Mineral Point weekly tribune. (Mineral Point, Wis.) 1859-1868, 1864-06-22
Amendments TO the Int. nal Revenue Law.

assembled, That from and the O.
this act IN lieu OF the duty provided for in secto
: forty-one OF acs entitled * An act support
the Gove1nrn ent ara to pay interes. the public
! debt, approved July first, eighteen hundred and
sixtytwo, and in additon to duties paw able for IL
censes there shall be levied collected nd Maid on
all spirits may be distilled and sold or stiI ed
4 AMI removed for consumption sale previous to
the first day of July next, Of first pl oo the duty
of sixty cents on each and every gallon: and said
duty shall be lien and charge such spirits an
$50 on the INT OF al persons IN default in the
distlery used for distilng the same, with all the
stis, vessels fixtures. aud tools therein, and in
the lot or tract of land whereon the said dstierv
Is situated, until the said duty shall be paid: Pro-
o'aed That the SAID duty on spirituous liquors,
ana all other sPlIituo1s beverages enumerated in
this act, shall be collect ed at lower rate than
the basis Of FIRST proof, aud shall be increased in
| proportion for any greater strength than the
strength OF frs! proof.
Sec 2. 45sd be 1t further eAactea That ali spirits
or other articles which duties are imposed by
the provisions OF this act, Of the referred to
| IN the first section of this act, and amendments
thereto, which shall be found in the possession or
custody or within the control of any person or per
sons, Tor the purpose OF being sold by such person
or persons, III fraud OF the internal revenue laws
as heretofore referred to, with design to avoid
payment OF said duties, may be seized BY any col
lector or deputy collector who shall have reason to
believe that the same are possessed, had or held
for the purpose design aforesaid that the same
shall be forfeited 70 the United States; and also
all articles OF raw mat erials found in the posses
SION OF any person or persons Intending manu-
facture the same for the purpose of being sold
by them, in fraud of said laws. or will,
oesign to eyade the payment of said duties
u
personal property whatsoever used in the place or
building, or within any yard enclosure where
such articles which duties are impose as afore-
sara, snail De found, may also be seized by auy
collector OF deputy collector, aforesaid and the
same shall be forfeited aforesaid; and the uro-
ceedngs to enforce said forfeiture shall be in the
nature of proceeding rest in the circuit or ais
trict court OF the United States for the district
where such seizure Is made, in any other court
of competent Jurisdiction; and any person who
shall have in his custody or possession any such
spirits other articles, subject to duty as afore-
ID OF he 3p1a will III
design of avoiding payment of the duties INN osea
thereon shall be liable TO penalty of five hundred
dollars, not less than double the amount of du-
ties frauduiently attempted to eyaded to be re-
covered and applied as ether penalties provided hy
the act heretofore mentioned. And the spirits and
other articles Wnlch SHAH be so seized by any col.
lector or deputy collector shall, during the pend
ency OF such proceedings be delivered the mar
shai OF sad alstrlct, ana remain IN his and
custody, and under his control, until final iudg-
ment in such proceedings shall be rendered: Pro
rlQed, hOlCecer, That when the property 30 seized
may be liable to perish become greatly reduced
in value by keeping, when il cannot be
kept without great expense the owner
thereof the marshal of the strict may
apply to the of the district TO exam
inc said property and it, in the opinion OF said as
sessor 1t shall be necessary that the said property
should be sold to prevent such waste OIL exueuse.
he shall appralse the same, and the owner there
upon shall haV SAID property returned TO him up
giving bond in such form may be prescribed
by the Commissioner of Internal Revenue and in
an equal amount TO the appraised value, with such
suretles as me sad appraiser shall deem good and
of the court having cognizance of the case.
and to pay the amount OF said appraised yalue 70
the marshal, or otherwise, he may be ordered
and directed by the court which bond shall be I'll ed
by said appraiser with the Comms In ern-
al Revenue. But II said owner shall neglect or re-
fuse to give said bond the appraiser shall issue
to the marshal aforesaid order to sell the same:
and the SAID marshal shall thereupon advertise and
sell the sald properly at publc auction in the
same manner as goods may be sold on final ex ecu
ton III sand distrcti and the proceeds the sale,
after deduCtlng the reasonable the seizure
H.. %
abide it's final order, decree or judgment.
Sec. s. Ind be 1T further enacted, That ali dis
titled spirits upon which excise duty is imposed
by Jaw may be exported without payment of said
duty, and when the same is intended tor exporta-
ton, may, without being charged with duty, be re-
moved under such rules and regulations and upon
the execution of such transportation bonds or
other security the Secretary of the Treasury
may prescribe said bonds other security to be
taken by the collector of internal revenue of the
district from which such removal made: Pro
uided, That the said spirits shall be transported
directly from the distil4ery a bonded ware
house to bonded warehouse established in con-
formity with the law and Treasury regulations, at
port of entry of the United States and used for
the storage of distilled spirits, and be placed
charge Of proper officer OF the customs, who, to-
gether with the owner and proprietor of the ware
house. shall have the joint custody of all the dis
titled spirits stored in said warehouse. And all the
labor the goods stored shall be performed by
the owner or proprietor Of he warehouse ,1ndcr
the supervision OF the officer of the customs in
charge of the same, and at the expense Of the said
proprietor; and the said spirits shall also
be charSeabIe with the same costs and expenses, in
all respects, to which other goods that depos-
tied in public store for expectation from the United
States may be subject. And no drawback shall in
any case be allowed on any distilled spirits upon
which excise duty shall have been paid either
before after II shall have been placed in bonded
warehouse as 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 redistiled for expoIt2tC or
which provides for the facture for expectation
4,
cry, and cosmetics, or which provide for an allow
drawback cOrdials and other liquors
when exported.
See. 4. ind be 1T further enacted, That from and
after the passage OF this act in lieu of the duties
provided in the act referred to in the section
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 a lien
thereon until said duty shall have been paid in
the possession OF any person whomsoever. And
further, If any person or persons, corporation or
ASSOCIATION OF persons remove, carry, or transport
the same, procure any other party or parties to
remove, carry, transport the from the place
OF Its productions with the intent to eyade the duty
thereon, to defraud the Goyernmen t. before said
duty shall have been paid, such person persons,
corporation, association of persons shall forfeit
and pay the United States double the amount of
said duty, to be recovered in any court of compe-
tent jurisdiction ProUided, That all cotton sold
by or on account of the Government of the United
States shall be free and exempt from duty at the
time of and after the sale thereof, and the same
with such bill of sale shall clearly and accu-
rately describe the same, which shall be deemed
and taken to be permit authorizing the sale or
removal thereof
Sec. >. ind be At further enacted, That every col
lector to whom any duty upon cotton shall be paid
shall mark the tales, rather her packagesuuon
which the duty shall have been paid, in such man
Ter as may clearly indicate the PAYMENT thereof
and snail give to the owner, other person having
charge OF such cotton, permit for the removal OF
the same, stating therein the amount and pay ment
OF the duty, the time and place of the payment
the weight and marks upon the bales and packages
so that the same may be fully identified. When
ever any cotton, the product of the United States
shall arrive at any point OF the United States from
any State IN instruction against the Government
the assessor assistant assessor nder the act
ferred to in the first section of this act shall mme-
dlately assess the taxes due thereon and shall,
without delay, return the to the collector or
deputy collector OF said district said col
lector or deputy collector shall demand of the
owner or other person having oharSe of su eli cot
ton the taxes imposed by this act, and assessed
thereon, unless evidence of previous payment Of
said tax shall be Produced under such regulations
as the Commlssary OF Internal Revenue, by the di-
recrion OF the Secretary of the Treasury shall
from time TO time prescribe and in the tax
assessessed shall not be paid to such collector
yit hin thirty days after demand, the colIect6. OF
deputy collector, aforesaid, shall ns titute pro-
edings for the recovery of the tax which shall be
a lien upon said cotton from the time when said
assessment shall be made.