Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

OF may be. He shall summons giving notice OF
not less than two nor more than ten Gays, ue
parties in possession of said goods, enJonlng
them TO appear before the Assessor OF Assistant
Assessor at o day and hour in such summons
fixed then and there TO 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 interest,
cd shall be doomed to be the manufactures oil |
the same if the articles shall be ut the time OF
taking such possession upon the premises where
| manufactured if they shall at such time have |
been removed from the place Of manufacture
the parties interested shall be deemed to be the
| persons in whose custody OF possession the ar
| ticlcs shall then be. Such summons shall be
served upon such parties in person, or by leav-
| ing copy thereof at the place of abode or bus
! mess of the party TO whom the same may 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 no
| tice in the nature of o summons, shall be given
1 by advertisement for the term Of three weeks in
one newspaper in the county nearest to the
| place of such sale. If at or before such hear
ing, such duties shall not have been paid, and
the Assessor OF Assistant Assessor shall adjudge
the summons and notice, service and return of
the same to be sufficient, the said articles shall
be declared forfeited, and shall be sold, disposed
Of or turned over to the use of any Department
of the Government, as may be directed by the
|
any officer Of the Government 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
deducting the duties thereon, together with the
expenses of summons, advertising, and sale
or the excess of the value of said articles after
deduoting the duties and expenses accrued
thereon when turned over to the use of any
Department of the Government, shall be refund
ed and paid to the manufacturer, or to the per-
son in whose custody or possession the articles
where when seized. The Commissioner of In
ternd Revenue, with approval of the Secretary
f of the Treasury may review any such case OF
forfeiture, and do justice in the premises If the
forfeiture shall have been wrongly declared, and
sale made. the Secretary is hereby authorized,
in the specific articles cannot be restored TO
T the party dggrievcd in as good order and condi-
{ ton as when seized, to make up to such party
, in money his loss and damage from the contn-
= gent fund of his department Immediate return
of seizures so forfeited shall be made to the Com
. missioner of Internal Revenue by the collector
or deputy collector who shall make any such
t seizure Articles which the collector may adj
d judge perishable may be sold or disposed OF be
? fore declaration of forfeiture. Said sales shall
] be made at public auction and notice theIeo
j shall be given in the same manner as is provided
- in this section in case of forfeiture.
: Sec. II. And be it further enacted, Tha
y any violation of, or refusal to comply with
the provisions of the 6Sth section of this act
:, shall be good cause for seizure and forfeiture
IS substantially in manner as detailed in the sec
tion next preceding this, of all manufactured
: articles liable to be assessed under the provis
e ions of this act, and not otherwise provided
= for; and such violation or refusal to comply
a shall further make any party so violating o
refusing TO comply liable to fine of $500 t.
be recovered in manner and form as provided
in this act.
e Sec. 72. And be it further enacted, Tha
in case of the manufacture and sale or delivery
of any goods, wares merchandise, or articles as
! hereinafter mentioned, without compliance OIL
: the part Of the party manufacturing the same
with all or any requirements and regulations
prescribed in this act in relation thereto, the
assistant assessor may, upon such information
as he may have, assume and estimate the
amount and value of such manufactures, anC
, 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 re
r lation thereto had been complied with, and Il
, such articles all the foregoing provisions 70
liens, fines, penalties, and forfeitures, shall il
, like manner apply.
. SEC. 73. And be it further enacted, Tha
!; all goods wares, and merchandise or article
r manufactured or made by any person or per
n sons not for sale, but for his, her or their ow
!. use or consumption, and all goods, wares, an
merchandise or articles manufactured or mad
e and sold, except spirituous and malt liquors
and manufactured tobacco, where the annua
" product shall not exceed the sum of 5000
Ii shall be and are exempt from duty: Provi
n ded, that this shall not apply to any busines
y OF transaction where one party furnishes tn
n materials or any part thereof, and employ
4
Of the goods, wares, ard merchandise or articles
= paying or promising to pay therefor, aud re
ceiving the goods, wares and merchandise c
So articles.
Sec. "A. And be it further enacted, Tha
ID the value and quantity of the goods, wares
u and merchandise required to be stated
or or aforesaid and subject to an ad valorem dut,
en- shall be estimated by the actual sales made
a the manufacturer, or by his, her, or the
g agent, or person or persons acting in his, he
~ Nv or their behalf; and where such goods, ware
and merchandise have been removed for col
n sumption, or for delivery to Others, or place
ire ON shipboard, or no longer within the custot
~ and control of the manufacturer or Inanufa
re- turers, or his or their agent, not being in hi
all her or their factory, store or warehouse, ii
IS value, shall be estimated by the average of tt
m market value of the like goods, wares, al
n i,' merchandise, during the time when the san
he would have become liable to, and charg
ly with duty.
to SEC 70. And be it further enacted, Th
49, from and after the said first day of Augu
on 1862, upon the articles, goods, wares, and me
N chandise, hereinafter mentioned, which shi
.he thereafter be produced and sold, or be manufa
rh tured or made and sold, or removed for co
u sumption, or for delivery to others than agen
~ of the manufacturer or producer within Il
United States or territories thereof, there shG
P, be levied, collected, and paid the following d
Il II ties, to be paid by the producer or NAM
n facturer thereof, that is to say:
The Taxes.
oe On candles, Of whatever material made,
&C. per centum ad valorem.
IT On all mineral coal, except such as is know
&c to the trade as pea coal and dust coal, y Ger
H. per tun; Provided, That for all contracts
M lease of coal lands made before the 1st day
lch April, 1862 the lessee shall pay the tax.
rs On lard oil, mustard-seed oil, linseed oil, a
~ ~ on all animal or vegetable oils not exempt
les nor provided for elsewhere, whether pure
re- adulterated, cents per gallon; Provided, I'll
in red oil OF oleic acid, produced in the manuf;
IN af ture of candles, and used as material in I
ted manufacture of soap, parafine, whale and f