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

" or agent who may desire to examine the
s,mc and if amy such person, having in his
possession, charge, or custody, any such
records, tiles, or papers, shall refuse or neglect
to CXhilit the same on request, as aforesaid,
he shall forfeit and pay the sum of five hun
bred dollars: ami in case Of any delinquency
in making the schedule, list, or statement, or
in the payment Of the duty or tax accruing,
or which should accrue thereon, the assess
mcnt and collection shall be made as provided
for in the general provisions of this act FRO
vidcd, In all legal controversies where such
deed or title shall hc the subject Of judicial in
vestgation. the recital in said deed shall hc
presumed 10 bc true. and that the require
mcnts Of the law had been complied with by
the officers of the Government.
Sec, ll3, And be it further enacted, That
whenever by this act any license, duty, or tan
of any description has boon imposed on any
corporate body, OF property OF any incorporat-
ell company, it shall he lawful for the Com
missioner If Internal Revenue To prescribe
and determine in what district such tax shall
bc assessed and collected, and to what officer
thereof the official notices required in that be
half shall he given. and of whom payment of
such tax shall be demanded.
See. IA. And be it further enacted, That
all articles upon which duties are imposed Ivy
! the provisions Of this act which shall bc found
In tie possession of any person or persons for
the purpose of being sold by such person or
persons in fraud thereof, and with the design
| To avoid payment of said duties, may he sciz
| cd !y any collector or deputy collector who
! shall have reason to believe that the same are
! possessed for the purpose aforesaid, and tire
| same shall be forfeited to the United States.
| And the proceedings 90 enforce said forfeiture
| shall he in the nature of proceeding in REM
| Lao ,,f
States for the district where such seizure is
made. or in any other court of competept
| jurisdiction And any person who shuif 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 by this act, shall be liable to a penalty of
one hundred dollars to be recovered as here
inJcforc provided.
APPROPRIATION.
Sec. rs. And I've il further enacted, That
the pay of the aSscssorS assistant assessors,
collectors, and deputy collectors, shall bc paid
out Of the accruinG internal duties or taxes
before the same is paid into the treasury, ac-
cording to such regulations as the Commits
sOncr of Internal Revenue, under the drcc-
ton Of the Secretary Of the Treasury, shall
prescribe and for the purpose of paying the
Commissioner OF Internal Revenue and clerks,
procuring dies, stamps, adhesive stamps paper.
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 DC necessary.
ALLOWANCE AND DRAWBACK.
Sec. 116. And be 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
na1 MT or FAN Sl,pll hn ,,,t1
raw or unmanuiaCtured cotton, equal in am
cunt to the duty or tax paid thereon, and n"
| more when exported, the evidence that any
such duty or tax has been paid to be furnished
| to the satisfaction of the Commissioner Of In
| tcnal Revenue by such person or persons rs
| shall claim the allowance or drawback, and
the amount to bc asccrtained under such regu-
latiunS us shall from time to time, be prcscrib-
al 10y the Commissioner of Internal Revenue,
under the direction of the Secretary Of tho
Treasury, and the same shall be paid by tho
warrant of the Secretary of the Treasury on
| the Treasurer of the United States, out of any
money arising from internal duties not other
wise appropriated Provided, That no allow
anCc or 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
| amy certificate of drawback for goods exported,
| issued in pursuance of the provisions Of this
act, may, under such regulations Us may bo
prescribed by the Secretary of the Treasury,
| hc received by the collector or his deputy in
payment of duties under this act. And the
| Secretary of the Treasury may make such reg
ulaiOns with regard To the form of said certiti
Gates, and the issuing thereof, us in his iudls-
mcnt may be Necessary: And provided turth-
| or, That in computing the allowance or draw
back upon ARTICLES manufactured exclusively
! of cotton when exported, there shall hc allow
| Ell IN addition to the three per ccntum duty
which shall have been paid on such articles, u
| drawback of five mills per pound upon sucn
articles in MI eases where the duty imposed 10y
this act upon the cotton used in the manufac-
| turc thereof has been previously paid tho
amount of said allowance to be aScertsined i'm
such manner aS may I've prescribed 10y tho
Commissioner of Internal Revenue, under tho
direction of the Secretary of the Treasury.
Sec. III. Aud be it further enacted, That
Ii any person or persons shall lraudulcntly
claim or seek To obtain an allowance or draw
back on goods, wares, or merchandise, on
which 40 Internal duty shall have been paid,
or shall trauulcntly claim any greater allow
| ance or drawback than the duty actually paid,
rs aforesaid, such person or persons shall for
! felt triple the amount wrongfully or fraudu-
| lcntly claimed or sought to be obtained, or
the SUM Of five hundred dollars, at the election
Of the Secretary Of the Treasury, to be re-
ed for in the general provisions Of this act.
Sec. lis. And he it further enacted, That
the sum Of sixty thousand dollars, appropriate
cd co complete the the capitol in New Mexico,
by the second section of I'm act of Congress
approved June twenty -fivc, eighteen hundred
and sixty, and the sum of fifty thousand dol
lars appropriated for military roads in New
Mexico, hy act of Congress approved March
two, eighteen hundred and sjSty-one bc and
the same are hereby credited 10 the Territory
OF New Mexico in payment OF the direct annu-
al tax Of siXty-two Thousand six hundred and
Gorty-eight dollars levied upon said Territory
under the eighth section of an act of Congress
approved August five, eighteen hundred and
siNty-onc, to be taken mp on account of said
lactl N the same may fall due to the United
States from said Territory.
Sec. 10 And he it further enacted, That
50 much of an act entitled, IAN act to pro-
vide increased revenue from imports, to pay
interest Oh the public debt and for other pur-
pcses," approved August iifth eighteen hun
drcd and siXty-unc, us imposes direct tax
Of twenty millions of dollars on the United
States, shall bc held To authorize the levy and
collection OF one tax To that amount; and no
other tax shall he levied under and 10y virtue
thereof until the first day of April, eighteen
hundred and siXty-ivc, when the same shall
be in full fOice and effect.
Approved, July !, 1862.
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