Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-03-19
and other lIquorg


lieu of the duties provided IN the act refer.
red 70 i9 she A5sE section Of ashis. set, there
shall be levied, leoflected, and paid upon
all cotton pto deed of Bold aud remnd YEA Il
for cOnsnm btiOh, and upon which no dutyll |:
has been levied paid or collected, d duty
of two cents per pound; and such duty
shall be aud remain a lieh thereon until L
said duty shall haVebeen paid, In the pos
session of any person whomsoeyers Aud
further, If any person OF, persons, corp0tat
ton or association of per5ons, remove,
any other party or parties to remove, carry, Il
or transport the same from the place Of It's |
production, with the intent to eVade the
duty there or to defraud the Government;
betor6 said duty shah have beeu'psic, such
person or PERSONS corporations; or Ssso-
ciatio1 of persons shall forfeit and pay TO
the United States double the amount of
said duty, TO be recovered ia any court of \
competent jurfsdietfou; PFoyided, That alt /
cotton sold by or on account of the Gov
eEnu1ent of the United States shall be free
and exempt from duty at the time Of and |
after the sale thereof, and the same shatrI
besmarked free, sand the purchaser fuf6iSBE
ed With such B bill Of sale as shall clearly
and Accurately describe the same; which |
shall be deemed and taken TO be permit |
authorizing the sale or removal thereof.
Sec. 5. And be it further enacted, |
That every collector TO whom any duty |
upon cotton shall be paid shall mark the |
bales, or rather [0therl 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 1
such cotton, a permit for the removal of
the same, stating. therein the amount and
Payment of thesduty, the time and place
of payment the weight and marks upon
the bales and packages, so that the same
lmay be fully identified. Whichever adv
cotton, the product of the United States3
shall arrive at any port of the United
States from any State in Instruction
against the Government, the assessor or
tassIstaut assessor, under the act referred
to in the first section of.this act, shall im=;
mediately assess the taxes due thereon,
and shall, with out delay, return the
same to the collector. or deputy collector
Iof said district, and the said, collectors
shall demand of the owner or other per
son having charge of such cotton the tax.
imposed by this act, and assessed thereon,
unless evidence of previous paymentof
said tax shall be produced, under such
regulations as the Commissioner of Inter
Insl Revenue, by the direction of the Sec
retaty of the treasury, shall from time to
time prescribe; and in case, the tax SO as
tsessed shall not be paid % bGchr collector
within thirty days after demand, the col
llect9ror deputy collector, as Aforesaid,
shall institute proceedings for the 'recoy-
cry Of the tax, which shall be d lien upon
said cotton from the time when said as
sess heht shall be made. i3.9".v' .. h5a
Sec. 6. And be it further enacted,
| That, from and after. the date on which
this laet takes, effect, in comppting the, al.
/ lowance or drawback upon articles man
ufactuFed exclusively of cotton when ex-
/ ported athere shall be allOwed, in. eddi-
tionIto threeiper centum duty which shall
have been paid onlsuch articles. a draw
back of two cents per pound upon such
articles in all cases where's tie 4duty i'm
possibly this act upon the cotton 9sediini
the manufacture thereof SHALT be. salts
tact9nly shown to have been previously
paid; the amount of said drawback to be
ascek tained,in such manner as may be
prescribed by the Commissioner of Inter
lnal Revenue, under the direction of the
| Secretary of the Treasury 5aps ssigSst
\ Sec. q. And be it further enact6d
That, from aud after the passage Of this
act, In addition to the duties heretofore
imposed by law, there shall Be levied,
collected, and paid on spirits distilled
from grain or other materials, whether
of American or foreign production, i'm
ported from foreign countries previous
to the first day of Julynext, of first proof,
In duty of forty cents on each and every
d gallon, and no. lower rate of duty shall
the levied or collected than upon the ba.t
sis Of first proof, and shall be- increased
m proportion for fanny greater strength
than the strengt of first proof; and that
upon all spirits ,imposted pripG, to the
passage Of this act there shall be levied,
! collected, and paid an additional tax of
forty cents per gallon, to be collected .un-
ger the direction and according to.regu.
iahons established by the Secretary of the
SEQ. s. And be lit further enacted,
That censuls of foreign countries in the
United States, who are not, citizens there
of, shall be, and hereby are, exempt from
any income tax imposed by the act refer
red TO in the firsei section Of this act.
!. which may be derived from their official
|, emo uments, or from property in such
countries: Provides That the Govern
ments which; consels NAV represent
shall extend similar exemption. to- consuls
d of the United States & g.,s a-s.t5, lstI
: Sec Q. Aud be it further enacted
That the provisions of the. act entitled
''An act further to provide for the collec-
ton of duties 6n-itnp approved
March second, Thousand eight hun
dred and thirty three, now in force shall
pc taken and deemed as extending to and
embracing all laws for the collectisn1oF
InSSSua1 uuIi9SS ~
taxes, which have been, ormay be here
i after enacted; and all persons duly au-
thoriEed TO- assess, receive, or collect
such duties Oeikaxes under such laws. are
!; hereby declared to be and to have been
revenue officers, /" within the true infant
II Nh lnhnriirr. ,,fatI,. cid -. . 1890