Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1866-05-24

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be forfeited to the United States, and the
proceeds thereof distributed according to
the statute in like cases provided.
Sec. 6. And be 1t furshes enacted, That
upon articles manufactured exclusively from
cotton when exported, there shall be allow.
ed as a drawback an amount equal to the
internal tax, which shall have been assess.
ed and paid upon such articles in their fin.
ished condition, and in addition thereto,
drawback or allowance of as many cents per
pound upon the pound of cotton cloth, yarn,
or other articles manufactured exclusively
from cotton and exported, as shall have
been assessed and paid io the fo,m Of an in.
ternal tax upon the raw cotton, entering in-
to the manufacture Of said cloth or other
article, the amount of such allowance or
drawback to be ascertained in such manner
as may be prescribed by the Commissioner
of Internal Revenue, under the direction of
the Secretary of the Treasury and so much
of Section one hundred and seventy.on of
the Act of June thirty, 1854, "to provide
internal revenue to osupport the Government,
to pay interest on the public debt, and for
other purposes" as now provided for
drawback on manufactured cotton is hereby
repealed.
Sec. 7. And be 1t further enacted, That
it shall be the duty of every person, firm
or corporation manufacturing cotton for any
purpose whatever, in any District whore
cotton is produced, to return to the Asses
sor or Assistant Assessor of the District in
which such manufacture is carried on,
true statement in writing, signed by him,
and verified by his oath or affirmation, and
duplicate thereof to the Collector of said
District, on or before the tenth day of each
month and the first statement so rendered
shall be on or before the tenth day Of July,
1866, and shall state the amount of cotton
which such manufacturer had on hand and
unmanutactured, or in process Of manufac.
ture, on the first day of said month; and
each subsequent statement shall show the
whole amount in pounds, gross weight, of
cotton purchased or obtained, and the whole
amount consumed by him in any business or
process of manufacture during the last pre-
ceding calender month, aud the quality and
character of the goods manufactured there
from and every such manufacturer or con-
sumer shall keep book, in which be shall
enter the quantity, in pounds, of cotton
which he has on hand on the first day of
July, 1866, and each quantity or lot pur.
chased or obtained by him thereafter; the
time and when and the party or parties from
whom the came was obtained ; the quantity
of said cotton, if any, which Is the growth
of the Collection District where the same is
manufactured; the quantity, if any, which
has not been weighed and marked by any
officer herein authorized to weigh and mark
the same the quantity, if any, upon which
the tax had not been paid, so far as can be
ascertained, before the manufacture there
of; and also the quantities used or disposed
of by him from time to time in any process
of manufacture or otherwise, and the quau-
tity and character of the produce thereof,
which book shall, at all times during bust.
ness hours, be open to the inspection of the
Assessor, Assistant Assessors, Collector or
Deputy Collectors of the Districts, Inspec.
tors, or of Revenue Agents; and such man.
ufacturer shall pay monthly to the Collec.
tor, within the time prescribed by law, the
tax herein specified, subject to no deduc.
tions, on all cotton 80 consumed by him in
any manufacture, and on which no excise
tax has previously been paid; and every
manufacturer or person whose duty it is so
to do, who shall nelect or refuse to make
such returns to the Assessor, or to keep
such book, or who shall make false or fraud.
ulent returns, or make false entries in such
book, or procure the same to be 50 done, in
addition to the payment of the tax TO be as
sessed thereon, shall forfeit to the United
States all cotton and all products of cotton
in his possession, and shall be liable to q
penalty of not less than one thousand nor
more than FIVE thousand dollars, to be recov.
cred with costs Of suit, or to imprisonment
not exceeding two years, in the discretion Of
the Court; and any person or persons who
shall make any false oath or affidavit in
relation to any matter or thing herein re-
quired shall be guilty of perjury, and be
liable to imprisonment not less than two
years, nor more than five years: Provided,
That nothing herein contained shall be con-
strued in any manner to apply to or affect
the liability of any person to any tax i'm
posed by law on the goods manufactured
from such cotton.
SEC. 8. And be it further enacted, That
the provisions of the Act of June, 80, 1854,
as amended by the Act of March, 8, 1866,
relating to the assessment of taxes and en-.
forcing the collection of the same, and all
proceedings and remedies relating thereto,
shall apply to the assessment and collection
of the duty, fines, and penalties herein i'm.
posed, so far as the same are applicable, and
not inconsistent with the provisions herein
contained; /; and that the Commissioner Of
Internal Revenue, subject to the approval
of the Secretary of the Treasury, shall make
all necessary rules and regulations for ascer-
tanning the weight of all cotton to be asses