Page:United States Statutes at Large Volume 14.djvu/195

set forth, by oath or affirmation to be taken before the assessor or assistant assessor of the district, according toBrewers, &c. to send duplicate of statement to collector. the form required by law, and shall immediately forward to the collector of the district a duplicate of said statement, duly certified by the assessor or assistant assessor. And said books shall be open at all timesBooks to be open to inspection of revenue officers. for the inspection of any assessor or assistant assessor, collector, deputy collector, inspector, or revenue agent, who may take memorandums and transcripts therefrom.

Entries in books to be verified monthly upon oath. Sec. 50. And be it further enacted, That the entries made in such books shall, on or before the tenth day of each month, be verified by the oath or affirmation of the person or persons by whom such entries shall have been made, which oath or affirmation shall be written in the book at the end of such entries, and be certified by the officer administering the same, and shall be in form as follows:Form of oath. "I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the 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 books shall not have been made by himself, subjoin thereto the following oath or affirmation, to be takenOath taken by owner, if original entries are not made by him. in manner as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters therein required by law, and that the same are just and true, and that I have taken all the means in my power to make them so."

Penalty for evading or attempting to evade payment of tax; Sec. 51. And be it further enacted, That the owner, agent, or superintendent of any brewery, vessels, or utensils used in making fermented liquors, who shall evade or attempt to evade the payment of the tax thereon, or fraudulently neglect or refuse to make true and exact entry and report of the same in the mannerfor fraudulently neglecting, &c. to make entry and report; by law required, or to do or cause to be done any of the things by law required to be done by him as aforesaid, or who shall intentionally make false entry in said book or in said statement, or knowingly allow orfor intentionally making a false entry. procure the same to be done, shall forfeit, for every such offence, all the liquors made by him or for him, and all the vessels, utensils, and apparatusForfeiture.
Fine. used in making the same, and be liable to a penalty of not less 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 shall be imprisonedImprisonment.
Penalty for neglecting to keep books, or furnish accounts, or for not permitting books to be examined. for a term not exceeding one year. And any brewer who shall neglect to keep the books, or refuse to furnish the account and duplicate thereof as provided by law, or who shall refuse to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars.

Stamps to be prepared denoting amount of tax to be paid on barrels, &c.;

Sec. 52. And be it further enacted, That the commissioner of internal revenue shall cause to be prepared, for the payment of the tax aforesaid, suitable stamps denoting the amount of tax required to be paid on the hogshead, barrels, and halves, quarters, sixths, and eighths of a barrel of such fermented liquors, and shallto be furnished to collectors, who shall keep two months' supply on hand; furnish the same to the collectors of internal revenue, who shall each be required to keep on hand, at all times, a supply equal in amount to two months' sales thereof, if there shall be any brewery or brewery warehouse in his district, and the same shall be sold by such collectors only to the brewersto be sold only to brewers.
Account to be kept of stamps sold. of their districts, respectively; and such collectors shall keep an account of the number and values of the stamps sold by them to each of such brewers, respectively; and the commissioner of internal revenue shallDeduction on sales to brewers. allow upon all sales of such stamps to any brewer, and by him used in his business, a decuction [deduction] of seven and one half per centum. AndCommissions of collector and assessor on account of sales of stamps. the amount paid into the treasury by any collector on account of the sale of such stamps to brewers shall be