Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-08

respect Of which any such offence shall
be committed, be subject to a penalty
of fifty dollars, to be received togeth.
er with the costs thereupon accruing ;
and every such article or commodity
as aforesaid shall also be forfeited.
Sec. 167. And be it further enacted,
That on and after the passage of this
act every maker or manufacturer of
any of the articles or or commodities
mentioned in Schedule g, as aforesaid,
who shall sell, send ont, remove. or
deliver any article or commodity,
manufactured as aforesaid, before the
duty thereon shall have been fully
paid, by af1ixing thereon the proper
stamp. as provided by law, or who
shall hide, or conceal, or cause to be
hidden or concealed, or who shall re-
move or convey away. or deposit, or
cause to be removed or conveyed
away from or deposited in any place,
any such article or commodity. to
evade the duty chargeable thereon, or
any part thereof, shall be subject to a
penalty Of one hundred dollars, to-
gether with the forfeiture of any such
article or commodity. .u.
Sec. l6S. And be it further enacted,
That all medicines, preparations, COM
positions, perfumery, cosmetics, luci-
fer or friction matches, and cigar
lights, or wax tapers, cordials, and
other liquors manufactured wholly or
in part of domestic spirits intended
for expectation, as provided for by
law. in order to be manufactured and
sold or removed without being charg-
ed with duty. and without having a
stamp affixed thereto shall, under such
rules and regulations as the Secretary
of the Treasury may prescribe, be
made and manufactured in warehous-
es similarly constructed to those
known and designated in Treasury
regulations as bonded warehouses,
class two: Prorided, That such man
ufacturer shall first give satisfactory
bonds to the collector of internal reve-
nue. for the faithful observance Of all
the provisions of law and the rules
and regulations as aforesaid, in
amount not less than half of that re-
quired by the regulations of the Sec
retary Of the Treasury from persons
allowed bonded warehouses. Such
goods, when manufactured in such
warehouses, may be removed for ex-
portation. under the direction OF the
proper officer having charge thereof,
who shall be designated by the Sccre-
lazy afu ths hsr,T ,Tsfa9saprS. Yisheas a.!t- ssing
ing stamp affixed thereto. Any
manufacturer of the articles aforesaid,
or Of any Of them. having such bond
cd warehouse. as aforesaid, shall be
at liberty. under such rules and regu.
lations as the Secretary of the Treas
ury may prescribe. to convey therein
any materials to be used 10 such man
ufacture which are allowed by the
provisions of law to be exported free
from tax or duty. as well as the neces-
sary materials, implements. packages,
vessels, brands. and labels for the
preparation. putting up. aud export of
the said manufactured articles; and
every article so used shall be exempt
from the payment of stamp and excise
duty by such manufacturer. Articles
and materials so to be used may be
transferred from any bonded ware
house i'm which the same may be, un-
der such regulations as the Secretay
| of the Treasury may prescribe, into
any bonded warehouse in which snch
manufacture may be conducted, and
NAV be used iD such manufacture, and
when SO used shall be exempt from
stamp and excise duty and the re-
ceipt of the officer in charge, as afore-
| said. shall be received as a voucher
for the manufacture of such articles.
Any materials imported into the Uui-
ted States may, under such rules as
the Secretary Of the Treasury may
prescribe, and under the direction OF
the proper officer, be removed in orig
inal packages from on shipboard, OF
from the bonded warehouse in which
the same may be, into the bonded
warehouse in which such manufacture
may be carried on for the purpose ol
being used in such manufacture, with
out payment of duties thereon, and
may there be used in such manufac
ture. No articles so removed. nor any
articles manufactured in said bonded
warehouse, shall be taken therefron
except for expectation, under the di
rection of the proper officer having
charge thereof, as aforesaid, whose
certificate, describing the articles by
their marks, or otherwise, the quan
,ity. the date Of importation, and
name of vessel, with such additiona
particulars as may from time to time
be required, shall be received by The
collector Of customs in cancellation o
the bonds or return OF the amount o
foreign import duties. All labor per
formed and services rendered unde
these regulations shall be under the
, snneryision Of an officer Of the Gus
toms, and at the expense OF the manu-
: facturer.
Sec. 1852. And be it further enacted
That any person who shall offer TO
sale any Of the articles named il
Schedule G, whether the articles s.
offered are imported. or are of foreig'
or domestic manufacture, shall b.
deemed the manufacturer thereof, AM
subject to all the duties, liabilities
and penalties imposed by law in re
gard to the sale Of domestic articles
without the use Of the proper staml
or stamps denotiug the duty pai'
thereon: Prorided, That when an.
such import articles shall be sold il
the original and unbroken packag
, i'm which the bottles or other inclos
ures were packed by the manufactnl
er, the person SO selling said articie
shall not be subject to any penalt.
on account of the want OF the prope
, stamp.
Sec. ITO. And be it further enacted
That in any collection district where
, in the judgment Of the COMMISSIONS
of Internal Revenue, the facilities TO
, the procurement aud distribution c
stamped vellum, parchment, OF paper
| aud adhesive stamps, are or shall b
, insufficient, the Commissioners, a