Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-08
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the First Sessio" 9fM Thirty
Eighth Congress.


Eighth Congress.
-.. PUBLlC-No. 173.
Az ACT TO provide Internal Revenue to
support the Government. to pay Inter-
eat on the Public Debt, and for other
Purposes.
(Continued.)
Sec. 85. And be it further enacted, That
in case of the manufacture and sale, or
production and sale, consumption. or de.
livery of any goods, wares. merchandise,
or articles rs hereinafter mentioned, with.
out compliance Of the purity manufacturing
or producing the same with all the require
ments and regulations prescribed by law
in relation thereto. the assistant assessor
may, upon such information as he may
have, assume and estimate the amount and
value of such manufactures or products.
and upon such assumed amount assess the
duties. and add thereto fifty per crntum;
and said duties shall bs collected in casn
the provisions Of this act in relation there
to had been complied with, and to such
articles all the foregoing provisions for
liens, fines, penalties, and fortritures,
shall in like manner apply.
Sec. &c. And be Il further enacted, That
any person, firm. company. or corporation.
m ,nufacturing or producing goods. wares,
and merchandise, sold or removed for con
sumption or uaa, upon which duties Or
taxes nre 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 manufacture, producer,
or agent thereof, and shall state in srpa-
rat. column the items and account of the
deductions, If any. claimed; whether any
part, and ii 50. what part, OF said goods.
wares, and merchandise has been con-
su,n.d or used by the owner. owners. tr
agent, or used tor the production Of anoth-
er manufacture or product. together with
the market value OF the same at thu time
of such use or consumption; whether such
goods, wares, and merchandise were
shipped for foreign port, or consigned to
auction or commission merchants, other
than agent, for sale; and shall make re-
turn, according to the value At the place
of manufacture or production, when ie-
moved for use or consumption, or consigned
to others than agents OF the manufacturer
or producer. The value and quantity Of
the goods, wares, and merchandise re-
quired to b. stated as aforesaid. shall be
estimated by the actual sales made by the
manufacturer, or by his, her. or their agent.
or person or persons acting in his, her,
or their behalf. And where such goods,
wares, and merchandise have been re-.
moved for consumption or for delivery to
others, or placed on shipboard. or are no
longer within the custody or control OF the
manufacturer or his agent. not being in his
factory. stole, or warehouse. the value shall
be estimated At the average Of the market
value of the like goods. wares. IN! mrr-
chandise, At the time when the same b.
cs.ne isbls to duty. And WHEN goots.
wares. and merchandise are sold by the
m,aufacturcr or producer. OF the as~nt
thereof having the charge If the business
th- following DEDUCTIONS only may be al
bowed. vis:-
Fins. Fright from the place 1t deposit
ss the time cf sale sothe place Of delivery
Secaod. The reasonable co@nissioa.
ooe exeeedias three per eeusun- and Other
exp-us-s al sale boas 6de paid; and No
e,.niss;oa shan BE- deducted vhea th-
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