Page:United States Statutes at Large Volume 14.djvu/196

included in estimating the commissions of such collector and of the assessor of the same district.

Brewers to obtain from collectors the proper stamps, and affix upon the tap of each barrel, &c. a stamp denoting the tax thereon. Sec. 53. And be it further enacted, That every brewer shall obtain, from the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon application to him, the proper stamp or stamps, and shall affix upon the spigot-hole or tap (of which there shall be but one) of each and every hogshead, barrel, keg, or other receptacle, in which any fermented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax required upon such fermented liquor,Mode of affixing the stamp. in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg, or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of affixing such stamp or stamps as aforesaid,Stampts to be cancelled, and how. cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every brewerPenalty for not affixing or not cancelling stamp, or affixing fraudulent ones. who shall refuse or neglect to affix and cancel the stamp or stamps required by law in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of one hundred dollars for each barrel or package onFine and imprisonment. which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year.

Penalty for selling, purchasing, receiving, &c. fermented liquor in any vessel from a brewery, &c. without a stamp, or with a false stamp, &c.;

Sec. 54. And be it further enacted, That any brewer, carman, agent for transportation, or other person, who shall sell, remove, receive, or purchase, or in any way aid in the sale, removal, receipt, or purchase of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery or brewery warehouse, upon which the stamp required by law shall not have been affixed, or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once cancelled is used a second time; and any retail dealer or other person, who shall withdraw or aid in the withdrawalfor withdrawing such liquor from the vessel, without defacing the stamp, or from a vessel not stamped; of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fradulent stamp is affixed, shall be liable to a fine of one hundred dollars, and to imprisonment not more than one year. Every person who shall make,for making, selling, or using false stamps or dies, &c. sell, or use any false or counterfeit stamp or die for printing or making stamps which shall be in imitation of or purport to be a lawful stamp or die of the kind before mentioned, or who shall procure the same to be done, shall be imprisoned for not less than one nor more than five years: Provided,Brewers selling at retail from brewery to affix and cancel proper stamps; That every brewer, who sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamp or stamps upon the hogsheads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantityto keep account of quantity sold; so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same may have been contained, andto report under oath to assessor monthly, and to send duplicate to collector; shall make a report thereof, verified by oath, monthly to the assessor, and forward a duplicate of same to the collector of the district; And provided further, That brewers may remove malt liquors of their own manufacture from their breweries or other places of manufacture to a warehousemay remove certain malt liquors in certain quantities from brewery to warehouse without stamps.
Stamps to be affixed when liquor is sold or removed. or other place of storage occupied by them within the same district in quantities of not less than six barrels in one vessel without affixing the proper stamp or stamps, but shall affix the same upon such liquor when sold or removed from such warehouse or other place of storage. But when the manufacturer of any ale or porter manufactures the same in one collection district, and owns, occupies, or hires a depot or warehouse for the storage and sale of such ale or porter