The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-07

government aud pay intcrrst on the public debt.
MANUFACTURES, Articles AND PRoDUCrs.
SPECIFIC AND al yolorn pCrr.
Sec. 0s. dHf Bet }Vgsr saaclcd That on and after
the hrst day Of August eighteen hundred and sixty
two every indi sidual partnership nrm assooia ton
or corporation, (and any word words IN this act
indicating % referring 10 person persOns shall be
~ken TO mran and include partnerships, nrms,
onitons or corporations, whe net otherwise deslg
mated Or manifegly compatible with the intent ihero
~ sh9l Comply with The following requirements,
First. Before oonmencDg,or II already co umaneed,
before continuing, ppy Sucn manuiaCtuTe for which
he, she Or they may be liable 10 be assessed under
Tie provisions Of this act, and which shall not be DIFF
lerenty provided for elsewhere, within thirty days
alter the date when this act shall take effect ha, she
or they snal furnish 90 the assistant assesaor
ihehI huDloriDed ana sworn 70 or uiffmed, setting
iorth The place where The manufacture Is 10 be carried
on, name OF the Manufactured article, the proposed
market for the same whether foreign or domestic and
generally the kind and quality Manufactured or pro
posed TO be manufactured.
second He shall sSithn ten days after the FIRST day
OF each and every month, aier the day which tins
act takos effect as hereihbeiorc mentioned tr on or
before day prescribed by the Commissioner OF Ia
tornal Revenue, make return OF the products and
sales or delivery OF such manufacture form and do
tail ~ may bo required, from time tO time by the
Commissioner of Internal Revenue,
Third. All such returns, statements, descriptions,
memoranda, oaths and airmatons, shall be IN form,
scope end detail as may be prescribed from time 70
time, Ny the Commissioner OF Internal Revenue.
Sec. GO. lad be u farther enacted That upon the
amounts, quantities aud values Of produce, goods,
wares merchaddse and articles manufactured and
Did or delivered, hereinafter enumerated the
anulacturer thereof whether manufactured fjr him
sell or for others shall pay 20 the collector Of Inter
nal Revenue within his district monthly, or be.
fore a day To be prescribed by the Commissioner OF
Internal kovenue, the duties such Manufactures
Froutded, That when thread ls manufactured and sold
or delivered exclusively for knitted fabrics, for
weaving spUOling, as Is provided In the seventy.
nth section Of this act the duties shall be assessed
on the articles finished aud prepared ior con
IN tlla
same, agd any party 80 finishing or preparing any
cloth or other fabrics Of cotton, wool other mate
ri Il, whether Imported otherwise, shall be consid
cred the manufacturer thereof for the purposes Of
this act aud for neglect TO pay such duties within
ten days after demand, either personal OF written
left at his her their house place OF business or
manuiaotory, tho amount OF such duties may be lev
led upon tho real and personal property OF any such
manufactured. Aud such dutes, and whatever shall
be the expenses OF the levy, shall be lien from the
day prescribed by the Commissioner for their pay
ment Aiorcsad 10 favor oi the United States upon
the sai real and personal property Of such nsiiuhc
tnrer and such lien May be enforced by dstralnt
y divided ia the general provisions Of this act And
prOriLd Further, That IN all cases Of goods manuiac
tnrcd, IN whole or in part, upon Commission or
whore tho material Is furnished by one party aud
manufactured by another, 4 the mAnuhcturor shall
be required 10 pay under this act the tax hereby i'm
posed such person or persons pay ing the same shall
be entitled TO collect tho amount thereof OF the
or owners, and shall have lien for the amount thus
paid upon the manufactured goods AHd FTovided,
rher, That The taxes on all articles manuIaeturedand
tho passage Of this act shall DO paid by the purchasers
thereof, undoa regulations To be established by the
Commissioner of Internal Revenue.
Sec. 70. AHd be q dTttOr enacted, That for neglect
refusal 10 pay the duties provided by this act on
manufactured articles aforesaid, the goods, wares
and merchandise manufactured and uusold by such
Manufacturer shall be forfeited TO the United States,
aud may be sold disposed Of Tor the benefit Of tho
same, IN such manner IS shall be prescribed by the
Commissioner OF Internal Revenue, un- or the Girec-
tlon OF the Secretary of the Treasury In such case
the collector deputy collector may take pOssessl
Of said articles, and may maintain such possession IN
the promises and buildings where they may have
been manuiactu cd, deposited, may be. He shall
summon giving notice OF not less than two nor more
than ten days. the parties 10 possession of said goods
eniunug them appear bcore the assessor or assist
ant assessor, bt a DAY and hour IN snch summons
fixed then and there To- show cause II any there be,
why for such neglect REFUSAL such articles shOulu
not be- declared forfeited 10 the United states such
persona or parties Interested shall be deemed % be
the manufacturers Of the same II the articles shall be
At the time Of taking such possession upon the premi
ses whore manufactured II they shall At such time
have b,Cn remoN ed from the place OF manufacture, the
parties interested shall bc deemed TO be the person
IN whose custa possession tho articles shall then
be- Such summons shall be served upon such parties
In person or by leaving copy thereof at the place Of
abode OF business Of the party 10 whom tue same
may be directed. La case no such party or place can
be found which fact shall be determined by tho cot
lo1ttrs return the summons such notice, IN the
alure of a summons, shall be given uy advertise
tnout for the term Of three weeks IN one newspaper
in the county nearest ~ the place Of such sale II at
or before such hearing, such duties SHAH not have
been paid and the assersOr or assistant assessor shall
adudge the summons and notice, service and return
or the same 70 be suncion the said articles shall be
declared flrGeit,. and shall be sud, dlposed Of or
turned over the Of any department Of the Gov
onmcnt as may be directed by the Secretary Of the
Treasury, who may require o any Ohcef % the Coy
enment into whose possession the same may be tern
od over the proper voucher therefor PrOrtied That
the proceeds OF the sale Of said articles, n any hcro
be- alter deductng the duties thereon, together with
the eXpOnses OF summons, advertising aud sale,
the eXGss uf the value ol SAID artc es, after deduct
ing the duties and EXPENSES accrued thereon when
turned over 20 tho we OF any deparmentoI IAe GOV
eminent shall be- refunded and paid to The nanufac.
Wror, or 10 the person Ia whose custody or sses-
siOi the articles when seized, The Commits,
sioner OF lnterJM Revenue, with the approval of tho
Secretary Of the Treasury may review any such case
of forfeiture, rnd do Justice In the premises, II the
forfeiture shall have been wrongly declared, and sale
made the Sc retry Is hereby authorized, iu tbs
specific articles cannot bo restored 10 the party ag
grevcd Ia as good order and couhltion Us when sez
10 make up such party in money his loss and damage
from the contingent fund OF his department Imme.
dato return OF seizures 20 forfeited shall be made 90
the Commissioner of internal Revenue by the COlcc.
Tor or deputy collector who shall mako any such
slEOre. Articts wuiuh the collector may adiudge
perish Bile may be sold or disposed OF before dec ara
t.an of lorielt1re Sall sales shall be made az pub
lie auction, aud motto hercof shall be given IN ule
same miunrr as is PROVIDED 10 1hissecton IN case of
forfeiture,
SEC H. And be IL further enacted, That any viola.
tipu Of or refusal 90 comply vita tho provisions OF
the skye lghih section Of ds aotshA be good cause
Tor seizure amt forfeiture, substantially In manner
MN
manu- flrtur,d articles liable 20 bo assessed under
the provisions OF this act ana not otherwise pro
yiHoi for ; and su1h yiuitiun Or reiuEnl 20 comply
shall further make any party So violating or refusing
10 comply, liable 10 nne OF Ave hundred dollars,
to be recovered IN manner and form As provided In
this act ...r ... .....
Soc I2 Andb H GrtLrr caaoild That b case Of the
Manufacture aud sale or delivery OF any goods
wars, merchandise, or articles a. hereinafter men
toned, without compliance on ue part Of sue party
misunderstanding the same with all of any OF the re'
qutremeuts and regulations prescribed Ia ths act In
Telaunn thereto, the assistant Assessor may upon
surh Information as he may have assume and esti
mate the amount an yalnO OF such Manufactures
aud upon such assumed amount assesa the duties
and said duties shall bo collected n ike manner as m
case the provisions Of this act n relation thereto had
been complied with and 10 such articles ALI the iere
going PROVISIONS for hvna, huosl penalties ana iVI
lectures, shall m like manner apply.
Soc. 70. AHd be i furtia enacted, That al goods
wares and merchandise Or articles Manufactured on
made by any person or persons Dot for sale Dnt lo
bis her, or their owu use 90 consumption, and all
gods, wares aud merchandise, or articles nlauu'a,
tursd or made and sold, except splrtuous aud matt
liquors aud manufactured tobacco, where Che ANNA
product shall not exceed the sum Of sN hundred
Ct That this rha not apply to any husinosH or trans
acton whtrO party furnishes the materials or any
part tharoli and employs another party 20 manuiag
ture make of finish tie goods wares aud merchandise
OF articles, paying, nr promising 90 pay therefor
aud receiving the goods, W4reH and mcrohadiso OF
articles.
Soc "a aud D. q juiAsr enacted That the yalu,
and quantity Of the guuis wares and mVrUhaudiso 10
qulred 20 be stated Aforesaid and subject 60 an al
vul0ron duly, shall be estimated by the actual salc
made BIZ tho manuflCturcr, or " his hor or the
agent person or persons acting n hia, DER on thci
behalf and who're suoh goods, wares and merchan
disc have bceu removed tor consumption, or for do