The national Republican., 1862-08-21

'eiy person or persons VINO shall have 10 biz
,e.essiou, charge, or custody, any record, Ole.
paper containing, or supposed 70 contain,
~ Information conceruing such property or
srsonai estate, ~ Aforesaid, passing from any
srsou who may die, ~ Aforesaid, shall sx-
,bit ID. same At the request Ct the collector
tlis revenue, bis deputy, or ageut, and TO
ny law offioer Of the United States, iu the per
Drmancs Of his duty under this act, bis
spatH " agent, Who nay desire 70 examine
lie same; aud II any such person, having 10 bic
ossessiou, charge, or custody, any such rec
'rd., Hles. or papers, shall refuss or neglect 10
'xhiblt the same on request, % aforesaid, be
nall forfeit and pay the sum Of Ave huudreo |
,ilars; and 10 case Of any delinquency IL l
naking The schedule, list, o. statsmsot, or In
he payment Of the duty or tax sccruibg, OF
which should acorus thereon, The asasssnsa,
And coilsctioa shall b made - provided fol
in the general provisions Of this cot: I'Sooid d,
Ia oil legal controversiss whsre such desd Of
lille shall be the SUBJECT OF Judicial iovsstiga
lion, the recital In said dssd shall be pre-
ot the Law had been complied with BY The
oBcers of the Goverumsnt
Sec. li3. Add be u further enacted, That
y whenev.r BY this act any license, du.y or tai
u any description has been imposed on any
cwporate body, or property Of any inc0rp,-
ratsd company, II shall be Lawful for the Com.
missioner Of Internal Revenue " prescribe aud
determine lu what district such tax shall bs
assesssd and collected, and 10 what officer
thereof the official noticss required In thaI
behalf thall be given, and Of whom payment
Of such tax shall be demanded.
SEQ. l14 ANd De Gnwthsr enacted, That III
articles upon which duties are imposed BY the
provisions Of this act which shall be found h..
ne possession Of any person or persons for ID
purpose OF being sold BY such person or per-
sous in fraud thereof, and with the design T.
avoid payment Of said duties, may be seis ID BY
any collector or deputy collector who shall
have reason 10 believe that lhe eame arc pos
seSscd for the purpose Aforesaid, and the SANE
shall be forfeited to the .United Suites. And
the proceedings to enforce said forfeiture shall
I've In the nature Of q proceeding In rem 10 the
Circuit or District Court Of the United Slater
'or the dis.ric: where such seizure Is made, or
4 ,uy Other court Of competent Jurisdiction
Ned aoy person who shall have 10 bis posses-
zion any such ar icles for the purpose Of selling
Ib. sslDe with the design Of avoiding payment
Of the duties impossd thereon BY this act, shall
be liable 70 peallty 0f one hundred dollars,
10 be recovered rs bereinbsfore provided.
APPROPRIATION.
Soc. lis. And be nturthsr snacied, That the
psy ot the aseeseors assistant assessors, colloc.
iors, and deputy collectors, shall be paid out
q the accruing internal duties or taxes before
The same 10 paid into the treasury. according
10 such regulations - the Commissioner Of In-
,srpal Revenue, under the direction Of ;bs Sec
,stary Of the Treasury. shall prescribe; and for
The purpose Of paying the Commissioner Of In
ternal Revenue aud clerks, procuring dice
stamps, adhesive stamps, paper, printing form,
aad regulations advertising. and any o,he,
-xp~is-s Of carrying this act into effect the
sum OF five hundred thousand dollars be and
hereby IL appropriated, or % much thereof o.
may be nec.ssary.
ALLOWANCE AND DRAWBACK
SEQ. ll6. And be further enactsd, That from
i.nd after the date OIL WHOM this act takes effect
there shall be an allowance or drawback o..
sll articles on which any internal duty Or tai
ibsli have been paid, except raw or or uuman
ufaciuc.d cotton, equal In amount 10 the duty
OF tax paid thereon, and no more. when ex-
ported, the evidence tbs, any such du.y or tax
has been paid 10 be furnished to the satisfac
ton Of the Commissioner Of Internal Revcnue g
by such person or persons % shall 70 Il Q
allowance or drawback, and the AL ~ to b~
ascertsined under such rsguIa,io8S ss shall,
from time 20 time, be prescribed by the Couim.. :
.in0.r ~ Isternai Revenue, under tho direction
1T the Secretary Of The Treasury. sud the sane
shall b. paid by the warrant OF the Secrstary
VI sec steo<"y ou sno VI NU0 OuIttO
STAIRS out Of any money NSsing from Internal
duues not otherwise appropriated: ErOuilsd,
That no allowance or drawback shall be made
or hsd fT any amount claimed or due lsss
than twenty dollars. any thing In this aot 70
the con ray notwitbstsadiug: And provided
f4rth.r, That any certificate Of drawback for
goods exported, issued in pursuance OF the
provisions Of this act. may, under such rseu-
lations ss may prescribed BY the Secretary
# the Treasury, he received by the coll. clc,
or his deputy In payment Of duties under
this act. Aud the Secretary OF the Treasury
may make such regulations with regard 10 th.
form Of said c-rtfcater, and the iss iiug there
Of, ~ In bis judgment may be d csssary: AaC
provided, .f11hsr, That In computing the allow
anc~ or drsA buck upoR articles manufacture,
Exclusively Of cottOo when rxpnrted, th-r,
shall be<,iIow.d. u addition " the three d.
ceutum duty which shall have been paid ol
tuch articles. Q drawback Of five mills Iler pouu
upon snch articles In all cases where the du,
imposed by this act upon the cotton used \
the manufacture thereof has been previousl
paid; the amount Of said allowance 70 be sacei
tained 10 such manner a. may BE- prescribed b
the Commissioner Of Internal Revenue, und.
The direction OF the Secretary Of the Treasury
Sec. III. And b U fisthsv snactsd. That
my person or psrsous shall frauduleutly clslr
or se-k 70 obtain IN allowance Or drawback Q
goods, wsres, or merchandise, ON which no II
isrnal duty shall have been paid, or cha
irsudulently claim any greater allowance
drawback than The duty actually paid, a. afor
said, such person or persons shall forfeit trip
the amount wrongfully or frsuduleutly elaine
or sought TO be obtained, or The sum Of 6s
hundred dollars, at he election Of the Seor
tary OF the Treasury, 10 be recovered q
other cases Of forfeiture provided for 10 u
general providops Of this sct
sse. lis. And b u further sHaded, That Il
sum OF sixty thousand dollars, appropriated
complete the The capitol In New Mexico, by Il
second section Of au act Of Congress apprsv.
June twenty i've. eighteen hundred and six,
and the sum OF ffty thousand dollars. appr
pristed for military roads Ia New Mexico,
act 0f Congress approved March two, eights.
hundred and sky one be snd tbs same O
hereby credited " the Territory Of New Mel
leo In pay msut Of the direct annual tax
sixty two thousand six hundred and forty -eig
doliArs levied upon said Territory under d
eighth section Of an act Of Congress spprov,
August Ave, eighteen hundred AID sixty -uue,
be taken up on account OF said direct tsx und
ssid (sc,1 ss The same may fall due 70 the Unit
States fr"m said Territory.
sec. ll9. And be Il f,uth1r ssactsd, That
much OF IN act entitled An act To provide |
creased revenue from imports 70 pay iuters
on the public debt. aud for other purposes
approved August a tn, eighteen hundred q
sixty-one, as Impos~s direct TAX VI twsa
million of dollars on the Upitad Statas Sh,