Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-11-01
WASHINGTON STANDARD.
9UFFIsIMINT.
THE INTERNAL REVENUE ACT.
lOrricIAL.
Laws Of the United States.
Passed at the Second Session Of the Thirty.
screnth Congress.
[PUBLIC ACr-NO. OIL


PUBLIC ACr-NO. o..
(t5,cluoed)
An Act to provide internal revenue to support the
Government and to pay interest on the public debt.
v.xrv.crr,rs .ur,c,rs Avn ppnnrcrs
pec.fc ana M '"'"'em d"ty.
Sec. SO. And be it further enacted, That on and
after the first day of August, eighteen hundred and
sixty-twO, every individual, partnership, firm, as
ISOLATION, or corporation, (and any word or words
in this act indicating referring to person or per-
sons shall be taken to mean and include partner
ships. firms. associations, or corporations when not
otherwise designated or manifcstly incompatible
with the intent thereby shall comply with the
following requirements, that is to say:
First. Before commencing, or, if already COM
mcnced. before continuing, any such manufacture
70; which he, she, or they may be liable to be
sessed, under the provisions Of this act, and which
shall not be differently provided for elsewhere,
within thirty days after the date when this act shall
take effect, he, she, they shall furnish to tho
sistant assessor a statement, subscribed and sworn
to, or affirmed. setting forth the place where the
manufacture is to be carried on, name of the manu-
featured article, the proposed market for the
whether foreign domestic, and generally the kind
and quality manufactured or proposed to be manu-
featured.
Second. He shall within ten days after the first
day of each and every month after the day which
this act takes effect, herenbefOre mentioned, or
or before day prescribed by the Commissioner
of Internal Revenue. make return Of the products
and sales or delivery of such manufacture in form
and detail rs may be required, from time to time
by the Commissioner Of Internal Revenue.
Third. All such returns, statements, descriptions
memoranda, oaths and afirmations, shall be in
form, scope, and detail may be prescribed. from
time to time, by the Commissioner of Internal Re.
venue.
Soc. SO. And DO it further enacted, That upon
the amounts, quantities and values of produce,
goods, wares, merchandise and articles manufac-
turcd and Sold or delivered hereinafter enumerated,
the manufacturer thereof, whether manufactured
for himself or for Others shall pay to the collector
of internal revenue within his district monthly or
on or before day to be prescribed by the Commits
sioncr of Internal Revenue, the duties on such
manufactures Provided, That whcn thread is manu-
featured and sold or delivered excus, civ for knit
ted fabrics or for weaving or spooling as provided
for in tho seventy section of this act the duties
shall be assessed on the articles finished and pre-
pared for use or consumpton to the party so finish
ing or preparing the same and any party so finish
ing or preparing any cloth or other fabrics of cotton
WOOL or other materials whether imported or other
wisc shall be considered the manufacturer thereof
for tho purposes of this act and for neglect to pay
such duties within ten DAYS after demand, either
personal or written left nj his her. or their house
or place of business, or mandatory, the amount
of such duties may be levied upon the real and per-
sonal property of any such MANI .acturcr And
such duties and whatever shall he the expenses of
levy, shall be lien from the day prescribed by the
of the United States mon the said rcnl and pcr.
sonal property of such manufacturer. and suchie
NAV he enforced nv distraint. as nrovidcd in the
general nrovisions of this NET And uroyidcd
further. That in all cases of goods manufactured.
in whole or in part upon commission. or where the
material is furnished by one party and manufac.
tured nv another. n tho manufacturer shall hc re-
ourcd to nav under this net the tax hereby imnosed
such person or persons 80 paving the same shall be
entitled n cn,cct Tho theroof Of Tho o,yror
thus paid upon the manufactured goods And pro-
yidcd further That tho In Kos on nj articles MANN
factured and sold. in pursuance of contracts bona
fde made before the massage of This act. shall he
mid nv the purchasers thereof undcr regulations
TO be established by the Commissioner of Internal
Revenue.
Sec. 20. And be IL further enacted. That. for
neglect or refusal to nav the duties provided by this
act on manufactured articles as aorcsaid the goods
wares. and merchandise manufactured and nnsold
by such manufactured. shall no forfeited to the
United States and NAV be sold or disposed of for
the benefit of tho same in manner Ms shall be pre.
scribed by the Commissioner of Internal Revenue.
under the direction of the Secretary of the Treas
ury In such case the collector or deputy collector
NAV take possession of said articles, and NAV main
tain such possession in the premises and buildings
where they NAV have been manufactured. or de-
posted, or may be. lie Shall summon giving notice
Of not less than two nor moro than ten days, the
parties in possesson of said goods cnioininp them
to appear before the assessor or assistant
at day and hour in such summons fixed, then and
thorc to show cause, if any there be- why for such
neglect or refusal, such articles should not be de-
clarcd forfeited to the United States. Such persons
Or parties interested shall be deemed to be the
facurers of the same if the articles shall be ut the
time of taking such possession upon the premises
whore manufactured; if they shall at such time
have been removed from tbs place Of manufacture,
tho parties interested shall be deemed tho person in
whose custody or possession the articles shall then
be. Such summons shall be served upon such par.
ties in person. or by leaving copy thereof at the
place Of abode or business Of the party to whom tho
Same may be directed. In case 70 such party or
place can be found, which fact shall be determined
by the collectors return on the summons, such
notice, in the nature of summons, shall be given
by advertisement for the term of three weeks in one
newspaper in the county nearest to the place of
sale. Ii, at or before such hearing, such duties
shall not have been paid and the assessor or assist
ant assessor shall adjudgc the summons and notice,
service and return of the same, to be sufficient, the
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