, 1864-10-24

10 tuc contrary Notwithstanding; INT
amount or estimated amount of such annua
saics to be ascertancd or estimated in such
manner as the Commissioner of Interna
Revenue shall prescribe, and SO Of all Other
annual saies or receipts, where the rate Oi
the license is graduated by the amount Of
sa es or receipts; aud where the amount Of
the license or the rate has been increased
or is liable to be increased, by law above
the amount of any existing license to any
person, firm, or company, or has been under.
stated or underestimate, such person. firm
or company shall be again assessed and pay
the amount Of such increase, which shall
be indorsed on the original license, which
shall thereafter be he d good and sufficient
Sec. 81. And be il FURTHER enacted. That
nothing contained in thepreceding sections
Of this act, requiring licenses, shall be con.
strued to require an additional license as O
dealer for the SAFE Of goods, wares, and
merchandise made or produced and sold by
the manufacturer or producer at the manu-.
factory or pace where the same is made OF
produced, or ut the principal Office or place
Of business, as provided in section serenity.
three seventy-four] Of this act; [nor] to
rinters [yintners1 who sell, at the p ace
where the same is made, wine of their own
growth; nor to apothecaries, as to wines
or spirituous liquors which they use excu-
sive!y in the preparation or making up Of
medicines; nor shall any provision be con
strued to prohibit physicians from keeping
on hand medicines soey for the purpose
Of making u their own prescriptions for
their own patients.
MANUFACTURES, ARTICLES, AND PRODUCTS.
specific and al udIOrcm duty.
See. 81. And be { farLLsr enacted, That
every individual, partnership, firm, associa.
tion, or corporation, (and any word or words
in this act indicating or referring to person
or persons shall be taken to mean and in
c.ude partnerships, firms, associations Ol
corporations, when not otherwise designated
or maniiesty incompatib with the intent
thereof sha comPy with the TO owing
requirements, that is to say:
First Before commencing, or, il u ready
commenced, before continuing, any manu-.
tacture iabc to be assessed, under the
provisions Of this act, and which shall not
be differently provided for c sewhere, every
person shai furnish, without previous dc.
mand therefor, to the assistant assessor Il
statement, subscribed and sworn to, or at.
timed, setting forth the pace where the
manufacture is to be carried gu, and the
principal p acc OF business for sales, the maine
Of the manufactured artic G, the proposed
market Tor the same, whether foreign OF
domestic, and genera y the kind and quai.
ity manufactured or proposed to be manu-
faetured.
Second He shall within ten days after
the first day of each and every month, OF
on or before day prescribed by the Com.
IN ssiOnerof lntcrna Rev,nuc, make return
under cath or affirmation, OF the products
and sa or delivery Of such manufacture
in form aud detail as may be required, from
time to time, by the Commissioner Of Ii.
ternai Revenue.
Third. All such returns, statements, des.
criptions, memoranda, oaths, and afirma-
tions, shall be in form, scope, and detail as
may be prescribed, from time to time, by
the Commissioner Of Internal Revenue.
Src. SO. Aud Be IL further enacted, lha
upon the amounts, quantities. and values Oi
produce, goods, wares merchandise, ana
ar'lc'es produced OF manufactured and sold
or deivertd, hereinafter enumerated the
manufacturer OF Prou1cer ihereoi' whether
for others, shall pay to the collector Of in
terhai revenue Wi'nin MS district, monthly
or on or before a uay 70 be prescribed BY
the COMMISSIONER oi internal Revenue the
duties on sueh products or manniaclnTes'
anu ior nssics. 70 pay such uut'es wi'hn
ten days aiter demand, IN writing delivered
70 MN III person, OF leit a. ms house or
pL o. oi Dns'n@ ., OF mahuiactGry. or sent
y m,,, .he dml ut oi such auues, win
inc additions heIeihD'i'r' prescribed, may
be levied upon the real ana personal pro-
pcrty OF any sueh produc = or manuiat. .
tlrer. And S1cI duties ana additions; and
Whatever shaii DC inc expenses oi ievy'
snaii DC a iien from tue aay prescribed by
the commissioner ior tneir payment aiore-
said, ID favor Oh tue on,ted states, upon
the sald real ana personal properly OF snch
producer or manalactarer; ana such lio1
may DC eniorcea ny 9istraint, us provided
IN tins act Ana IN al eases OF goods man
ufactured or produced, IN w9olc or In part
I