Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07

| ton, lett at MS, hcr or their house O
place of business, or manufactory, tho
amount of such duties may be levied
upon the real and personal property
of any such manufacturer. And sucl
duties, and whatever shall be the ex
pcnscs Of levy, shall be lien from
the day prescribed by the Commission
cr for their payment aforesaid, in fa.
vor of the United States upon the
said real and personal property OF
such manufacturer, and such lien may
be enforced by distraint, as provided
in the general provisions of this act
And provided further, That in all ca.
ses of goods manufactured, in whole
or in part, upon commission, or where
the material is furnished by one par
ty and manufactured by another, il
the manufacturer shall be required to
pay under this act the tax hereby i'm
posed, such person or persons so pay
ing the same shall be entitled to col
lect the amount thereof of the owner
or owners, and shall have lien for
the amount thus paid upon the manu-
facturcd goods And provided further,
That the taxes on all articles manu-
featured and sold. in pursuance of
contracts bona iidc made before the
pa ssage of this act, shall bc paid by
the purchasers thereof, under regula-
tions to be established by the Commits
sioner Of Internal Revenue.
Snc. 20. And be it further enacted,
That, for neglect or refusal to pay the
duties provided by this act on manu-
facturcd articles as aforesaid, the
goods, wares and mcrchadise manu-
factured and nnsold by such manu-
facturcr, shall be forfeited to the Uni
ted States, and may be sold or dis
posed of for the benefit Of the same,
in manner as shall be prescribed by
the Commissioner of Internal Reve-
nuc, under the direction of the Sccre-
tary of the Treasury In such case
the collector or deputy collector may
take possession of said articles,
and may maintain such possession
in the premises and buildings where
they may have beenmanufactured,
or deposited, or may be. He shall
summon, giving notice ofnot less
than two nor more than ten days,
the parties in possession of said
goods, cnjoining them to appear be-
fore the assessor, or assistant asses
sor, at day and hour in such sum-
mons fixed, then and there to show
cause, if any there be, why, for such
neglect or refusal, such articles should
not be declared forfeited to the Uni
ted States. Such persons or parties
interested shall he deemed to be the
manufacturers Of the same, if the ar.
ticcs shall be at the time of taking
such possession upon the premises
where manufactured if they shall at
such time have been removed from
the place of manufacture, the parties
interested shall bc deemed to be the
person in whose custody or possession
the articles shall then be. Such sum.
mons shall be served upon such par,
ties in person, or by leaving a copy
thereof at the place of abode or bust
ness of the party to whom the same
may be directed. In case no sucl
party or place can be fund, which
fact shall be determined by the col
lcctor's return on the summons, sucl
notice, in the nature of a summons
shall be given by advertisement
for the term of three weeks in one
newspaper in the county nearest Il
the place of such sale. If, at or be
fore such hearing, such duties shal
not have been paid and the assessor
or assistant assessor shall adiudg'
the summons and notice, service an,
return of the same, to be sufficient
the said articles shall be declared for
felt, and shall be sold, disposed of, o
turned over to the use of any depart
mcnt of the Government, as may b,
directed by the Secretary of the Trca
sury, who may require of any Office
of the Government into whose pos
session the same may be turned owe
4 the proper voucher therefor Provide,
That the proceeds of the sale of sait
articles, if any there be after deduct
ing the duties thereon, together wit
the expenses of summons. advcrtisin!
and sale, or the excess of the value {
said articles, after dcducing the du
ties and expenses accrued therco
when turned over to the use of an
Department of the Government, sha
be refunded and paid to the manufa'
turer, or to the person in whose Gus
tody or possession the articles wcr
when seized. The Commissioner {
Internal Revenue, with the approx:
of the Secretary of the Treasury, ma
review any snch case of forfeiture
and do justice in the premises.
the forfeiture shall have been wrons
ly declared, and sale made, the Sc
retary is hereby authorized, in cas-
the specific articles cannot be restore
to the party aggrievcd in as good O
der and condition as when seized,
! make up to such party in money h
{ loss and damage from the contingcl
fund of his Department. Immcdia
return Of seizures SO forfeited shall
/, made to the Commissioner of Intern
!, Revenue by the collector or dcpu
: collector who shall make any su,
r seizure. Articles which the collect
/, may adiudgc perishable may be SO
+ or disposed of before declaration
f forfeiture. Said sales shall be ma,
!, at public auction, and notice there
9 shall be given in the same manner
# is proviccd in this section in case
h forfeiture.
II Sec. II. And be it further enactt
: That any violation of, or refusal
:, comply with, the provisions of I
i. sixty-eighth section of this act, sh
II be good cause for seizur. and forte
d ure, substantially in manner as {
d tailed i'm the section next preceedi
y this, of all manufactured articles
\ 4