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In what manner entry of premises, &c., is to be made.
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5. [2]
Every person carrying on any trade or business under or subject to any law or laws of excise, and required by any Act or Acts relating to the revenue of excise to make entry at the next office of excise, or to give notice to the officers of excise, of any house, building, place, vessel, or utensil used in carrying on such trade or business, shall make such entry by delivering such true and particular account as by the Act or Acts relating to such trade or business is required to the officer of excise in whose survey such house, building, place, vessel, or utensil shall be intended to be used;
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