, 1862-06-27

ue Lei lonoWlng section Hfty.eeyen pertain
to the mode Of collection Of license fees on
persc1s engaged In the kinds Of business
specified in the compilation published iu yes
terouy@s TRIBUNE. The penalty for violation
is three tunes the amount Of the license af.
liked. Licences shall pass On the death or reno.
val OF holder to heirs and assigns, on l. fresh
Entry being made with the assessor. This i'm
]ott hy tie government in no wise prevents
licences for State and municipal purposes.
NASCFAcTunER's ARTICLES AND PRODUCTS,
Manufacturers shall furnish some statements
setting forth the place Where the manufacture
Is to be carried on, name Of the manufactured
Article, The proposed market for the same,
whether foreign or domestic, and generally
tie END and quantity manufactured or pro-
to 'f Be- Ss Moptys b4oaayss ,a sas
sales, and duties are to be paid
upon such amounts and values, and such
duty with the expenses Of levy are to be q
lien upon the property Of the manufacturer.
Taxes on all articles made In pursuance OF
fha!l be paid by the purchaser; For neglect
or refusal to par duties provided by this oct
on manufactured articles, as aforesaid, the
goode, wares and merchandise manufactured
and unsold By such manufacturer shall be for
feited to the United States. Immediate return
Commissioner of Internal Revenue by the
collector or deputy collector who shall make
sny such seizufe. Articles which the collec-
tor may adjudge perishable may be sold or
disposed Of before declaration Of forfeiture.
Said sales shall be made at public auction. a
act. ALI goods and products for the consump-
tion Of the manufacturer to the amount Of
$500 are exempt. In all cases ad va1orem du-
ties shall be estimated from actual sales.
The following is the section imposing tax
on cotton:
I'm nrd an or 4ba lot dar IF Aroust 1877 fbere
shall be levied, collected and paid 9 tar OF enc
half cent per pound On all cotton held or owned
Il bs 6er
on in the possession OF any peraon HhomsoeEer.
And further, II any person or persons, cor
o. a. o. pesons h
Of It's production before said tax shall have been
paid, such person OF persons corporation or asgo-
a9 o sRsies oba gb % Ss ana Rsy Il to @ a
ja1i'sdietion thereof: Provided, howevef,
over, that the Commissioner Of Internal Revenue
t. hereby authorized to make euch rules and rcgu-
lationR az he may deem proper for the payment Of
said tax at p1aees different from that Of the pro-
dnetten e Of said eott9n And provided faIthes
turer Of cotton fabrics, on the first day Of May.
eighteen hundred and si1ty y-tWo, and prior there
to. shall be exempt from the tax hereby imposed.
Whenever, by The provisions Of this bill,
duty is imposed upon any article removed
AVA NoooNA Rt4N4 VI S+AA3 II oA4A1A <HE5if VAIY
to such articles as are manufactured on OF
after the first day Of August, 1862, except in
cases where duty is specially assessed upon
articles manufactured prior to that date.
MISCELLANEOUS.
Sections 78 to 86 regulate the collection ot
imports On auction sales, public con7eyauces,
railroad bonds, banking institutions and in.
snrance companies, passports, and advertise
mtnts, infinitely providing for full and sworn
rtfnrnS from Ranh Eith nanaftiaa aft y-ad
Sections S. to %, under similar detail and re-
st1ictionE, regulate imposts On incomes.
STAMP DUTIES.
Sections 93 to 100 provide for the COLLECTION
OF stamp duties, to be paid as described in tht
| compilation in our last issue.
| The Commissioner Of Internal Revenue be, ami
il hereby, authorized to sell t. aud supply coliec
any other persons at his discretion with adhesi7,
| stamps On stamped paper. vellum or parchment
as as herein provided for: upon the payment, at th'
time Of delivery, Of the amount OF duties sail
| stampH. stamped paper, velum or parchment; u
allow and deduct from the aggregate amount @ e, o
| irg five per Centum as commission to the coilec
tors, postmasters, staioness. or other purchasers
PIT the cost OF any paper, velium Or ,parchnen
| allowance Of per centum as Aforesaid: Pro
| vided That no commission shaIl be allowed o.
any snm or snms 50 sold OF supplied Of les
That any proprietor or propEietors Of article
named in schedule G, who shall furnish his o
their oWn die or design for stamps to be use'
e6pectslly for his or their own property articles
shall be allowed the following discount, namely
on aMonats purchased at one time, if not les
than fifty nor more than five hundred dollars. fv
per centum; on amounts over five huudreG
dol1Rre, ten per ceutun. The Commissioner o
internal Revenue may from time to time malz
regnlations for the allowance Of such Of the stamp
issued under the provisions OF this act 81 ma
hare been Spoiled or rendered useless OF unit 70
the purpose intended, OF for which the owner ma
have no nee cr which through mistake nay hay
heen improperly OF unnecessarily used, or wher
the rates or dn1ies represented thereby hive bee
paid in error or re1littcd; aud such alIowanc
lowed for, Or By repaying the amount Or valne, al
ter dednctlng therefrom, in case Of repayment, til
sum OF five per centum. to the owner thereof,
Stamps can only be used for the particula
purpose for which each is designed Fac
case uf neglect to use stamp is subject to
fine Of $50, and the Instrument unstamped
invalid and sale Of unstamped article punish
able by fine CounterfeitiDg q stamp, alter
ing stamp or ma1iciously mu1ilating stamp
Cd Instrument BY removing the stamp viii
intent Of fraud is punishable By fine aud i'm
p<isonment. In case of stamped articles q
consumption the stamps s1all be so affixed a
to be destroyed in opening the bottle, box O
package, and any avoidance Of such destruc
tioD, and re-nEe Of such stamp is punishabl
bya fine. No telegraphic dispatches arc to b
ACCGifEA 4Vl tlaUaEll6bl0u uubC1lU1pGO, uHUE
penalty of SO, the same to apply to package
Of all kinds for transmission by express.
Any removal of the envelope Of q stampe
package to cover any other article than tha
originally contained, is punishable By fin
Monthly declarations arc to be made undt
oath by all manufacturers Of stamped coz
modities that the requirements Of this a
have been complied with,
LEGAc1Es, ETC.
tF1y., 5,& l,n13 w. -.
the same to be assessed in the district whe
r located
: ALLOWANCE AND DRAWBACK.
No allowance or drawback shall be made
9 bad for any amount claimed or due less th;
7 twenty dollars, anything in this act to t
e contrary Notwithstanding. If any person
7 persons shall lraudu1cntly claim or seek to q
tain an allowance or drawback on goo6
wares, OF merchandise, on which no iuterr
duty shall have been paid, or shall fraudule7
J II claim any greater allowance or draWba
J than the duly ac:uslY paid, rs aforesaid, su
y person or persons shall forfeit triple
amount wrongfully or fruudulently claim
} or sought to be obtained
10 APPROPRIATION.
Is The pay Of the assessors, assistant assesso
l. collectors aud deputy collectors, shall be .:
al out Of the accruiug Internal duties or tn
II before the same is paid Into the treasury,
'e cordipg to such regulations as the Comm
X sioner Of Internal Revenue, uudcr the dir
t, ton Of the Secretary OF the Treasury st
It prescribe; and for the purpose Of paying
/, Commissioner Of Internal Revenue and c1er
le procuring dies, stamps, adhesive stamps,
is per, printing forms and regulations, advert
!. ing, and any other expenses of carrying
10 act into eff ct. the sum OF i've hundred ths
sand dollars tic, aud and hereby is appropI
u ted or so much thereof as may be necessa
ID
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