, 1864-10-24

AN Aor % p,o''ue 'o'erhai revenue W
support inc Government, to pay interest
on the puoiic debt, and Tor other pur-
poses.
[coyrrSurD FROM LAST rssur.1
Sec. 4s. And Le IL further e,-e,ed That
al coods wares mercband;sc art;cIos or
objects on which dut;es are imnosed bv the
nroyisions Of law, which shall lie found in
ihn nossession or cnstodv or within tbc con
trol of onv ncrson or ncrspns for the nur.
nose Of being sold or removed by such per-
son or persons in fraud Of the internal rev.
enue laws, or with design to avoid payment
of said duties, NAV be seized by any col
lector or dcputy collector, who shall have
reason to believe that the same are possessed,
had. or held for the purpose or design afore
said, and the same shall be forfeited to the
United States: and also all articles Of raw
materials found in the possession of any
person or persons intending to manufacture
the same for the purpose Of being sold by
them in fraud of said laws. or with design
TO eyade the paymcnt of said duties, and
also all tools, implements, instruments, and
personal property whatsoever, in the place
or building, or within any yard or enclosure
where such articles on which duties are i'm
posed. as aforesaid. and intended to be used
by them in the fraudulent manufacture of
sIch raw materials shall be found. NAV
also be seized bv anv collector or deputy
collector. as aforesaid. and the same shall
he forfeited as aforesaid. and the nroceed.
;nps To enforce said forfeiture shall bo in
~
circuit or district conrt of the United States
for the district whore sncb seizure i made
or IN anv other court Of comnctent ;uris.
dirtion. And onv nerson Who shall have
In his custoJv or nossession anv sucb poods
wares. merc6andise. articles or objects sub.
;ect to dntv ne oforcso;d for the nurnose Of
sailing the same Win Tho DESIGN of avoid.
inc psvment Of the dnties imnosed thereon
shall be liable IN n nenaltv of fiye hundred
dollars. or not less than double the amount
of duties fmudulently attcmpted to be
evaded 70 he recovered IN anv court Of
competent Jurisdiction: and the goods.
wares. merchandise. articles or objects which
shall be SO seized by any collector or deputy
collector. NAV. NJ The ontion Of the collector.
during the nendencv of such proceedings.
be delivered 10 the marshal Of said district.
and remain n his care and custody and
under his control until final Judgment in
such nroceeding shall be rendered: Pro
yiJsd howerer That when the propcrty 50
seized NAV be liable 70 perish or become
greatly reduced in value by keeping, or
when il cannot be kent without great ex-
peusc. the owner thereof, the collector, or
the marshal Of the district. NAV apply TO
the assessor Of the district to examine said
property; and If. in the opinion of said as
SCISSOR, L shall be necessary that tho said
property should be sold to prevent such
waste or cxpensc. he shall appraise the
same and the owner theteupon shall have
said propertv returned To him upop giving
bond in such form as NAV, be prescribed by
the Commissioner Of Internal Revenue. and
IN An anonnt eoual 10 the nnnraised value.
with such sureties as the said assessor shall
deem GOOD and sufficient. to abide the final
order. decree. or Indictment Of the court hay.
inc cogn;yanee q the case. and to pay the
amount Of said appraised value 10 the col.
lector. marshal, OF otherwise. As he may be
ordered and directed by the court, which
bond shall be fled by said assessor with the
Commissioner Of Internal Revenue. But
II. said owner Shall nerlcct or refuse to give
said bond. tho sssessor + shall issue to the
collector or marshal alayesaid an order 10
sell Inc same. and tha said collector or
marshal shall tbereunon advertise and sell
the said pronertv a nublio auction in the
same mapner y ooods - NAV nav hs soId ON finai
execut;on Il sn;d s S;s,r;ct. anS ~ proceeds
~ M sale .teor JcJrct;,,- ,hs rorsonabIe
costs ~ ths se;,nrs anJ az shaII bc na;d
~ IA corrt s afaro.a;J ia o. ~ ,h;Js ;ts inal
ords- dscr"e ~ ;nJr,5ont
Sec 40 Al l. y f.,sS.r .no,,,l That
ali ~ rrov;s;ons hero;rsf.ey NJ. made for the
del;Ssy1 oe [ rctrrrs lists st,tomcn,s aud
vslr.,;ors anJ for .SS;,;,,rs ~ ~ J,,v il
csso ~ e,iso ~ c.arJ,Iort i;s,. ~ rotnyns
n Il c,ss ~ nnJeryalnst;on % ~ nrdsrstato'
man, 'i - III. - ~ .o.,,-ns - ~ o.se of rof,.
81 !. naios, y. S"I;.as H.. - !, ~. ~as,sn. - snd
e. e. y ~ ;,s;.;.s y e ne saas - .Saasis;a. anJ
w .Pys.iVt y Nj luss, Onae, III
~ TI.ues M snai. ~ ne:e anu saHsn ~ sPPy
= ~ Ps.sOns, associa.lons, corpoia..ons y
ooniPlnls: ll:.: laDle 70 Pay euty OF 1aa anu
sny suultlCns 70 u1ues, nnes, Pcnait,es; ~
.Oilel.cIcs nerelnaI.er imposed ,Or iAiIu.e