The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19
BURLINGTON WEEKLY HAWK-EYE.

BURLINGTON WE.
First. Before commencing, or if already
before continuing any such man
for which he, or she, or they may be
made liable to be assessed, under the provis-
ions Of this act, and which shall not be differ
ptly provided for elsewhere, within 80 days
after the date when this act shall take effect.
he, or she, or they shall furnish 10 the Assist
ant Assessor statement, subscribed and
sworn to, or affirmed, setting forth the place
where the manufacture is to be carried on,
name Of the manufactured article, the propos-
ed market for the same, whether foreign or do
nestle, and generally the kind and quality
manufactured or proposed to be manufactured.
Second. He shall within ten days after the
first day of each and every month. after the
day on which this act takes effect, as herein>
before mentioned, or on or before q day pre-.
scribed by the Commissioner of Internal Reve-
nue., make return of the products and sales or
delivery of such manufacture in form and de-
tail as may be rquired, from time to time, by
the Commissioner Of Internal Revenue:
Third. All such returns, statements, descrip-
tions, memoranda, oaths, and afirmations,
shall be in form, scope, and detail as may be
prescribed from time to time, by the Commits
sioner Of Internal Revenue.
Sec. SO. And be it further enacted, That
upon the amounts, quantities., and values OF
produce, goods, wares, merchandise, and artl-
Giles, manufactured and sold, or delivered,
hereinafter enum Grated, the manufacturer
thereof, whether manufactured for himself or
others, shall pay to the collector of internal
revenue within his district monthly, or on or
before day to be prescribed by the Commits
sioner of Internal Revenue, the duties on such
manufactures: Provided, That when thread is
manufactured and sold or delivered exclusive
" for knitted fabrics, or for weaving or SPOOL
ing, as provided for in the 18th section of this
act, the duties shall be assessed on the arti-
cles finished and prepared for use or consump-
ton to the party so finishing or preparing the
the same, and any party so finishing or pre-
pairing any cloth or other fabrics of cotton,
wool or other materials, whether imported or
otherwise, shall be considered the manufac-
turer thereof for the purposes Of this act; and
for neglect to pay such duties within ten days
after demand, either personal or written, left
at his her, or their house or place Of business,
or manufactory, the amount of such duties
may be levied upon the real or personal prop
erty of any such manufacturer. And such du-
ties, and whatever shall be the expense of levy,
shall be lien from the day prescribed by the
Commissioner for their payment aforesaid, in
favor of the United States upon the said real
and personal property Of such manufacturer,
and such lien may be enforced by distraint. as
provided, in the general provisions Of this act:
And provided, further, That in all cases Of
goods manufactured, in whole or in part, upon
commission, or where the material is furnish
ed by one party and manufactured by another,
if the manufacturer shall be required to pay
under this act the tax hereby imposed, such
person or persons SO paying the same shall be
entitled to collect the amount thereof of the
owner or owners, and shall have lien for the
amount thus paid upon the manufactured
goods: And provided, further, That the taxes
on all articles manufactured and sold, in pur-
suance Of contracts bona fde made before the
passage of this act, shall be paid by the pur-
chasers thereof, under regulations to be estab-
lished by the Commissioner of Internal Reve-
nue.. ,
Sec. 20. And be it further enacted, That
for neglect or refusal to pay the duties provid-
ed by this act on manufactured articles, as
aforesaid, the goods, wares and merchandise
manufactured and unsold by such manufacturer
shall be forfeited to the United States and may
be sold or disposed of for the benefit of the
same, in manner as shall be prescribed by the
Commissioner Of Internal Revenue. In such
case the Collector or Deputy Collector may
take possession Of said articles and may main.
tain such possession in the premises and build
ings where they may have been manufactured
or deposited, or may be-. He shall summon,
giving notice Of not less than two nor more
than ten days, the parties in possession of said
ham IN hoFo kbo
Assessor or Assistant Assessor, at day and
hour in such summons fixed, then and there to
show cause, if any there be, why, for such
neglect or refusal, such articles should not be
declared forfeited to the United States Such
person or parties interested shall be deemed to
be the manufacturers Of the same, if the arti.
cles shall be at the time of taking such posses.
sion upon the premises where manufactured;
If they at such time have been removed from
the place of manufacture, the parties interested
shall be deemed to be the person in whose Gus
toby or possession the articles shall then be-
Such summons shall be served upon such par
ties il person, or by leaving copy thereof at
the place of abode or business of the party to
whom the same may be directed. In case no
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 q
summons, shall be given by advertisement for
| the term Of three weeks in one newspaper in
the county nearest to such sale. II, at or be-
fore such hearing, such duties shall not have
been paid and the Assessor or Assistant Asses.
sor shall adjudge the summons and notice, SER
vices and return Of the same, to be sufficient,
the said articles shall be declared forfeit, and
shall be sold, disposed of, turned over to the
use Of any Department OF. the Government, as
may be directed by. the Secretary of the Treas
ury, who may require of any officer of the Gov.
ernment into whose possession the same be
turned over the proper voucher therefor: Pro,
vided, That the proceeds of the sale of said art.
icles if any there be after deducting the duties
thereon, together with the expenses of sum.
mons, advertising and sale, o. the excess Of
the value of said articles, after deducting the
duties and expenses accrued thereon when
turned over to the use of any Department Of
the Government, shall be refunded and paid to
the manufacturer, or to the person in whose
custody or possession the articles were wher
seized. The Commissioner of Internal Reven.
ues, with the approval Of the Secretary of the