Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-01
OFFICIAL.
LAWS OF THE UNITED STATES.
Passcd at the First Session ofthe Thirty
Eighth Congress.
fPUDLlC-NO. 1881

PUDLIC-NO. l73.
An ACT to provide Internal Revenue to
support the Government, to pay Inter-
est on the Public Debt, and for other
Purposes.
(Continmcd.)
Second. He shall within ten days after
the first day of each and every month. or
on or before day precribed by the COM
missioner ofinternal revenue, make return,
manufacture in form and detail as may be
required, from time to time, by the COM
missioner of internal revenue.
Third. All such returns, statements,
memoranda, oaths, and affirmations. shall
be in form, scope and detail as may be
prescribeds from time to time, by the COM
missioner of finttrnal revenue.
Sec. SO. A,d he II. further enacted, That
upon the amounts. quantities. and values
Of produce. good. wares, merchandise. and
articles produced or manufactured, and
sold or delivered, hereinafter enumerated.
the manufacturer or producer thereof,
whsther manufactured or produced for
himself or for others, shall pay to the col.
lector of internal revenue within his dis
trict, monthly. or on or before day TO be
prescribed by the commissioner of internal
revenue, the duties on shch products or
manufactures. And for neglect to pay
such duties within ten days after demand.
in writing delivered him in person. or left
at his honsc or place of business. or man
ufactory, or sent by mail, the amount Of
such duties, with the additions hereinbe-
fore prescribed, may be levied upon the
real and personal property Of any such
producer or manufacturer. And such du-
ties and additions. and whatever shall be
the expenses Of levy, shall be lien from
the day prescribed by the commissioner for
their payment aforesaid, in favor Of the
United States, upon the said real and per-
sonal property of such producer or manu-.
facturer; and such lien may be enforced
by distraint, as provided in this act. And
in all cases of goods manufactured or pro-
duced, in whole or in part upon commits.
sions, or where the material is furnished
by one party and manufactured by another
If the manufacturer shall be required to
pay under this act the tax hereby imposed
such person or persons so paying the Same
shall be entitled to collect the amount
thus paid upon the produced or manufac'
ursd goods.
Sec. 81. And be It further enacted, That
for a neglect 10 pay the duties pro-
vided by law on manufactured articles, or
articles produced, as aforesaid. the goods.
wares, and merchandise manufactured or
produced and unsold by, or not passed out
OF, such manufacturer or producer. shall
be forfeited TO the United States, and may
be sold or disposed Of for the benefit Of the
same, in manner As shall bs prescribed by
the commissioner Of internal revenue. un-
der the direction Of the Secretary Of the
Treasury. In such cases the collector or
deputy collector may take possession Of
said articles, and may maintain such pos
session in the premises and buildings
where they have been manufactured. or de-
posted. OF may be. He shall summon,
eiyine notice of not less than tvo. nor more
than ten. days. the P,r'ies in possession
Of said goods enjoynining then to appear
hefsrs the asse~sos o. assistant assessss. II
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