermented liquors in bottles, shall be assessed, according to the quantity contained therein, at the rate of one dollar for thirty-one gallons, when the duty has not been previously paid on the liquors contained therein. Beer, &c., in bottles, to be assessed according to the quantity contain'd therein. Persons owning or occupying any keep a book where brewery, &c., shall he shall enter the made, also the sumption or sale; all times open to SEC. 65. And be it further enacted, That every person owning or occupying any brewery or premises used or intended to be used for the purpose of brewing or making such fermented liquors, or who shall have such premises under his control or superintendence quantity, &c., of as agent for the owner or occupant, or shall have in his possession fermented liquors or custody any vessel or vessels intended to be used on said quantity sold or premises in the manufacture of beer, lager beer, ale, porter, or other removed for consimilar fermented liquors, either as owner, agent, or otherwise, said book to be at shall, from day to day, enter or cause to be entered in a book to the assistant as be kept by him for that purpose, and which shall be open at all sessor. times, (except Sundays,) between the rising and setting of the sun, for the inspection of said assessor, assistant assessor, collector, deputy collector, or inspector, who may take any minutes or memorandums or transcripts thereof, the quantity, packages, or number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold, or removed for consumption or sale, keeping separate account of the several kinds and descriptions; and shall render to said assessor or assistant assessor, on the first day of each month' in each year, or within ten days count to be renthereafter, a general account in writing, taking from his books, of day of each month. the quantity or number of barrels and fractional parts of barrels of each kind of fermented liquors made, and also of the quantity sold, or removed for consumption or sale, for one month preceding said day; and shall verify, or cause to be verified, the said entries, A general ac dered on the first verified by oath or sistant assessor. and pay the duty. Where the man &C... depot for storage sistant assessor may grant permis. sion for removal. Duty to be paid in the district to Account to be reports, books, and general accounts, and the facts therein set forth, affirmation before on oath or affirmation, to be taken before the assessor or assistant the assessor or as assessor, or other competent officer, according to the form required Forward dupli- by law; and shall immediately forward to the collector of the cate to collector district one of the said duplicate accounts, duly certified by the assessor or assistant assessor, and shall also pay to the said collector the duties which are imposed by law on the liquor made and sold, or removed for consumption or sale, and in the said accounts mentioned, at the time of rendering the duplicate account thereof as aforesaid. But where the manufacturer of any beer, lager beer, ufacturer of beer, or ale, manufactures the same in one collection district, and owns manufactures or occupies a depot or warehouse for the storage and sale of such district and has a beer, lager beer, or ale in another collection district, he may, inand sale of the stead of paying to the collector of the district where the same was same in another manufactured the duties chargeable thereon, present to such ascollection district. sessor or assistant assessor an invoice of the quantity or number of barrels about to be removed for the purpose of storage and sale, specifying in such invoice the depot or warehouse in which he inAssessor or as- tends to place such beer, lager beer, or ale; and thereupon such assessor or assistant assessor shall indorse on such invoice his permission for such removal, and the assessor or assistant assessor shall, at the same time, transmit to the collector of the district in which such depot or warehouse is situated a duplicate of such invoice; and thereafter the manufacturer of the beer, lager beer, or ale so removed shall render the same account, and pay the same duties, and be subject to the same liabilities and penalties as if the beer, lager beer, or ale had been manufactured in the district to Commissioner which the same has been removed. The Commissioner of Internal prescribe Revenue may prescribe such rules as he may deem necessary for the purpose of carrying the provisions of this section into effect. SEC. 66. And be it further enacted, That the entries made in brewer's book re- the books required to be kept by the foregoing section shall, on fied by oath or af said first day of each and every month, or within ten days thereperson or persons after, be verified by the oath or affirmation of the person or perby whom they sons by whom such entries shall have been made, which oath or the oath or affirm- affirmation shall be certified at the end of such entries by the ation certified by assessor or assistant assessor, or other competent officer administering the same, and shall be, in substance, as follows: "I do swear (or affirm) 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 fermented liquors either brewed, or brewed and sold at the brewery owned by in the county of -, amounting to barrels." SEC. 67. And be it further enacted, That the owner, agent, or other persons to be superintendent aforesaid, shall, in case the original entries required to be made in his books shall not have been made by himself, subjoin to the oath or affirmation the following oath or affirmation, to be taken as aforesaid: "I do swear (or affirm) 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.” which the same has been removed. may rules. Entries made in quired to be veri firmation of the were made, and the assessor or assistant assessor. Oath. Entries made by verified. Oath. Penalty for neg reports, &c. SEC. 68. And be it further enacted, That the owner, agent, or leet to make true superintendent of any vessel or vessels used in making fermented liquors, or of any still, boiler, or other vessel used in the distillation of spirits on which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do or cause to be done any of the things by law required to be Forfeiture stills, &c. of As to time of done as aforesaid, shall forfeit for every such neglect or refusal all Proceedings in T'en per centum added for neglect to pay duties. SEC. 69. And be it further enacted, That in all cases in which the duties aforesaid, payable on spirits distilled and sold, or removed for consumption or sale, or beer, lager beer, ale, porter, and other similar fermented liquors, shall not be paid at the time of rendering the account of the same, or at the time when they shall have become payable, as herein required, to the collector or deputy collector of the district, the person or persons chargeable therewith shall pay, in addition, ten per centum on the amount thereof; and, until such duties, with such addition, shall be paid, they shall be and remain a lien upon the distillery where such liquors have been distilled, and upon the brewery where such distillery, &c. liquors have been brewed, and upon the stills, boilers, vats, and all other implements thereto belonging, and upon the lot or tract of land whereon the distillery or brewery is situate, until the same shall have been paid. And in case of refusal or neglect to pay said duties, with the addition, within ten days after the same shall have become payable, the amount thereof may be recovered by distraint and sale of the goods, chattels, and effects of the delinquent. Duties a lien on Distraint. Penalty of $300 ŠEC. 70. And be it further enacted, That every person licensed as aforesaid to distil spirits, or licensed as a brewer, who shall for neglect, &c. neglect or refuse to furnish the account and duplicate thereof, as h-reinbefore provided, or who shall refuse to permit the said assessor, assistant assessor, collector or deputy collector, or inspector to examine the books in the manner provided for, when requested, shall, for every such refusal or neglect, forfeit the sum of three hundred dollars. LICENSES. Trades and oc licensed. SEC. 71. And be it further enacted, That no person, firm, company, or corporation shall be engaged in, prosecute, or carry on cupations to be any trade, business, or profession, hereinafter mentioned and described, until he or they shall have obtained a license therefor in the manner hereinafter provided. obtain license. SEC. 72. And be it further enacted, That every person, firm, Requirements to company, or corporation required by this act to obtain a license to engage in any trade, business, or profession, for which a Penalty for not taking out a li cense. Distribution fines. license is required by law, shall register with the assistant assessor of the assessment district, in which he shall design to carry on such trade, business, or profession, first, his or their name or style, and in case of a firm or company, the names of the several *persons constituting such firm or company, and their places of residence; second, the trade, business, or profession for which a license is desired; third, the place where such trade, business, or profession is to be carried on; fourth, if a rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses; if an innkeeper, the yearly rental value of the house and property to be occupied for said purpose; if not rented, the assistaut assessor shall value the same. All of which facts shall be returned duly certified by such assistant assessor, both to the assessor and collector of the district; and thereupon, upon payment to the collector or deputy collector of the district the amount as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade, business, or profession. SEC. 73. And be it further enacted, That if any person or persons shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which trade, business, or profession, a license is required by this act, without taking out such license as in that behalf required, he, she, or they shall, for every such offence, besides being liable to the payment of the tax, be subject to imprisonment for a term not exceeding two years, or a fine not exceeding of five hundred dollars, or both, one moiety of such fine to the use of the United States, the other moiety to the use of the person who shall first give information of the fact whereby said forfeiture was incurred. Conditions of li cense. SEC. 74. And be it further enacted, That in every license to be taken out under or by authority of this act shall be contained and set forth the purpose, trade, business, or profession for which such license is granted, and the name and place of abode of the person or persons taking out the same; if for a rectifier, the quantity of spirits authorized to be rectified; if by a peddler, whether authorized to travel on foot, or with or [one,] or two, or more horses, the time for which such license is to run, and the date or time of granting such license, and (except in the case of auctioneers and peddlers) the place at which the trade, business, or profession for which such license is granted shall be carried on: Proviso against Provided, That a license granted under this act shall not authorize earrying on busi- the person or persons, (except lawyers, physicians, surgeons, denplace than de- tists, cattle brokers, horse dealers, and auctioneers,) or firm, comscribed in license. pany, or corporation mentioned therein, to exercise or carry on ness in any other the trade, business, or profession specified in such license in any other place than that mentioned therein, or otherwise provided; but nothing herein contained shall prohibit the storage of goods, wares, or merchandise in other praces than the place of business nor the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, or at their principal office or place of business, provided no goods, wares, or merchandise shall be kept for sale at said office. Must produce And every person exercising or carrying on any trade, business, or profession, or doing any act for which a license is required, shall, on demand of any officer of internal revenue, produce such cense on demand officer. Licenses to ex license, and unless he shall do so may be taken and deemed to Removals au To be indorsed SEC. 75. And be it further enacted, That upon the death of any person or persons licensed under or by virtue of this act, or upon the removal of any person or persons from the house or premises at which the trade, business, or profession mentioned in thorized. such license, was authorized, it may and shall be lawful for the collector to authorize, by indorsement on such license, or otherwise, as the Commissioner of Internal Revenue shall direct, the on license. person or persons so removing, as aforesaid, to any other place, to carry on the trade, business, or profession specified in such license, at the place to which such person may have removed, or the executors or administrators, or the wife or child of such deceased, Exec'rs, &c., may person, or the assignee or assigns of such person or persons so carry on business. removing as aforesaid, who shall be possessed of and occupy the transferred. house or premises before used for such purpose as aforesaid, in like manner to exercise or carry on the same trade, business, or profession mentioned in such license, in or upon the same house or premises at which said person or persons, as aforesaid, deceased or removing as before mentioned, by virtue of such license before exercised or carried on such trade, business, or profession, for or during the residue of the term for which such license was originally granted, without taking out any fresh license for the residue. of such term, until the expiration thereof: Provided, always, That a fresh entry of the premises at which such trade, business, Licenses may be New entry of li or profession shall continue to be exercised or carried on, as afore- cense to be made. said, shall thereupon be made by and in the name or names of the person or persons to whom such authority, as aforesaid, shall be granted. suit, &c. Proviso. SEC. 76. And be it further enacted, That in every case where License to be tamore than one of the pursuits, employments, or occupations, here- ken for each pur inafter described, shall be pursued or carried on in the same place by the same person at the same time, except as therein mentioned, license must be taken out for each according to the rates severally prescribed: Provided, That in cities and towns having a less population than six thousand persons according to the last preceding census, one license, if so applied for, may embrace the business of land warrant brokers, claim agents, and real estate agents, upon payment of the highest fee for licenses applicable to either one of said pursuits. to employ other SEC. 77. And be it further enacted, That no auctioneer shall Auctioneers not be authorized, by virtue of his license as such auctioneer, to employ persons, nor to seli any other person to act as auctioneer in his behalf, except in his at private sale. own store or warehouse, or in his presence, or by virtue of said license to sell any goods or other property at private sale; and any auctioneer who shall sell any goods or commodities, other- Penalty |