Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1864-06-02

or persons corporation or association OF persons,
remove, carry, or transport the same, or procure
any other party or parties TO remove, carry, or
transport the same from the place OF its produce
ton, with the intent 10 eyade the duty thereon,
or TO defraud the Government, before said duty
shall have been paid such person or persons,
corp ration, association OF persons shall Tor
felt and pay to the United States double the
amount of said duty, 10 be recovered in any
court of competent jurisdiction Provided, That
all cotton sold by or ON account OF the govern
ment of the United States shall be free and ex-
empt 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 be deemed and taken TO be !,
permit authorizing the sale or removal thereof
See. s. And be q farther enacted, That every |
collector 10 whom any duty upon cotton shall be |
paid shall mark the bales or rather [otherl pack
ages, upon which the duty shall have been paid,
in such manner as may clearly indicate the pay |
ment thereof and saal give to the owner, or 9TH
or person having charge of such cotton, permit
for the removal Of the same, stating therein the
| amount and payment Of the duty, the time and
1 place of payment, the weight and marks upon the
| bales and packages, so that the same may be full
| ly identified, Whenever any cotton, the product
Of the United States, shall arrive at any port OF
1 the United States from any state in instruction
against the government, the assessor or assistant
assessor under the act referred to in the first
ton of this act, shall Immediately assess the tax
| es due thereon, and shall, without delay, return
the same TO the collector or deputy collector of
said district and the said collector or deputy col
lector shall demand Of the owner or other person
| having charge of such cotton the tax imposed by
this act and assessed thereon, unless evidence Of
previous payment of said tax shall be produced,
| under such regulations as the commissioner OF
internal revenue by the direction Of the secreta-
~ of the treasury, shall from time TO time pre-
scribe; 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 institute proceedings for the re-
covery of the tax, which shall be lien upon said
cotton from the time when said assessment shall
be made.
Sec. g. And be It further enacted, That from
and after the date which this act takes effect,
in computing the allowance or drawback upon ar
ticles manufactured exclusively of cotton when
exported, there shall be allowed, in addition 20
the three per centum duty which shall have been
paid on such articles, a 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 manufacture thereof shall be satisfactorily
| shown 10 have been previously paid /; the amoun'
Of said drawback to be asoertalned IN such man,
ner as may be prescribed by the commissioner OF
internal revenue, under the direction Of the Sec
! rotary of the treasury.
See. I. And be II further enacted That from
| and after the passage of this act, in addition &c
the duties heretofore imposed by law, there shall
be levied, collected, and paid ON spirits distilled
from grain or other materials, whether of Ameri'
can or foreign production, imported from foreign
countries previous 10 the nrst DAY OF July next
of first proof, a duty of forty cents on each and
every gallon, and no lower rate of duty shall b,
levied OF collected than upon the basis of frs
proof and shall be increased in proportion fol
any greater strength than the strength of frs
proof; and that upon all such spirits imported
prior 10 the passage of this act, there shall bt
levied, collected, and paid additional tax o
forty cents per gallon, TO be collected under tn,
direction and according TO regulations established
by the secretary Of the treasury.
Sec. s. And be ii further enacted That con
suls of foreign countries in the United States
| who are not citizens thereof, shall be, and hereby
! | are, exempt from any income tax imposed by tn
act referred to in the first section OF this act
which may be derived from their official emolu
+ ments, or from property in such countries: Pro
Utded, That the governments which such consult
may represent shall extend similar exemptions t
| consuls of the United States,
, Sec. 8. And be ii further enacted, That tn
provisions of the act entitled "An act further Il
provide for the collection of duties on imports,
approved March second, one thousand eight hun
dred and thirty-three, now in force, shall be Ia
ken and deemed as extending 10 and embracing
all laws for the collection of internal duties
stamp duties, licenses, or taxes, which have beer
or may be hereafter enacted and all persons du
y authorized to assess, receive, collect such du
ties or taxes under such laws are hereby declare,
to be and to have been ''revenue ofcers,' within
the true intent and meaning of the said act and
, | entitled TO all the exemptions, immunites, bene
fits, rights and privileges therein enumerated AM
| conferred.
Approved, March :, 1854.