Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-17
cause to believe such statement To be

WV" vi pUioobo, poohS, auu pdpclS
be made in the same manner as prov
ded in the fourteenth section Of thi
act Pronded, That manufacture
tobacco, snuff, or cigars may be tran.
ferred, without payment of the dut,
directly from the place of manufactur
to bonded warehouse established i
|, conformity with law and Treasur
regulations, under such rules an
regulations and upon the execution G
such transportation bonds as the Sec
retary of the Treasury may prescribe
said bonds or other security to be ia
ken by the assessor of the distric
from which such removal is made, an,
may be transported from such ware
house to bonded warehouse used fo
the storage Of merchandise at any por
of entry and withdrawn thcrcfrom 70
consumption or on] payment of tn,
duty or removed for export to for
eign country without payment of du
ty, in conformity with the provision.
of this act relating to the removal o
distilled spirits all the rules, rcgula
tions, and conditions of which, so fal
as applicable, shall apply to tobacco
snuff, or cigars in bonded warehouse
And no drawback shall in any case
be allowed upon any manufactured
tobacco, snuff. or cigars, upon which
any excise duty has been paid either
before or after it has been placed in
bonded warehose. .....
Sec. 81. And be it further enacted
That every manufacturer Of tobacco,
sunf, or cigars of any description, rs
hereinbefore mentioned, or his chiel
workman, agent, or superintendent
shall, at the end of each and every
month, make and sign declaration,
in writing, that no such article OF
commodity, as aforesaid, has. during
such preceding month or time when
the last declaration was made, been
removed, carried, or sent, or caused,
or suffered, or known to have been re-
moved, carried, or sent from the pre-
misses of such manufacturer other than
such as have been duly assessed and
the duties imposed by law paid thereon,
on pain of forfeiting for every refusal
or neglect to make such declaration
Of one hundred dollars. And if any
such manufacturer or his chief work
man, agent, or superintendent, shall
make any false or untrue declaration,
such manufacturer. or chief workman,
agent, or superintendent, making the
same, upon conviction thereof, shall
forfeit three hundred dollars. or. at
the discretion of the court. be liable
to imprisonment for term not ex-
ceeding one year.
Sec. %. And be il further enacted,
That il any person other than the
manufacturer shall sell, or consign, or
remove for sale, or part with the pos
session Of any manufactured tabacco,
snuff, or cigars, upon which the du-
ties imposed by law have not been
paid, with the knowledge thereof, such
person shall be liable to a penalty of
one hundred dollars for each and eve
ry offence. And any person who shall
purchase or receive for sale any such
tobacco, snuff, or cigars, which has
not been inspected, branded, or stamp
ed as required by this act, or upon
which the tax has not been paid, if it
has accrued or become payable with
knowledge thereof, shall be liable to
a penalty of fifty dollars for each and
every offence. And any person who
shall purchase or receive for sale any
such tobacco, snuff, or cigars, from
any manufacturer who has not per-
init to manufacture. shall be liable for
each and every offence to a penalty of
one hundred dollars, and. in addition
thereto. forfeiture of all the articles,
as aforesaid, so purchased or receiv-
ed. or the full value thereof.
Sec. 90. And be it further enacted,
That all goods, wares, and merchan-
disc, or articles manufactured or made
Except refined petroleum. refined coal
oil, gold and silver. spirituous and
malt liquors, manufactured tobacco,
and snuff and cigars) by any person
or firm where the product shall not ex-
ceed the rate of six hundred dollars
per annum, and shall be made or pro-
duced by the labor of such person or
firm, or by his or their family, shall
be and are hereby exempt from duty ;
where the product shall exceed such
rate and not exceed the rate of one
thousand dollars the duty shall be
levied, assessed, and collected only
upon the excess above the rate of six
hundred dollars per annum !; and in
all other cases the whole annual pro.
duet (including any business or trans
action where one party has been fur
aished with materials. or any par,
thereof. and employed by any other
party to manufacture, make, or fur
nish the goods, wares. and merchaD
disc, or articles, paying or promising
to pay therefor, and to whom the
same are returned when so made ol
finished) shall be assessed and the du
ty paid thereon by the producer ol
manufacturer Procided, That when
ever a producer or manufacturer shall
use or consume, OF shall remove fol
consumption or use any articles, goods
wares. or merchandise, which il re
moved for sale would be liable to tax
alton, he shall be assessed upon th'
saleable value of the articles, goods
wares, or merchandise SO used or 81
removed for consumption or use.
Sec. "a. And be it further enacted
That upon the articles, goods, wares
and merchandise hereinafter mention
ed, except where otherwise provided
which shall be produced andlsold, or b.
manufactured or made and sold, or b
consumed or used by the manufactnl
er or producer thereof, or removed 70
consumption, or for delivery to other
than agents Of the manufacturer 0
producer within the United States O
Territories thereof, there shallbe lev
ed, collected, and paid tho following
duties, to be paid by the producer o
manufacturer thereof, that is to say
/ On candles, Of whatever materia
made, a duty Of five per cent. ad vale
rem.