New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

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to authorize the commencement or continuation snv
trade, business, occupation, or employment tbereis
mentioned. within any State or Territory Of tn
United States in which it 10 or shall be specially
prohibited by the laws thereof in violation of a.
| laws Of any State or Territory; Provided Nothing
ia this act sba be held construed 70 % to preye
the several Slater, within the limits thereof from
placing duty, tex, or license for State purposes %
any business, matter or thing on which duty tax
or license, is required TO be paid by this act
Manufactures. Articles, and Products.
SPECIFIC AND AID yALOREJ DUTY
SEC. g. And be t further enacted That on and after
the ls day of August 1862, every individual partner
snip, firm, Association, or corporation land any word
words in this act indicating or referring persoa
persons shall he taken 10 mean and include part
nersbips, firms, associations, corporations when
not Otherwise designated or manifestly incompatible
with the intent thereof, shall comply with the fox
| loving requirements, that Is TO say:
FIRST. before commencing or, II already com
meneed. before continuing, any such manufacture
for winch he, she, VI they may be liable to b
assessed, under the PROVISIONS vi tns act and which
shall not be differently provided for elsewhere
within 80 Gays after the date when this act shAA
take effect, he, she, OF they shall furnish 10 tho
Assistant Assessor statement, subscribed and
sworn 10. or affirmed. setting forth the place where
/ the manufacture is 10 be carried ON, name OF to
manufactured article the proposed market for the
same, whether foreign or domestic, snd generally
the kind and quality manufactured or proposed u
be panuaotured
Second. lie snail within ten days after the frs
day OF each and every month, after the day on
which this set tskes effect AS hereiDbeiore men
toned or on or before day prescribed by the Com
missioner of Internal Revenue, make return OF the
products and sales or delivery OF such manuseturo
in form gn1 detail az may be required, from time V
time. by the Commissioner OF Internal Revenue.
Third All such returns, statements, descriptions
memoranda oaths, and arnations, shall be ia iorus
scope and detail may be prescribed, from time y
time, by he Commissioner OF Int rnal Revenue.
SEC 90. Aud be it further enacted, Ina, upon the
amounts, quantities, and values OF produce, g9oat
wares merchandise and articles manufactured aud
Sold or delivered hereinafter enumerated TIE mano:
facturer thereof whether manufactured Tor bin5oR
or others shall nav 10 the collector Of int sna reve.
nue. within hs district, monthly, or on or before 9
day to 10 prescribed by the Commissioners Oh ihorh4
Revenue the duties on such manufacturer: Pro-
gied That when thread is manufactured snd sold o.
delivered exclusively tor knitted fsbIies, or for
viewing spo0hng, as provided Tor III the 'oth geo
ton OF tins act, the duties shall be nsessed on the
articles finished and1 pared for use or consumption
10 the PARTY 40 finishing or preparing the same aod
any party 50 Finishing or preparing any cio'n or
other fabrics Of cotton, wool, or other Materials
whether imported or otherwise, shail be consideed
the manufacturer taereOs for the purposes Of TINS
act; aud for neglect to pay such duties WITHIN oee
DAYS after de nand either personal or written, LETT a.
his her OF their bouse place Of business or maud
factory the amount Of such duties may be levied
upon the real and personal properly OF any sucn
manufacturer. And such duties, and whatever sbah
oe tie expenses Of levy, shall be lien IRON the Gay
prescribed by the Commissioners for their payment
aforesaid IN favor Of The United States upon the SAD
real end personal property OF such manufacturer ana
such lien NAV be enforced by dstraiut, as PROVIDED
In the general provisions Of this act And PROV ed
further, That in all OF goods manufactured ia
whole or in part, upon commission, or where the
material il furnished W one party and mann'ae urea
by anolhe ii the Manufacturer cha DC required 70
pay under this act she ax hereby inposed, such Per,
son peIsons 60 paying the same s1ai De eh'itieo
to ect the amount thereof OF the owner OF owners
and shall have lien for the amount tnns paid upon
the manufactured goods: And provided further.
That the aXes all articles man uficured and 500,
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 ~ zoe
Commissioner OF Internal Revenue.
Src 20 And be 1t further enacted That, for neg
lee. or reiuss TO pay the duties provided by tnis
act On manufactured articles, As aforesaid, the
goods, wares, aud merchandise manufactured ana
uns0ld by sue, manufacturer shall be forfeited
10 the United States aud may be sold or
DISPOSED OF for tue benefit OF the same, IN
manner nc shall be prescribed by the Commissioners
OF Internal Revenue. Ia such case the Collector o.
Deputy Collector may take possession on ssld sfti-
ces End MY maintain such possession in the prom
ises aud buildings where they may nave been rana'
lactured deposited, or may BE- lie shail summon
giving notice Of hot less than two nor more than
teu DAYS the parties in possession OF sald goods en-
ouup them 20 sppear before the Assessor or Assist
ant Assessor, 81 day aud hour IN such summons
fixed then and there show cause, II any there 20
why for such neglect refusal snch articles should
not be declared forfeited 20 the United States
such persons parties Iuts rested shai oe deeued~
he Ito manufacturer. OF the same, II the articles
shall be ~ the time of taking such possession upon
: 3 premises where nanuiac ured; If they shall ut
suoa time haye been removed from tire llece OF man
ufseture lie parties Interested shall be deemed 70
/ he the person in whose custody or possession tho
articles sball then be. such summons shall DO
served upon sucn parties ia person, or by leaving
copy the eo the lace OF abode ar business oil Ihs
rarty 10 whom the same may be directed La caSS
no such party or lace can be found, when Iscs
shall be determined Oy the Collectors return on the
SUMMONS such notice IN tie nature Oh summons,
sball be gwen by advertisement for the term OF
three weeks in new spaper III the county rcarest
20 the place Of such sale H. At or before such hear
iue such duties shall nOJ have been paid, and Inc
Assessor OF Assistant Assessor shall adIudge tho
sumuuus and notice, service aud return OF tho sane
TO be sufficient tue SAID articles sAall be declared
forfeit and shall be soid disposed OF, or turned
over 20 tue use OF any Department OF the Govern
ment ~ may be directed by the Secretary OF mo
Treasury, who may require OF any ohcef OIL si~
Government into whose possession the same may %
turned over the proper voucher tnercsof iroFiuou.
That tie proceeds of the sale Of SAID arcles II any
there BE- after deducng the duties thereon toSotner
with tie expenses OF summons, advertising, and
sale or the excess OF the value Of said articles alter
dednctiag the duties aud EXPENSES accrued taereon
when turned over 10 the use OF any Department OF
tie Government, snail be refunded ana paid TO The
Manufacturer OF 10 the person in whose custody or
TO sion the articles were when seized. The Com.
missioner OF Internal Revenue, with tue approval OF
tie Secretary Of the Treatury may review any such
care Of ,orfei,ure, ana do justice 10 the premises.
tLe frlernre shall nave been wrongly declared, and
sale made, the Secretary is hereby authorized, IN
case the specific articles cannot be restored TO tho
party agg,ieyed in tvs good order and CONDITION ~
when sen d. to make ny TO such party IN money nh