, 1864-10-24

place can be found, which fact shall be de-
termined by the collectors return on the
summons, such notice, in the nature Of O
summons, shall be given by advertisement
for the term of three weeks in one newspa.
per in the county nearest to the place Of
such sale If mt or before such hearing
such duties shall not have been paid. and
the assessor or assistant assessor shall ad.
judge the summons and notice. service and
return Of the same to bc sufficient, the said
articles shall be by him declared forfeit. and
shall be sold. disguised Of, or turned over by
the collector to the use Of any department
Of the Government as may be directed by
the Secretary of the Treasury. who may
require of any officer Of the Government
into whose possession the Mae may be turned
over the proper voucher therefor; and the
proceeds Of sale of said articles, if any there
be after deducting the duties and additions
thereon, together with the fees, costs, and
expenses Of all proceedings incident to the
seizure and sale, to be determined by said
Commissioner, shall be refunded and paid
to the owner, or, if he cannot be found, to
the manufacturer or producer in whose Gus
tody the articles were when seized, as the
said Commissioner may deem just, by draft
on the same or some other collector; or If
the said articles are turned over without
sale to the use of any department of the
Government, the excess of the value Of said
articles, after deducting the amount Of the
duties, additions, fees, costs, and expenses
accrued thereon when turned over a. ufore.
said, shall be refunded and paid by the said
department to the owner, or, If he cannot
be found, to the manufacturer or producer
in whose custody or possession the said ar
ticles were when seized as aforesaid. The
Commissioner of Internal Revenue, with the
approval Of the Secretary of [the1 Treasury,
may review any such case Of forfeiture and
do justice in the premises. If the forfeiture
shall have been wrongly declared, and sale
made, the Secretary is hereby authorized
in case the specific articles cannot be restored
to the party aggreyed in as good order and
condition US when seized, to make up to
such party in money his loss and damage
from the contingent fund OF his de, artment
immediate notice # any seizure of manu-
iactured articles or products shah be given
to the Commissioner OF Internal Revenue
by the collector or deputy collector, who
shall also make return OF his proceedings
to the sdid Commissioner ailer he shall have
sold or otherwise disposed OF the articles or
products 50 forfeited; and the assessor or
assistant assessor shall also make return Of
his proceedings relating to such forfeiture
to the said Commissioner. And any viola
tion Of. or refusal to comply with, the pro-
visions Of the ejqhty,frst leIghty-second
section Of this act, shall be good cause for
seizure and forfeiture, substantially in man.
ner as detailed in this section but before
forfeiture shall be declared BY virtue Of the
provisions Of this section, the amount Of
duties which may be due from the person
whose manufacture or products are seized
shall iirst be ascertained in the manner pre-
scribed in the eightyJowM teighty fifth
section Of this act; and such violation or
refusal to comply shall further make any
party 50 violating or refusing to comply liza
bic to tine or penalty Of FIVE hundred dol
lars, to be recovered in manner and form as
provided in this aci. Articles which the
! collector may adjudge pcrshable may be
sod or disposed Of before declaration of for
ieituie. Said sales shall be made at public
auction, and notice III. reof shall be given
as the said Commissioner shall prescribe.
Sec. SO. ANd be IL further en0cted. That
in case Of the manufacture and sale or pro-
duction aud sale, consumption or delivery
Of any goods, wares, merchandise, or arti
Ella kn,,
pliance on the part Of the party manuiac.
taring or producing the same with all the
requirements and regulations prescribed by
law IN relation thereto, the assistant assessor
may, upon such information as he may have,
assume and estimate the amount and value
Ut such manufactures or products, and upon
such assumed amount assess the duties and
add thereto fifty per centum; aud said du-
ties shall be collected in Ike manner as in
case the provisions Of this act in relation
th retO had been complied with, and to such
articles all the foregoing provisions for liens,
fines, penalties, and forieiturcs, shall in like
manner apply.
Sec. 81. And be IL further enacted, That
any person, firm, company, or corporation,
manufacturing or producing goods, wares,
and merchandise, sold or removed for con-
sumption or use, upon which duties or taxes
are imposed by law, shall, in their return Of
the value and quantity, render an account
Of the full amount Of actual sales made BY
the manufacturer, producer, or agen, there
OF, and shall state in separate column the
items and account Of the deductions, if any,
claimed; whether any part, and if so, what
part, Of said goods, wares, and merchandise
has been consumed or used by the owner,
owners, or agent, or used for the production
Of another manufacture or product, together
with the market value Of the same at the
time Of such use or consumption; whether
such goods, wares. and merchandise were
shipped for foreign port or consigned to
auction or commissioned merchants, other
than agents, for sale and shall make a re-
turn ccording to the value at the place oil
shipment. when shipped for fore;gn port,
or according to the value at the place OF
manufacture or production, when removed
for use or consumption, or consigned to
others than agents Of the manufacturer or
PRODUCER. The value and quantity Of the
goods, wares, and merchandise required to
be stated as aforesaid shall hc estimated he