Delaware State journal and statesman., 1864-10-04
NO. 81.

nus loss aud damage from the cnngsnt fund Of his de-
pattment Immediate notice OF any seizure Of manufac-
tuIsa articles or products shall he given 10 the Commits
q Internal Revenue by the collector or deputy
nno ahA also make Of his proceedings to
he SAID Commissioner after he shall baya ol or o,her
mse uiaposed Of the articles products 60 forfeited and
the assessor assistant assessor shs slso make tu
o. MS proceedings relating such frature IA ta said
commissions And any violation Of or refusal to com
eeuon OF this act, shall be good cause for eIse and f
isture Substantially in as detailed ia this see
the proVsions OF this section I'll amount Of which
a oe Que from The persons whose manufacture or pro
ducts are SEIZED shalt first be in the manasr
prescribed ia the eightyouyM [eghtytfhl sfetion ef
THIS acti and such violation refusal to edmpy shall
further make any party SO violating or refusing % nmnv
liable to hne or penalty Of i've hundred dollars 10 be
recovered in nanner and form provided in this net
a aeS ~ ans collector may adadge perabatc may
"a sales shall be made at public auction and notice
Thereof shall be siFeas the said Commissioner aha Pre-
Sec 85. And be further enacted That in tase the
mannaeture and sale production and SALE consumption
as hereinafter mentioned, without coInpIanae on the
part o the party manufacturing producing the same
WIN AL the equensns and regulations prescribed by
law 10 relation thereto the assistant may upon
such information az he may have assume and estimate
the amount and value ofsuch manufactures products,
and upon such assumed duties and add
thereto MY per centun and said duee shall be collect
ed Ia like manner in the provisions 0f This act in
relation thereto had been complied With and to such arti.
ces AL the foregoing provisions for ens fines penalties
and forititures shall IN like manner apply.
Sec. 49, dnd be il further egacisd That any perfon
n cmpAny or corporal on manufacturing producing
sumption or USE upon which duties or taxes are imposed
by law SHALL In their turn OF the value and quantity
render account OF the full amsunt actual made
by the manufacturer producer, agent thereof al shall
state in separate column the items and account of the
deductions, ii any claimed whether any part Gnl so
what part ofsatd goods wares and mercandse has baa
consumed used by the uwners agclt used
the production OF smother produc to
gether with the market value Of tine same at the time of
such use or consumption; whethsr such goods, wares
and merchandise wefe shpped for foreign port or
slgaed TO auction Commissioned merchants other than
ageptn for salei aud shall make return according The
value Ut the place OF shplnen when shipped Tor for
egn port or accord nk 10 the value at the place Of manu-
facue production, when removed for e0nsuiup
tiun, nsgned TO others than agents Of the
turar producer The value and quantity ei ha goods,
wares, and merchandise. required be stated
sad shall be estlmated by tho actual sales made by the
manufacturer by his her or T. cir agent person
persons acting In his, her, ther behalf. And where
such goods wares, and merchandise have been removed
consumption for d3ivery TO Others placed on
shipb ard Longer within the custody
of the manufactuFer or his agent not being Ia his factory
sore or warehouse value shalt bs estimated At The
average OF the market value Of the like gonis wares
and merchandise at the time when the sanie becaine liza
BILE to duty And when goods, wares, Inerhsndiss
are sold by the manufacturer producer, agent
thereof having he chargeof the business, the following
deductions only Ay be allowed, viz;
First Freight from the place Of deposit at the time Of
sale to the place Of delivery.
Second fhot lThe reasonable commission nat exceel.
ing three per cenum and other aa bona le
paid and commission shall be deducted when the s4s
Is made st the place Of manpisente Or prodncgn iie
value at the place Of manufacture production gooJe
wnrss, and merchandise consigned to auction comia
sion MERCHANTS for sale, or placed shphoafd to be
moved from the United States when consgned to her
than agents having charge Of the business manu-
Icturer dneer nor when used or consumed by the
manufacturer, producer, OF agent thereof
Sec 81. Ahd'bs il firfher enacted That any pryson.
Arm. company, corporation shan b. engs god
In the man riacture of tobsad snf, cigars who
alla hereafter comments nr srsage IN such nanufac
tnre before commencins w. u @lHAHl eoininunced, Ie-
iOr Continuing such mliiufseurs for Nhh they may te
liable b6 ASSESSED uAi the fOssiops a law, shall in
addition TO a compliunte w osr provisions ufaw,
furnish ths a4savl n statement,
subscribed under oat 3 f' aloh accurately setting
OF the street where Tie az suiacsorins + oris 10 be
rel on, the end Gstrption Of the manufactured
article the proposed market i9r ne s'e whether 1esn
domestic and i the game shall be manulieued ror
to be sold and delivered @ other person party, the
and Residence and busme.s or occupation OF the
person party for whom the s article y p o iaanu-
fAcured delivered, and genefayhe Kind and quality
manufactured or proposed 70 he eninuaelprsd aud shalt
within the time above mentionei hpplY g and obtain
from the assistant atsssOr o the district in
| which said nanuaeure carried on woposei to ts
carr, on in addition the license required by existing
laws permit In writing, to be highned BY said
assistant In such form as shall be prescribed by
the Commissioner of RnternAl heVenus which permit
81 all be kept by such nutcturer sugr0uded III
open and conspicuous plaes in the principal room IN
which such manufacturing Is 70 carried on. And such
shall also give notfe TO the lori
assistant ASSESSOR in wrngi Of any Ani eyery change
removal made accurately settling forth as herenbeilu
mentioned the place where the said manui4stare
be carried on and whenever such change removal
takes place. before It ahall be lawful to such
mAnuaeture, new psrwt In writing shall be applied
for and obtained in msnneE acresad And the assistant
assessor OF the proper dsrct shall be entitled
to demand Give from suc manufacturer fof each
perlmi granted tho sum Of tweatg Cents Aid ii
any person agent ofAny rm, company Or corporation
shsil sale tobacco gu or cigars OF any
description without first obtaining the permit herein
aslfea, suee peIson II ~ si 10 upon eenvie-
addition thereto shall be liable to imprisonment
sso S. And be IL ntier eadcted That It shall be The
duty Of the assistant Of each district to- keep
record In look books to be provided for the pnfpos
to 10 open to inspection Of any upon asona
be request in which shall be arranged alphabetically
the Of any and every person. arm, company cor
la maj nfaaittr 10.
baceo snu cigars within his district to rcr.
init Issued, together with the Place where such
manufacture is carried and place Of residence Of
person persons engaged therein cory OF which
shall be- by said assHtsnl ASSESSOR forwarded TO The
assessor of the district who shall preserve the same in h
Soc. 49, And De u further enacted That in all rasrs
wheie tobAeuo, snuu cgas, OF any description,
manufactured, In whole or in part upon commission
shares or where the material Fl which any such ar
eles are made to be made furnished by party
and manufactured by another OF where the maeria Ii
furnished or sold by one psry with an undel ssndns or
be received u payment therefor any psrt thereof the
duty or tax imposed by law thereon, when paid ty tle
manufaeturer, may bs collected at tho time, any
tune subssqusntly Of the party for whom the was
made whom the same was delivered aforesaid -
srpnsat ~ shall BE- asaas Or Attempted 70 be aesSd
ed by party who furnishes the material and the
futnrer tho articles aforesaid such material shall
ie liable 10 forfeiture aud such articles shall be liable
be assessed The highest rates duty imposed by law
Sec 90 And Be Il further enacted. That any person.
r company eorporationi now or hereafter engaged
| OF Tobacco, SunH eighrs OF
srrplon whaoeyor shall We and herebys required 10
make out and deliver to the assistant Of the
fessment district trne statement or inventory Of the
quantity OF each OF the different kinds Of tobacco, SNUFF
nour snu snuff ogarF, tin foil, eorce, and aems held
OF owned by him them the day this act takes effect
at the time Of commencing business undor this act
ssng forth what portion ofald goods manufactured
produced by him or them, and what was purchased
fro others whether chewing, smoking, ne cut, shorts
pressed, plug, enua nour prepared smut, the several
kinds Of cigars and the market price thsree, which
stAteent or inventory shall be verified BY the oath Or
affirmation of sueh person PERSONS and be in manner
and prescribed by the Commissioner OF Internal
Revenue; and said person, nm, company corpora
don ENGAGED as aforesaid on the frst day 6 January
every year hereafter, shall make out and deliver 10 tho
said assistant true statement inventory,
IN manner and form Aforesaid verified aforesaid,
Of All such articles Aforesaid then held owned BY him
" fbem setting forth ali aud singular what s required
10 be set forth In the statement inventory first Aior
said and every such person, company or corporation
shall keep in book In arohlmapner and form as snii
Commissioner may prescrit accurate account Of al
articles aforesaid thereafter purohssad by him or them
the quantity Il tobacco sIa h9nf nou or siga's, O.
sumption sale, or Temol ed 9la ihs psfr y manniss
ture and he or they fhs t Weioeslay az eseh week,
zccurate copy Of the enti es I'D. ooo Anses the wees
l-I-g on the preeedne e. la, which copy shall be
eadi. duties o. isIa sI., ps5.9a tpagsla
aNenhed o. inA istrict, TO wh0nl said dutier
AAse sment OF tL. 9.fter, and in easu the
or corporation shall D.. I'D Eve dass, the
tsu 70 tha collector Of tn 4 I'D. tt vain for IN
shall be paid within i've davs tA. noun
duties shall not be paid within tho 81 iii'N
ss siih len sr On esStsm S6So5s soS oS S'
subject to all tbs provisions w relating to h.
nss sSsns "a 3asssssn1ens payment Of taxes lens
IN the case q other manufacturers and such duty sh
y tne nAnnfasture or tito person for whom The
NJ ~ tue assessor nay deem hest
Tor the collection OF tbs revenue; propfIed Thai il shs
70 w sHy oi any or ysndet OF n.o used
nicer o. Internal revenue orender 10 such OH COZ eot
ssd ssa ~ S S og ea,h or sgns Of M quantity
persons named In such demand and in cas, ~ r.fisai