The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-26

L, pUL 4 20, 1907.
, limits of sach State or Territory, or pa
} thereof, or District Of Columbia, so soon ,
the authority OF the United States therei
shall be re.estsblished, and to collect Ii
sums which would hare been due from Ii
persons residiag or holding property, goods
wares or merchandise, object or article her,
in liable to, any duty, license or tax, with il
. terest at the rate of six per centum per ar
mum thereon from the time. such duty, Ii
cense or tax ought TO have been paid unit
paid in the. manner and. under the. regula
tons prescribed in this act, so far as appt
cable, and where not applicable the assess
ment and levy shall be made and the tim
and manner ofcolIection regulated by the in
structions and directions of the Commits
sioner of Internal Revenue, under the direc
ton of the Secretary OF the Treasury.
Sec. SO. And be it further enacted, Tha
the officers who may be appointed unde
this act, except within those districts within
any State or Territory which have been o.
may be otherwise specially provided for by
law, shall be. and hereby are authorized. ir
all cases where the payment Of such taxes
has not been assumed by the State, to per.
form all the duties relating to or regarding
the assessment and collection Of the direct
tax imposed by an act entitled /" An act to
provide Increased revenue from imports, to
pay interest on the public debts, and for
other purposes" approved August fifth,
eighteen hundred and sixty -one. or any di-
rect tax which may be hereafter. enacted /:
Provided, that the sum of.nineteen thousand
three hundred and twelve dollars, direct tax
laid upon the Territory of Nebraska by said
act, shall be paid and satisfied by deducting
said amount from the appropriation for leg
islative expenses of the Territory Of Nebras-
ka for the year ending thirtieth Of June,
eighteen hundred and sisty-threa and no
further claim shall be made by said Terri
tory for legislative expenses for said year !:
Provided, further, That the State of Tennes-
see shall have until the. first day of Decem-
Der next to assume the payment Of her por-
ton Of said tax. -
( spIRIrs, ALE, BEER AND PORTER.
Sections 80 to as inclusive apply to the
mode and details Of the collection of imports
on these articles. These provisions secure
access by the collectors to the books Of man.
ufacturers. The latter are to present sworn
statements as to capacity for nanufacture
and actual product, with forfsit Of 800
for any case Of false statement. Inspectors
are to be appointed, and the inspectors mark
of quantity and proof affixed to each pack
55~heah 5sf AhS 81 tfsas apiaseent ta ha naid bx ths
affixed to each INSTANCE Of altering an in
spector's mark Manufacturers may erect
suitable warehouses, their contents to be de-
clared bonded duty on the same to be paid
when the spirits are moved for sale. Per-
mits may be granted by collectors to ship
duly marked lots of not less than fifty bar
rels, in bond to any other collection district.
Provisions are made for export for sedistil-
lation and refinery. On and after August
1st an import Of $l,ou per barrel shall be
paid on malt liquors, to be paid by the owner
of the premises where manufactured. Neg
let or violation to make true reports Of
amount Of product is punishable by fine
of $500, with forfeiture Of stock and appli-
ances Of manufacture. An additional ten
per cent is to be paid in cases where duties
are not paid at the time Of ofrendering account
of same.
The ten following section fifty-seven per-
tain to tho mode OF collection Of licenses fees
on persons engaged in the kinds ofbusiness
specified in the compilation published in yes
terday's Tribune. The penalty for violation
is three times the amount Of the license AZ
fixod. Licenses shall pass on the death or
removal ofholder to heirs and assigns, on q
fresh entry being made with the assessor
This impost by the government in no wise
prevents licenses for State and municipal
purposes. % atf E
MANUFACTURERS ARTICLES AND PRODUCTS.
Manufacturers shall furnish some state
ments setting forth the place where the
manufacture is to be carried on, name efthe
manufactured article, the proposed market
for the same, whether foreign or domestic,
and generally the kind and quantity manu-
factured or proposed to be manufactured
Monthly returns are to be made Of products
and sales, and duties are o1be paid upon
such amounts and values, and such duty
With the expenses Of levy ere to be lien
upon the property Of the manufacturer
Taxes on all articles made IN pursuance cf
contract dated before the passage Of this
act shall be paid by the purchaser. For
neglect or refusal to pay duties provided by
this act on manufactured articles, as afore-
said, the goods, wares and merchandise man.
ufactured and unsold by such manufacturer
shall be forfeited to the United States. I'm
mediate return of.scizurcs 50 forfeited shah
be made to the Commissioner Of Internal
Revenue by the collector or deputy collector