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mented liquors, including grain and malt. And he shall render to the collector, or the proper deputy collector, on or before the tenth day of each monthly statemonth, a true statement, in writing, in duplicate, taken from his books, of the estimated quantity in barrels of such malt liquors brewed, and the actual quantity sold or removed for consumption 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, 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, inspector, or revenue agent, who may take memorandums and transcripts therefrom.
In a suit by a brewer against collector to recover taxes alleged to be illegally assessed and collected, it was held that the books required by the government to be kept by him, with proper explanations in respect to entries which appear in them, ought to constitute the best evidence in the case, and until it is shown that they cannot be produced or do not contain the desired information, resort cannot be had to the recollection or knowledge of witnesses. His return is to be To prove, therefore, to refer to his books.
a true statement taken from his books. the accuracy of his returns he has but Parol testimony is only required for the identification of the books. That being done, the books and returns speak for themselves. Bergdoll v. Pollock, 5 Otto, 337. See, also, United States v. Dooley, 21 Int. Rev. Rec. 115.
R. S. con
[SEC. 3337 a.] Act May 13, 1876 (19 Stat. 53). That nothing contained in section three thousand sec. 3337 three hundred and thirty-seven of the Re- strued. vised Statutes of the United States shall be so con
strued as to authorize an assessment upon the quantity of materials used in producing, or purchased for the purpose of producing, fermented or malt liquors, nor shall the quantity of materials so used or purchased be evidence, for the purpose of taxation, of the quantity of liquor produced; but the tax on all beer, lager beer, ale, porter, or other similar fermented liquor, brewed or manufactured, and sold, or removed for consumption or sale, shall be paid as provided in section three thousand three hundred and thirty-nine of said statutes, and not otherwise: ProCases of fraud vided, That this act shall not apply to cases of fraud: And provided further, That nothing in this act shall have the effect to change the present rules of law respecting evidence in any prosecution or suit.
Quantity of materials used not evidence, for purpose of
taxation, of quantity of liquor produced.
Tax to be paid as provided in
No change of rules of law as to evidence in suits, etc.
Monthly verification of entries in
SEC. 3338. The entries made in such books shall, on or before the tenth day of each month, be verified by the oath of the person by whom books. they are made. The said oath 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: "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 estimated quantity of the whole amount of such malt liquors brewed, and the actual quantity sold, and 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: "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."
barrel, how estimated.
SEC. 3339. There shall be paid on all beer, lager beer, ale, porter, and other similar fermented Tax on liquors, brewed or manufactured and sold, or liquors. removed for consumption or sale, within the United States, by whatever name such liquors may be called, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for any fractional part of parts of a a barrel. In estimating and computing such tax, the fractional parts of a barrel shall be halves, thirds, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one eighth shall be accounted one eighth ; more than one eighth, and not more than one sixth, shall be accounted one sixth; more than one sixth, and not more than one fourth, shall be accounted one fourth; more than one fourth, and not more than one third, shall be accounted one third; more than one third, and not more than one half, shall be accounted one half; more than one half, and not more than one barrel, shall be accounted one barrel; and more than one barrel, and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead. The said tax shall be paid by the owner, agent, or su perintendent of the brewery or premises in which such fermented liquors are made, and in the manner and at the time hereinafter specified.
Beer is not a "spirituous" liquor. In re McDonough, District Court D. Montana, February 5, 1892, Knowles, J., 49 Fed. Rep. 362. See, also, Sarlls v. United States, 152 U. S. 570.
No drawback allowed on fermented liquors exported. Fermented liquors may now be exported without payment of tax. See act of June 18, 1890, at end of this chapter.
Weiss beer taxable as a fermented liquor. Special, 153, dated January 4, 1875; 29 Int. Rev. Rec. 313.
Stamping imported malt liquors. Sec. 11, act March 1, 1879, ante, p. 343.
[SEC. 3339 a.] Sec. 21, act March 1, 1879 (20 Stat. 327). That the word "gallon," wherever used in the internal revenue law, relating to beer, lager beer, ale, porter, and other similar fermented liquors, shall be held and taken to mean a wine gallon, the liquid measure containing two hundred and thirtyone cubic inches.
Evading tax, making or procuring false entries, etc.;
SEC. 3340, as amended by Sec. 10, act March 1, 1879 (20 Stat. 327). Every owner, agent, or superintendent of any brewery, vessels, or utensils used penalty. in making fermented liquors, who evades, or attempts to evade, the payment of the tax thereon, or fraudulently neglects or refuses to make true and exact entry and report of the same in the manner required by law, or to do, or cause to be done, any of the things by law required to be done by March 1, 1879. him *** or who intentionally makes false entry in said book or in said statement, or knowingly allows or procures the same to be done, shall forfeit, for every such offense, all the liquors made by him or for him, and all the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand
Sec. 10, act
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 to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars.
Brewer failing to keep books. United States v. Foster, 2 Bissell, 453; United States v. Obermeyer, 5 Benedict, 541.
SEC. 3341. The Commissioner of Internal Revenue shall cause to be prepared, for the payment of Stamps, how such tax, suitable stamps denoting the amount sold. of tax required to be paid on the hogsheads, barrels, and halves, thirds, quarters, sixths, and eighths of a barrel of such fermented liquors, (and shall also Permits. cause to be prepared suitable permits for the purpose hereinafter mentioned,) and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand at all times a sufficient supply of permits, and a supply of stamps equal in amount to two months' sale thereof, if there be any brewery or brewery warehouse in his district; and such stamps shall be sold, and permits granted and delivered by such collectors, only to the brewers of their district respectively. Such collectors shall keep an account of the number of permits delivered and of the number and value of the stamps sold by them to each brewer; and the Commissioner of Internal Revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a deduction of seven and a half per centum. And the amount paid into the treasury by any collector on ac
7 per cent on
sales of beer