Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-29
WHEELING. va, FRIDAY MORNING, AUGUST % 1862.

a
tide made before the passage of this act
shall be paid by the purchasers thereof
under regulations to be established by thu
Commissioner of Internal Revenue.
/ Sec 20. Aud be il further enacted, That
for neglect or refusal to pay the dutie
provided by this act on manufactured ar
ticles as aforesaid, the goods, wares ant
merchandise manufactured and unsold by
| such manufacturer, shall be forfeited &c
! the United States, and may be sold or dis
posed of for the benefit of the same, in
manner as shall be prescribed by the Com.
missioner of Internal Revenue, under the
direction of the Secretary of the Treasury.
In such case the collector or deputy collec-
| tor may take possession of said articles
and maintain such possession in the prem
ises and buildings where they have been
manufactured, or deposited, or may be-
He shall summon, giving notice of not less
than two ucr more than ten days, the par
ties in possession of said gooes, enjoiuing
them to appear before the assessor, or as
sisistuut assessor, at a day and hour in
such summons fixed, then and there to
show cause, if auy there be, why, for
such neglect or refusal, such articles
should not be declared forfeited to the
United States. Such persons -Or parties
facturerS of the same, if the articles shall
be at the time of taking such possession
upon the premises where manufactured; il
they shall at such time have been removed
from the place of manufacture, the parties
interested shall be deemed to be the per-
son in whose custody or possession the ar
tiCles shall then be. Such summons shall
be served upon such parties in person, or
by leaving copy thereof at tue place of
abode or business of the party to whom the
game may be directed. In case no such
party or place can be found, which fact
shall be demonstrated by the collectors
return on tue summons, such notice, in the
nature of summons, shall be given by
advertisement, for the term of three weeks
iu one newspaper in the county nearest to
the place Of such sale. II, at or before such
hearing, such duties shall not have been
paid and the assessor or assistant assessor
shall adjudge the summons and notice,
service and return of the same, to be sufi-
ciens, the said articles shall be declared
forfeit, ard shall be sold, disposed of, or
turned over to the use of any department
of the Government, as may be directed by
the Secretary of the Treasury, who may
require OF any officer of the Government
into whose possession the same may be
turned over the proper voucher therefor ::
Provided, That the proceeds of the sale of
said articles, il any there be after deduct
ing the duties thereon, together with the
expenses OF summons, advertising, and
sale, or the excess of the value of said ar
ticlcs, after deducting the duties and ex-
peuses accrued thereon when turned over
to the use of any Department of the Gov
ernment, shall be refunded and paid to the
manufacturer, or to the person in whose
Z L.,
when seized. The Commissioner of Inter-
nal Revenue, with the approval of the Sec
retary of the Treasury, may review any
such case Of forfeiture, and do justice in
the premises. If the forfeiture shall have
been wrongly declared, and sale made, the
Secretary is hereby authorized, in case the
specific articles cannot be restored to the
party aggrieved in as good order and con-
dition as when seized, to make up to such
party in money his loss and damage from
the contingent fund of his Department
Immediate return of seizures so forfeited
shall be made to the Commissioner of In
ternsl Revenue by the collector or deputy
collector who shall make any such seizure.
Articles which the collector may adjudge
perishable may be sold or disposed of be-
fore declaration of forfeiture. Said sales
shall be made ut public auction, and notice
as is provided in this section in case of
forfeiture.
Sec. n. And be it further enacted, That
any violation of, or refusal to comply with,
the provisions of the sixty. y.eighth section
OF this act, shall be good cause for seizure
and forfeiture, substantially in manner as
detailed in the section next preceding this,
of all manufactured articles liable to be as
sessed under the provisions of this act, and
not otherwise provided for; and such viola
ton or refusal to comply shall further make
any party 80 violating or refusing to COM
ply liable to a fine of Eve hundred dollars,
to he recovered in manner and form as pro-
Vided in this act.
Sec. 72. Aud be it further enacted, That
ia case of the manufacture and sale or de-
livery of any goods, wares, merchandise,
or articles as hereinafter mentioned, with
out compliance on the part of the party
manufacturing the same with all OF any of
the requirements and regulations prescri-
bed in this act in relation thereto, the as
sistant assessor may, upon such informa-
ton as lie may have, assume and estimate
the amount and value of such manufac-
lures. aud upon such assumed amount as
sess the duties, and said duties shall be coll
lected in like manner as iu case the pro-
visions of this act in relation thereto had
been complied with, and to such articles all
the foregoing provisions for liens, fines,
penalties, and forteitures, shall in like man
nerapply.
Sec, 70. Aud be it further enacted, That
all goods, wares, and merchNudise, or ar
ticles manufactured or made by any person
or persons not for sale, but for his, her, or
their own use or consumption, aud all
goods, wares, aud merchandise, or articles
manufactured or made and sold. except
spirituous and malt liquors, manufactured
tobacco, where the annual product shall
not exceed tue sum of six hundred dollars,
shall be aud are exempt from dutr: Pro-
vided, That this shall not apply to any bu-
siness or transaction where one party fur
nishes the materials, or any part thereof,
and employs another party to manufacture,
81.