The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-30
RALEIGH, n. c., TUESDAY,

ed in that behalf shall be given, and of whom
payment of such tax shall be demanded.
Sec. ia And be it further enacted, That
all articles upon which duties are imposed
by the provisions of this act, which shall be
found in the possession. of any person or per-
sons for the purpose of being sold by such
person or persons in fraud thereof and with
the design to avoid payment of said duties,
may be seized by any collector or deputy
collector who shall have reason to believe
that the same are possessed for the purpose
aforesaid, and the same shall be forfeited to
the United States And the proceedings to
enforce said forfeiture shall be in the nature
of a proceeding in rem in the circuit or dis
trict court of the United States for the dis
trict where such seizure is made, or in any
other court of competent jurisdiction. And
any person who shall have in his possession
any such articles for the purpose of selling
the same with the design of avoiding pay
mcnt of the duties imposed thereon by this
act, shall be liable to penalty of one hun
dred dollars, to be recovered as hereinbefore
provided.
APPROPRIATION.
Sec. 115 And be it further enacted, That
the payment of the assessors, assistant asses
sors collectors, and deputy collectors shall
be paid, out of the accruing internal duties
or taxes before the same is paid into the
treasury, according to such regulations as the
Commissioner of Internal Revenue, under the
direction of the Secretary of the Treasury,
shall prescribe; and for the purpose of pay
ing the Commissioner of Internal Revenue
and clerks, procuring dies, stamps, adhesive
stamps, paper, printing forms and rcgula-
tions, advertising, and any other expenses of
carrying this act into effect, the sum of five
hundred thousand dollars be, and hereby is,
appropriated, or SO much thereof as may be
necessary.
ALLOWANCE AND DRAWBACK.
Sec. 116. And be it further enacted, That
from and after the date which this act
takes effect there shall be an allowance or
draw wback all articles which any in
ternal duty or tax shall have been paid, eX-
cept raw or unmanufactured cotton, equal in
amount to the duty or tax paid thereon, and
more, when exported, the evidence that
any such duty or tax has been paid, to be
furnished to the satisfaction of the Commits
sioner of Internal Revenue, by such person or
persons as shall claim the allowance or draw
back, and the amount to be ascertained under
such regulations shall. from time to time,
be prescribed by the Commissioner of Internal
Revenue, under the direction of the Secretary
of the Treasury, and the same shall be paid
by the warrant of the Secretary of the Treas
urN on the treasurer OF the United states,
out of any money arising from internal duties
not otherwise appropriated: Provided, That
no allowance or drawback shall be made or
had for any amount claimed or due less than
twenty dollars, anything IN this act to the
contrary notwithstanding: And provided
further, That any certificate of drawback for
goods exported, issued in pursuance of the
provisions of this act, may, under such regu-
lations as may be prescribed by the Secretary
Of tho |, fho
or his deputy in payment of duties under
this act. And the Secretary of the Treasury
may make such regulations with regard to
the form of said certificates and the issuing
thereofas, in his isiudgment may be necessary !;
And provided, further, That in computing
the allowance or drawback upon articles
manufactured exclusively of cotton when ex-
ported, there shall be allowed, in addition to
the three per centum duty which shall have
been paid on such articles, drawback of five
mills per pound upon such articles, in all
cases where the duty imposed by this act
upon the cotton used in the manufacture
thereof has been previously paid the amount
of said allowance to be ascertained in such
manner as may be prescribed by the Com
missioner of Internal Revenue, under the
direction of the Secretary of the Treasury.
Sec. 1T. And be it further enacted, That
if any person or persons shall fraudulently
claim or seek to obtain ali allowance or draw
back on goods, wares, merchandise, on
which no internal duty shall have been paid,
or shall fraudulGntly claim any greater al
lowance or drawback than the duty actually
paid, as aforesaid, such person or persons
shall forfeit triple the amount wrongfully or
traudulently claimed or sought to be obtain
ed, or the sum of five hundred dollars at the
election of the Secretary of the Treasury, to
ne recovered as in other cases of forfeiture
provided for in the general provisions of this
act.
Sec 11S And be it further enacted. That
the sum of sixty thousand dollars, appropri-
ated to complete the capitol in New Mexico,
by the second section of an act of Congress
approved June twenty-five, eighteen hundred
and sixty, and the sum of fifty thousand dol
lars, appropriated for military roads in New
Mexico, by act of Congress approved March
two eighteen hundred and siXty-one. be- and
the same are hereby, credited to the Territory
of New Mexico in payment of the direct
nual tax of siXty-two thousand six hundred
and forty-eight dollars levied upon said Ter
ritory under the eighth section of an act of
Congress approved August five, eighteen
hundred and sixty-one, to be taken up on ac
count of said direct tax under said TACT as
the same may fall due to the United States
from said Territory.
Sec. 49, And be it further enacted, That
so much of an act entitled {" An act to pro-
wac increased revenue from imports, to pay
interest on the public debt, and for other
purposes" approvid August fifth, eighteen
hundred and sixty-one, as imposes direct
tax of twenty millions of dollars on the
United States, shall he held to authorize the
levy and collection of one tax to that amount:
and no other tax shall be levied under and
by virtue thereof, until the first day of April
eighteen hundred and sixty-fve, when the
same shall be in full force and effect.
Approved, July 1, 1862.
CHAP. CXX.-[Concluded