Delaware State journal and statesman., 1864-03-11

ehe Amouot OF duties iraudulently attempted to
DO eVaded, to be recovered and applied as other
penalties provided by the act heretofore mem
toned. And the spirits and other articles which
shall be so seized by any collector or deputy col
lector shall, during the peudency of such pre-
oeedings be delivered to the marshal of said
district, and remain 10 his care anil custody. and
under his control, until final Judgment in such
proceedings shall be rendered: Provided, hotvep.
eT, That when the property 80 seized may be
liable to perish or become greatly reduced in
valae by keeping, or when il cannot be kept
without great expense, the owner thereof or the
marshal OF the district may apply to the assessor
OF the district to examine said property; and
II in the opinion Of said assessor, il shall be
necessary that the said property should be
sold to prevent such waste or expense, he
shall apprase the same and the owner there.
upon shall have said property returned to him
upon giving bond in such form as NAV be pre.
soribed by the Commissioner of Internal Reve.
nue., and in au amount equal to the appraised
value, with such sureties as the said appraiser
shall deem good and sufficient, to abide The final
order, decree, or judgement Of the court having
cognizance Of the case, and to pay the amount
Of said appraised value to the marshal or other
wise, as he may be ordered and directed BY the
court, which bond shall be filed by said apprais
er with the Commissioner Of Internal Revenue.
But IL said owner shall neglect or refuse to give
said bond the appraiser shall issue to the mar
shal aforesaid an order to sell the same and
the said marshal shall thereupon adyertise and
sell the said property at public auction in tho
same manner as goods may be sold on final exc
cution in said district; and the proceeds of the
sale, after deductng the reasonable costs of the
seizure and eae, shall be paid to the court afore.
said TO abide its final order decree, or judg-
ment.
SEQ, 8. And Be IL further enacted, That all dis.
TILED spirits upon which an excise duty is i'm
posed by law may be exported without payment
of said duty. and, when the same is intended for
expectation may, without being charged with
duty, be removed under such rules and regula-
tions and upon the execution Of such transporta-
tion bonds or other security as the Secretary Of
the Treasury may prescribe said bonds or other
security to be taken by the collector of internal
revenue of the district from whioh suoh removal
is made Provided, That the said spirits shall be
transported directly from the distillery or a
bonded warehouse to q bonded warehouse estab.
lished In conformity with the law and Treasury
regulations, at a port OF entry of the United
States, and used for the storage of distilled
spirits, and be placed 10 charge of proper off,
Ger Of the customs, who, together with the owner
and proprietor of the warehouse, shall have the
joint custody of all the distilled spirits stored in
said warehouse. And all the labor on the goods
SO stored shall be performed by the owner or
proprietor of the warehouse, under the super-
vision OF the officer Of the customs in charge of
the same, aud at the expense of the said owner
or proprietor; and the said spirits shall also be
subject to the same rules and regulations, and he
chargeable with the same costs and expenses, in
all respects, to which other goods that are de-
posted in public stores for expectation from the
United States may be subject. And no draw
back shall in any case be allowed on aly distill-
al NH oh al 4,
have been paid either before or after it shall
have been placed In bonded warehouse ss
aforesaid but no provision Of this act shall be
construed to repeal existing laws which provide
that distilled spirits may be removed from the
place Of manufacture or bonded warehouse for
the purpose of being redistilled for expectation,
or which provides for the manufacture for ex-
portatOn Of medicines preparations, compost.
tiOns, perfumery, and cosmetics, or which pro-
vide for an allowance or drawback on cordials
aud other liquors when exported.
Sec. 4. Ana be IL further Enacted, That from
and after the passage of this act, in lieu of the
duties provided in the act referred to in the first
section Of this act, there shall be levied collected
and paid upon all cotton produced or sold and
removed for consumption, and upon which no
duty has been levied, paid, or collected, duty
of two cents per pound and such duty shall be
and remain u lien thereon until said duty shall
have been paid, in the possession Of any person
Whomsoever. And further, II any person or per-
sous. corporation or association Of persons, re-
move, carry, or transport the same, or procur-
any other party or parties TO remove, carry, or
transport the same from the place Of its produc-
ton, with the intent to evade the duty thereon,
or to defraud the Government before said
duty shall have been paid, such person or
persons, corporation, or association of persons
shall forfeit and pay to the United States double
lkt.. - a.sH 1..N.. H.. 4
any court Of competent jurisdiction Provided,
That oil cotton sold by or on vccount of the Gov
ernment Of the United States shall be free and
exempt from duty at the time OF aud after the
sale thereof, and the same shall be marked free,
and the purchaser furnished with s6oh a bill OF
sale as shall clearly aud accurately describe the
same, which shall be deemed and taken to be a
permit authorizing the sale or removal thereof
Sec 8. And be il further enacted, That every
collector to whom any duty upon cotton shall be
paid shall mark the bales or rather other
packages, upon which the duty shall have been
paid, in such manner as may clearly indicate the
payment thereof and shall give to the owner, or
other person having charge of such cotton, a
permit for the removal of the same, stating
therein the amount and payment Of the duty, tbs
time and place Of payment, the weight aud
marks upon the bales and packages 80 that
the same may be fully identified. Whenever
any cotton, the product Of the United States
shall arrive ut any port of the United States
from any State in insurrection against the Gov
ernment, the assessor or assistant assessor,
under the act referred to in the first section of
this aot shall Immediately assess the taxes due
thereon, and shall, without delay, return the
same to the collector or deputy collector of said
district, and the said collector or deputy collec-
tor shall demand of the owner or other person
baving charge of such cotton the tax imposed by
this act, and assessed thereon, unless evidence
of previous payment of said tax shall be pro-
duced under such regulations as the Commits
sioner Of Internal Revenue, by the direction OF
the Secretary of the Treasury, shall from time
to time prescribe and in case the tax so assessed
shall not be paid to such collector within thirty
days after demand, the collector or deputy col
lector, as aforesaid, shall institute proceedings
for the recovery Of the tax which shall be a lieu
upon said cotton from the time when said assess
ment shall be made.
Sec. 6 AHd be IL further enacted, That, from
aad after the date on which this act takes effect,
in computing the allowance or drawback upon
articles manufactured exclusively of cotton when
exported, there shall be allowed, in addition to
the three per centum duty which shall have beer
paid on such articles, drawback of two cent,
per pound upon such articles in all cases where
the duty imposed by this act upon the cottoI
used in the manufacture thereof shall be salts
faotorily shown to have been previously paid
the amount of said drawback TO be ascertained
in such manner as may be prescribed by The
Commissioner of Internal Revenue, under tht
direction of the Secretary of the Treasury
Sec 4. And be il further enacted That. from
and after the passage of this act. in addition tt
the duties heretofore imposed by law, there shal
be levied, collected, aud paid spirits distille,
from grain or other materials, whether of Am
ercan or foreign production, imported from for
reign countries previous to the first day of JUL
next of first proof, duty of forty cents eacl
- a,ar, co1lon and M lower rata of dutv oh al