Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1864-04-07

AazGsSMsA
ssEEAl
LAWS OF THE UNITED STATES.
Passed at the First Session Of the Thirty.
Eighth Congress.

!
! nue. and for other purposes.
BE Il enacte3 by tie Senate and Hous
Of Representatives of tic URited States o
america an Congress assembled, Tha
from and after the passage of this act
in lieu of the duty provided for in sec
ton fUrtyOnc of an act entitled "At
act to support the Government and /,
pay interest on the public debt" ap
proved July first, eighteen hundred
and sixty.two, and in addition to du
ties payable for licenses, there shal
be levied, collected, and paid on al
spirits that may be distilled and sold
or distilled and removed for consump
ton or sale previous to the first da,
of July next, of first proof, the duty
of sixty cents on each aud every gal
Ion and said duty shall be IA lieu ant
charge on such spirits, and also on Tho
interest of all persons in default il
the distillcry used for distilng the
same, with al. the stills, vessels, fix
lures, and tools therein, and in the lo
or tract Of land whercon the said dis.
tillery is situated until the said dut,
shall be paid ProrGied, That the saic
duty on spirituous liquors, and al
other sp::;:aous beverages euumcra
ted in this act, shall be collected at NJ
lower rate than the basis of first proof
and shall be increased in proportion
for any greater strength than the
strpnpIh of first nropf
See 2. And be 1t further enacted
That all spirits or other articles OF
which duties are imposed by the pro-
visions of this act, or of the act refer
red to in the first section of this act
and amendments thereto, which shall
be found in the possession or custody
or within the control of any person oi
persons, for the purpose of being sold
by such person or persons, in fraud ot
the internal revenue laws, as hereto
fore referred to, or with design tC
avoid payment of said duties, may b,
seized by any collector or deputy col
lector who shall have reason TO believe
that the same are possessed, had, OF
held for the purpose or design aiore
said, that the same shall be forfeited tC
the United States and also all arti
cles of raw materials found in the pos
session Of any person or persons in
tending to manufacture the same foi
the purpose Of being sold by them, in
fraud OF said laws, or with design IL
evade the payment of said duties, and
also all tools, implements, instruments,
and personal property Whatsoever
used in the place or building, or with
in any yard or enclosure where such
articles on which duties are imposed
as aforesaid, shall be found, may alsc
be seized hy any collector or deputy
collector, as aforesaid, aud the same
shall be forfeited as aforesaid and
the proceedings to enforce said forfeit
ure shall be in tho nature of a pro
ceeding in rem in the circuit or dis,
trict court Of the United Suites for the
district where such seizarc is made,
or in any other court Of competent
jurisdiction and any person who
shall have in his custody or posses,
sion any such spirits or other articles,
subject to duty as aforesaid, for the
purpose Of selling the same with the
design of avoiding payment Of the
duties imposed thereon, shall be liable
TO penalty Of FIVE hundred dollars,
or not less than double the amount oi
duties fraudulently attempted to be
evaded, to be recovered and applied as
other penalties provided by the act
heretofore mentioned. And the spir-
its aud other articles which shall be
SO seized by any collector or deputy
collector shall, during the tendency oI
such proceedings, be delivered to the
marshal of said district, and remain in
his care and custody, and under his
control, until final Judgment in such
proceedings shall be rendered Prori
ded, holcerer, That when the property
SO seized may be liable To perish oi
become greatly reduced in value by
keeping, or when it cannot be KEEP
without great expense, the owner
thereof or the marshal of the distric'
may apply To the assessor of the dis
trict to examine said property ant
if, in the opinion of said assessor, i
shall be necessary that the said prop
erty should be sold To prevent sucl
waste or expense, he shall appraist
the same and the owner thcreupo,
shall have said property returned Il
him upon giving bond in such form u.
may be prescribed by the Commission
er of Internal Revenue, and in al
amount equal to the appraised value
with such sureties as the said apprais
er shall deem good and sufficient, t
abide the final order, decree, or iudg
ment Of the court having cognizanc
Of the case. and to pay the amount Q
said appraised value to the marshal
or otherwise, as he may be ordere,
and directed by the court, which bon
shall be filed by said appraiser wit
the Commissioners of Internal Reye
nue.. But if said owner shall neglec
or refuse to give said bond the ar
praiser shall issue to the marshal afort
said an order to sell the same an
the said marshal shall thereupon ad
vertise aud sell the said property a
public auction in the same manner a
goods may be sold on final executio
in said district and the proceeds ,
the sale, after deducting the reasons
ble costs of the seizure and sale, sha
be paid to the court aforesaid, to abid
its final order, decree, or Judgment.
Sec. 3. And be az further enactel
That all distilled spirits upon whic
an excise duty is imposed by law ma
be exported without payment of sal
duty. and, when the same is intende
for expectation. may. without bein
charged with duty, be removed und,
such rules and regulations and upo