3. BREWER TO KEEP RECORDS.

Every brewer* must keep, from day to day, for the inspection of the collector, a record, which shall be open at all times, from sunrise till sunset (except Sundays), of the quantity or number of barrels, and fractional parts of barrels, of fermented liquors made and sold, or removed for consumption and sale. Where several kinds of liquors are made, separate accounts must be kept. (§ 51.)

Under the act, before amendment, a record was required to be kept of the quantity of grain or other substances put in the mash-tub. This is now dispensed with. These records and general accounts are to be verified by the person making them, by oath or affirmation before the collector or any officer authorized by the laws of the State to administer the same. records are to be verified, in substance, as follows:

The

"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 barrels." (§§ 51, 52.)

amounting to

In case the original entries were not made by the brewer himself, he must subjoin to the oath or affirmation the following:

"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." (§ 53.)

4. PENALTIES AND FORFEITURES.

For a neglect or refusal to make true and exact entries and reports of the same, "or to do, or cause to be done, any of the things by this act required to be done," the offending party must forfeit, for every such neglect, all the liquor made by him, and all the vessels used in making the same, together with $500, to be recovered with costs of suit.

*We use the word Brewer as including (in the words of the statute) "the owner or occupant of 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, as agent for the owner or occupant, or shall have in his possession or custody any vessel or vessels intended to be used on said premises in the manufacture of beer, lager beer, ale, porter or other similar fermented liquors, either as owner, agent or otherwise."

In such case the liquor, and vessels used in making and containing it, may be seized and held by the collector until a decision may be had according to law. The seizure must be made, however, within thirty days after the occurrence of the neglect; and the proceedings to enforce the forfeiture must be commenced by the collector within twenty days after the seizure.

These proceedings to enforce such forfeiture of property are to be in the nature of a proceeding in rem, in the United States circuit or district court for the district where the seizure is made, or in any other court of competent jurisdiction. (§ 54.) See COLLECTION OF THE TAX, ante, p. 20.

In addition to this general provision, section 56 imposes a penalty of $500 for any neglect to furnish the assessor or assistant assessor with the monthly abstract, when requested, or to furnish an examination of the books whenever the officer shall lawfully desire it. (§ 56.)

If the duty is not paid to the collector at the time of rendering the account to him, the person chargeable therewith is liable to pay, in addition, ten per cent on the amount of the duties due; and, until paid, they remain a lien upon the brewery, the stills, boilers, vats, and other implements belonging to it. (§ 55.)

Distraint. If not paid, with the addition, within ten days after it shall have become due, the amount may be recovered by distraint and sale of the goods, chattels, and effects of the delinquent; and in such case the officer is required to make an account of the property distrained, a copy of which, signed by the officer, is to be left with the owner, at his dwelling, with a note of the sum demanded, and the time and place of sale.

The officer must thereupon advertise in a newspaper within the county, and post a notice at the post-office nearest the party's residence, or at the court-house of the same county, if within ten miles, which notice must specify the articles distrained and the time and place of sale,-the time not to be less than ten days from the date of the notice, and the place within five miles of the place of making the distraint.

If, however, prior to the sale, payment or tender is made of the full amount demanded, together with the costs and disbursements allowed by the State or Territory, the property may be restored.

Otherwise the sale will be had, and the amount due, with

costs, &c., will be retained from the proceeds; and, in addition, a commission of five per cent on the amount collected for the revenue, for the use of the officer.

If any overplus remains, it must be paid over to the party whose goods have been distrained. (§ 55.)

See COLLECTION OF THE TAX, ante, p. 20.

BEND AND BUTT LEATHER.

See LEATHER, infra.

BENZOIN.

See COAL OIL, infra.

BICARBONATE OF SODA.

See SALERATUS, infra.

BILLIARD TABLES.

[License, if kept for hire, $5 for each table; if kept for use, duty, $10 for each table.]

1. THE DUTY.

"billiard room,"

Public tables.-The license to keep a having one table, is $5; and when having more than one, $5 for each additional table.

Every place or building where billiards are played, and open to the public, with or without price, is regarded a billiard room under the act. (§ 64, subd. 20.)

Private tables.-The duty on tables kept for private use is $10. (§ 77.) (8

If a private person keeps more than one table, he must pay $10 for each. (Com'r Boutw., N. Y. Ev. Post, Oct. 21, $62.)

The wording of section 77-" keeping any carriage, yacht, and billiard table "-has led to the inquiry, whether a person must possess all these to be made liable to the duty. It is very clear that the duty is imposed upon persons keeping any carriage, and, as a second class, such as may possess any yacht, and, as a third class, such as may possess any billiard table. (Com'r Boutw., Decis. No. 15.)

Of course, tables kept for private use, and so taxed, do not require a license; and, if licensed for public use, are not subject to the private-use duty. (Com'r Boutw., N. Y. Trans., Oct. 31, '62.)

For the manner of obtaining license and perpetuating the same to a successor, &c., see LICENSES, infra.

2. THE DUTY, HOW AND WHEN PAID.

The duty on billiard tables kept for use or hire is to be paid at the time of rendering the annual statement to the assistant assessor, on the first Monday of May of each year (§ 6). The return does not require an affidavit.

BLANK BOOKS.

[Duty, three per cent, ad valorem.]

The commissioner has decided that blank books are a manufacture, and, as such, liable to a tax of three per cent, ad valorem. They are clearly not embraced in the seventy-fifth section, exempting printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications. (Com'r Boutw., N. Y. Trib., Nov. 8, '62.)

See STATIONERS, infra.

BOATS.

Boats, including small ships' boats, canal boats, &c., are subject to an ad valorem duty under the amendatory act of March 3, 1863.

See SHIPS AND VESSELS, infra.

BONDS (Canal and Turnpike).

[Duty, three per cent on interest or coupons.]

Bonds or other evidences of indebtedness issued by a canal company, slack-water corporation, or turnpike company, payable in one or more years, upon which interest is payable, or coupons representing interest are issued, are subject to a duty of three per cent on their amount.

The company is authorized, after July 1, 1863, to withhold the tax from payments on account of interest or coupons.

This duty is imposed by the amendatory act of March 3, 1863. The requirements concerning returns, payment of the duty, &c., are the same as those obligatory upon railroad companies. The title next following may be consulted for these.

The penalty for neglect to make returns is $500. (Act of March 3, '63, § 8, p. 269.)

Canal and turnpike companies, &c., pay a duty of three per cent on declared dividends, also.

See DIVIDENDS (CANAL); and DECISION No. 84, page 306, infra; also, DECISION No. 98, page 312, infra.

BONDS (Railroad).

[Duty, three per cent on interest or coupons.]

1. THE DUTY.

Railroad bonds or other such evidences of indebtedness, issued by railroad companies, upon which interest is payable, or coupons representing the interest are issued, are subject to a duty of three per cent on the amount of such interest or coupons. The company are authorized to withhold this amount from their payments of the interest or coupons due after September 1, 1862; and the duties so deducted, and certified by the president or other proper officer, is a receipt and discharge, to that amount, of the company. (§ 81.)

The company may assume the tax, provided the Government receives its just proportion-the amount paid to stock or bond holders being ninety-seven one-hundredths of the sum which three per cent is estimated. (Com'r Boutw., Decis. No. 66.)

upon

When bonds are issued by a State, county, city, or town, in aid of a railroad company, whereof the interest is to be paid by the company, the Government tax of three per cent must be withheld, although neither bond nor coupon may express the liability of the company, such an arrangement being virtually an endorsement of the company's bonds by the said State, city, or town; whether the interest is paid by the State, county, city, or town, and received from the railroad company, or paid by the company directly to the bondholders, is immaterial. In either case the managers of the company must account to the Government for the tax. Where bonds are issued by, or in aid of, a railroad company, the interest of which is made payable in a foreign country, such interest will not be subject to taxation under the eighteenth section of the excise law. (Comr. Boutw., Decis. No. 84.)

See DECISION No. 98 on page 312.

2. PAYMENT OF THE DUTY.

The duty is to be paid semi-annually.*

Returns are to be made to the commissioner, at Washington, within thirty days after the time fixed for paying any interest on bonds or coupons, or dividends, and as often as every six months,* containing an account of the duties received

*Commissioner Boutwell, in Decision No. 66, decides that returns are to be rendered quarterly, commencing October 1, 1862.