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

ty or agent, who may desire to examine the
same ; and if any such person, having in his
possession, charge, custody, any such
records, files, or papers shall refuse or neglect
to exhibit the same ON request, as aforesaid,
he shall forfeit and pay the sum of five hun
drcd dollars and in case of any DELINQUENCY
in making the schedule list, or statement, or
i'm the payment of the duty or tax accrliing
or which should accrue thereon the assess
ment and collection shall he made us provided
for in the general provisions of this act Pro-
vdcd In all legal controversies where sucl,
deed or title shall he the subject of judicial in
vcstigation, the recital in said deed shall no
presumed to he true, and that the require
mcnts of the law had been complied with by
the officers OF the Government.
Sec Il3. And he it further enacted, 1h~t
whenever by this act any license, duty, or tax
of any description has been imposed on any
corporate body, or property of any incorporat-
ed company, it shall he lawful for the Com
missioner of Internal Revenue to prescribe
and determine in what district such tax shall
be assessed and collected, and to what officer
thereof the official notices required in that be-
half shall I've given, and Of whom payment Cf
such tax shall he demanded.
Sec. III. And be it further enacted, That
all articles upon which duties are imposed Ivy
the provisions of this act which shall bc found
in the possession of any person or persons for
the purpose of being sold Ivy such person Of
persons in fraud thereof and with the design
| to avoid payment of said duties may he sciz-
| ell by any collector or deputy collector who
| shall have reason to believe that the same arc
| possessed for the purpose aforesaid and the
same shall he forfeited to the United States.
| And the proceedings to enforce said forfeiture
shall he in the nature of proceeding in rem
in the Circuit or District Court of the United
| States for the district where such seizure is
made, or in any other court of competent
! jurisdiction, And any person who shall have
| in his possession any such articles for the pUr
| pose OF selling the same with the design of
| avoiding payment of the duties imposed there
on 10y this act, shall he liable to u penalty of
one hundred dollars, to he recovered us here
| inbcforc provided.
| APPROPRIATION.
Sec. rs. And he it further enacted, That
| the pay of the aSscssors. assistant assessors,
| collectors, and deputy collectors, shall he paid
| out of the accrling internal duties taxes
| before the same is paid into the treasury ac-
cording to such regulations us the Commis-
sioner of Internal Revenue, under the dircc-
ton of the Secretary of the Treasury, shall
| prescribe aud for the purpose of paying the
Commissioner of Internal Revenue and clerks,
procuring dies, stamps, adhesive stamps paper,
| printing forms and regulations, advertising,
| and any other expenses of carrying this act
| into effect, the sum of five hundred thou
sand dollars be and hereby is appropriated, or
so much thereof as may be necessary.
| ALLOWANCE AND DRAWBACK.
Sec. 116. And he it further enacted That
| from and after the date ON which this act
takes effect there shall be an allowance or
drawback on all articles on which any inter
nal duty or tax shall have been paid except
| rly flptu in,
cunt to the duty or tax paid thereon, and mo-
more, when exported, the evidence that any
snch duty or tax has been paid To he furnished
| to the satisfaction of the Commissioner of In
| ternal Revenue by suCh person or persons AZ
shall claim the allowance or drawback, and
| the amount to be aScertaincd under such regu-
lationS as shall, from time to time, be prcscrib-
cd 10y the Commissioner of Internal Revenue,
under the direction of the Secretary Of the
| Treasury, and the same shall be paid by the
warrant of the Secretary of the Treasury oh
the Treasurer of the United States, out of any
money arising from internal duties not other
/ wise appropriated Provided, That no allow
ancc drawback shall he made or had for
any amount claimed or due less than twenty
dollars, any thing in this act to the contrary
| Notwithstanding And provided further, That
| any certificate of drawback for goods exported,
| issued i'm pursuance of the provisions of this
act, may, under such regulations as may be
| prescribed 10y the Secretary of the Treasury,
| he received by the collector his deputy in
| payment of duties under this act. And the
Secretary of the Treasury may make such reg.
ulations with regard to the form of said certiii-
Gates, and the issuing thereof, rs in his judy
| mcnt may bc necessary And provided iurth-
or, That in computing the allowance or draw
back upon articles manufactured exclusively
| Of cotton when exported, there shall be allow
cd in addition to the three per ccntum duty
lNta I'll.
| drawback of five mills per pound upon sucn
articles in all eases where the duty imposed by
this act upon the cotton used in the manufac-
| turc thereof has been previously paid tho
| amount of said allowance to bc gSccrtaine,l liz
| such manner as may he prescribed by tho
| Commissioner of Internal Revenue, under this
direction of the Secretary of the Treasury.
| See III. And be il further enacted, That
| II any person or persons shall triudulcntly
claim or seek To obtain an allowance or draw
! back on goods, wares, or merchandise, on
| which no Internal duty shall have been paid,
| or shall frau lulcntly claim any greater allow
ance or drawback than the duty actually paid,
| as aforesaid, such person or persons shall for
| felt triple the amount wrongfully or frardu-
! lently claimed or sought 10 bc obtained or
| the sum OF five hundred dollars, at the election
of the Secretary of the Treasury, 10 he re-
! covered rs in other cases of forfeiture pFoyil-
Cd for in the general provisions of this act.
Sec. lis And be it further enacted, That
| the sum of sixty thousand dollars, appropriate
cd 60 complete the the capitol in New Mexico,
| by the second section of an act of Congress
i approved June twenty-five, eighteen hundred
and sixty, and the sum of fifty Thousand dol
| lars, appropriated for military roads in New
| Mexico, 10y act Of Congress approved March
| two eighteen hundred and siXty-onc, be ami
the same arc hereby credited To the Territory
OF New Mexico in payment of the direct annu-
| al tax of slxty-two thousand six hundred and
| forty eight dollars levied upon said Territory
under the eighth section Of an act of Congress
approved August five, eighteen hundred and
sixty-onc, to b. taken up on account of SAIL
lactl us the same may fail due to the United
States from said Territory.
Sec. ll9. And be it further enacted, That
SO much of an act entitled, "Au act to pro-
vide increased revenue from imports, to pay
interest on the public debt, and for other pur
poses, approved August fifth, eighteen hun
drcd and sixty -one, IN imposes direct tax
Of twenty millions of dollars on the United
States, shall be held to authorize the levy ami
collection of one tax to that amount and no
other tax shall be levied under and by virtue
thereof until the first day of April, eighteen
hundred and sixty five, when the same shall
be in full force and effect.
J Approved, July l, 1862. ...
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