Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-10

of internal revenue within his district,
monthly, or on or before a day to be
prescribed by the Commissioner OF H.
ternal Revenue, the duties on such
products or manufactures. And for
neglect to pay such duties within ten
DAVIS after demand, in writing deliver
ed to him in person, or left at his
house or place of business. or manu-
factory, or sent by mail, the amount
of such duties, with the additions here
inbefore prescribed. may be levived
upon the real and personal property of
any such producer or manufacturer.
And such duties and additions, and
whatever shall be the expenses Of
levy, shall be lien from the day pre-
scribed by the Commissioners for their
payment aforesaid, in favor of the
United States, upon the said real and
personal property of such producer or
manufacturer and such lien may be
enforced by distraint, as provided in
this act. And in all cases Of goods
manufactured or produced. in whole
or in part, upon commission, or where
the material is furnished by one par
ty and manufactured by another, if
the manufacturer shall be required to
pay under this act the tax hereby i'm.
posed, such person or persons so pay
ing the same shall be entitled to col
lect the amount thereof of the owner
or owners, and shall have q lien for
the amount thus paid upon the pro.
duced or manufactured goods.
Sec. "a. And be it further enacted,
That for neglect or refusal to pay the
duties provided by law on manufac-
tured articles, or articles produced, as
aforesaid, the goods, wares, and iner-
chandise manufactured or produced
and unsold by or not passed out of the
possession Of sIch manufacturer or
producer, shall be forfeited to the Uni
ted States, and may be sold or dispos.
ed Of for the benefit of the same. in
manner as shall be prescribed by the
Commissioner Of Internal Revenue,
under the direction of the Secretary OF
the Treasury. In such case the col.
lector or deputy collector may take
possession of said articles, and may
maintain such possession in the premi.
ses and buildings where they may
have been manufactured, or deposited
or may be. He shall summon, giving
notice Of not less than two nor more
than ten days. the parties in posses
sion Of said goods enjoining them te
appear before the assessor or assist
ant assessor, at day and hour in
such summons, fixed then and there
to show cause, if any there be. why
for such neglect or refusal, such arti
cles should not be declared forfeited Il
the United States. The manufactu
rers or producers thereof shall b
deemed TO be the parties interested
il the articles shall be, at the time o
, taking such possession, upon the pre-
misses where manufactured or produc
ed If they shall at such time have
been removed from the place of manu-
facture or production, the parties in
terestcd shall be deemed to be the
persons or parties in whose custody oil
possession the articles shall be found
Snch summons shall be served upor
such parties in person, or by leaving
copy thereof at the place Of abode
or business of the party to whom the
same may be directed. In case nc
such party or place can be found
which fact shall be determined by the
collectors return on the summons
such notice. in the nature Of sum
ment for the term of three weeks il
one newspaper in the county Deares
to the place of such sale. II at or be
, fore such hearing such duties saal
not have been paid, and the assessor
or assistant assessor shall adjudgt
! the summons and notice, service ant
, return of the same TO be sufficient, thu
said articles shall be by him declared
forfeit, and shall be sold, disposed Of
or turned over by the collector to TIT
use of any department of the Govern
ment as may be directed by the Sec
rotary of the Treasury, who may re
quire Of any officer of the Government
. into whose possession the same ma.
be turned over the proper vouche
. therefor and the proceeds of sale O
said articles, il any there be after de
Quoting the duties and additions there
} on, together with the fees, costs, an
> expenses of all proceedings inciden
!. to the seizure and sale, to be deter
: mined by the said Commissioner. shall
$ be refunded and paid to the owner. or
} If he cannot be found, to the manufac
, turer or producer in whose custod.
, the articles were when seized, as Tia
: said commissioner may deem Just, b.
! draft on the same or some other Col
| lector or if the said articles ar
: turned over without sale to the use O
! any department of the Government
the excess of the value of said art
, cles. after deducting the amount O
the duties, additions, fees, costs, AM
expenses accrued thereon when turnet
over as aforesaid, shall be refunde.
and paid by the said department Il
the owner, or, if he cannot be found
to the manufacturer or producer il
whose custody or possession the SAFE
articles were when seized as afore
said. The Commissioner of Interna
Revenue, with the approval Of The
! Secretary Of thc] Treasury, may re
view any such case or forfeiture and
do justice in the premises. II the for.
fixture shall have been wrongly declar,
ed, and sale made, the Secretary is
hereby authorized, in case the spe,
ci6c articles cannot be restored to the
party aggrieved in as good order and
condition as when seized, to make up
to such party in money his loss and
damage from the contingent fund of
his department. Immediate notice of
any seizure of manufactured articles
or products shall be given to the Com.
missioner of Internal Revenue by the
collector or deputy collector, whs
shall also make return of his proceed
ings to the said Commissioner after
he shall have sold or otherwise dis
posed of the articles or products sc
forfeited and the assessor or assist.
ant assessor shall also make return OF