Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14


And propidsd further, That in all cases OF
goods Manufactured, in whole or ia part upon
commission, or where the material is furnished
by one party aud manufactured by another, il
the manufacturer shall be required 10 paw un-
der this act the tax hereby imposed, such person
or persons SO paying the same shall DO entitled
10 collect the amount thereof OF the owner or
owners, aud shall have lien for the amount
thrs paid upon the manufactured goods And
prop'ded further, That the taxes on all articles
Manufactured and sold, in pursuance of con-
tracts bona hide made before the passage OF this
act, shall be paid by the purchasers thereof nm.
der regulations to DO established by The Com
missioner Of Internal Revenue.
See. 20, And Be Il further enacted That for
neglect or refusal 10 pay the duties provided BY
this act on manufactured articles rs aforesaid.
the goods, wares, and merchandise manufac.
tured and unsold by such manufacturer, shall
be forfeited 10 the United States, and may be
sold or disposed of for the benefit Of the same
in manner as shall be prescribed BY the Com
missioner of Internal Revenue, under The direc.
ton OF the Secretary Of the Treasury In such
case the collector or deputy collector may take
possession OF said article, and may maintain
such possession in the premises and buildings
where they may have been manufactured, or
deposited or may DO, He shall summon, civ.
ing notice OF not less than two nor more than
ten days, the parties in possession of said goods,
enloining them 10 appear before the assessor,
or assistant assessor, at a day and hour in such
summons fixed, then and there 10 show cause.
II any there be, why for such neglect or refusal.
such articles should not be declared forfeited
to the United States. Such persons or parties
interested shall be deemed to be the manufac.
turers Of the same il the articles shall be at the
time OF taking such possession upon tie prem.
ises where manufactured; if they shall at such
time have been removed from the place of man.
uiacture, the parties interested shall be deemed
10 be the person ia whose custody or possession
the articles shall then be- Such summons shall
be served upon such parties in person. or by
leaving copy thereof at the place of ABIDE or
business Of the party to whom the same NAV be
directed, In case no such party or place can be
found, which fact shall be determined by the
collectors return on the summons such notice,
in the nature of Il summons shall De given by
advertisement for the term of three weeks in
one newspaper in the county nearest 10 the
place ofsuCh sale, II, at or before such hear
ing such duties shall not have been paid, and
the assessor or assistant assessor shall adudge
the summons and notice, service and return of
the same, TO be sufficient the said articles shall
be declared forfeit, and shall be sold disposed
Of or turned over to the use of any department,
Secretary of the Treasury who may require Of
any officer of the Governme mt into whose pos.
session the same may be turned over the
proper voucher therefor: Provided, That
the proceeds OF the sale of said articles if any
there be after deiucting the duties thereon,
together with the expenses of summons, adver.
Using and sale, or the excess of the value of
said articles, after deducing the duties and
expenses accrued thereon when turned over TO
the use OF any Department of the Government
shall be refunded and paid to the manufacturer,
or to the person in whose custody or possession
the ar icles were when seiz d. The Commits
sionerof Internal Revenue, with the approval
OF the Secretary Of the Treasury, may review
any such case Of forfeiture, aud do justice in the
premises If the forfeiture shall have been
wrongly declared and sale made, the Secretary
is hereby authorized, in case the specific ar
ticles cannot be restored to the party aggrieved
in as good order and condition as when seized
to make up to such party in money his loss and
damage from the contingent fund of his De.
partment Immediate return of seizures so for
feted shall be made to the Commissioner of
Internal Revenue by the collector or deputy
collector who shall make any su,h seizure
Articles which the collector may adudge per.
ishable may be sold or disposed of before de-
! caration Of forfeiture Said sales shall be
be given in the same manner as is provided in
this section in case Of forfeiture.
| Sec. IL And be II further enakted, That any
violation of or refusal to comply with, the pro-
visions of the sixty eighth section Of this act,
shall be good cause for seizure and forfeiture,
| substantially in manner as detailed in the sec.
| ton next preceding this, Of all manufactured
articles liable to be assessed under the provisions
of this act and not otherwise provided for; and
such violation or refusal to comply shall further
make any party so violating or refusing to COM
| ply liable to fine of FIVE hundred dollars, to
| BIS recovered in manner and form as provided
| in this act.
| See. ~. And be 1t further enacted, That in
case of the manufacture and sale or delivery of
| any goods, wares merchandise, or articles as
! hereinafter mentioned, without compliance or
| the part of the party manufacturing the same
| with all or any Of the requirements and regula-
tons prescribed in this act in relation thereso,
| the assistant assessor may, upon such intorma-
| ton as . he. have, assume and estimate the
amount and value Of such manufactures, and
upon such assumed amount assess the duties,
! and said duties shall be collected in like man
ner as in case the provisions Of this act in rea-
/ ton thereto had been complied with and to
| such articles all the foregoing provisions for
liens, fines penalties, and forfeitures shall in
| like manner apply,
Sec. 70 And be 1t further enacted, That |
! goods, wares, and merchandise, or articles manu-
! featured or made by any person or persons not
for sale, but for his, her, or their orcon-
sumption, and all goods wares, aud merchandise
or articles manufactured or made and sold, ex-
cept spirituous and malt liquors, manufactured
| tobacco, where the annual product shall not ex.
coed the sum of six hurried dollars, shall be and
are exempt from duty Propided, That this shall
not apply to any business or transaction where
one party furnishes the materials, or any part
thereof, and employs another party to manuac-
ture make, or finish the goods, wares, and mer-
chandiae or articles, paying or promising to pay
! therefor. and receiving the goods, wares, and
merch andise or articles.
/ Sec "a And be IL further enacted, That the
value and quantity Of goods, wares, and mer-
clandise required to be stated as aforesaid and
/ subject TO an ad valorem duty, shall be estimat.
ed by the actual sales by the manufacturer, or by
his, her, or their agent, or person or persons act
ing in his, her. or their behalf; and where such
/ goods wares or merchandise have been removed