Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1864-10-20
amendments to the Internal Revenue Law,
An ACT to increase the internal revenue and for
other PURPOSES


, forty-one OF act entitled g Al act to support
the Government and to pay interest on the public
debt" approved July first, eighteen hundred and
siItytwo snd in addition TO duties payable for IL
censes there shall be levied. collected aud paid on
all spirits that may be distilled and sold or dstile ed
AMI removed for consumption sale previous to
the first day OF July next, of first roof the duty
of sixty cents on each and every gallon: and said
duty shall be lien and charge on such spirits an
also on the interest of all persons default in the
dstlery used for distliing the same with all the
stills, vessels, fixtures, and tools therein snd in
the lot tract OF land wherein the said distillery
is situated, until the said duty shall be paid: Pro
rided; 1hat the sao DUTY on spiTituous liquors,
and all other spuituous beverages enumerated in
this act, shall be collected at no lower rate than
the basis Of first proof, and shall be increased in
strength of first proof
Sec 2. Ind be it further enacted That all spirits
or other articles on which duties are imposed by
the provisions OF this act, of the act referred to
in the first section of this act and sn,andmn,+S
thereto, which shall be found in the possession or
custody within the control of any person or per
sons, for the purpose of being sold by sucb narson
or persons, in fraud of the internal revenue laws
as heretofore referred to, with design 10 avoid
payment of said duties, may be seized BY any coll
Iector deputy collector who shall have reason to
believe that the same are possessed, had. or held
for the purpose or design aforesaid that the same
shall be forfeited to the United States; and also
all articles mat erials found in the posses
sion of any person or persons Intending to manu-
facture the for the purpose Of being sold
by them, in fraud of said laws, or with
eesign to evade the payment of said duties,
and also all tools, i'm lem ents, instruments and
personal property whatsoever used in the place or
building, or within any yard or enclosure where
such articles which duties are imposed, afore-
said, shall be found, may also be seized by any
collector deputy collector, aforesaid, and the
same shall be forfeited as aforesaid; and the pro-
ceedings to enforce said forfeiture shall be in the
nature of proceeding IN rem in the circuit dis
trict court Of the United States for the district
where such seizure is made, in any other CO urt
OF Competent jurisdiction; and any person who
: al have in N
spirits or other articles, subject to duty as aore
said, 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, not less than double the amount of dn-
ties fraudulently attempted to be evaded to be re-
covered and applied as other penalties provided by
the act heretofore mentioned. And the spirits and
other articles which shall be so seized by any col
lector or deputy collector shall, during the pend
ency OF sueh proceedings, be delivered to the mar
shall OF sad district, and remain in his care and
custody, and under his control, until final iudg-
ment In such proceedings shall be rendered. pro-
uided, hoUecer, That when the property SO seized
may be liable to perish become greatly reduced
in value by keeping, or when it cannot he
kept without great expense, the owner
thereof or the marshal of the d strict NAV
apply to the assessor of the district TO exa m.
inc said property and if, in the opinion of said as
SCISSOR, 1T shall be necessary that the said property
should be sold to prevent such waste oil exuense
he shall appralse the same, and the owner there
upon shall have SAID property returned to him ur-
giving bond in such form as NAV be prescribed
by the Commissioner of In ternal Revenue and in
equal amount o the appraise d value wi ID such
sureties the said appraiser shall deem good and
suf Gent, to abide the final ORDER decree or iudg-
ment of the court having cognizance of the case
and to pay the amount OF said appraised value to
the marshal, or otherwise, he may be ordered
and directed by the court, which bond shall be ed
by said appraiser with the Commissioner of Int
al Revenue But if said owner shall neglect or re-
fuse to give said bond the appraiser shall issue
to the marshal aforesaid order to sell the same:
and the said marshal shall thereupon advertise and
sell the said properly at public auction in the
same manner goods may be sold on final execu-
ton in SAID district and the proceeds of the sale,
after deductng the reasonable costs OF the seizure
and sale, shall be paid to the court aforesaid to
abide it's final order, decree or judgment.
Sec. 3. And be it further enacted, That all dis
titled spirits upon which an excise duty is imposed
by law may be exported without payment of said
duty, and when the same is intended tor exporta-
ton, may, without being charged with duty, be re-
moved under such rules and reg ulatlons and upon
the execution of such transportation bonds or
other security the Secretary of the Treasury
may prescribe; said bonds or other security to be
taken by the collector OF internal revenue of the
district from which such removal is made Pro
rided, That the said spirits shall be TRANSPORT ed
directly from the distilery bonded ware
house to q bonded warehouse established in con-
formity with the law and Treasury regulations, at
a port of entry of the United States and used for
the storage of distilled spirits, and be placed in
charge of proper officer OF the customs, who, to.
gether with the owner and proprietor of the ware
house, shall have the joint custody of all the dis
titled spirits stored in said warehouse. And all the
labor the goods stored shall be perform ed by
the owner or proprietor of the warehouse. under
the supervision of the officer of the customs in
charge of the same and at the expense of the said
own er or propretor and the said spirits shall also
be subj ect to the same rules and regulations, and
be chargeable with the costs and expenses, in
all respects, to which other goods that are depos-
tied in public store for expectation from the Unite
States may be subject And drawback shall in
any case be allowed on any distilled spirits upon
which an excise duty shall have been paid either
before after it shall have been placed in bonded
warehouse as Aforesaid ; but provision of this
act shall be construed to repeal existing laws which
provide that distilled spirits may be removed from
the place of manufacture or bonded warehc use for
the purpose of being redistlled for exportation or
which provides for the manufacture for expectation
of medicines, preparations, comp ositions. perfum-
cry, and cosmetics, which provide for an allow.
drawback cordials and other liouors
when exported. ~ -
Sec. 4. And be 1T further enacted, That from and
after the passage of this act, in lieu of the duties
provided in the act referred to in the first section
of this act, there shall be levied collected, and
paid upon all cotton produced or sold and removed
for consumption, and upon which no duty has been
levied, paid, or collected, duty of two cents per
pound and such duty shall be and rem ain lien
thereon until said duty shall have been paid, in
the possession OF any person whomsoever. And
further, if any person or persons, corporation or
association of persons, remove, carry nsport
the same, procure any other party or parties to
remove, carry, transport the from the place
of its production, with the intent to evade the duty
duty shall have been paid, sucn person or persons,
corporation, association of persons shall forfeit
and pay to the United States double the amount of
said duty, to be recovered in any court of compe-
tent jurisdiction ProUided, That all cotton sold
by account of the Government of the United
States shall be free and exempt 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 accu-
rately describe the same, which shall be deemed
and taken TO be permit authorizing the sale or
removal thereof. 900 .-.
Sec. 5. And be 1T further enacted, That every col
lector to whom any duty upon cotton shall be paid
shall mark the tales rather her ackages upon
which the duty shall have been paid, in such man
ner as may clearly indicate the payment thereof
and shall give to the owner, other 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 place of the payment
the weight and marks upon the bales and ack oes
so that the same may be fully identifi ed Wben.
ever any cotton, the product of the United States
shall arrive at any point of the Unit ed States from
any State in instruction against the Government
the assessor or assistant assessor under the act
terred 20 IN the hrst section ofths act shall mme-
olately assess the taxes due thereon, and shall
without delay, return the same to the collector or
deputy collector of said district aud the said col
lector or deputy collector shall demand of the
owner or other person having oharSe of such cot
ton the taxes imposed by this act, ard assessed
thereon, unless evidence of previous payment OF
SAID tax snail be produced, under such regulations
as the Commissary of Intern al Revenue hy the di-
recrion Of the Secretary of the Treasury shall
from time to time prescribe and in case the tax so
assessessed shall not be paid to such collector
within thirty days after demand, the collector or
deputy collector aforesaid shall institute pro-
ceedngs for the recovery of the tax which shall be
lien upon said cotton from the time when said
assessm emit shall be made.
Sec. 6. And be it further enacted, That from and
after the date on which this act takes effect, in
computing the allowance drawback upon arti-
cler man ufactured exclusively of cotton when ex-
ported, there shall be allowed, in addition to the
three per ce ntum duty which shall have been paid
on such articles, drawback of two cents per
pound upon such articles ID all cases where the
ty imposed by this upon the cotton used in the
manufacture thereof shall lie satisfactorily shown
to have been previously paid tie amount of said
drawback to be ascertain ed in such manner as may
be prescribed by the Commissioner of Internal Rev
enue, under the direction Of the Secretary of the