Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-08-10

BE q resolved By he Senate and H0ne Of Repre-
SentItires IF the UHitsd States Of AmcJpca ia Con
greSy assembled,
CONTINUED.
inventory first aforesaid; and every such person,
company, or corporation shall keep IN a book, in
such manner an form as sad Commit eouer may
pr scribe, an nc urate acc 3uht OF all the ARTICLES
aforesaid thereafter purchased by him or them,
the quantity OF tobacco, snua, snuff -four, or
cigars, of whatever description SOLD, consume I,
or removed To- consumption or sale, or removed
from the place of manufacture; and he or they
shall, on Wendesd ~ OF each week furnish 10
the assistant assessor of the district a tue and
accurate copy Of the entries in said book during
the week ending on the pre-, eding Saturday,
which copy shall be verified by oath or ailirma-
ton, on the receipt whereof an assessment of
the duties due by said person, company, or COR
pc at on shall be Immediately m de and trans.
mitted o the col ector of the district, to whom
said du les shall be paid wi hin five days there.
after; ana IL case the duties shall not De paid
within the said five days, the said collector may,
ON one days notice, distrain for the same, with
ten per centum additional on the amount thereof
subject to all the provisions Of law relating 10 Ii
Q nses, returns, assessments, payment of taxes,
liens fines, penalties, AMI fortetures, not incon-
sistent herewith in the case of other mauutac-
tureTs; and such duty shall be paid b. the man
ufacturer as the assessor NAV deem best for the
collection of the revenue: PROVIDED, That it shall
be the duty OF any manufacturer or vender of
un'foit used in covering manufactured tobacco,
on demand of any officer of internal revenue to
render TO such officer q correct statement, yerih-
ed by oath or affirmation, of the quantity and
amount of tin foil sold or delivered to any per
son or persons named in such demand and in
case OF refusal or neglect TO render such state
ment or of cause to believe such statement 70
be incorTeC. or fraudulent the essor OF the
district may cause an examination OF persons
books, and papers to be made in the same man
ner as provided IN the fourteenth section of this
acG ProUided, That manufactured tobacco
II. 49, g.
ment of the duty, directly from the place o
manufacture to a bonded warehouse established
in conformity with law and treas ~ regulation
under such rules and regulations and upon the
execution of such transport ton bosds as the
SeCIettry of the Treasury may peTsCrihe; said
bonds or other security 10 be taken by the as
SCISSOR of the district from which such removal is
made, and may be transported from such ware
house to a bonded warehouse use for the storage
ofmerchandise at any Uort of entry and with
drawn theTefrom for consumption or on paw
ment of the duty or removed for export to a for
eign,country without payment of duty, in coofOr-
nifty with the provisions of tn act relating TO
thet removal of distil led spirits; all the rules
regulation, and conditions OF which, SO far as
applicable, shall apply to tobacco, snuff or cga,s
in bonded warehouse, And no drawback shall
in any case be allowed upon any manufactured
tobacco, snut, or ig rs, upOn,whch any excise
duty has been paid either before or after it has
been placed in bonded warehouse.
SEC VI. md be ii further enacted, Tbat every
manufacturer of tobacco, snuff or cigars Of any
desar puon, as heIeinbefore mentioned or his
chief workman, agent, or superintendent shall;
az the end of each and every month, make and
sign d oecaratlon, in writing, that no UGH arti.
Gle or commudv as aforesaid, has. during such
preceding, month or time when the lat declara
uon was made, been removed, carrel, or sent,
or cau5ef, or suffered, or known to have been r.
moved, carried, or sent fr m the premises ofsucl
manufacturer O,her than such IS have been duly
assessed aid the duties impO ed b, law pa d
thereon, on pain Of forteting for every refusal
or neg &c. to make such declaration, one hundred
dollars. And if any such manufacturer or his
chief workman, agent, or superintendent, shall
make any false or untrue declaration, such man
utacturer or chief workmen, agent, or superin-
tendent, making the same, upon conviction
thereof shall forfeit three hundred dollars, or
at the discretion of the court, be liable to i'm
prisonment for m not exceeding one year
SEC. 81, And be IL further enacted, That II any
person other than the manufacturer shall sell
or conSgu, or remove for sale, or part with the
possession of any manufactured tobacco, snuff
or cigars upon which the du les imposed by law
have not b. en- paid, with the knowledge thereof
such person shall Be- liable 10 penalty of one
hundrr1 10 lars for each and every offence. Ard
any person who shall urChase receive for sac
any suca tobacco, snutt, or cigars, which has not
been inspected, branded, or stamped as required
by tins act, or upon which he AK has OF been
paid, if 1t has accrued or become payable with
knowledge thereof, shall be liable TO penalty
Of ht,y dollars for each and every offence. And
any CrsOn who shall purchase or receive for
sale any such tob acco, snuff or cigars from any
ma nHtEn tIIrar who has not Pc init to manufsC-
turc, shall be liable Tor each and every offence
to q penalty of one hundrel dollars, and, in ad-
diCn thereto, forfeiture of all the ar icles, as
aforesaid, so purchasei received, or the full
value thereof
SEC 80. Ind be At further enacted, That all
goods wares, md merchandise, or articles man
uiaCtuTed or made Except refined petroleum. re-
lined coal OIL, gold and silver srirituous and
malt liquors, manufactured tobacco, and snuff
and clgars) by any pers IN or firm, where the nro
duct shall not exceed the rate of six hundrs dol
lars per annum, and shall be made or produced
by the labor OF such person or firm. or by his or
their family, shall be. and are hereby, EXEMPT
from duty; where the product shall exceed such
rate and not exceed the rate of one thousand dol
lars the duty shall be levied, assessed. and col
!ected only upon the excess above the rate of six
hundred dollars per annum; and in all other
cases the "ho!e annual product, (including any
business or Transaction where one party has been
FURNISHED with materials or any mart thereof
and emp owed by another party or manuflcturs
make, or tinIsh the goods, wares, and merchan-
Csc, or artlc es paying or pr omising to paythere
LOT, ana 70 Whom the same returned when so
made and finlshed,) shall he assessed and tho
duty PAID thereon by the producer or manufac-
tuner: PrOCiaed, That whenever a producer or
manufacturer shall use or consume, or shall re-
move Tor consumption or use any articles goods
wares, or merchandise, which removed for sale
would be liable to taxation, he shall be assessed
upon the s3l2 bic value of the articles goods
ware, or merchandise so used or so removed for
COnsum ton for use.
SEC. 81. Ind be ii further enacted. That upou
the articles, goods, wares, aud merchandise here
matter mentioned, except where otherEise pro-
Yided, which shall be produced and sold or be
manufactured or mad and sold, or be consumed
or used by the manufacturer or producer thereof
or removed for consumption, or for delivery TO
others than agents of the manufacturer or pro-
ducer within the Uuted States or Territories
thereof, there shall be levied, collected and paid
the following duties, to be paid by the producer
or manufacturer thereof, that is to say:
On candles, of whatever material made, a duty
of five per cent, ad valorem.
On mineral Goals, except such as are known in
the trade as pea coal an dust coa, duty of five
cents per ton: PrOUided, That in case of
contracts ofalease of coal la4ds made Ipr i
or to the passage of this act the lessee shall nav
the tag, II not otherwise agreed: and all duties or
taxes on coal mined and delivered by GOAL opera
tars on contracts heretofore made shaall be paid
by the purchasers thereof if not otherwise agreed
by the parties.
On lard oil, luseel oil, and on all animal or
vegetabl oils, not exempted or provided for else
where, whether pure or aiulteratel, dnty of
hve cents per gallon.
On gas, Illuminating, made of coal wholly or
IN part, or any other material, when [. e product
shall not be above two hundred thousand cubic
sand cubic feet; when the product shall be ABOVE
two and not exceeding five hundred thousad Gu
bic feet per mouth, a duty of fifteen cents per
one thousand cubic feet: when the product shall
be above five hundred thousand and not exceed
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