, 1864-11-07

thereon, he or she shall be punished by q fine Of
five dollars foreach day he or she shall so Of
| iend or by Imprisonment for such time as the
court may order for each days offence, not ex.
cceding thirty days in the whole upon any one
conviction. And il any person making cigars
shall fail to make the return herein required, or
shall make false return, he or she shall be pun
ished by fine not exceeding one hundred dol
lars, or by Imprisonment not exceeding thirty
days, And IL any person, firm, company, or
corporation shall employ or procure any person
to make any cigars, who has not the permit or
the Endorsement thereon required by this act, he,
she, or they shall be punished by fne Of ten
dollars for each day lie, she, or they shall so en-
| pl0y such person, or by imprisonment not ex-
ceeding ten days. Ard II any person shall be
found making cigars without such permit, or
the Endorsement thereon, the collector Of the
district may seize any cigars, or tobacco for
making cigars, which may be found in posses
sion Of such person, and the same shall be for
feited to the United States and sold and one
half Of the proceeds paid to the United States,
One-fourth to the informer, and the other fourth
to the collector making the seizure.
On bullion in lump, ingOt, bar, or otherwise,
daty of One-half Of one per centum ad; valO-
rem, to be paid by the assayer Of the same, who
shall stamp the product Of the assay as the
Commissioners Of Internal Revenue, under the
direction of the Secretary Of the Treasury, may
prescribe by general regulations. And every
and all sales, transfers. exchanges, transporta-
tion, and expectation Of gold or silver assayed
at any mint Of the United States. or by any
private assayer, unless stamped as prescribed by
general regulations, as aforesaid, Is hereby dc
clared unlawful and every person or corpora
tiOn who shall SELL transfer, transport, exchange,
export, or deal in the same. shall be subject ~
penalty Of one thousand dollars for each Of
fence, and to fine not exceeding that sum, and
TO Imprisonment for o term not exceeding two
years nor less than six months. No jeweer,
worker or artiiicer in gold and silver, shall use
either Of those metals except II shall have first
been stamped as aforesaid, as required by this
act and every violation Of this section shall
subject the offender to the penalties contained
herein. No person or corporation shall take,
transport, or cause to be transported export or
cause to be exported, Eom the United States
any gold or silver in its natural state, uncoined
or unasSayed, and unstamped, as Aforesaid; and
for every violation Of this provision every Of.
fender shall be subject to the penalties contained
herein: PrOcided, That the foregoing subdivi-
sion Of this section providing for . tax on gold
and silver shall only be in force from and after
| slAly udl5 ultcI tiC Huoc1SS W Nhhto aSe
Sec. 05. And bS 10 further enacted, That
whenever any mahuiactured articles, goods,
wares, or merchandise on which an excilc er
impost duty has been paid, and which are 1A0t
specially provided for, are increased in valde
by being polished, painted, unfinished. waxeIl,
oiled, giLded, electrotyped, galvanized, plated,
lramed, ground, pressed, colOFed, dyed, trimmed,
ornamcn.ed, or Otherwise more completely fin
ishcd or ftted for use. salO, withoat elseaSirG
the original character OIL. purpose foe which the
same are intended to be used, there shall be le.
We'd, collected, and paid tax OF Eve per cen
tum nd valoFem upon the amount Of such in
creased value to be ascertained by drducting
from the value Of the finished article when sold,
or removed for sale, delivery, or consumption.
the cost or value Of the original article to the
person. firm or company liable to'the duty i'm
posed upon the increased value thereof. The
Increasing Of values in the manner Aforesaid shall
be deemed manufacturing, and any person, firm,
company, or corporation, engaged therein shall
be liable to al the provisions Of law for tho col
lection Of internal duties relating to manufac-
turcrs as to licenses, returns, payment Of taxes,
lieE, fines, penalties, and forfeiturcs.
Sec. 96. An3 bs 70 Further enacted, That
newspapers, boards, shingles, laths, and other
lumber staves, hoops, shooAs. headings, and
timber partially wr.uyht and unfn shed for
chairs, tabs, pals, hubs spokes, ielloes, snaths
lasts, shovel and fork handles, matchwood, um-
brela stretchers, alcohol made or manufactured
I'or spirits or materials upon which the duties
imposed by law shall have boen paid, bone dust
plaster or gypsum, malt, burning fluid, printers
Ink. FAX prepared for textile or ielting purposes
until actually woven, marble and slate or other
building stones in block, rough and unwrought,
charcoal, coke, all -four and meal maze from
grain, bread and brcadstulis butter. cheese, con-
cctratcd milk, paraline, whale and fish oil value
OF the bullion used in the manufacture Of silv
ware, silver bullion rolled or prepared for pa-
ters' nse exclusively. materials prepared for the
manufacture Of hoop skirts exclusively and un-
At for other use, (such as cut tapes and small
wares for Joining hoops togetherJ shall be and
hereby are exempt from duty. And also 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 have been imposed by law, where the i'll
creased value Of such goods wares. or merchan:
disc, and articles so made or manufactured, shall
not exceed the amount Of five per centum I'D
valorcm, shall be and hereby are exempt from
duty.
SEC. %. And 30 Il further enacted, That
every person, firm, or corporation, who shall
have made any contract prior to the passage Of
this oct. and without other provision therein for
the payment Of duties imposed by law enacted
subsequent thereto, upon articles to be delivered
under such contract. is hereby authorized aud
empowered TO add to the price thereof 50 much
money as viii be equivalent to the duty so sub
scquently imposed on said articles, and not pre-
viously paid by the vendee, and shall be entitled
by virtue hereof to be paid and to sue for and
recover the same accordingly: Provided, That
where the United States is the purchaser under
such prior Contract, the certificate Of the proper
officer Of the department by which the contract
was made, showing, according to regulations to
be prescribed by The Secretary Of the Treasury,
the articles 70 be purchased by the United States
and liable TO such subsequent duty, shall be
taken and received, so far as the same is appli-
cable, In discharge Of such subsequent duties
on articles so contracted to be delivered to the
United States and actually delivered according
to such contract.
AUCTION sALEs.
Sec. 98. Amdbe t further enacted, That there
shall be levied, collected and paid on all sales Of
real estate, goods, wares, merchandise, articles,
or things at auction including oil sales of stocks,
bonds and other securities, a duty Of oneIourth
Of one per centum on the gross amount Of such
sales and every auctionecr or other person max
ing such sales, as Aforesaid, shall, at the end Of
each and every month, or within ten days there
after, mako list or return TO the assistant u.s.