The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-15

raw for icebs- steth;ng IN this act ter tile contra
,ry notwithsisnainh ;fhc amount ~ tssimat
amount, OF uch unnuA' sAes 10 &c stcen ,il,eu .
estirnated IN ch manSer as the CoDfmissisne
of Internal Revenue shall ,rescrlbe, AID 81 ~ q
other annual sales or rec sipAs Nhere We elnee
the License is gra5uated by the amouhl ehsann
receipts.
e. See Ge. An be 1t further cnacte :, That moth
lug C Ii ,iDsd in the preceding sections OF tnt
act laying dutes On lice Sc shalt be cons.fneo Z
r,quile license 'ur tle sac Of goods, Tarets wy
merchsn iise ma lie 'r p odu, I'd, ana sol iy 81
manufac nler OF producer at taa nian'iiactofy on
place where the sam. i, made or pr, dnced; 'ln'
teFs.who sell at the pace where The same Is made
wine OF their own growth. nor to apo hscarles, ne
TO wines apd -p'riou liquors, WIN, b itcF l.sf ex
cusivey IN the preI aaron or zaRktg UP oi N ul
Gin, for OK Il ,me dse-se person ;nor shall he
provis ons of paragraph umbei 2sth rkseuo 10 phy
sicians who keep ON hapd m ,dicinrs fosely for he
purpos Of making up tL,ir OWL preAcr ptiops for
their own atienis. e8a Ga- a
Soc.G7. and be it fur her enacted. That no IL
heretofore provided for, # grahted, shall lie
constr led to authorize The commencement or the
contin uation of any trade business, occupation or
employment shere.n men icnt6, within i-ny ct t.
or Territory of the United States il which IL is
shell lie specially prohibited BY the laws rhercc-
or in violation OF the laws of any State Terrific
ry; Provided, Nothing this act shall be hell or
construed to prevent the several States, witn
in the Units thereof from placing a duty, tax, or
license for State PURPOSES, on aiy buInes nj ifter
or thing which du y, tax, Or license Is re- Il
red to be paid by this act.
Sec. 6S. And b, /. further enacted, That on aid
after the lst day of Augu {, 1852, every 1ndFyidu-
al, partnership, firm, assUcatiJn, or oifOrsti"n,
Tor any word or words in this act N Heating o. re-
ferr ny 20 person or pereous shait be taken TO
mean and iuclu1e partnerships, firms, assOcatiu s
corpo ations, when not OF erwise d, designated or
nanifr tly ii compatib- wi Il the intent toe reVf)
shall IMPLY with the following requirements,
that is to say:
First Bef rs commencing, or IL already con-
mencel, before colt .nui' & any huch manut cture
foe which he, sine, thsy may be Liable TO lie ns
sessed, under the provisions of his act, and whi
shall not be differently p' 'ovided for elsewh-' e,
within 30 days after the date when .his act shall
take effect, he, she or they shall furnish 20 the As
si-tsnt Asse-sor astatems ut, subscribed andswVTn
to, affirmed setting fOrtL the place whe. o the
faeture is 10 be carried on, name of the man.
uiactured, article the proporei ma ket Tor the
same, whe' her foreign or domestic, aud generally
the kind aud quality manufactured or pr pos. d
to be manuf ictured.
Second. He shall within Ten days after the first
day Of each and Every month alter the day on
which this act takes effect, hereinb, fore men
tioned, or on or before day pres rib' by the
Commissioner of Internal Rrvenu,, make return of
the products and sa or delivery If such manufac
ture in fvIm and detail Iaay be I. quired, from
time to time, by tue Commissioner OF Internal e.
ue, -s
Third All such returns, atemeuts, descri,-
ticns, memoranda, oaths, and affi ma ions shall be
in iorm, scope AID detail as may be prescribed
fIom time 70 time by the Commits onsr Of Intern
al Revenue. 3rN aff,L st f s
Sec. 90. And be it fui ther enacted, That mp IN
the amounts, qua. titles and values of produce,
go d., wares, merchandise, aud articles manufae-
tured and sol j, delivered hereinafter snIm ra-
ted, the manufacturer thereof whether manahe
turered lor himself er Others, lhalI pay tie
Collector of lnternal Revenue within his disir Ct
month Y, or on or before day to be prescribed by
the Comm issioner Of Internal Revenue, the ddlies
on such manufacturer: ProHded, That when
thread is manufactured and sold or delve Ell ex
clusiveiy for knitted fabrics, or foc wearing or
spouling, as provided for ID the 75'h sect.o Of
this act the duties shall be assessed on the ces
finlshs and prepared for use or consumption to
the party so fishing or p eparin< the sam, and
any party SO finishing or preparing any clorA or
other fAbrlcs Of c9iton' wool, or other materials
wheihec inporle ed or otherwise, sh 4l be consider
ed thu manufacturer thereof fer tn pns..e---,.I
this act aud ior neglect TO pay each ousies WIZ
ia ten Gays after demand, either n,ca Of ~,
ssn sem stS Fl b tbs aulCunt such duties
may bo levied upon he real and lersynal oselty
of any such manufacturer. And such duties, snd
whatever shall be the expenses of the evy shall lie
q lien from the day prescribed by tie Comm ssion-
er for these payment aforesaid, in tayoi of the u
nted States upon the said real and personal . op-
erty Of such uanuf ctuIer, md such lien may pe
enforced by distra.nt, as provided in the general
provi ions Uf this act Aud provided further, hat
in all ca cs of goods manufactured, in VII lie in
part, upon commission, or wheie tae material is
furnished by one party aud manufactured by. an.
other, the manufactures shall be required TO pay
under this actthe heI e5 yimp sed such psi son
LersOus 81 aYlDg the same hall Ie entitled
collect the aincu g thereof of the owner or own
ers, and h=ll have lien for the amount thus laid
up, Il tue manufactured goods: And provide fur.
ther, II at tue taxes on all artclss Manufactured
ad sod in purs rsulnce of contracts bona iie u ade
befor the pa ssage oil this act, tball paid bv the
put chastTs thereof under regulat ions to be estsb
lished by the Commissioner of Internal Reve ue
Sec. 10. And be it fur.her enacted. That. far
neglect on refusal to pay tie duties provided BY
this act on macuacturtd articles Ms at ressid,
the gods, wares. and mercuandise, mannheim ed
and unsold by such manufacturer shall be forfeit
ed g. the United States, and may be sold or dispO-
sd of for the benehr If the same, in manntr 10
shaIl be presc, lied by the Commi oner OF Inter.
Il Revenue. In N h case the collector or d-pu-
ty coect3r may lake session Of said Il t.
c.es and maint In such possession 10 the prem ses
| sud buildings wneIe they may have bten manu-
| fac, ured or oeposited, or may be- He shali sum-
men, giving notice OF not less than two mr. more
thau ten dAys, the parties in possession of said
goods, eujoining them TO appear before the AS es-
| sor or Assistant Assessor, at day a. d honr IN
| such imuons fix q, ,iheu ann there 10 show csus
il ANY their b., why, for such regleot or REFUSAL
such articles should 1t 10 dec | forfeited u
the United States. such persons OF parties ints
| e.tsd shall be deemed to b. the msduf -cturer- o
the same il the articles shalt lie ct the time Of TAX
/ ing such pos session upon the prem ses whsrs mau-
utsctued II they shall at such time have been re
moved iro IA the place OF ma ,ufacture, ths :ariel
| interested shall be deemed TO be ths Lerson IL
whose custody pIs esson the articles shal. theI
| be- such summons shall be served uron sscl
the las uf ab Bde or bueins SIS of the parties Il
| WHOM the same may be di ected. IL case no sucl
| patty or place can be fvund, which fEct shall b
/ determined toy the Collector return the sum
mons, such notice, in the nature OF summon.
shall lie glSea by gaver .efneni for the tf m o
three weeks in one newspaper IN the county M a.
est 10 this lace such sde. II, at or lefore sucl
hearing, such duties email not h ave bee paid, ant
the Assrs.v or Assistant Assessor shall acjddg
the suu.1nt and nosire ser-ice and return OF tn
same 10 be sici mt, the said articl-s shalt b. de
ciared forleit, and shall ba suld, dispo-el OF, o
turned over to The of any De,,a-tment OF tn
Government, may be directed by the secr t,l.
of the Treasury, who NAV requ re OF any ON oe :
tn, Government into whose possession the cam
| may be tl ned ov TO the proper voucher there
for Provi ded. That the procee~s Of the sale 9
1 "a articles, if any there re after deducting b
duties thereon, together with the expenses OF su =
int ns advertising snd sale, or the ex ess oil ih
yslue of snd articles, after deducting the dut;e
| and expenses nccrued Il. ereon whea rue over {
the use of any department OF the GoveraneD
shall be Refunded and paid TO the uufacturef, Q
to tho vei son INTO whose custody or pp sessIo
the articles were when seized. The COMMISSIONS
of fInt4rnL revei ne, with the approval Of tie Sc
cretary of the Treasury, a ay eview any tuch ca.
: of forfeiture, and do Justice in the prtmsss.
tho frfeiture shall have been wrongly dec AIRED an
! sale made, ths Secretary is hereby author zsd,
case the hpec ic articles cannot be restored to IL
aarty ae grew d in as good order and condition
When s;e2ed TO make up 10 such party in moue
his loss aud damsgs from the contingent fund
: his department. lnmed ate return OF seizures
forfeited taall be maize to the Commis ionerof II
ternal Revenue by the co!lecter or dtputy cOlle'
tor who shall m IKE any such seizure. Art'cle
which the collector may judge perishaole ma
be sold or disposed Il BET re clsration ei io ie
,ure Said 50 Is shall he made ~ public huctiol
and uctics tnel cot shall be given IN the esu
manner as provided IN this section IN case Of i,l
feiture. =. s.-,,,o. anac,a4. That nm