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

lat public auction, and notice thereof
shall be given as the said Commits
sioner shall prescribe. ~
Sec. IS. And be it further enacted,
That ia case of the manufacture and
sale or production and sale, consump-
ton or delivery Of any goods. wares,
merchandise, or articles as hereinaf-
ter mentioned, without compliance on
the part Of the party manufacturing
or producing the same with all the re-
quirements and regulations prescrib.
ed by law in relation thereto, the as
sistant assessor may, upon such infor-
nation as he may have, assume and
estimate the amount and value OF
such manufactures or products, and
upon such assume amount assess the
duties and add thereto fifty per cen.
tum; and said duties shall be collec-
ted in like manner as in case the pro-
visions Of this act in relation there
to had been complied with. and to
such articles all the foregoing provi.
sions for liens, fines, penalties, and
forfeitures, shall in like manner apply.
Sec sc. Aud be it further enacted,
That any person, firm, company. or
corporation, manufacturing or produc-
ing goods, wares, and merchandise,
sold or removed for consumption or
use, upon which duties or taxes are
imposed by law, shall, in their return
of the value and quantity, render an
account of the full amount OF actual
sales made by the manufactures, pro-
Queer, or agent thereof. and shall
state in a separate column the items
and account of the deductions, it any,
claimed whether any part. and it so.
what part, of said goods. wares, and
merchandise has been consumed or US.
ed by the owner, owners, or agent, or
used for the production Of another
manufacture or product, together with
the market value of the same at the
time of such use or consumption |;
whether such goods, wares, and mer-
chandise were shipped for foreign
port or consigned to action or COM
missioned merchants, other than
agents, for sale and shall make a
return according to the value OF the
place of shipment, when shipped for a
foreign port, or according to the val.
ne at the place Of manufacture or pro
duction, when removed for use or con
sumption, or consigned to others than
agents of the manufacturer or prodnc'
err. The value and quantity of the
goods, wares, aud merchandise re-
quired to be stated as aforesaid, shall
be estimated by the actual sales made
by the manufac turcr, or by his, her
or their agent, or person or persons
acting in his, her, or their behalf. Ane
, where such goods, wares, and mer
chandise have been removed for con
T sumption or delivery to others, OF
placed on sliipboard, or are no Longer
within the custody or control of the
manufacturer or his agent, not being
in his factory, store. or warehouse
the value shall be estimated at the
average of the market value Of the
like goods, wares. and merchandise
at the time when the same became
liable to duty. And when goods
wares, and merchandise are sold BY
the manufacturer or producer, or tho
agent thereof having the charge o.
the business, the following deductions
only may be allowed, viz:
FIRST. Freight from the place OF de
post at the time of sale to the
place of delivery.
Sccnoa That lThel reasonable com
! mission not exceeding three per cen
I tum, and other exposes of sale bon;
: fde paid and no commission shall b'
deducted when the sale is made a
. the place OF manufacture or prodnc
, ton Prorided, That no deduction
shall be made on the market value a
, the place of manufacture or produc
ton, on goods, wares, and merchan
disc consigned to auction or commits
, sion merchants for sale, or placed ol
: shipboard to be removed from tn,
: United States, or when consigned +
other than agents having charge O
| the business of such manufactures O
, producer, or when used or consumed
: by the manufactures, producer, o
agent thereof.
Sec. 81. And be it further enacted
: That any person, firm, company, o
] corporation who shall now be engag
t ed in the manufacture of tobacco
snuff, or cigars, or who shall hereal
ter commence or engage in such mann
/, facture, before commencing, or. If al
: ready commenced, before continuing
such manufacturers which they ma,
> be liable to be assessed under the tn
? provisions of law, shall, in addition L
: a compliance with all other provis
, ions of law, furnish to the assessor o
{ assistant assessor statement, sub
scribed under oath or affirmation, &C
curateIy setting for[tb] the place
( and if in city, the street and mum
| Der of the street where the maDufac
| turing is, or is to be, carried on. th,
! the name and description of the manu-
, featured article, the proposed marke
for the same. whether foreign or do
nestle, and if the same shall be manu-
featured for or to be sold and deliver
ed to any other person or party. thu
name and residence and business o
occupation of the person or party FOL
whom the said article ia TO he manu-
featured or delivered, and generally
the kind and quality manufactured OF
proposed to be manufactured |; and
shall, within the time above mention
ed, apply to and obtain from the as
SCISSOR or assistant assessor Of the dis
trict in which said manufacture il
carried on, or proposed to be carried
on. in adoption to the license required
by existing laws. a permit in writing,
to he signed by said assessor or as.
sistant assessor in such form as shall
be prescribed by the Commissioners OF
Internal Revenue, which permit shall
be kept by such manufacturer sns.
pended in some open and conspicuous
place in the principal room in which
such manufacturing is SO carried on.
And such manufacturer shall also
give notice to the assessor orl assist