Delaware State journal and statesman., 1864-10-04
MANUFACTURES, ARTICLES, AND PRODUCTS.
Specific and ad Ualorsm duly. ~

Sec So And be further enacted, That every indlVid
ual, partnership trmi association or eorpoaton tand
any word words in this act indicating referring to
person persons shalt se taken to mean AnlneudepAr
neishps, hrms, asoiations Or c9rposaionf when not
otherwise designated or manesty tncompAbe with the
thereby shall comply with th following require
ments, that is to say:
FIRST Before commencing or II alrea iy commenced, be-
fore continuing any manufacture liable TO be assessed
under the provisions Of this act and which shall not be
differently provided for elsewhere pOrson shall fur
nisn without previous denaud therefor the assistant
asseBor statement subscribed aud sworn to- or ared
setting forth the pace where the manufacturing st De-
carried on aud the principal paeeoi business or sales
the u the manufr ured article the proposed mar
ket for the same whether foreign domestic and gen
orally the kidd aud quality manufactured orpropoasd 70
be manufactured
Second lie shall within ten days after the first day Of
each aud every month, before day prescribed
by the Commissioner " lnerns Revenue, make rsiufn
under oath Affirmation OF the products and sales or
livery such manufacture in fern aud dAan As may bs
required tims to time, by the Commissioner Of In
| terual Revenue
THIRD All such retutuR, nta, descriptions, nem-
oradt oaths aud AhfnatOts, shall 10 IN for, scope,
detail may be preheribed from time to Time by the
! Commssit net OF intetnsl Revenue.
amouus quantities. and values of produce, goods, wares
,nerobande and articles produced manufactured and
soid or delivered hereinafter enumerated, the mAnuae
turer or producer thereof whether mAnnaotured OF pro
dueed or elf or for others shall lBAy TO the collector
of internal revenue within his district monthly,
before to be prescribed by the Commssisnsr OF In
tsrna Revenue, the duties on such products Or nanuAe
after demand, writing delivered 10 hlm IN person Or
left at his house or Place Of business or o.
t1nH prescribed, may be levied upon the rea
aud personal property If any such producer OF mAnue
uar Ami such dulles and EDITIONS, and whatever shAl
BE- the xpeuses of levy shalt he ien from the day pre-
seribed BY CAwm ssionsrfr THAR payment aforesaid
in favor the unsd stt ea upon the .Aid real and pe
ounl property Of such producer or manuAeturer ant
srh lien may be enforced by diatfant AS provided In th
act all OF gn de nanuaetured Or prooneeu
in whole or in part upon commission OF Whsie w
rial iurnshe by one party and msnusn ufeu oy sn
other IL manufacturer shsl be required 60 ray unde
this the t,x hereby imposed t9.h pssS1 o. ps.sh
so lug the shall be entitled u collect he amour
thereof OF the owner or owners apu shHi nse neh ~
the amount thus paid upon the produeed.o on mHnaAeui
ed goods. a., M, f5,t !
refusal 10 pay the duties provided ny AW On manuai
I'M d aries or articles prOdured as atlre AID the good
wares and mvrchaudis' msauiaetlrsa o. p5odpesd an
.stuf,r or producer, shull be forfeited TO the Unite
mann. Dc suld or disposed Of for the tenent %
st,tss an, 'sr as shall be prescribed by ms Con
std'es, aug :. -anue, under the direction Of th
ssiasr us sais ~ ~ nnr %sn such the collector
! Secretary VI the Treasury. In issg and builc
| deputy collector may take possession depoi
may maintain such possession in the prem. -
inss where they may have been manufactured, o.
iel' Or may b. lie shall summon, giving notice OF u
less than two than days the parties IN nos
HasHon 81 said ods eDJning them appear before th
assessor or assistant at day and In snrh
summons hxvd then And ihere TO show cause IL any
there lie, why for such eot refusal such artes
should not lie derlared forfeited to the United States
The ufHeturera producers thereof shall be dsa1
to be the parties inereted II the articles shall Be- Al tb
time Of taking such possession upon the premlses Whsr
manufactured or produced ii they shall At such tlms
have been removed from the tlace OF or r
duc IL the PARTIES interested shall lie h. tb
pe'sons r prtie Jwhose custody posesson the srfi
cies sha De found Such shall be seryei unon
Huh parties In person. leaving copy fhereof
pIAce o apods Or business OF the party whom the same
may oe directed, Iu such party or plAes can ba
ioune Nhoh TACT shall be iaterlned by the coll cors
return On the summons such hotice in the nature OF
summons shall be given by advertisement term Of
hfes weeks In one newspaper n the county nerest 20
the place Of such sale II AZ before such hearing such
duties shl not have been paid, and as essor or az
sisant Assessor shall adjudgs the notice
services aud return ~ tie tO be sufficient the said ar
eles shall he by hin declared forfeit and shall bs sold
disposed VI turned by the collector use OF
any department OF the GOvernnentAs be directed by
the Secretary Of the Treasury who may rrqurs any Of
nrer Of the Goyernmen into whose possession the
Ay be turned over the proper voucher hureor aud the
Of sale Of said Articles II any there be after
dueng the duties and additions thereon, together with |
the fees costs aud expenses Of all proceedings Incident
the seizure and sale 10 be determined by sald Commls-
sioner shah b9 refunded and paid to the hs
cannot he found to the manufacturer producer in
whose custody the articles when seized. said
Commissioner nay deem just by draft the sania or
some other collector; II the said Rrtees are turned
without sale TO the use tf any department OF The
Goytrnmen the excess Of the value Of said areleB
dedueng the smouut Of the dutea additions feos costs
aud expenses accrued thereon when turned aore
said shall be refunded and paid by the said department
TO the owner IL he eaEnot be found, to the mnnue
tursr producer In whose custody
articles when teKsd Aforesaid The ComIniaAoneF
OF Internal Revenue with the approx OF the Secretary
OF ihel Treasury review such OF forfeiture
and do justice in the premises the forfeiture shall have