The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-03-30

lq-ors and All other sni-itrous beverages enumerated
% th.s act. shall be collected a. 70 over rate than
portion Tor any greater strength than he sire g1 Z
nrst proof
c. 2 4n5 b i. farster e=1cted That all spirits
other artices o. which duties imposed BY the pro
vs. o. ts ac. " the referred c ~ tie lrst
section q tbs act and amendments t1sret1, " l-l
snl be found 10 The possession custody or within
TIE control u. a-s s--- Or rso-s l9r lie p-r
pose of bc-s Sold b. such prsn " persons l fraud q
Tie ierl- revenue AVS a. heretofore referred TO- "
~itA les.r - avcl- payment VI said C-lcs, may le
sezs4 ~ -ny collector or deputy collector who shan
have believe tl1r am 4re possessed
% Aeli Ter he purpose or cesgn s.oresa- ~; tie
same s-4. cs lOfets % tie United SIT ana aso a.
articles Of raF 4t r-s teul1 lie possession u ay
person or pers0L5 intending 20 manufacture the
tr is purpose OF being sod by them, 10 fraud u said
AVS Dr with design - rvaie the payment - sad d.
ties and alse al toos implements, Instruments and
personAl property ~iasoeyer lse- il Ice place bull
ding or within any yard or enclosure where such art.-
i's On Which duties are imposed as Aforesaid shall Be
found. may aso oe sezrc by any collector deputy
coct'r, as Aforesaid, and ths same shall Be forfeited
- al ~ proceedings - enforce s~i l1'-
et4re shall De 2 tie nature ~ grocaslg lr
tie eircu or district Of the United states T ts
district where such stlz4re Is na-e aly O-A-T
court oi competent Jlr-sii-tiln I'D any person
Who shall have ~ als custody Possession any such
splllIs or ct1er articles, Subject 10 d-ly as a-rc-
SAID Tor tie porpose q selling iAe same with lie design
u 4FSi-i1g pay meat o. 'os a-t.es impose thereon,
shall be AtDls g. penalty " fv. Luu. yea lllars
not less han double tbs amount O duties ira taeuty
attempted ~ Do eFa-el 3. oc T-trF-.-l ana spt- -
ether penalties provitet by tls act heretofore mention
ed AID the spirits and other articles which shall be 50
"a by any collector deputy collector sl-, during
hs pen iency Of such procee uzs be delivered tie
marsha u SAID district remain d. ls care and Gus
tOcy, ami under his coutrol, until u-a judgment in
such proceedings shall rendered Prom i ko1c-vsr
That whrn tne property 50 ssz-- MAJ 0e liable 10 PSF
-h 81 become greatly reduced De- vsl-e by keeping.
when = cannot be kept without e- ,1pcnse the cNn-
cf '-efepl Or tne nalsla o. tAe ---i~- Ia! Apply u
the Assessor u the district examine saii property
aaG H. il the opinion Of sAi assessor It s4a oe neces
sary Tat Tie said property should be s1c O. prevent
I be N
the owner tAersupon shall nave sal property returned
70 aim upon giving bond In such form As nay 10 pre-
serbed by the Commissioner OF Internal Revenue, and
IL AZ amount e9lal 10 tue appraised value, Win such
suretes the said appraisers shall deem good aud IT.,
eient to abide the final order decree OF Judgment Of
Tie court having cognzaIce OF The case and u pay te
amount OF san appraised value 20 the ma sinai or 9th
srwEe IS he may be ordered anl directed Oy The COURT
which bond shall be lei sy sid appraiser with tue
Comm .ssi0ner or Internal Revenue Blt b. said swner
shall neg set or refuse ~ give bond tie appraiser
shall issue q the marshal Aforesaid order 20 sell the
same, aud the fIid marsha shall tlereupon advertise
anu sal ihe s-ii property - pup E auction n l1- same
manner as gooss may be sold hnal cuti0n said
district, and tho proceeds Vi tbs sale after de1ucag
The reas91a6e costs oi ths szlre ard sale, shall De
paid 70 The court Aforesaid % abide rs hua order de-
sres, or Judgment
Sec g. znd Be- L further eta,.sd Tha. al distilled
spirits upon which excise d4ty Is imposed by law
may be exported without payment 4 sad llty, and
when ths same Is intended for expectation may, with
out being charged with duty, BE- removed under such
rules and regulations aud upon TIE execution of such
transportation bonds other security TIE Secretary
|
curity 10 be taken By the collector Il internal revenue
Of the district from which such removal maie: Pro
uadse That the SAID spirits shall Dc transported directly
rem the cistery or q bonded warebOuse 70 bOn1c-
warehouse established conformity ~lIh tie law and
Treasury regulations at port o. entry Of the United
states aud used for The storage Of distilled spirits and
be placed III charge VI proper officer Of tie customs
Who, together with the owner and proprietor o. the
warehouse, shall have TIE joint custody ol al
titled spirits st0re- II said warehouse. Aul al tne Ia
Dor on the goods so stored shall be performed by tue
owner or proprietor VI the sho under The
vision Of the officer Of the customs charge 0f the
he same and al the pense OF the said p
pretor and the said spirits shall asO DO subject - the
same rules and regulations and be charge bic with the
same eess aud expenses, II all respects to which other
goods that are deposited IN public store Tor expectation
from the United states may be subject. And draw
back shall any be allowed aLV distilled spirits
upon which excise duty shall have paid either
before or after u shall have osen placed AZ bonded
warehouse a. aforesaid; but provision q this act
shall be construed 70 repeal existing laws which provide
mauvfactnra ~ bondsI .v@--B..ss sL- t.rI.~9 ~
being redised for expectation, which provides for
the manufacture FOR expectation oi medicines, prepaa
lions, compositions perfumery and cosmeIcs which
provide for an allowance or drawback cor1i4ls aud
other liquors when exported.
Sec 4 And Be u further en1csci That from and after
the passage Of this act n lieu Vi the duties provided
the &C, referred l. II tie first Section Of this act there
shall Do levied collected and paid upon al pro-
dueed or sold aud removed i0r consumption snG Apo
which duty has been levied id g. collected, duty
Il two cents per pound and such duty shall be and
main lien thereon until SAID duty shall have been paid
u the possession Of any person whomsoever And FUR
Lhsr II any person Or persons, corporation Or assoc
alton Of person.. remove carry or transport the
procure any other party or p-rties 10 carry
transport The same from the pace Of its production with
the intent 10 eysde the cuiy thereon er4u1 tc
| Government, before said auty shall have been PAID
such person or persons, corporation VI association
| persons shall forfeit and pay 70 tia United States
double the amount Of sad duty 10 be recovered any
OF competent Jurisdiction. Prorlsd Tuat all cot
ton sold by account Of the Government Of the
United states shall be free AMI u from duty st the
time CT and after thu sae thereof 4ui the shall De-
marked free and the purchaser furnished with such
Dill Of sale as shall clearly accurately describe the slc
which shall be deemed and takcn be permit a
izng the sale or removal thereof
Sec 5. And Be u further enGotei, That every col
ecior to whom any duty upon cotton shall De paid shall
marx the bales rather otLer package, upon which
the duty shall have been p-ii in such manner IS NAV
clearly indicate the ayment thereof and shall give To
the owner Ut other person having charge C such CO.
ton permit for the removal Of the same stating there
in the amount aud payment OF the duty, the time
pace OF payment the weight and marks upon tue bales
and packages 50 that the may b fully identified
Whenever any cotton the product OF the United States
shall arrive al any port Of the lnted states from any
State in iusurrecton against the Government the
assistant Assessor under the act referred 10 ~
tho nrst OF this act shall Immediately assess the
du thereon and shall without delay return the
~ the collector deputy collector of said district
and the said collector deputy collector shall dsan
OF the owner or other person having charge VI
ton the tax imposed by this act, AID assess thereon
unless evidence Of previous payment OF said sha
be produced under such regulations as the Commissioner
OF Internal Revenue By the direction OF the Secretary
of ihe Treasury, shall time prescribe and
IN tbe tax assessed sas not be paid such col
lsctor within thirty days after demand the collector or
deputy collector, Aforesaid, shall institute proceed
ings for the recovery " the tax, which shall BE- sl
uOon said cotton from the time when said assessment
| shall be made.
sec G. And b II further snaoe9 That from and after
the date which this act takes enec computing n.
Allowance OF drawback upon articles Manufactured II
estvey Of cotton when exported taeTe shall be allow
ed IN addition to the three per centum duty which sha
have been paid such articles drawback Of cen
per pound upon such articles II all cases where the duty
imposed ~ this act upon the cotton used l the
facturs thereof shall be satisfactorily shown 70 have
been previously PAID; the amount ~ said drawback u
Be sscer aimed IL such manner nay be -scrbed bl
the Commissioner OF Internal Revenue under The Li-ec
ton Of the Secretary Of the Treasury.
Sec And be Il further enacted Thst Srcr- aad afte
the passage Of this act In addition the dutes hereto
fore imposed By l&v, there snail be levied cClect ted
and p21 spirits disti et from grain other macr
ais whether Of American foreign projection inpor
ted from foreign countries pTtvo-s 10 the first cav
July next OF hrst proof duty of forty on eac
and every gallon and lower rate o. duty shall be lev
i led collected than upon the bass Cf fr-t proof
shall be increased in proportion Tor a1y greater streng
than the strength OF 6rst proof t5at upon al sue
spirits imported prior 70 tie passage Of this tner
shall be levied collected, and paid additional tax
'orty per gallon be collected under the 1rec
u tioa and accor 10 regulations established ~ tie S
Is retlry OF ths Treasury.
Sc ; And be !. fr7ks- enacted That c0nsus of ror
eTn countries 10 the United states who are not citizen
thereof shAl be- and hereby are ex mpt rom any uoo
imposed by the rsterre1 . the lr- section
ghis sct which may be derived from Their ocsl emo
rrnents, IRON property such countries Pr0xifed
That the Governments which such consls NAY rerr
= sent shall extend similar exemption 70 consus Of u
] United States
g sec Q A-ld Be rvrfHsr e.acte5 That the nov.
io1s Of the entitled Al act f1rt1sr urovlda
"a he collection o duties imports approve. Nsrc
= second thocSand eight hlncre1 znt n iv-th-ss
'e force shall be taken and de ss extending
ard embracing al laws Tor the COLLECTION q tat r-a 10