The enquirer. [volume] (Richmond, Va.) 1804-1815, 1815-01-07

portion OF The duty laid by til such carriage,
aud thC harness use therel,r az time from which
hr shall commence the kseping o' such carriage the
erd 1t the month at cmber thea next ensuing shall
bear - the whole yea all b. eut d to- se may de-
mand like certificates sab Ct nevertheless to the con
ditlons before and hereinafter provided.
Sec. L. .qndte il further enacted That any person
havry or keeping any carr,age subject duty, who
shall make untrue defective entry, to evade the
"hoeor any part OF tie duty usty ans, uly payable
according to this act, shall lose the SUN paid pursuant
70 SUCH Untrue or defective enty and where such un
true ardtefectve entry bath been made on whers no
entry shall ne made where there shall be a neglect
payment alter entry such person SHALL moreover. in
ADDITION thereto Ut any time thereafter, on personal
appncauoa and demand at the house, dwelling
place OF abode of such person by the proper coec-
tor be liable anu shall pay the duty BY this imposed
With further SIM double the aInouht thereof one
oiety OF which last slm shalt no To theuse Of the IT,
States aud the other moetv thereof the of the
person. who, collector, shall first discover, Il other
than collector shall first inform in such case which
duty, With the said addition, shall be collected by dis
tress and sale Of the goods and ehsttes ct the person
by whom the same shall be dse. And in everycase
~herethe ownerof carriage shall fail to enter the
same IN conformity 10 the PROVISIONS of this act the
collector shall have power, ard he is herc authorised
TO determine, the GLASS which such carriage belongs
and 10 biz the duty payable on the sa..e.
Sec ). find be firter e1u;cfeG That IN all cases
where any duty shall be cole ste pursuant 10 this act
whether by distress Otherwise certificates shall he
granted for each carriage in be prescrb-
cd. ,
Sec. s. find Be 81 further enacted That in case
question shall arise IN the execution OF this act whe-
thera carriage is exclusively employed in usbandrv
or for The rsnsportato of goods such carriage shall
be deemed not to be employed, unless proof 10 the
contrary be adiuced BY the owner or keeper there
Of
Sec. z Ind BE- IL l.,sher enacted That In case any
entry OF a carriage may have been made under the
Act laying duties on carriages for the convey ance OF
persons, passed July 9th, one Thousand eight hun
dred and thirteen, for period extending beyond the
hst day OF january next it shall he the duty of the
owner or keeper thereoe, notwithstanding, to renler
the entry required ny he second section OF this act TO
the proper Collector, and pay him such sum- as
with any duty previously pad hall amount 10 the
whole duty PAYABLE according % act Oh such car
rage and the harness cd therefor, subject in Of
neglect or failure 10 p1opOronatc part Of the penal.
y imposed in the fourth section of this act which nav
Inent shall be endorsed on any certificate which may
have been granted ~.
Sec. S. find be IL firths- erActed That whenever
hereafter there shall be general assessue nt made
throughout the United States, it shall be the duty of
the principal assessor in each c1ilecuon district agrce-
bly, to Instructions TO be given by the Secretary of the
treasury, 20 cause list of carriages liable TO duty
with the valuation thereof, fixed in this act 10 be
made out and delivered to the collector for such dis.
trIct according to which vaiatious far the came
may apply, the duties hereby imposed shall he there
after assessed and collected Pro1ide That the own
er or Keeper % carriage ifabc duty shall not be
thereby released from the obligation to make the eniry
hereby required to be made: find provided fia'thef
hat carriages that are not contained IN said list shall
be also liable to duty.
Sec. g. lind Be II further enacted TIL the several
provisions Of An making further provision for the
collection oinernsl duties, and for the appointment
and compensation OF assessoS passed the second day
m August, one thousand eight hundred and thirteen,
sa, ad are hereby declared 10 apply inull force tn
the 'iuties laid By aud to be collected under this act
the same as ii such duties and this act were recognized
therein, which said duties shall be collected BY the
anne collsc tois, IN same manner, for the
m .pHn IL Il
oy established n relation TO the other internal auties
All The obligations, duties, and penalties, thereby I'M
posed upos collectors, hereby imposed upon the
collectors OF The duties laid by this act
Zee. 10 ind be H further enacfe3 That towards
establishing adequate provide for the paw
neht OF the expences of government for the punctua
payment Of the public debt principal and interest con-
acted anu to be contracted, according the of
the contracts respectively and for creating adequate
sinking fund, gradually reduce and eventually to cx
gush the public debt contracted and be contract
ed the nterns duties laid and imposed by this set *
those LAID and imposed by the" Act laying duties on
carriages Tor the conveyance Of persons passed tver-
ty fourth July, Thousand eight hund. cd aud dlr-
teen, SO tar the hereby abolished shall
be lad, LEVIED and collected during the present war
between the u States and Great Drtain and until the
purposes aforesaid shall be completely accomplished,
any ungin any aet Of Congress the contrary there
OF m any wise Notwithstanding. Aud for eectlsl APP
pcatOn OF the revenue to be raised by and from the
sad internal dutIes TO the purposes aforesaid in doe
hereby
pledged Pr01Tded drsaps. That whenever Congress
shall deeJntexpedient tn alter reduce change the
sald internal duties, any either OF shallbe
lawful 50 to do, upon providing and substituting by
law at the same time, and for the purposes other
duties which shall be equally productive with the du-
ties so altered reduced changed Pro1sdc further
hat nothing in this act contained shall be deemed or
construed IN any wise to resciad or impair any specific
appropriation Of the said duties Or any or either OF
them, heretofore made by law, but such appropriation
shall remain aud be carried into effect according to the
true intent and meaning Of The laws making the same
any thing IN this act TO the contrary thereof any wise
notwithstanding
Sec. II. find Be IL further enacted, Thatthe "Aot
laying duties carriages tor the conveyance of per-
sons, passed July twenty fourth thousand eigh,
huhdred and thtesn, shall after the thirty first
day OF December, thousand eight hundred and
fourteen, exoept so far as the may apply to the
collection Of duties which may have previously accrued
aad except so Ear entries may have been made on
duties paid under the same contemated in the 81.
yenh section of this act ProJied, That all fines pc
Dalties, and forfeiures, which have been or NAV be
incurred under the sad shall be recovered and dis
tributed, anti may be mtigated or remittcd IN like
manner as II the said had continued ull force &
virtue.
LING OyN- CLlEHES,
Speaker Of the House oG Representatives
JOHN G.4ILLiRRD.
President. uro temuore. de Eenafe-