Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-03-17

bhail tnereupOn DC made by and in the nnma Or
names of the person or persons to whom such
authority, as aforesaid, shui be granted
Sect. II And be it further enacted that anv
person who shall offer for sale, after the THIRTEEN
OF September, eighteen hundred and sixty-three
any OF the articles named in schedule G OF the
hct TO which this act is an amendment, whether
inc articles 80 offered are imported or are of for
elSn or domestic manufacture, shall DO deemed
inc manufacturer thereof, and subject to all tho
duties liabilities, and penalties ia said act i'm
posed III regard to the sale Of such articles with
out the use of the proper stamp or stamps as in
said act is required.
sect. Is And be it further enacted that all
meulclhes, preparations, compositions perfume
ry, and cosmetics, intended for expectation as
PROVIDED Tor IN section one hundred and nine of
the act to which this act is an amendment. in or
der to be manufactured and sold or removed
without being charged with duty, and without
having stamp affixed thereto, may, under such
rules and regulations re the secretary Of the
treasury may prescribe, be made and mauufac-
tured III warehouses known and designated in
treasury regulations as bonded warehouses
class two; provided such manufacturer shall first
give satisfactory bonds to the collector of inter-
nal revenue for the faithful observance of tho
rules and regulations herein provided for, in
amount not less than half required by .he r,'gu-
lations of the secretary Of the casury l. ON per-
sons allowed bonded warehouses, class two
Such goods when manufactured in such ware
houses, may be removed for txponalon under
the direction OF the revenue officer having charge
thereof, without being charged with duty, and
without having stamp affixed thereto ANY
manufacturer of the articles aforesaid, or of any
of then, having such bonded warehouses as ufore-
said, shall be at liberty, under such rules and
regulations as the secretary Of the treasury may
prescribe, to convey therein any materials TO be
used in such manufacture which are allowed by
the provisions of the said act TO be ex-
ported free from tax or duty, as we'll
as the necessary materials, implements, pack
ages, vessels, brands and labels Tor the prepara-
ton, putting up, and export of the said manu-
featured articles; and every article so used shall
be exempt from stamp and excise duty. Arti-
ces and materials SO TO be used may be trans
ferrod from any bonded warehouse in which the
same may be, under such regulations as the sec
rotary of the treasury may prescribe, into any
bonded warehouse, class two, in which such man
ufacture may be conducted, and may be used in
such manufacture, and when so used, shall be
exempt from stamp and excise duty; and the re-
ccipt Of the officer of the in charge shall
be received as a voucher for the manufacture of
such articles Any materials imported into the
United States may, under such rules the
rotary of the treasury may prescribe, and under
the direction of the proper officer Of the GUS
toms, DO removed in original packages from on
ship board, or from the bonded warehouses in
which the same may be, into the bonded ware
house, class two, in which such manufacture
may be carried on, for HE purpose of being used
in such manufacture. without payment OF duties
thereon, and may there be used in such manufac-
ture. No article 30 removed, nor any article
manufactured in said bonded warehouse, class
two shalt be taken thefeirom except for eXpor-
tation, under the direction of the proper officer
of the customs having charge thereof, whose
certificate, describing the articles by their marks,
or otherwise, the quantity, the date Of impuria-
ton, and name of vessel, with such additional
particulars may from time TO time be required,
shall he received by the collector of customs in
cancellation of the bonds, or return of the
amount of foreign import duties All labor per-
formed ana services rendered under these regula-
tions shall be under the supervision of an officer
Of the customs, and at the expense Of the man
ufacturcr.
Sect. 30. And be it further enacted, that spOkes,
hubs, felioes, grindstones, coke, silver bullion,
rolled or prepared for platers' use exclusively;
materials for the manufacture of hoop skirts ex-
clusivey, and untitled for other use, (such as
steel wire, rolled, tempered, or covered cut tapes
and small wares for joining hoops together3
spindles, and castings of all descriptions, where
made exclusively for instruments, articles, or
machinery upon which duties assessed and
paid, shall be exempt from duty; and all goods,
wares, and merchandise, and articles made or
manufactured from materials which have been
subject to and upon which internal duties have
been actually paid, or materials imported upon
which duties have been paid, Or upon which no
duties imposed by law, where the increased
value of such goods, wares, and merchandise,
AMI articles SO made and manufactured, shall not
EN-, shall be and hereby arc exempt from duly
Sect 80. And be it further enacted, that on I'LL
cloths of silk, cotton, or other material, dyed
printed, bleached, manufactured, or prepared in
to other fabrics, which were removed from the
place Of manufacture prior to the first of Sep
TENDER, eighteen hundred and sixty-two, or
which have been or shall be imported, the duty or
tax or three per centum shall be assessed only
upon the increased value thereof Provided
further, that whenever the duty has been assessed
or assessed and collected at the full value thereof
upon cloths OF silk, cotton. or other material
manufactured and removed from the place of
manufacture prior to the first of September,
eighteen hundred and sixty-two or which were
imported prior to tho passage of this act, and
which have been dyed, printed, bieacled, manu-
featured, or otherwise prepared into other fabrics
since the said first of September eighteen hundred
and sixty-two, the commissioner Of internal rev.
enue subject to tic regulation of the secretary
of the treasury shall be and he hereby is author
lied and directed 10 remit refund and pay back
such proportion OF said duties as were asst ssed
upon the value of such cloths before the same
were SO dyed, printed bleached, manufactured,
or otherwise prepared.
Sect. 81 And DO it further enacted, that the
commissioner of Internal revenue, subject 10 the
OF the secretary of tho treasury shall
be and hereby is authorized TO remit, refund and
pay back all duties enormously or illegally as
sessed or collected, and all judgments or sums Of
money recovered in any court against any col
lect0r or deputy collector for any duties or Ii
censes paid under protest.
Sect 30. And be it further enacted, that man
ufacurers OF lard oil, lubricatng oil, and linseed
oil shall be subject to the provisions of the act to
which this is an amendment, relating to distii-
lers of spirituous liquors, and designed for
the purpose of ascertaing the quantity pro-
duced, SO far assthe same may, in tne Judgment
of the commissioner of internal revenue and I'M
der regulations TO be prescribed by him, be
deemed necessary.
Sec 80. And be it further enacted, that the
the provisions OF the act TO which this act Is an
amendment, in relation to returns by manufac-
turers, and the payment and collection Of duties
upon manufactured articles, enumerated in
section seventy-fiv of said act, shall be and
hereby made applicable to the producers Of
articles which are also mentioned in said section,
and en- which taxes are levied.
Sect. "a. And be it further enacted, that there
shall be designated by the collector in every dis.
trict where the same maybe necessary one or more
inspectors Of manufactured tobacco, who shall
take an oath faithfully to perform their duties in
such form as the commissioner of internal rev.
enue shall prescribe, and who shall be entitled to
receive such fees as may be fixed and prescrloed
by said commissioner. And all manufactured
tobacco shall, before the same is used or feiho'
ed for consumption or sale, DO lhSpeoIeu anu
weighed by an inspector, designated as alVIo
said who ehall mark upon tho DON VI olneL
package containing such tooacco, ~ ~, . or'I
10 he prescribed by said commissioner, the quar-
~; ~ ~ ,,oi,,bt of the contents of such package,
- H. daTe of inspection and the name OF the
;snac,or The fees of such inspector snail IN all
no s h., naid by the owner of the tobacco SO ill.,
noc,ad aud weighed. The penalties for the fraud
tPpot marking of any package of tobacco, and
S,r any fraudulent attempt TO evade the duties