Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1864-06-25
Amendments to the Internal Revenue Law.
An ACT to increase the internal revenue and for
other purposes

orfss assembled, That from and after the passage Of
this act In lieu Of the duty provided for in section
forty lone of act entitled " An act to support
the Government and to pay interest on the public
debt" approved July first, eighteen hundred and
sixty two, and in addition to duties payable for IL
censes there shall be levied collected and paid
all spirits that may be distilled and sold distilled
and removed for consumption or sale previous to
the first day of July next, of first proof, the duty
of sixty cents on each and every gallon; and said
duty shall be lien and charge on such spirits, and
also the interest of all persons In default in the
distllery used for dislling the same, with all the
stills, vessels fixtures, and tools therein, and in
the lot or tract OF land wherein the said distery
is situated, until the said duty shall be paid Pro-
uided, That the said duty on spirituous liquors,
and all other spiIituous beverages enumerated in
this act, shall be collected at no lower rate than
the basis of first proof and shall be increased in
proportion for any greater strength than the
See q And be 1t further enacted, That all spirits
other articles on which duties imposed by
the provisions OF this act of the act referred to
in the first section of this act, and amendments
thereto, which shall be found in the possession
custody within the control of any person per-
sons, for the purpose of being sold by such person
persons, in fraud of the internal revenue laws,
heretofore referred to, or with design to avoid
payment of said duties, may be seized by any col
ector or deputy collector who shall have reason to
believe that the same are possessed, had, or held
for the purpose design aforesaid, that the same
shall be forfeited to the United States; and also
all articles of raw materials found in the posses
SION Of any person or persons Intending to manu-
facture the same for the purpose of being sold
by them, in fraud of said laws, or with
Design to evade the payment of said duties,
and also all tools, impleme nts, instruments, and
personal property whatsoever used in the place or
building, or within any yard or enclosure where
such articles on which duties are imposed afore
said, shall be found, may also be seized by any
collector deputy collec aforesaid, and the
same shall be forfeited as aforesaid and the pro-
ceedings to enforce said forfeiture shall be in the
nature of a proceeding IA in the circuit dis
trict court of the United States for the district
where such seizure is made, or in any other court
m bo
shall have in his custody or possession any such
spirits other articles, subject to duty afore
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 du-
ties fraudulently attempted to be evaded, to be
covered and applied as ether penalties provided by
the act heretofore mentioned. And the spirits and
other articles which shall be so seized by any col
ector or deputy collector shall, during the pend
ency of su CHI proceedings, be delivered to the
shall of SAID district, and remain In his and
custody, aud under his control, until final judg-
ment in such proceedings shall be rendered: Pro-
rided, holoeUer, That when the property so seized
NAV be liable to perish or become greatly reduced
in value by keeping, or when it cannot be
thereof or the marshal of the strict may
apply to the of the district exam
inc said property; and ii, in the opinion of said
sessor it shall be necessary that the said property
should be sold to prevent such waste expense,
he shall apprase the same, and the owner there
upon shall have said property returned to him up
on giving bond in such form as may be prescribed
by the Commissioner of Internal Revenue, and in
an equal amount o the appraised value, with such
suifi Gent abide the final Order decree judg
ment of the court having cognzance of the case,
and to pay the amount OF said appraised value to
the marshal, or otherwise, as he may be ordered
and directed by the court, which bond shall be filed
by said appraiser with the Commissioner of Intern
al Revenue. But il said owner shall neglect
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 property at public auction in the
same manner as goods may be sold on final execu-
ton in said district and the proceeds of the sale,
after deducting the reasonable costs OF the seizure
and sale, shall be paid to the court aforesaid, to
abide its final order, decree or judgment.
Sec 3. And be IL Jurther enacted, That all dis
titled spirits upon which 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 equations and upon
the execution of such transportation bonds or
other security as the Secretary of the Treasury
may prescribe said bonds or other security to be
taksn nv the collector of internal revenue of the
district from which such removal Is made Pro
rided, That the said spirits shalt be transported
diectIy from the distillery or bonded ware
house 60 a bonded warehouse established in con-
formity with the law and Treasury regulations, at
a mort of entry of the United States, and used for
the storage of distilled spIits, and be placed in
charge of a 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
labor the goods SO stored shall be performed 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
owner or proprietor and the said spirits shall also
be subject to the same rules and reg uations, aud
be chargeable with the costs and expenses, in
all respects to which other goods that depos-
tied in public store for expectation from the United
States may be subject. And no drawback shall in
any case be allowed on any distilled spirits upon
which an excise duty shall have been paid either
bafo ftar been n a
warehouse as Aforesaid but no 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 warehouse for
the purpose of being redistlled for expectation,
which provides for the man facture for expectation
of medicines, preparations, compositions, perfum-
ery and cosmetics, which provide for an allow
ance or drawback on cordials and other liquors
when exported
Sec. A. And be it 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 consump tion, and upon which duty has been
levied, paid, collected, duty of two cents per
pound and such duty shall be and rem ain a 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, or transport
the same, or procure any other party parties TO
remove carry, or transport the same from the place
of it's production, with the intent evade the duty
thereon, to defraud the Government, before said
}.
corporation, or 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 Provided, That all cotton sold
by on 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-
Sately describe the same, which shall be deemed
and taken to be apermit authorizing the sale or
removal thereof.
Sec 5. And be it further enacted, That every col
lector to whom any duty upon cotton shall be paid
shall mark the bales, rather OF 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 pack ages
so that the same may be fully identified. When
any cotton, the product of the United States
shall arrive at any point of the United States from
any State in instruction against the Government
the assistant assessor, under the act
ferred to in the first section this Ct shall imme-
diately assess the taxes due thereon, and shall.
without delay, return the to the collector or
deputy collector OF said district, said col
lector deputy collector shall demand of the
owner or other person having oharSe of such cot
ton the taxes imposed by this act, and assessed
thereon, unless evidence of previous payment of
said tax shall be produced, under such regulations
as the Commissary of Internal Revenue, by the di-
recrion Of the Secretary of the Treasury, shall
from time to time prescribe and in 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
assessment 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 or drawback upon arti-
cer man ufactured exclusively of cotton when ex-