Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-26

AN ACT to provide internal support the gov
eminent and to pay interest on the public debt.
[CoNCLUDED.l
MANUFACTURERS, ARTICLES, AND PRODUCTS.
Specific and nd Udtorem duty.
Sect 6S. And be it further enacted that on and after
the first day OF August eighteen hundred and sixty two
every individual partnership, firm association, cor
or referring to person persons shall be taken 10 ea
and include partnerships firms associations, corpora
compatible with the intent thereby shall comply with
the following requirements. that is to say:
First Before commencing, or, if already commenced
before continuing, any such manufacture for which he
visions of this act. and which shall be Inherently
provided for elsewhere within thirty days the date
when this act shall take effect, he She they shall
furnish to the assistant statement subscribed
and sworn to- affirmed, setting forth place where
the manufacture is TO be carried on, the manu-
featured article the proposed market for the same
whether foreign or domestic and generally the kind and
quality manufactured proposed to manufactured
Second. lie shall within days first day of
takes effect as herenbetore oned before
DAY prescribed by the commissioner of internal
e9ue make return of the products and sales delivery
Of such manufacture in form and detail may be
CURED from time to time, by the commissioner Of inter
Third, All such returns, statements, descriptions,
scope and detail as may be prescribed, from time
Sect. 69. And it further enacted, that upon the
amounts quantities, and values OF produce goods,
wares merchandise and articles manufactured and Sold
or delivered, hereinafter enumerated, manufacturer
thereof whether manufactured for himself for Others
sha pay to the collector OF internal revenue within his
district monthly. before day to be prescribed
OY tHc commissioner OF Internal revenue, the duties
such manufacturers Provided thai when threads
nacured and sold delivered exclusively for knitted
section Of THIS act The Duties shall be
sessed on the articles finished and prepared for use or
same and any party so finishing preparing cloth
or other fabrics of cotton, wool or other materials,
whether imported otherwise shall be considered the
manufacturer thereof for the purposes of this act and
for neglect TO pay such duties within ten days after lie
and, either personal written lett at his her their
house place of business mandatory the amount
such duties may be levied upon the real and personal
property of such manufacturer And such duties,
lieng from the day prescribed by commissioner
their payment aforesaid in favor Ofhe United States
turer and such lien may be enforced by dstrsnt pro-
vded in the general provisions of this And provided
further that in all cases goods manufactured in whole
orin part, upon commission, or where the material is
furnished by one party and manufactured by another
the manufacturer shall be required to pay under this act
the tax hereby imposed such person persons pay
ing the same shall be entitled to collect the amount
thereof of the owner or owners and shall have lien for
AH tba The tS ON a apcs u
uactnred and sod in pursuance of contracts bona hde
made before the passage of this act shall be paid by the
purchasers thereof under regulations to be established
by the commissioner of internal revenue.
refusal to pay the duties provided by this act
articles as aforesaid the goods and
turer shall be forfeited to the United States and be
sold or disposed Of for the benefit Of the same in manner
shall be prescribed by the commissioner of internal
revenue under the direction Of the secretary Of the
treasury In such case the co ector or deputy collector
may take possession of said articles, and may maintain
such in the premises and buildings where they
may have been ma ufactured deposited, may be.
He shall summon giving notice of not less thaa two nor
imam ten DAYS, parties Ill possession OF sara
goods enohlg them 10 appear before me assessor OF as
sstant assessor at day and hour in such summons fixed
then and there to show cause fany there be- why for
such neglect refusal such articles should not be de-
clared forfeited the United States such persons
parties shall the manufactur
ers of the If the Articles shall be at the time of
taking such possession upon the premises where manu-
featured; if they shall time been removed
from the place of manufacture the parties interested
possession the articles shall then be. Such summons
shall be served upon such parties in person by leaving
copy thereof the place abode business of the
parts to whom the same may be directed In case no
such party place found which fact shall be de-
termined by the collectors return on the summons such
notice. in the nature of summons shall be given by ad
in the county nearest to the place of such sale II
at or before such hearing such duties shall mo- ave Oeen
the summons and notice, service ana return !, 81
the same to be sufficient, the said articles snail
be declared forfeit anu shall be sold. disposed Of or
turned over TO the use OF any depaI at OF OF
the government may be directed by the secretary OF
the treasury who may require OF any Siee 81 me gOv
over to the proper voucher therefor provided, that the
proceeds OF the sale Of said articles # any there PC
of summons advertising and SALE or NE excess
of the value OF said articles after dednetns me 9ues
amy department OF the government shall be re-
whose CUSTODY or the articles were
seized. The commissioner OF internal revenue Win lne
approval OF the secretary of the treasury may review
any such of forfeiture, and do justice IN me pIe
ses H the forfeiture shall nave Deen Wt6nsy
the specific articles cannot be restored TO me party aS
to make up to such party money his loss and damage
from the contingent fund of his department. lmned
ate return of seizures shall be made to the
Commissioner Of internal revenue by the collector or
deputy eGleetor WHO sha n MAKE ago persbSbie may
be sold disposed of before declaration OF oIleue
thereof shall given in the manner as is provided
in this section in case of forfeiture . .,.,-
Sect. H. And be it further enacted that any violation
of or refusal to comply with me Oh te
and forfeiture, substantially in manner detail ed in
the section next ing this OF an manufactured ar
under the provisions OF his
act and otherwise provided for; and such violation
to comply shall further make any party 50 vi
refusing comply liable TO me OF nVe null
dred dollars to be recovered in manner ana form as pro-
Sect H. And be further enacted that in case of the
manufacture and sale or delivery Of any goods, wares,
merchandise articles hereinafter MENTIONED with
out compliance on the part Of the party @
ations prescribed in this act relation thereto the
istant may upon such Information us he may
si sd sa d ns shall he coeetcd in like man
ner provisions Of tins act in relation there
had been complied with and tu such articles all the
lures, shall in like manner apply.
Sect 49, And be it fur her enacted, that all goods,
waIeA. and merchandise, or articles manufactured or
made by any person or persons rot Tor sale put Tor MS
her, or their own use or consumption, and ali goods
and merchandise or articles or made
sold except spiTituous ana malt lquors manuiac-
coed the sum hundred dollars, shah be ex-
empt nom duty Provided that this shall not apply
any business transaction where party furnishes
materials, or any part thereof and employs another
aud erchandise articles paying or promising to pay
therefor and receiving the goods wares, and nercba
disc or articles.
Sect a. And be it further enacted that the value and
of goods, and merchandise required to
he stated as aforesaid and subject to an adj vaorem
duty shall be estimated by the actual sales made by the
manufacturer, by his her, or their agent or person
or persons acting his her or their Dehai ana Where
such goods and merchandise nave been removed
fur consumpOn for delivery TO others, or placed on
shpboard or longer within The custody anu con.
troll of the manufacturer nanuiacturefs, OF MS OF
their agent being in his her or ther iaclo Store
or warehouse the value shall be estimated ny le aver
age III the market value of the like goods wares ana
merchandise, Ting the time when the same Woulu
have become Liable to and charged with duty' a.. ,
Sect IS. And be 1t further enacted, that lIoni mu
after the said fret day OF august, eighteen nunueu anu
sixty-tNYo upon the articles, goods wares ana cIcn
disc hereinafter mentioned, which snail thereafter oe
produced sold be manufactured ormnue ana SUM
or removed consumption, Tor delivery 70 VlnvIs
limited states or territories thereof there shall be Levied
collected, and paid the following duties 70 oe pau ny e
producer or manufacturer thereof, that is to say
ON all mineral Goals; except auch as are known IN lne
er ton Provided that all contracts OF lease OF coal
lands made before tie first day Of April eighteen hun
Ircd and sixty-two, the lessee shall pay the tax .
mustard seed oil, lnsccd ell ana on all an
imal or vegetable oils exempted, nor provided for
elsewhere whether pure or adnlterhted, Two cents PCT
gallon: Provided that red Oil or oleic ACID produced IN
fhc manufacture Of candles, ana uscu as inhtiln w VIC
manufacture VI soap, pnralhe Mhhe' anu hHH VII 9"i
be exempted from tbs dutyi ,,, 81. Il, -,
On gas Illuminating made OF coal, Mnohy ", ~ phIt!
or any other material, when the product snal De not
above hundred thousand cubic feet per nohtn I'VE
cents per thousand cubic feet; when the product
shall be above five hundred thousand auu NOT exceeding
Ave millions Of cubic feet per month, ten cents per one
Thousand cubic feet when the product shall be above
1--WE miliOns fifteen cents one thousand cubic ieel,
and the general average q the monthly product Tor the
wear preceding the return required by ts act sha reg
ulae the Of duty herein imposed and where any
raa company shall not have he9n in operation Tor the
wear next preceding the return Aforesaid, then the
into shall regulated the estimated average Of the
monthly product. Provided that the product required