The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-23
RALEIGH, n. c., TUESDAY,

ses, tobacconists or retail dealers shall not
exceed the sum of one thousand dollars.
such apothecaries, confectloners, eating hou-
ses, and retail dealers, shall not be required
to take out or pay for license, any thing in
this act to the contrary Notwithstanding
the amount or estimated amount of such an
nual sales to be ascertained or estimated in
such manner as the Commissioner of Inter
nal Revenue shall prescribe, and so of all
other annual sales or receipts, where the rate
of the license is graduated by the amount of
sales or receipts .
Sec &C. And be it further enacted, That
nothing contained in the preceding sections
of this act, laying duties on licenses, shall
be construed to require license for the sale
of goods, wares and merchandise made or
produced and sold by the manufacturer or
producer at the mandatory or place where
the same is made or produced; to vintners
who sell, at the place where the same is
made, wine of their owu growth; nor to
apothecaries, as to wines or spirituous liq-
uors which they use exclusively in the prep
aration or making up of medicines for sick,
lame, or diseased persons; nor shall the pro-
visions of paragraph number twenty-seven
extend to physicians who keep on hand
medicines solely for the purpose of making
up their own prescriptions for their own
patients.
Dec. o.. AnQ De IL 1urtneT enacted, Inat
license hereinbefore provided for, if granted,
shall be construed to authorize the COM
mencement or continuation of any trade,
business, occupation or employment therein
mentioned, within any State or Territory of
the United States in which it is or shall be
specially prohibited by the laws thereof, or
in violation of the law, of any State or Ter
ritory: Provided, Nothing in this act shall
be held or construed as to prevent the
~ g.
placing a duty, tax or license for State pur-
poses on any business matter or thing on
which a duty tax or license is required to be
paid by this act.
MANUFACTURES, ARTICLES AND
PRODUCTS.
sLECIFIC AND AID vALoREM DUTY.
Sec. 6s. And be it further enacted, That
on and after the st day of August, eighteen
hundred and siXty-two, every individual,
partnership, firm, association or corporation,
(and any word or words in this act indica-
ting or referring to person or persons shall
be taken to mean and include partnerships,
firms, associations or corporations. when not
otherwise designated or manifestly incom-
patible with the intent thereby shall COM
ply with the following requirements that is
to say:
First. Before commencing. or, if already
DeIOre any SuCn
manufacture for which he, she or they may
be liable to be assessed, under the provisions
of this act, and which shall not be different
ly provided for elsewhere within thirty days
after the date when this act shall take ef-
feet, he, she or they shall furnish to the as
sistant assessor a statement, subscribed and
sworn to, or affirmed, setting forth the place
where the manufacture is to be carried on,
name of the manufactured article, the pro-
posed market for the same, whether foreign
or domestic, and generally the kind and
quality manufactured or proposed to be
manufactured.
Second. He shall within ten days after
the first day of each and every month, after
the day on which this act takes effect, as
hereinbefore mentioned, or on or before
day prescribed by the Commissioner of In
ternal Revenue, make return of the products
and sales or delivery of such manufacture in
form and detail as may be required, from
time to time by the Commissioner of Inter
nal Revenue.
Third All such returns, statements de-
scriptions, memoranda, oaths and affirma-
tions, shall be in form, scope and detail, as
may be prescribed from time to time by the
Commissioner of Internal Revenue.
Sec SO. And be it further enacted, That
upon the amounts, quantities, and values of
produce, goods, wares, merchandise, and ar
ticles manufactured and sold, or delivered,
hereinafter enumerated, the manufacturer
thereof, whether manufactured for himself or
for others, shall pay to the collector of inter-
nal revenue within his district, monthly, or
on or before a day to be prescribed by the
Commissioner of Internal Revenue, the du-
ties on such manufactures: Provided, That
when thread is manufactured and sold or
delivered exclusively for knitted fabrics, or
for weaving or spooling, as provided for in
IL sIs ,o% IL,
ties shall be assessed on the articles finished
and prepared for use or consumption to the
party so finishing or preparing the same,
and any party so finishing or preparing any
cloth or other fabrics of cotton, wool, or
other materials, whether imported or other
WISE shall be considered the manufacturer
thereof. for the purposes of this act; and for
neglect to pay such duties within ten days
after demand, either personal or written,
left at his, her or their house or place of
business, or manufactory, tht amount of
such duties may be levied upon the real and
personal property of any such manufacturer.
And such duties, and whatever shall be the
expenses of levy, shall be a lien from the
day prescribed by the Commissioner from
their payment aforesaid, in favor of the Uni
ted States upon the said real and personal
property OF such manufacturer, and such lien
may be enforced by distraint, as provided In
the general provisions OF THIS ACT. Anu
provided further, That in all cases of goods
manufactured in whole or in part upon COM
mission, 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 shal!
be entitled to collect the amount thereof of
the owner or owners, and shall have lien
for the amount thus paid upon the manu-
factured goods: And provided further, That
the taxes on all articles manufactured and
sold in pursuance of contracts bona fide
made before the passage of this act, shall be
paid by the purchasers thereof, under regu-
lations to be established by the Commission
er of Internal Revenue.
Sec. 70. And be it further enacted, That !
for neglect or refusal to pay the duties pro-
vided by this act on manufactured articles, /
as aforesaid, the goods, wares and merchan-
disc manufactured and unsold by such man
ufacturer shall be forfeited. to the United
States, and may be sold OF disposed OF for
the benefit of the same in manner as shall
be prescribed by the Commissioner of Inter
nal Revenue, under the direction of the Sec
retary of the Treasury. In such case the