Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1864-06-04

ternal revenue of the district from which
said spirits shall be transported directly
from the distillery or bonded warehouse to
bonded warehouse established in confor-
nifty 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 in charged of a proper officer 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 labour on
the goods so stored shall be performed by the
owner or proprietor Of the warehouse, under
the supervision Of the officer Of the customs in
charge of the same, and at the expense of
the said owner or proprietor; and the said
spirits shall also be subject to the same rules
and regulations, and be chargeable with the
same costs and expenses, in all respects. to
which other goods that are deposited in pub
lie 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 an excise duty shall have
been paid either before or after it shall have
been placed in bonded warehouse as afore-
said but no provision of this act shall be
construed to repeal existing laws which pro-
vide that distilled spirits may be removed
from the place Of manufacture or bonded
warehouse for the purpose Of being redistlled
for expectation, or which provides for the
manufacture for expectation of medicines, pre-
parations, compositions, perfumery, and Co.'S
metics, or which provide for an allowance or
drawback on cordials and other liquors when
exported.
Sec. 4. And be 1t .funAer enacted, That
from and after the passage of this act, in lieu
of the duties provided in the act referred to
in tbs first section of this act, there shall be
levied, collected, and paid upon all cotton
produced or sold and removed for consump-
ton, and upon which no duty has been levied,
paid, or collected, a 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 whom
soever. And further. if any person or per-
sons, corporation or association of persons,
remove, carry, or transport the same, or pro-
cure any other party or parties to remove
carry, or transport the same from the place of
it's production, with the intent to cvade the
6uty threon, or to detraud tho 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 the amount of said duty, to be
recovered in any court of competent .jurisdic-
ton: Prorided, That all cotton sold by or
on account of the Government of tho United
States shall be free and exempt from duty at
the time of and after the sale thereof, and
tho same shall be marked free. and the pnr-
chases furnished with such a bill Of sale as
shall clearly and accurately described tho
same, which shall be deemed and taken to be
permit authorizing the sale Or removal
thereof
Sec. 5. Ind be 1t .farther enacted, That
every collector to whom any duty upon cot
ton shall be paid shall mark the bales, .or
rather (other] packages, upon which the du-
ty 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, permit for the
removal of the same, stating therein the
amount and payment of tho duty, the time
and place of payment. the weight and marks
upon the bales and packages, so that the
same may be fully identified. Whenever any
cotton, the product of the United States,
shall arrive at any port Of the United States
from any State in insurrection against the
Government, the assessor or assistant asses.
sor, under the act referred to in the first
section Of this act, shall Immediately assess
the taxes due thereon, and shall, without de-
lay, return the same to the collector or deputy
collector of the district, and the said collec-
tor OF deputy collectors shall demand Of the
owner or other person having charge OF
such cotton the tax imposed by this act, and
assessed thereon, unless evidence of previous
payment Of said tax shall be produced. under
such regulations as the the Commissioner Of
Internal Revenue, by the direction of the
Secretary Of the Treasury. shall from time t,
time prescribe; and in case the tax so asses.
sed shall not be paid to such collector within
thirty days after demanded, the collector, as
aforesaid, shall institute proceedings for the
recovery Of tho tax, which shall be lien
upon said cotton from the time when the as.
sessment shall be made.
Sec. 6. And be 1t .fx,tAer enacted, That
| from and after the date on which this act
takes effect, in computing tho allowance OF
drawback upon articles manufactured exclu.
sively of cotton when exported, there shall
be allowed, in addition TO the three per cen.
tum duty which shall have been paid on
such articles. drawback of two cents pei
pound upon such articles in all cases where
the duty imposed by this act upon the cotton
| used in the manufacture thereof shall be salts.
factorily shown TO have been previously
paid; the amount of said drawback to BE-
ascertained in such manner as may be pre-.
scrided by the Commissioner Of Internal
Revenue, under the direction of the Secretary
of the Treasury.
Sec. Z. Axd be 1t further enacted, That
from and after the passage Of this act, in ad
dition to the duties heretofore imposed bv law