Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-31

propertv of gnch urodueer or uctureF; aud such
lsin may be enforced BY distrai9t' as provided U
produced, in whole or in part upon oommia.i0ns or
where the material u furnished By one party and
be required 70 pay under this act the tax hereby I'm.
posed, Gueh person or PerSons % paying ne sAme
shall be entitled collect the amount thereof OF the
owner or oWneFS and lhal have IsinfoF the amount
thus paid upon the prOdueed Oh maintained gooda
sec s. And be it further enacted That ior neg.
leet refusal to pay the duties provided BY law On
Manufactured articles articles prOdueeds - afore
aid, goods, and merchandise uaanufAetnFe
ths posSeSsion Of such mAnufasturer or producer
aha be forfeited 70 the United States, and may be
sold or disposed Of for the benefit Of the aAe in such
manner as ahAu be prescribed by the Commissioner
Of Internal Revenue, under the direction Of The
Secretary Of the Treasury In such case the eollee
tor OF deputy collector may take pOsoSion Of said
articles, I'D may maintain such possession In the
premises and buidingS where they may have been
summon giving notice u not le thAn two nor more
than ten days, the parties n possession ot SAID goods
istant GSssssoFs At day and hour IN such summons
fixed, then and there show cause u an3 tnefo pet
wby for such neglect or refusal such articles sn9Sa
manufacturers producers thereof Ehall be deemed
be the parties interested, the articles shall be-
At the time OF taking such possession, upon the pre-
missa where manufactured pTodueedi II they shall
at such time have been removed from the place Of
manufacture or production, the parties interested
shall be deemed TO be persons or parties In whose
custody or possession the articles shall be found
| Such summons shall be served upon such parties 10
abode or business Of the party to whom the same
Ry be directed In case no such party OF place can
be found which fact shall be dotafmnod b. the col
leotor's return the summona, such notice, IN the
nature Of . summons, shall be given BY advertise
ment for the term Of three week in one newspaper
in the county nearest TO the place OF such sale II
at or before such hearing such duties shall not have
been paid, and the assessor asastAnt assessor shall
adjudge tie summons aud tico, service and return
Of the sane 70 be sufficient, the said Ar eles shall be
by him declared forfeit, and hhal be sold disposed
Of turned by the collector 70 the use Of any
department Of the government a. may be directed
by the Secretary OF the Treasury, who may require
Of any Ofeer Of the government into whose posses
sion the same may be turned over the proper y91eh
II any there be after deduetng the duties And addi-
tions thereon, together with the Tess costs and eE
p0nse Of all proceedings incident 70 the seizure ana
sale, to be detSrmintd by said Commissioner, shall
be refunded and paid 70 the owner, or II he eanuOt
be found, to the manufacturer producer in whose
custody the artIcleg we're when SSizsd as the said
Commissioner may deem just, BY drAtt on the same
or some otker collector; or u the said articles are
turned without sale 70 the Of any depart
ment Of the gOVeTnment the excess OF the value OF
said articles, after deduetng the amount OF the du.
ties, additions, fees, costs and expenses accrued
thereon when turned over Aforesaid, shall be
iuRded and paid BY the said department TO the own
err or be cannot be found, 70 the manufactures or
producer in whose custody possession the aaid ar
ticles were when seized ~ Aforesaid The Oommis-
Eoner Of Internal Revenue, with the approval OF the
Secretary Of tthel Treasury, may review any such
case OF forfeiture and do justice IN the premises
the forfeiture shall have beon wrongly declared and
safe made, the Secretary Is hereby authorized, In /
eaSe tbe Epecdc article cannot be restored 70 the
party AggrieVed in good order and eLndltion as /
when seized, 10 make up to such party In money bis
aud damage from the contingent fund OF bis de-
psrtment. Immediate notice Of any seizure Of
Manufactured articles or product shall be given 70
the Commissioner OF Internal Revenue by the colec-
tor deputy collector, VINO shall also make return
of his proceedings 70 the said Commissioner after he
shall have sold or otherwise disposed OF the articles
products forfeited; and the assessor assistant
shall also make return Of his pToeeedinss
relating to such forfeiture . the EAid compi..oneF
And any violation Of, refusal % comply with, the
Prext.fsas - tAa elahay nrl1 aa,l1
of this act shall BE good eause for seizure and fore
feituro substantially IN manner detailed in this
seetion but before forfeiture shan Be declared BY
virtue Of the proViaous Of this section, the amount
Of duties which may be due from the person whose
manufactures or products sesed, ahAll FIRST be
Ascertained In the prescribed in the eighty
fourth IeIghtyhfthl section OF this aeti and such
violation or refusal 70 comply shall further make
any party violating refusing to comply, liable
TO fine or penalty Of nve hundred doaIs Q be re-
Articles which the collector may adjudge periahabls
may be sold disposed Of before declaration Of for
feIture Said sales shall be made At public auction
and notice thereof shall be given as the said Com
missioner shall prescribe.
Of the manufacture and sale or production and sale
consumption or delivery Of any gOOda, wares, meF-
chAndise articles hereinafter mentioned. with
out compliance the part Of the party manufacture
ing producing the same with all the requirements
and regulations prescribed BY law in relation there
the assistant may upon such Information
AS he may have, assume and estimate the amount L
and value Of such manufactures products, and /
upon such assumed amount Assess the duties ana /
add thereto nifty per eentum; and said dntes shall
be collected 10 like manner ~ IN the provisions
OF this act In relation thereto had been complied
With and 70 such articles ali the proVisons
for leins, hnss penalties and forfstures, shall in like
manner apply.
son, hrm, company corporation, manufacturing L
producing goods, wares and merchandise, sold re
taxes are imposed by law, shall In their return Of
the vajue and quantity, render an account OF the
turer. producer agent thereof and shall state In
seperate column the items and account OF the de-
duetions, II any, claimed; whether any part, and
So what part, Of mid goods wares and morehAndise
has been consumed or used by the owner, owners
agent used for the production Of another manu-.
fGeture product, together with the market value
Of the same at the time Of such or cousumption
whether such goods, wares and merchandise were |
shipped for foreign port consigned auction or
eo1missionSd msFehants other than agentE for ar
and EhAll make return according 20 the VaIus ~
the place Of shipment, when shipped for = foreign
hcture production, when removed Tor use con
sumption, conHgned 70 others than agents OF the
Of the goods, and merchandise required TO be
stated Aforesaid, shall be estimated By the actual
their agent or person or psrsous acting In his or,
or their behalf Aud where such goods, wares aRd
merchandise have been removed for consumption or
for delivery to Others, or placed on Shpboard are
longer within the custody or control Of the manu-
fscturer bis agent not bet in his AetOry. store
or warehouse, the value shall be estimated at the
average OF the market value Of the Ike goods wares
and merchandise, At the time when the same became
liable to duty. And when goods, wares and mer-
chaudise are scld BY the manufaetuTer or producer
agent thereof having ehsTge Of the busness, the
following deductions only may be allowed, viz
First. Freight from the place Of deposit at the
/ time Of sale TO the place Of delivery.
Second. That fthel reasonable commission not ex
ceedng three per ceutum, and other expenses Of
sale bonAhde paid; and commission shall be de-
dueted when the sale e made at the place Of manu-
dle4ufe or production: Provided, That deduction
shall be made on the market value At the place Of
manufacture or pTOduetionS 90 goodS' wares and
merclandise conEEned 70 auction commission
merchants for sale, placed on shpb0ard 70 be
moved from the United States, or when consigned 70
other than agents having charge Of the business Of
| such uiActuror or prOducors nor When used or
/ CONSUMED BY the Manufacturer, producer agent
thereof
Sec s.. And be it further enacted That any Psrson
arm, Company or corporation who hhAll poW be en-
.ged In the manufacture Of tchacco nuu or eiearn