Delaware State journal and statesman., 1862-07-25
d whom payment Of suoh 10. .hall be de.


mandsd.
sEo. ia. And be it further enacted That all
articles upon which duties are imposed by the
provisions Of this act, which shall be found in
the possession Of any person or persons for the
purpose Of being sold by such person or persons
In fraud thereof, and with the design to avoid
payment Of said duties, may be seized by any
collector or deputy collector who shall have rea-
son to believe that the same are possessed for
the purpose aforesaid, and the same shall be
forfeited to the United States. And the pro-
oeedngs to enforce said forfeiture shall he ia the
nature Of q proceeding in rem in the Circuit or
District Court OF the United States for the dis
irict where such seizure is made, or in any other
court of competent jurisdiction And any per
sou who shall have n his possession any such
articles for the purpose Of selling the same with
the design of avoiding payment of this duties
imposed thereon by this act, shall he liable to II
penalty Of one hundred dollars, to be recovered as
hereiHbefore provided.
APPROPRIATION.
SEC. 1l5 And be it further enacted That the
pay Of the assessOrs, assistant -assessOrs colec-
tors, and deputy collectors, shall be paid out of
the accruing internal duties or taxes before the
same is paid into the Treasury according to such
regulations as the Commissioner Of Internal
Revenue, under the direction Of the Secretary OF
the Treasury, shall prescribe and for the pur-
pose of paying the Commissioner of Internal
Revenue and clerks, procuring dies stamps, nd
hesive stamps, paper, printing forms and regu-
latiOns advertising, and any other expenses of
carrying this act into effect, the sum of five hun
dred thousand dollars he, aud hereby is,
appropriated, or 80 much thereof as may be ne
oessary.
ALLOWANCE AND DRAWBACK
SEC. l1G And be it further enacted. That
from and after the date On which this act takes
effect there shall he mn allowance or drawback on
all articles on which any internal duty or tax
shall hive been paid, except raw Ur unmanulac-
tuted cOttOn equal ia amount to the duty or tax
paid thereon and no more when exported, the
evidence that any such duty or ta4 has been
paid, to be furnished to the satisfaction of the
Commissioner of Internal Revenue by such person
or persons shall claim the allowance or draw
back, and the amount to be ascertained under
such regulations rs shall, from time to time, he
prescribed by the Commissioner of Internal
Revenue under the direction of the Secretary
Of tho Treasury, and the same shall be paid by
the warrant of the Secretary of the Treasury on
the Treasurer Of the United States out of any
money arising from internal duties not otherwise
appropriated Provided, That no allowance or
drawback shall be made or had for any amount
claimed or due less thnn twenty dollars any
thing in this act to the contrary notWithslaud-
ing. And, Provided further That any certf-
Gale of drawback iOr goods exported issued u
pursuance of the provisions of this act may,
scribed by the Secretary of the Treasury
be received by the collector or his deputy
in payment of duties under this act; and the
Secretary of the Treasury may make such
regulations with regard to the form of said
certificates, and the issuing thereof as in his
judgment may be necessary. And provided fur
ther, That in computing the allowance or draw
back upon articles manufactured exclusively of
cotton, when exported, there shall be allowed,
in addition TO the three per centum duty which
shall have been paid on such articles, a draw
back of five mills per pound upon such articles,
in all cases where the duty imposed by this act
upon the cotton used in the manufacture thereof
has been previously paid the amount Of said
allowance to be ascertained ia such manner as
may be prescribed by the Commissioner Of In-
ternal Revenue, under the direction of the Sc
cretary Of the Treasury.
SEQ. IL. And be it further enacted, That ii
any person or persons shall frnudulently claim
or seek to obtain an allowance or drawback Oh
goods, wares merchandise on which no in-
ternal duty shall have been paid, or shall frau
dulsntly claim any greater allowance or draw
back than the duty actually paid, an aforesaid,
such person or persons shall forfeit triple the
amount wrongfully or fraudulently claimed or
sought to be obtained, or the sum OF five hundred
dollars, at the election Of the Secretary of the
Treasury, to be recovered in other cases of
forfeiture provided for in the general provisions
SEC. llS. Aud be il further enacted, That
the sum Of sixty thousand dollars, appropriated
to complete the capitol in NewM Mexico, by the
second section OF an act Of Congress approved
June 25, 1860. and the sum of fifty thousand
dollars, appropriated for military roads in New
Mexico, by act OF Congress, approved March ,,
1861, be, and the same are hereby credited to
the Territory of New Mexico in payment of the
direct annual tax of sxty-two thousand six hun
dred and forty-eight dollars levied upon said
Territory under the eighth section of au act of
Congress approved August 8, 1861, to he taken
up ON account Of said direct tax under said act,
as the same may fall due to the United States
from said Territory.
Sgc 10. Aud he it further enacted, That 30
much of an act entitled IAN Act to provide in
creased revenue from imports, to pay interest
ON the public debt, aud for other purposes, ap-
proved August o, 1861, as imposes direct tax
Of twenty millions of dollars in the United States,
shall bo held to authorize the levy and col
lection of one tax to that amount. Aud no other
tax shall be levied under and by virtue thereof
until the first day of April, 1866, when the same
shall be in full force and virtue.
ApprOVed July l. 1862