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

the proceedings to enforce said forfeiture shall
be in the nature Of proceeding in rem in the
Circuit or District Court Of the United States
for the district where such seizure is made, OF
in any other court Of competent jurisdiction
And any person who shall have in his posses
sion any such articles for the purpose Of selling
the same with the design of avoiding payment
Of the duties imposed thereon by this act, shall
be liabe to penalty of 500, to be recorded as
hereinbefore provided.
Appropriation.
Sec. 116. And be it further enacted, That
the pay Of the assessors, assistsnt-assessors,
collectors and deputy collectors, shall be paid
out OF the accruing internal duties or taxes be-
fore the same is paid into the Treasury, &C
cording to such regulations as the Commission
er OF Internal Revenue, under the direction of
the Secretary Of the Treasury, shall prescribe;
and for the purpose Of paying the Commission.
er Of Internal Revenue and clerks, procuring
dies, stamps, adhesive stamps, paper, printing
forms and regulations, advertising and any
other expenses Of carrying this act into effect,
the sum Of $500, 900 shall be and hereby is,
appropriated, OF SO much thereof as may be
necessary.
ALLOWANCE AND DRAWBACK.
Sec. 116. And be it further enacted, That
from and after the date on which this act takes
effect there shall be an allowance or drawback
on Oh articles on which any internal duty OF
tax shall have been Paid, except raw or I'M
manufactured cotton, equal in amount to the
duty OF tax paid thereon, and no more, when
exported, the evidence that any such duty or
tax has been psid, to be furnished to the sat-
isfaction OF the Commissioner Of Internal Rev.
hv oh Il ~
the allowance or drawback, and the amount to
be ascertained under such regulations as shall,
from time to time be prescribed by the Commits.
missioner OF Internal Revenue under the
direction Of the Secretary Of the Treasury, and
the same shall be paid by the warrant Of the
secretsey Of the Treasury on the Treasury of
the United States out Of any money arising
rom internal duties not otherwise appropria-
ted: Provided that no allowance or drawback
snail be made or had on tobacco, tobacco man.
ufactured, snuff, cigars, coal oil or tar. pro
duced by the distillation of coal. asnhaltum
shsle, peat, and other bituminous sabstances
useo ior IKE purposes, and on crude petroleum
or rock oil, nor shall any amount be claimed
or due less than twenty dollars. anything in
this act to the contrary not Withstand;no And
Provided farther, That any certificate az draw
back Tor like purposes for goods exnorted ia
sued in pursuance Of this act, NAV. under sncb
regulations as shall be prescribed by the sec.
rotary Of the Treasury be received by the col.
lector or his deputy in payment Of duties nm.
der this act; and the Secretary of the Treasn-
~ may make such regulations with regard T.
the form Of said certificates, and the issuino
thereof as in his judgment may be neccesary
And provided further, That in Computing n,
allowance or drawback upon articles mannfac
tured exclusively of cotton, when exported
there shall be allowed in addition to the thre,
per centum duty which shall have been pai,
on such articles, drawback of five mills pe
pound upon such articles, in all cases wher
the duty imposed by this act upon the cotto,
used in the manufacture thereof has been pre
viously paid; the amount of said allowance t
be ascertained in such manner as may be pre-
scribed by the Commissioner of Internal Rev
enue, under direction Of the Secretary of tn
Treasury.
j, Sec. H. And be it further enacted, Ths
if any person or persons shall fraudulent
CLAIM or seek to obtain An allowance or draw
: back on goods, wares, or merchandise, o
J which no internal duty shall have been pail
or shall fraudulently claim any greater allo
ance or drawback than the duty actually paiG
as aforesaid, such person or persons shall for
] felt triple the amount Wrongfully or fraudulen,