Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-29
OFFICIAL.
LAWS OF THE UNITED STATES
Passed at tie Second Session of tie Thirty
Seventh Congress.
MANUFACTURES, ARTICLES, AND PRODUCTS
Specifc aud ad raiorem duty.
PUBLIC so. 97--CoNTINUED.7 j


Sec SO. And cit further enacted, That
on and after the first day of August, eigh-
teen hundred and sixty. two, every indiyid-
ual, partnership, firm, association; or cor
poratiou, land any word or words in this
act indicating or referring to person or per-
sons shall be taken 10 mean and include
partnerships, firms, associations, or cor
pOr0tiOns, when not otherwise designated
or manifestiy Incompatible with the intent
thercof,) shall comply with the following
requirements, that Ia TO say
First. Before commencing. or, If already
commenced, before continuing, any such
manufacture for which he. she, or they may
be liable to be assessed. under the provis-
ions of this act, and which shall not be diff
ferently provided for elsewhere, within
thirty days after the date wheR this act
shall take effect, he, she, or they shall fur
nish to the assistant assessor u statement,
Subscribed and sworn TO, or affirmed. set
ting forth the place where the manufacture
is TO be carried on, name of the manuiac,
tured article, the proposed market for the
t5Same, whether foreign or domestic, and
generally the kind aud quality manufac-
tured or proposed 20 be manufactured.
Second. He shall within ten days after
the first day of each and every month,
after the day on which this act takes effect,
as hereinbefore mentioned or on or before
"A day prescribed by the Commissioner Of
Internal Revenue, make return of the pro.
ducts and sales or delivery of such manu-
facture in form and detail as may be re-
quired, from time to time, by the Commits
5iouer of Internal Revenue.
Third. All such returns, statements, de-.
scripttons, memoranda, oaths Gnd afirma-
tious, shall be in form, scope, and detail as
he, fh.I -. 4.
the Commissioner OF Internal Revenue.
Sec. So. And be it further enacted, That
upon the amounts, quantities, and values
of produce, goods, wares, merchandise aud
PARTICLES manufactured and sold, or deliver
ed, hereinafter enumerated, the manufactu-
rer thereof, whether manufactured for him
self or for others, shall pay to the collector
of internal revenue, the duties on such
manufactures Prorided, That when thread
is manufactured aud sold or delivered ex-
ciusively for knitted fabrics, or for weaving
or spooling, as provided for in tue seventy
fifth section of this act, the duties shall be
assessed on the articles finished and pre-
pared for use or consumption TO tho party
so finishing or preparing the game, aud to
any party go finishing or preparing any
cloth or other fabrics of cotton, wool or
other materials, whether imported or other
wise, snalt D6 cOnSlQereu tno manufacturer
thereof for the purposes of this act; and for
neglect to pay such duties within ten days
after demand, either personal or written,
left at his, her, or their house or place OF
business, or manufactory, the amount of
such duties may be levied upon the real
and personal property of any such maui
facturer. And such duties, aud whatever
shall be theexpenses of such levy, shall be
lien from the day prescribed by the Com.
missioner for their payment aforesaid, in
favor of the United States upon the said
real and personal property of saeh manu-
facturer, aud such lien may be enforced by
distraint, as provided in the general pro-
visions of this act; And propi9ed further,
That in all cases of goods manufactured, in
whole or in part, upon commission, or
where the material is furnished by one par
ty and manufactured by another, If the
manufacturer shall be required to paw nm
der this act the tax hereby imposed, such
person or persons so paying the same shall
be entitled to collect the amount thereof
of the owner or owners, and shall have a
/ lien for the amount thus paid upon the
manufactured goods: A1d PROVIDED fuyLker,
That the taxes on all articles manufactured
and sold, In pursuance of contracts bona