The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-02-02
wv on the goods manufactured from such cotton, or


proved nv the collector of the district in such form
the Commissioner of Internal Revenue may prescribe
conditioned to render inc monthly .a menus nereI
featured or consumed by him or them, and shall be su
cient in amount to secure ,ns tax wnca VIII accrue
annually and oftener II the collector Of the district
shall require shall give such other and further bond
rs he may require; and such tax shall also be a lien
until paid upon all the real and personal property of thu
person persons to whom it belongs pay the same
and payment OF may be enforced in tho manne
provided by law for duties upon manufactured articles
person persons liable pay such tax who shall
frauduently evade or attempt to svade the shall
forfeit such cotton and the product of any manufacture
thereof and SHALL in addition to the be liable to one
hundred per cent assessed penalty thereon to be col
eced in the same manner as the original tax and also
to fine Of not less than thousand nor more than
five thousand dollars TO be recovered with suit
creon OF the court: provided that nothing herein con-
tanned shall be construed to impose such tax on cotton
waste produced from the manufacture of cotton which
excise tax or import duty has been paid
Sec a. And be 1t further enacted That shall be the
duty of all making shipments removals Of cot
ton on which the excise duty or tax has not
paid from of the United States territories
foreign country to the be properly
spected and weighed by United States inspector under
the supervision Of the collector of internal revenue OF
the district whence such shipment removal to be
made, and thereupon before making such shipment
removal 10 said collector the amount Of which
such cotton Is liable as before provided and the said
inspector shall afhx proper marks upon said cotton,
showing that the same has been inspected and the
weight thereof and shall certify and report weight
the OF the district and shall give to the
owner H. ,Io ;d o. Inspection ana weight
the tax any cotton SHALL at the request of the party
W a W an, .. ,i p.aeu. Vi ,einova mere
Commissioner OF Internal Revenue may prescribe allow
ing such shipment or removal to be made, and atpg
h h Vi eon pa'e or package, ana that
mova from the United States shall not made except
lo vi tuousn Por. VI entry "h nee merchandise Is
OF drawback and the duplicate permits said shall
pe ~ W o @ oi EApor's a. me
ror, or ae ba law G onahee o. matters relating
W eNP1i % ~ sn oo ~ suPeIiht huehJ,
WIZ mo u d h o I'LL, - non cotton =" DC ascer'
t d 1 aI IN th o, nov eNIeeug 'e nun,
pel Vi Poius n1cu III nc pcIhit 10 NC Paceu on BOARD
the Vesse' UT o'her uhaer MS survelmhce
anu sia d. ne same .he uenVer one Oh sara PERMITS 10
the master of the vessel or person having charge
troi OF 'he Venice OF conveyance ana snail mmed aely
ne 'ne onet permit viii ms cer.n ave endorsed thereon
tna' ,ie quantity s corr1o, anu that ne Is satisfied the
TAX mas peeh paul. WIN tho conecor OF customs, who
may there pom grant cieafahce ior the same
oso anu DC ~ iui.ncr enac.eu shat u saii DC I'M
IawIul ron ana after Tue phssIse Oh TINS act Tor the
owner master sapScargo agent OF olher person having
charge OF any vessel 10 ow any COTTON 10 DC PA cd on
BOARD thereof LOT shipment 10 foreign port except I'M
ger such sup rVson anu upon receipt Oh inc permit De-
iore mentioned; ana any MASTER owner, supercarso or
pne person VINO sia' Miuy vlo'ate tnis provision OF
Jaw sha DC aole 10 me o one ninar.d dollars ior
each bale OF cotton so shpped ana to Imprisonment for
not more than one year; and no railroad company or
other transportation company common carrier or other
person. snail convey or transport or attempt to convey
OF transport any cotoh from the united states, or from
any Territory thereof to any foreign country, without
having previously obtained such permit ana any
person VINO shali violate the provisions or this
acs IN tns respect shai DC liable 10 Tor
Ieiture oi the vessels ana Vehcl.s employed In
suen conveyance or transportation, ana sinai DC further
aoe 10 penalty o one hundred collars Tor each Dae OF
couoh so conveyed OF transported or attempted to be
conveyed or Transported, anu 10 Imprisonment Tor not
more than year And all cotton shipped or at
tempted 10 be shipped or transported beyond the limits
OF the ned states without payment Of the tax, shall
De orieted-oneha OF the proceeds OF the sale OF the
same 70 go 10 me iormer and the owner or agent Of
sad cotton snail DC liable u the tax ON the same and TO
one hundred per cent thereon IN addition as penalty and
further TO fne OF not less than one thousand
than hve thousand dollars or to imprisonment not
than Two years, In the discretion OF the court.
SEC Ana pe u lurther enacted That no collector or
oher ocer OF the customs shall grant clearance to any
Vessei oouh 10 aoreieh port whose cargo consists wholly
or IN part OF cotton, until the permit aforesaid certified
az 10 the quantity SD ped In the manner before ded
sna, DC MED with nm Ana any vessel whose owner