Nebraska advertiser., 1863-01-03

/ TTTTT nos DC ITICIgIEIT TTVTTU-I v I--TU0I-- y
in thirty DAYS after the date when this act shall
take effect, be, she, or they shall furnish to The as
sistant assessor q statement, subscribed and sworn
to, or affirmed, setting forth the place who're the
manufacture is to be carried on, name OF the manu-
factaYed article, the proposed market for the same,
whether foreign or domestic, and generally the kind
and quality manufactured or proposed TO be manu-
factured.
Second. he shall within ten day after the frst day
Of each and every month, after the day on which
this act takes effect, rs herSinberore mentioned, or
on OF before . day prescribed by the Commissioner
Of Internal Revenue, make return OF the products
and sales or delivery of such manufacture IN form
and detail - may be required, from time to time,
by the Commissioners of Internal Revenue.
Third. All such returns, statements, descriptions,
memoranda, osths and a6 mations, sbailbe in form
scope. and detail rs mag be prescribed, from time to
time, by the Commissioner Of Internal Revenue.
Sec. SO. Ard be it further enacted, That upon
the amounts, quantities, and values Of produce, goods
wares, merchzndise, and articles manufactured and
sold, or delivered, hereinafter enumerated, the man
| u~faetarer thereof, whether manufactured for him.
self or for others, shall pay TO the c~olleetor Of inter
DsI rsTedus within his district, monthly, on or be-
fore aydsyte bs prescribed By the CpmWissiOner Of
Internal Revenue, the duties on such manufactures
Provided, That when thread is manufactured aud
sold or delivered exclusively for knitted fabrics, or
for weaving or spOoling, rs provided for in the sew
| enty-ffth section Of tk is act, the duties ShaicbeAs
sessed on the articles finished and prepared for use
and consumption to. the party so finishing or pre-
pairing the same, and any party 80 finishing or pre-
pairing any cloth OF other fabrics Of cotton WOOL OF
other materials, whether inported or ~OthsrHise,
shall be considered the manufacturer thereof for
the purposes of this act and for neglect TO pay such
duties within ton days after demand, either person.
al or written, left st his, her, or their house or place
of business, or mannfaetoey, the amount of such du-
ties may be levied upon the real and personal prop
erty Of any such -maDufacturer. Aud b srdaties,
and EbateFer shah Do the expenses Of lgvy shallbe
a lean FROM the day preseribedby the Commissioner
for their payment aforesaid, in favor Of the United
States gPopcthe shld Feal aud personal property Of
such manufacturer, aud such lien may be enforced
By ~distraint, as provided for in the general proYis-
ions Of this act. And provided, further, That ia All
cases Of goods manufactured, in whole or 10 part,
upon commission, or whore the material is furnished
by one party and manufactured by another, if the
manufaetnrer shall be required to pay under this
act the tax hereby imposed, such person or persons
90 paying the same shall be entitled to collect the
| amount thereof Of the owner or owners, and shall
have a lien for the amount thus paid upon the man
ufaetHred goods: And provided, further, That the
taxes on all articles manufactured and sold. in Dur-
suance Of contracts b9na 6de made berore the pas
sage Of this act, shall be paid by tho purchasers
thOreof, under regulations to be established BY the
Commissioner Of Internal Revenue. sd .-suI0
Sec. 70. And be. il further enacted, That, for
neglect or refusal to pay the duties provided by this
act on mannfaetured articles, as aforesaid the
goods, H2fes, and mercliaRdise manufactured aud
unsOld by such manufacturer, shall be forfeited 70
the United States, and may De sold or disposed of
for the benefit Of the same, in manner as shall be
prescribed blythe Commissioner Of Internal Reyeu-
ne, under the direction Of the Seeretsryo Of the
Treasury. In sach cases the collector or deputy
collector may take possession Of said articles, sad
may neintain such p~hseasion in the premises and
buildings Wbsre they may have been manufactured,
or deposited OF may bs. he shall summon, giving
notice q not less than TWO, nor more than ter DAYS,
the parties in possession Of said goods, sDjoinihg
them to appear before the assessor, or assistant AS
SCISSOR, at . day and hour in said summons fixed.
then and thereto show cause, il any there be, Vky,
for such neglect or refusal, such articles should not
bsaeClsred forfeited TO The United States. Such
persOhs4or parties interested shall be deemed 10 be
the manufacturers of tbs ssme, If the articles shall
be st the time of taking such pOsSessesiOn upon the
premises where manufactured if they shall at sneh
time have been removed from the place Of manufae-
tnre, the parties Interested shall be 6eemsdtO be the
person in whose custody or possession the articles
sbaH then be- Such summons shall be served upon
such parties in person, o. by leaving a copy thereof
1t the place Of abode or business Of the party TO
whom the same may be directed. In case no such
party or place may be found, which fact shall be de-
termined by the collectors return on the summons
such notice, in the nRtare of a summons, shall be
given by advertisements for the term of three weeks
in one newspaper 10 the county nearest TO the place
Of such sale. If, at or before such hearing, such
duties shall have been paid, and the assessor or as
bBlAHb 8SeccSOI endI1 buJu1s b0 summons ana no
tice, service aud return Of the same, to be sufficient,
the said articiet shall be declared forfeit, and shall
be sold, disposed d, or turned over to the uss of any
department. OF the. government, as may be directed
by the Secretary Of the Treasury, who may require
81 any officer Of the government into whose posses
sion tina same may be turned over to the proper
voucher therefor Provided, That the proceeds Of
the sale of said articles, If any there be after de-
Quoting the duties thereon, together with the ex-
penses Of summons, advertising and sale, or the ex-
cess of the value Of said Articles, after dedueting the
duties and expenses accrued thereon, whom turned
over TO the use of any department of the government,
shall be refunded and paid to the manufacturer, OF
to the person in whose custody or possession the ar
tieles we're when seizsd. The Commissioner of In
ternal Revenue, with the approval of the Secretary
Of the Treasury, may review any such caseOf for
fixture, and do Justice in the premises. If the for
feiturs shall have been wrongly declared, and sale
made, the Secretary is hereby authorized, 10 case the
specific articles cannot be restored to the party az
grieVed in As good order and coalition IS When
seized, to make up TO such party in money his loss
and damage from the contingent fund Of his depart
ment. Immediate return Of seizures SO forfeited
shall be made to the Commissioner of Internal Rev
enue by the collector or deputy collector who shall
make such seizure. Articles which the collector
may aijRdge perisnabls may be sold or disposed Of
berors declaration of forfeiture. Said sales shall
be made at public auction, and notice thereof shall
be given in the same manner Is is provided in this
section in case Of forfeiture,
Sec. II. And be if further enacted, That any vi
olstion of, or refusal to comply with, the provisions
Of the sixty eighth section Of this act, shall be good
cause for seizure and forfeiturs, substantially Ia
manner as detailed in the section next proceeding
this1O all manufactured articles liable 70 be as
sessed under the provisions of this act, and not 9TH
erWise provided for and such violation or refusal
to comply shall further uake any party so violating
or refusing TO comply liable TO a fine of i've hun
bred dollars, 20 b r~seqEeted in manner and fern
as provided in this act. -
rSees7ASAnd be it further en- scted, That IN case
Of the na6ufact1re and sale or delivery Of any
goods, wares, merchandise, or articles as h~eTsinaf-
ter mentioned without complained on the part Of
the party manufacturing the same with all or any
Of the requirements and regulations prescribed in
this act in relation thereto, the ~assistent assessor
may, upon such information as he may have, assume
and estimate the amount and value of such manu-
faeturec, and upon such assumed amount asses the
duties, and said duties shall be collected in ike
manner as in case the provisions Of this act IN rela-
ton thereto had been complied With, and to such
articles all tho foregoing provisions fer Asbs, pen
alties, fines, and f0rfsitnres; shall IN Ike manner
apply. .fas Ego. 5000
Sec. 70. And be it further enacted, That all
goods, wares, and merchandise, or articles manu-
featured or made by any person or persons not for
sale, but for bis, her, or their own use or eonsUnp-
tiop, and all goods, wares, and merchandise, or ar
tieles manufactured or made and sold, except spirit
uOus and malt liquors, and manufactured tobacco,
where the annual product shall not exceed the sum
of six hundred dollars, shall be and are exempt from
duty Provided, That this shall not apply to any
business OF transaction where one party furnishes
the materials, or any part thereof, aud employs An