Delaware State journal and statesman., 1862-07-25


possession upon the premises where manufactured
" they shall such tirne have heea removed tom the
deemed to b. the person in whose custody s-sson
the articles shall then be. such summons shall be servee
upon parties person. by .ayng copy thereof
At the place Of abode business Of the party 70 whom
the same may be dlrestea. In such party ~
place can be f5und when fact shall be determined by the
Collectors return the summons, such notice IN me
nature a summons shall be given by advertisement
for the term Of three in newspaper iu the
county nearest to the place Of such sale H. at or hee
such hearing such duiles shall have been paid aud
the Assessor or Assistant Assessor shall adu1se the
summons and notice service and return Of the me T.
b. Sufficient, iha said articles shall 10 declared forfeit and
shall sold, disposed Of turned TO the use o.
Department 6f the Government, may be drenied
BY the Secretary 0f The Treasury who may require OF nuy
officer OF the Government into whose possession the san-
may be turned over the prop voucher therefor Pho
ydsd That the proceeds o the sale Of said articles any
there be alter dedueng the duties thereon together with
ths expenses Of summons, advertising, and sale or he
excess OF the value Of said articles after dedneng e
duties and expenses accrued thereon when turned over to
refunded and paid 70 the manufacturer or the person "
whose custody possession the articles we're When seized
The Commissioner OF Internal Revenue with the approval
Of the Secretary OF the Treasury may egeW any suSn
Of forfeiture, and do justice in the premise II ne
forfeiture shall have been wrongly declared anu sale made
the Secretary Is hereby AUTHORISED ia case o seen
uces cAnno be restored to the party agseved IN AS g
order and condition wheR SEIZED 10 make up 70 Auen
party money his loss aud damage from the contingent
fund Of his department mme ate return o. seiAuies
Revenue by the collector deputy collector Who small
make aay snch seizure. Articles which the collector may
adudge pershhbe may be sold dspped OF before De-
rarAtion Said sales snail be made At public
auction, and notice thereof shall be given IN the ,ana
sEr H. And be it further enacted That any violation
Of or refusal comply with the provisions Of tue ost
fernu of this act shall he good cause for seizure anu
for.tttrs substantially in manner dea allied in the
ton next proceeding this, of all Manufactured atites
lab be assessed under the provisions n his aei ind
10 comply shall further make auy party violating pr
refus Ing comply liable Ia nr q 60 y " DC rec, etel
in manner and form 8 provided IN ms Isl. AZ
manufacture sale delivery OF any gonds, waes
merchandise articles as hereinafter mentioned without
compliance the part Of the party nanufeuung tht
with all any OF the requirements and regulation
prescribed in this act in relation thereto lne ssssan
may upon such information a. he may have as
and estimate the anu un and value OF sugh mana
features and upo such assumed amount asess th uss
aud said duties shall be collected IN Ike nnner as ~
Gaze the provisions this in relation thereto bad
been complied with and 10 such article. All he 9efhf
provisions for liens fines penatss, aud iorieliure snail
ID like manner aspy.
ssc 10 And be It further enacted, That all goods
and merchandise articles mauuiaened or made by ahg
person persons not for sa but for hi her OF the own
se or cunsump ption, all goods, wares and msrchan
disc articles Manufactured made aad sold, except
where the auus product shall net exceed the Of
$500 shall he and exempt rom duty Provided, That
party furnishes the Materials or any part Thereof
aud employs another party TO manufacture mako or In
promising pay therefor AMI receiving the goods,
wares and merchandise articles.
Sec "A. And be 1t further enared That the value aad
~ ststsi a. afrs.ai mi subject t5 a. ad veorsu,
duty shall be estimated by tue tud sales made by the
mtnuiaeufr, by his her OF their agent, person
rrsrns acting in his her or their bshali: nad here
such good and merchandise have uesn remoy ed
consumphon ior delivery TO ohsfs, placed On
shpboard, longer within tho custody aud
troll Of the Manufacturers his their
agent not being bis her or their factory store or ware
house. the value shall he estimated BY The average OF lfr
market value Of the like goods, wares, and nerchAndse
during The lime when Tie SANE would have become liable
sac 70 And belt further enacted That from and after
The said st day OF August 1862 upon tbs articles, goods
wares, aud mstchandlse, h-re alter mentioned, which
shAll thereafter be produced and sold or he manuiil
ed made and sold removed for consumption, or io
delivery 70 others than SCENTS o the mAnuHlugeT o. p
ducer within the United States territories ther,oi
snail be levied collected, aud paid ihe fSdoSng duli-s
70 be PAID BY the producer OF manueuer ihefeoi ht
IS say
vliel. Thai for ell contacts 81 Vi laud
before the lsi day Of April 1861 he e'sse shall pay ih
On lard OIL mustard aeeI ol liraeed oil. aud o. al
animal or Fegstab,e oils exempted provided O
elsewhere, shehe pure OF aiulteitsi cent gaon
Provided, That red Oh o. ols acid produced in The
ufieturs Of candles, and Ussd material in the
iaeure Of soap, paalhpe, EhAle aud nh OIL shAl he
IN sAs lium.n4tins ,aai- ai ,al wholly or in p4tt
any ether waeria hen thH pfgau slAil BE- not sa
10000 cuuie feet per n.0nil per 1uOo eub st
when be product shall b. above 5lOOuO, aud
lug 800 00J Of cubic feet Ter month 10 sns ppr Nu
cnbie isst when The product shall ha above Ujl 61
per 900 cubic feet and the seuer average 81 M
monthly duct 1r the year preceding fha Fs,aru u
POSED and ~here Auy company shall not have lsr
in opgialun lof the yssr nex preceding The return
aior said then tie rate shall lie regulated upon the =t
mated average Of the monthly product rroiiled. Iha
the product required TO be returned BY TN act shall d
understood 10 be The product charged IN the bis 9rtns
rendered sy Auy gas company during the mouth ptst
diug tie return. and AL companies hereby au 1
sei TO add Tie duly iuposri by lhs the pa
Der thousand cubic es' solo. Provided iurihe
That all gas furnished l5r lighting street lamp, aud u
msasutel, tnl Az 4As made r. and Used ~ any h'tt
Inn, atetu and private dwelling nonse shall We suilH
duty and msy be esiiiuatet aud i the return in
A'e shi he unteiaiel " sna'ed y shall br II
duty OF the Assistant Assessor in the disuei To
the be shall deem Just and proper AMI pfoyt-
further hat coal Tar produced ia the mAnuActlrs
Eliminating sas' and Tie products Of the rsd-t.aiieu
provided further, That Gas - Gated
pete with each other hail pay The rate mfos=l NY ll
Tin ffta 3 bar IrI Les rH
On coal illuminating lid r=ansd produced by the DIST
oil. aud ali other 1tumnou. Substances for M
aae al pre,iacd bi liz ii.til,atr VI IA sTsi,
y shall Be subject 10 lay duty pi reuts per gall
And provided ufthsr That 4lslefs d Goal I'll shal
suisct 10 all the provisions o. ths act het-n-ior=
forth and sp-hed applicable 10 d!sleTs ofsuis,uou-
qu9rs, with regard to icelesi bonds ivurn-, and Al!
provisions designed Tor the puTp1e u a-teflai!ng o.
quantity distilled and securing The pay msnt lf duti
lar as the same may 10 the judgment 1 the CQmtls.i
ef Of Internal Revenue sud under regulations pfeaHb
by him be necessary ior thai purpose.
% groind e'hre ard All preparations Of which coll
iJf coffee mills per pound
% gFoand pelpsr' s''und mustard, gr-nna pimenl
ground CLOVES ground eassii, aud ground singer, Al
On sugar refined, whether l9a, lumf, lrAEuAtsd,
pulVerized, = mills per pound.
on sugar refined made from molasses. syrup Of Il
asses melAdo or concentrated ineado, mills per poun
On all brown MuscoyaIa, or clarified sugars produe
directly from the sugsr-ane, and not from sorghum
pound
in part o'sugar, one cent per pluad
On Chocolate and cocoa prepared, cent par pqui
On salsrAtusi aud bicArb9nate q soda ave milne
pound,
Va starch, made 0i potatne one mill per p1und lat
o corn Or wheat one and hail mills per pound made
rice or any other naterir four mill, Isr pound
On tobacco, eavsndish, plug, twist hne cut and MAJ
iaetured q all descriptions mot including rnun, rsa
and smoking tobacco prepared with AL tue stem- ID.
lnAde eXcluslvely Of stems. valued than III
cents per pouau, fifteen cents per pound va ued
sny sum not exceeding thirty cent per pound, ten 'r
per pound
On snosing tobacco, prepared with all the stems iu
cents per pound smukng tobacco made exclusiyei
stems Two cents per pound.
% snut manufactured uf tobacco, ground dry " dsi
u All descriptions, iS-nty cents PER pound.
On eigars, valued al uet five dollars per thausa
one dollar and Aity c-ut- Fer thauHaud4
On ei{afsI valued over tive ana not over ten doll
per thousand two doiArs per thou-ani-
on cigars valurt ST ten and mo- over fs-
dollars per Thousand, twn dollars ant ary
thousand
On cigar, vllqed it t~-uiy l1l,rs yer tlou.l
three dollars and ny cents 4i thousaul
On gunfnWder, aud all explosive sulstauce- used
mining, blasting, artillery, ur splrtny pIp}..4. y
valued At eighteen csns pei pound, iss- inlii-
pound when y4lued At above aght--u per pl,
anu NOT sNesfdinf lmriy reuts per pound o-it
ponadi 4nl When valued above lhirty relts per l.si
six 'eRts per pinuI
on White lead, hssat5 i've esnts rsr cny huA.
pounds
on oxide d liac. twenty asy esats per one hun.
pounds Provided, ruat white lead 81 Ide of ziuf
sulphae VI baryte, any one of them III u moi i4s
ect to any Aidifi1nl duty rOne rue 4 .t rins m
groun1 with iiuseel ii, when the lutte. mon al
materials mixed ground shall hAyr i. 20 preyio
actually paid
On ali paints snd painter, eal0r iry or ,r.upd in
n paste with water, not Otherwise provided f.r
per ceuntum nd valrem.
GA clock movements made to day i've ,
each} made 70 than day, ten rent- .a Il,
On pins solid head Or uher 6yr per zen um All M
I'm str4a- Hrura IL mad f.40ffF .4r