Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1813-09-13
BY Authority.
LAW OF THE UNITED STATES.
AN ACT
Laying duties on Sugar refined within the
AN ACT

BE IL enacted by the Senate and House
Of Representatives. THE United States of H.
niericd, ia Congress assembled, That from
and after the FIRST day OF january next, there
ne levied, collected and paid, upon all sugar
which shall be refined within the United
States, duty of four cents per pound
4 oec. IND be itfarfher enacted. That ev-
Sry rem .r OF sugar, who shall be such inn
, nietiss-iy before and on the first day of Jan
nary next, shall, on The said day, and every
Jehner of sugar who shall be and become
such after the said day, shall, twenty days at
the least previous to commencing thebusiness
CT refining sugar, make true and exact entry
and report III writing to the collector, APP
pointed by virtue OF the act entitled " an act
Tor the assessment and collection of direct
taxes and internal duties," for the collection
district in which shall be the house or build
ing where he or She shall carry on, or intend
TO carry on, The said business, of every house
or building where such business shall be by
him or her carried on, or intended SO To be,
and OF every pan or boiler, together with the
capacity OF each, winch he OF she shall have
n employ for the purpose of refining sugar,
and shall also give bond in the SUM OF five
thousand dollars, with condition that he or
she shall and will enter or cause to be
entered, i'll book or paper to be kept for
that purpose, all sugar which he or she shall
refine or cause to be refined, and OF the guam
titles, from day 10 day, by him or her sent
out or caused To be sent out Vt the house or
building where the same shall have been re-
tihed, and shall, ON the first day of a pril,
July, October and January IN each year, reu-
der d just and true account of all the refined
sugar which he on she shaiihave sent out, or
caused or procured 10 DC sent out, from the
first time OF his or her entry and report a
1oresaid, until the day which shall first en-
sue, of the days above mentioned, for the
rendering OF such account, and thencefofth
succeSsvely, from the time when such &C"
CONT ought to have been, and up to which it
shall have been last rendered, until the day
ncX' tAereaitcr, OF the days above mem Toned
for the rendering OF such account, producing
and showing herewith the original book or
paper, whereon the entries from day to day,
TO be made as aforesaid. have been mad,
and he OF she shall, At the time OF renderip..
each account, pay or secure the duties which
by tins act ought to be paid upon the refined
sugar III the said account mentioned and If
any such rehner shall omit To make any such
entry or report, he or she shall forfeit and
lose every pan or boiler which he or she shall
have and use for the purpose of refining SUI
gar, and shall also forfeit the sum of FIVE
hundred dollars, to be recovered with Costs
o. suit
Sec, s. Ind be IL further er acted, That e.
very such rei1ner shall yearly, being there
unite required oy the collector aforesaid,
make oath or affirmation, according to the
best of has or her knowledge and relief, that
the accounts which have been by him or her
rendered OF the quantities Of refined sugar by
him or her sent cut, or procured or caused
TO DC sent out OF the house or building where
the san.e shall have bgsn manufactured, have
been just and true.
Sec. !. ind &c IL further enacted, That
IT any person shall knowingly and with de-
sigr, falsely swear or affirm touching any of
the matters herein before required to be ".
Tihed by oath or affirmation, lie or she shall
be deemed guilty Of wi!iul and corrupt PERU
ny
Sec. S. Ind be il furtker enacted. Tha,
every rehner OF sugar shall at each time f
Jend ermg an account, as hereit before re-
Quired, make a true and particular report 6 {
the buildings, pans and boilers which he or
she, at any time since that ofreEdering hi, or
her last account, hath used or kept, x shall
then have, use or keep for carrying on the
said business of refining sugar, on pain of for,
teiting Tor each and every neglect or omiss-
OH all such pans and boilers, together with
the sum of i've hundred dollars, to be rcco
vered with costs oil suit.
sec 6. ind be IL further enacted, That
all refined sugar which SHAH nave be, II
manu- cured or made within the United
States in manner aforesaid, after the said
first day of January mex; whereof the duties
Aforesaid have not been duly paid or sscur
ed, according to- the true intent and meaning
ct this act, shall upon default being made in
The paying or securing OF the sad duties, be
forfeited, and shall aud may &c seized as for
teited, by the collector aforesaid OF officer OF
the customs.
Sec. z. ind be IL further enarted, That
it shall be lawful for every such refiner of
sugar, at his Orher option, either 10 pay, up
on the rendering of ms or her accouu. as A.
fnresaid, the duties which shalt thereby aD-
pear 20 be due and pay able, with a dcduc
tIou or abatement OK SIX per cent. for prompt
"a -aei3, OF to give bond with one or more
sureties, to the satisfaction Of the collector.
~ wnum such aC cOaht shall be rendered for
the pay ment of the SAID duties, AZ the exDi-
ration OF nue months thereafter: Pro1daed,
That TO person whose bond Tor any Of the
SAID duties shall rCinan, unpa d, beyond the
term allowed tor the payment thereof. shalt
be entitled 60 future CreGu Tor any Of the
said duties, so long a. sGCn DOndSlIaI remain
unpaid.
sec 8. IND be it ./uriaer enacted, That
the duties hereby LAID upon sugar refined
within the Unned States, shall and may DC
drawn back upon all such II the said sugar
rehucd within tie United States after the &
3oresaid inst day OF January next, which af