Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-17
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed Mt the First session OF the Thirty.
.....t.r Eighth Congress.

PuBIu-No. l4S.
AN ACT to provide internal revcnu,
to support the government, to pa,
interest on the public debt, and fol
other purposes.
| [coNTlSuED
Sec. 80. And be il further enacted
That it shall be the duty of the assist.
ant assessor of each district to keep a
record in a book or books, to be pro.
vided FOR the purpose, to be opened to
the inspection of any person upon rea,
sonable request, in which shall be ar.
ranged alphabetically the name OF
any and every person, firm, company,
or corporation who may be engaged
in the manufacture Of tobacco, snuff,
or cigars within his district to whom
permit has been issued, together
with the place where such manufac.
ture is carried on aud place of resi-.
dencc of the person or persons epgag-
ed therein a copy of which record
shall be. by said assistant assessor,
forwarded to the assessor of the dis
trict, who shall preserve the same in
his Office.
See. SO. And be it further enacted,
That in all cases where tobacco, snuff,
or cigars, of any description, are
manufactured, in whole or in part up
on commission or shares, or where
the material from which any such ar
ticles are made, or are to be made, is
furnished by one party and inanufac-
tured by another, or where the materi-
al is furnished or sold by one party
with an understanding or contract
with another that the manufactured
article is to be received in payment
therefor or any part thereof, the duty
or tax imposed by law thereon. when
paid by the manufacturer, may be COL
lected at the time, or at any time SUBJ
sequcntly, of the party for whom the
same was made or to whom the same
was delivered, as aforesaid. And in
case Of any fraud or collusion by which
the Government shall be defrauded,
or attempted 10 be defrauded, by a
party who furnishes the material and
and the manufacturer Of any of the ar
ticles aforesaid, such material shall
be liable TO forfeiture, and such arti.
cles shall be liable to be assessed the
highest rates OF duty imposed by law
upon any article belonging to its
grade or class. .....t.. t....... ..
Sec. 30. And be It further enacted,
That any person, firm, company, or
corporation, now or hereafter engag-
ed in the manufacture Of tobacco, snuff,
or cigars of any description whatso- |
ever, shall be and hereby is required
to make out and deliver to the assist
ant assessor Of the assessment district
a true statement or inventory of the
quantity of each of the different kinds
of tobacco, snuff -four, snuff, cigars,
tin-foil, licorice, and stems held or
owned by him or them on the day this
act takes effect, or at the time of COM
mencing business under this act, set
ting forth what portion of said goods
was manufactured or produced by
him or them, and what was purchas-
ed from others, whether chewing,
smoking, fine-cut. shorts, pressed, plug,
snuff -four or prepared snuff, the sew
eral kinds of cigars and the market
price thereof. which statement or in.
ventory shall be verified by the oath
or affirmation of such person or per.
sons, and be in manner and form as
prescribed by the Commissioner of In.
ternal Revenue and the said person,
firm, company, or corporation engag-
ed as aforesaid, on the first day of
January in every year hereafter, shall
make out and deliver to the said as
sistant assessor q true statement or
or inventory. in manner and form as
aforesaid, aud verified as aforesaid,
of all such articles, aforesaid, then
held or owned by him or them, setting
forth all and singular what is required
to be set forth in the statement or in
ventory first aforesaid and every
such person. company. or corporation
shall keep in a book, in such manner
and form as said Commissioner may
prescribe, an accurate account of all
the articles aforesaid thereafter pur-
chased by him or them. the quantity
of tobacco, snuff, snuff -four, or cigars,
Of whatever description, sold, consum-
ed, or removed from the place of manu-.
facture aud he or they shall, on
Wednesday Of each week, furnish to
the assistant assessor Of the district a
true and accurate copy of the entries
in said book during the week ending
on the preceding Saturday, which
copy shall be verified by oath or affir-
nation, on the receipt whereof an as.
sessment Of the duties due by said
person, company, or corporation shall
be Immediately made and transmitted
to the collector OF the district, to
whom said duties shall be paid within
five days thereafter and in case the
duties shall not be paid within the
said five days, the said collector may,
on one days notice, distrain for the
same. with ten per centum additional
on the amount thereof, subject to all
| the provisions of law relating to IL
censes, returns, assessments, payment
Of taxes, liens. fines, penalties. and
forfeitures, not inconsistent herewith
in the case of other manufacturers (;
and such duty shall be paid by the
manufacturer or the person for whom
the goods are manufactured, as the
assessor may deem best for the col.
lection Of the revenue Prorided, That
it shall be the duty of the manufac.
turer or vender of tin-foil used in GOV.
eriDg manufactured tobacco, OIL dc.
mand of any officer of internal revenue
to render to such officer q correct
statement, verified by oath or aflirma
tion, of the quantity and amount o.
tin.foil sold or delivered to any per
son or persons named in such de
mand aud in case of refusal or neg