Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1864-04-07

moval is made Progidei, That the
said spirits shall I've transported d.
rect!y from the distillcry or a bonded
warehouse to bonded warehouse es-
tahlished in conformity with the law
and Treasury regulations, at port of
entry of the United States, and used
for the storage of distilled spirits. aud
be placed in charge of a proper off.
Ger OF the customs, who, together with
the owner and proprietor of the ware
house, shall have the joint custody of
all the distilled spirits stored in said
warehouse. And all the labor on the
goods so stored shall he performed 10y
the owner or proprietor Of the ware
house, under the supervision of the
officer OF the customs in charge Of the
same, aud at the expense Of the said
owner or proprietor; aud the said
spirits shall also be subject to the
same rules and regulations, and be
chargeahlc with The same costs and
expenses, in all respects, to which
other goods that are deposited in pub
lie store for expectation from the Uni
ted States may be subject. Aud no
drawback shall in any case be allowed
on any distilled spirits upon which an
excise duty shall have been paid ei-
tlIcr before or after il shall have been
placed in Il bonded warehouse as afore-
said but no provisions of this act
shall he construed to repeal existing
laws which ,,rpy;I,, tl,,, ,l;.,;iIol -,
It's may be removed from the place of
manufacture or bonded warehouse for
the purpose of being redistillcd for
expectation. or which provides for the
Manufacture for expectation of mcdi
cincs, preparations, compositions, per
Iumery, and cosmetics, or which pro-
vide Tor an allowance or drawback on
cordials and other liquors when cxpor-
ted.
Sec. 4. And Dc IL furtAer enacted,
That from and after the passage of
this act, in lieu Of the duties provided
in the act referred TO in the first sec.
tion of this act, there shall be levied,
collected, and paid upon all cotton
produced or sold and removed for con-
sumption, and upon which no duty
has been levied, paid, or collected.
duty of two cents per pound and
such duty shall be and remain lieu
thereon until said duty shall have been
paid, in the possession of any person
whomsoevcr. And further, if any per-
son or persons, corporation or associa-
ton OF persons, remove, carry, or
transport the same, or procure any
other party or parties to remove, car
ry, or transport the same from the
place Of its production, with the in
tent to cvadc the duty thereon, or to
defraud the Government, before said
duty shall have been paid, such person
or persons, corporation, or association
Of persons shall forfeit and pay TO the
United States double the amount Of
said duty, TO be recovered in any
court Of competent Jurisdiction Pro
rided, That all cotton sold by or on &C.
count of the Government of the United
States shall be free and exempt from
duty at the time Of and after the sale
thereof, and the same shall be marked
free, and the purchaser furnished with
such bill Of sale as shall clearly and
accurately describe the same, which
shall he deemed and taken to be a
permit authorizing the sale or reno
val thereof.
Sec. 5. AaR be Il further enacted,
That every collector to whom any duty
upon cotton shall be paid shall mark
the bales, or rather other packages,
upon which the duty shall have been
paid, in such manner as may clearly
indicate the payment thereof, and
shall give 10 the owner, or other per-
son having charge of such cotton, a
permit for the removal of the same,
stating therein the amount and pay
ment of the duty, the time and place
of payment, the weight and marks up
on the bales and packages, SO that
the same may he fully identified
Whenever amy cotton, the product OF
the United States, shall arrive at any
port Of the United States from any
State in insurrcction against the Gov
ernment, the assessor or assistant as
SCISSOR, under the act referred 10 in the
FIRST section of this act, shall immedi-
atrly assess the taxes due thereon,
and shall, without delay, return the
same 10 the collector or deputy collect
or of said district, and the said col
!cctur or deputy collector shall demand
of the owner or other person having
charge Of such cotton the tax imposed
by this act, and assessed thereon, un-
less evidence of previous payment of
said tax shall be produced, under such
regulations as the Commissioner Of
Internal Revenue, by the direction of
the Secretary of the Treasury, shall
from time to time prescribe and in
case the tax so assessed shall not be
paid to such collector within thirty
days after demand, the collector or
deputy collector, as aforesaid, shall in
siiiute proceedings for the recovery of
the tax, which shall be lieu upon
said cotton from the time when said
assessment shall be made.
Sec. 6. And be a further enacted,
That, from and after the date on which
this act takes effect, in computing the
allowance or drawback upon articles
manufactured exclusively of cotton
when exported. there shall be allowed,
in addition to the three per ccn.um
duty which shall have been paid on
such articles, drawback of two cents
per pound upon such articles in all
cases where the duty imposed by this
act upon the cotton used in the manu-
facture thereof shall be satisfactorily
shown to have been previously paid
the amount of said drawback to be
ascertained in such manner as may be
prescribed by the Commissioner of In
ternal Revenue, under the direction OF
the Secretary of the Treasury.
Sec. T. And be it further enacted
That. from and after the passage 0!
this act, in addition to the duties here
toiore imposed by law, there shall be
levied, collected, aud paid on spirits