Delaware State journal and statesman., 1865-05-26

NAftAeoh
{; sumption sale, duty Of dollar each aud eve
barrel Of Than forty five gallons aud all petro
Il rock oil that may be Ia possession Of the produce
at the place production the day when thls act tax
effect shall be held trsited It produced that da
and thu said duty shall bs paid by the agent
iuperintendent ot the well from whcl Tho petroleum
rock oil hus produced within ten 1-Ja after the tin
ofrtndeng the required to be rendered by law
petroleum or oek oil 20 charst aOe with dutyi anu
stid duty shall be- lien upon tbs same and on the We
producing the same with the buildings fixtures vessel
machinery and tools and the lot tract O land whe
the may be, unil the luld duty shall be paid an
he person paying such duty, If other than the aetu
owner oil said petroleum, shall have lien On such pe
eum for the repayment OF the duties advanced by him
fToeided That any person who shall produce petroleum
the duty aforesaid shall in addition all other pen
aes and orieiture be liable to pay double the amour
u duties as aforesaid ther.on Pr1ided 0trfhe, This
when casks, barrels other vessels are used, hodln
more thnn urty five gallons the shall be paid 70
at the rate Of enc dollar for every forty ave gallons
Sec w. Ana be 1t further enncted, That every pefs0
who aha be tho owner fauy we'll producing petroleum
or rock oil, who shall have such we'll uuder his super
intendenee either rs agent for the or GU his owl
account and every who shall any as atore
said either as owner agent or otherwise, shall from dA
10 day make true aud exact entry to be entered
In book to hs kept for that purpose the number Of bar
res OF crude peitoerm or rock OIL barfe4d or remove.
for sorAge or for sale for cOnsumpticn which bool
shall be open at all times when required for tile inspection
ofte assessor assistant assessor collector deputy colec
tor or Inspector who may take any memorandum o
transcript thereoi aud On the first eleventh and twenty
hrst days OF sTh and eveiy month, or within FIVE day
thereafter theowher agent rtrntendent shall Tende
TO the assessor q the district account IN duplicate
the number OF barrels of petroleum rock oil sold ant
Of the number Of barrels for consumption sa
| or storeaseno, before accounted for.
Sec 10, And be itfurther enacted, That wherever
der the prOvsO to section hundred and three the
addition to any fares shall amount 10 a sum involving
the fraction OF one cent any company liable to
the duty vi two and half per cent In said section
provided shall 10 authorized ~ add to such fare cent
| inlleu Of such fraction.
Sec H. And be II further enacted That uelier iflc.
ton matches aud cigar lights aud tapers may be
transferred without payment OF duty, directly from ths
place OF manufacture to bonded warehouse
In conformity with law and treasury regulatlous and
the execution Of such transportation bonds or other
security as the Secretary Of the Treasury may prescrbs
said boada 10 be taken by the collector the district from
| which such removal Is made, and may be Withdrawn
therelrom for consumption eflsr afxing the stamps
thereto 81 provided by the act to which this act an
amendment or may be removed theefrom for export to
foreign country without pigment of duty atlixng
stamps thereto in conformity with the provisions OF the
act aforesaid relating TO the removal OF distilled spirits
all the rules aud regulations conditions which
far applicable shall apply to luelier friction matches
cigar lghts and wax apers in bonded warehouse And
drawback shall any case be upon luclir
iictep matches cigar lights tapes upon which
any excise duty has been paid or samps Affixed either
before or alter they have been placed in bonded ware
house.
Sec l2. Aud be 1t furher enacted, That sny person
required by Law to bs licensed Manufacturer Of t.
baeeo, snut or egara bstore said license l Issued shall
give bond to the United States in such sun as shall be
required by the collector, and with one or more surss
to 0e approved by the collector conditioned that he will
comply with sill the requirements law In regard any
persons firms companies corporations engaged In the
manufacture Of tobacco snuff cigars that he will not
manufacture employ others to manufacture tobacco
snu cigars without nAt obtaining the requisite per-
nit for such manufacture; that he will not engage In any
attempt by himself by c0lluson with others deaud
the ofAny duty tax any Of
tobacco snuff eigars that he wiz render truly and
correctly all the reurH statements and nyentorlns me-
sprbed for manufacturers OF tobacco and eiqars and
will pay the collector Of the district all the duties or
taxes which may or should be assessed and due on
tobacco, smut cigars manufactured, and that he will
not knowingly SELL purchase receive for sale any such
tobacco. snuI cigars which has not been inspected
branded or stamped AS required by law, upon which
the tax has not been paid
Sec 10. And be further enacted That all persons and
uapIa nlsa
business Of lottery dealer without wing FIRST obtained
license to DO under such rues and regulations a.
shall be prescribed by the Secretary the Treasury shall
forfeit and pay penalty OF thousand dollars, to be
assessed by the assessor Of the proper district collect
cd as assessed taxes are collected, subject nevertheless
to the provisions OF law relating to erroneous
and SHALL conviction by any court Of competent urls
dlcton suffer imprisonment for period not exceeding
year. at the discretion OF the court And it shall he the
duty of all managers and nfopetors, and their agents
to Keep cause to be kept just and books Of ac
count, wherein all their Transactions shall be plainly aud
legby set FORTH which books of shall at ali rea
aonable times and hours be subject the inspection OF
the assessor revenue agent and inspect
or of the proper district and any manager proprietor
agent Yender under this ac who shall refuse OF pro
hIb such inspection Of his or their books az Aforesaid
shall pay penalty of thousand dollars OF suffer I'M
prsonment for term not exceeding year for every
such offenes.
any state bank banking association which has ceAssI
shall to exs which has been or shall be con-
Yerted into national bank fer all the purposes Of the
to which this is amendment shall be assumed 10
be the capital It exated Immediately before sucb bank
ceased TO eXiBt or converted Aforesaid
ever the outstanding circulation of any bank association
corporation, company person shall be reduced to All
amount not exeee1n5 i've per centum the chartered
declared capital existing at the time the issued
said circulation shall be free from taxation And yrhsn
state bank or banking association has been
vertsd into national banking association and such na
tonsl banking association haa assumed the abes or
such state bank or banking association including the
redemption fis BILLS such national banking association
shall be held make the required return and payment
the circulation outstanding. long as such circulation
ghA exceed nVe per centum OF the capital before such
conversion Of such state bank banking association
SEC TO- And % ffher endcied, That ia any port Of
thD United States in which there than one collector
Of ternal revenue the Secretary Of the Treasury shall
designate one Of said coleors to charge of all mat
relating to the expectation OF articles snheet Ia dntv
under the laws to provide internal revenue and at such
pors as the Secretary o the Treasury may necessary
there shall be officer appointed by him to superntend
all matters OF expectation and drawback under the dee
on Of the collector whose compensation therefor shall
prescribed by the Secretary of the Treasury not
eeedng however, In any case, annual rate of two
thousand d5llars which, together with the office expenses
of such aupenenld shall not be Included In the
And all books pap4rs and documents In the bureau Of
drawback Ia the different ports relating to the drawback
fdutes paid under the internal revenue laws shall be
delivered 70 sai1 collector OF Internal revenue.
Sec 6. And DO 1t further enacted That all provisions
Of any former act Inconsistent with the provisions Of thia
act are hereby repealed Presided, AONepe That duty
imposed by previous act which has become due or Of
which return has been or ought to bs made shall be
mited released by this but the same shall be col
ected and paid and all fines and penalties heretofore
incurred shall be enforced and collected and all offences
heretofore committed shall he punished this had
passed. and the commissioner of revenue
under he direction Of the Secretary the Treasury IL
authorized to make all necessary regulations and to pre-
scribe all necessary forms and proceedings f the eoee.
on Of such taxes and theenoicemepa Of such nes and
penalties for the execution OF th1 provsions OF this act
Sec. IT, And be 1t further enacted That the privilege
Of purchasing supplies Of goods imported from foreign
countries for the use of the United States duty free
which now does hereafter shall exist y nroyison al
law, shall be extended under such regulations as the Sec
retary OF the Treasury prescribe to all articles of do
mestic production whSh subject tax by tho provl
siona OF thsaSt
Sec IS. And be it further enacted That this act shall
be In force and effect and sitter the first day of April
In the year eighteen hundred and sixty i've, unless 9TH
erWse provided IVY this Het
Sec " And be II fur,ner enacted, That the Secretary
81 tps treasury IL hereby authorized to appoint cOmik-
siOn consisting Of three PERSONS to Inquire and report
the earliest practicable moment upon the subject vi rails
ing by taxation such revenue may he necessary in
order TO supply the wants OF the government, having
regard to and including tho from which such
should be drawn aud the best aud most efficient
mode OF raising the same aud TO report the form OF bill
that such commission have power to inquire the
mAnHsr and efficiency Of the present and methods Of
collecting the internal and to take testimony in
such manner and under such regulations may be
crbed by the Secretary of the Treasury And such
mss0ners shall receive for their services three hundred
dollars month for the tune necessarily empaysl, aud
their necessary travelling expenses. gsz "a
Sec. 10 And be 1t further enacted That the Secretary
of the Treasury time prior the first day Of
July eighteen hundred ad sixty six, assign to the office
of the missioner OF Internal such number
public ssryes may require and the privilege of Hnking
all ard documents pertaining to the duties OF his
office aud Of recevlng free of postage all such letters and
documents is hereby extended to said commissioner,
APPROVED, March 3, 1865
IPuBLIc-NO J.
Az ACT u addition the "Aet respecting QuArantnes
and Health Laws approved February twenty NTH