The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-05
CHAP. CLXXXIV.-ooNTINUED.

ternal Revenue to support the Government, to
nav Interest on the Public Debt and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof
That section forty eight be amended by striking
out all after the enacting clause and inserting the
following: That all goods, wares, merchandise,
articles, or Objects on which taxes are imposed
by the provisions of law, which shall be found in
the possession, or custody, or within the control
of any person or persons in fraud of the internal
revenue laws, or with design to avoid payment of
said taxes, may be seized by the collector rdep-
uty collector of the proper district or by such
specially authorized by the commissioner of in
ternal revenue for that purpose, and the same
shall be forfeited to the United States; and also
all raw materials found in the possession of any
person persons intending to manufacture the
same into articles of kind subject to tax for the
purpose of fraudulent[ly] selling such manulac
tured articles, or with design to evade the pay
ment of said tax; and also all tools, implements,
instruments, and personal property whatsoever,
in the place or building or within any yard or en-
closure where such articles such raw materi-
ais shall be found, may also be seized by any col
lector or deputy collector, aforesaid, and the
same shall be forfeited as aforesaid and the pro-
ceedipgs enforce said forfeiture shall be in the
nature of proceeding in rem in the circuit or
district court of the United States for the district
where such seizure is made, or in any other court
of competent jurisdiction. And any person who
shall have in his custody or possession any. such
subject to tax aforesaid, for the purpose of sell
ling the same with the design of avoiding pay
rpent of the taxes imposed thereon shall be liza
Jle to a penalty of five hundred dollars, or not
less than double the amount OF taxes fraudulently
attempted to be evaded, to be recovered in any
court of competent jurisdiction and the goods,
wares, merchandise articles, or objects, which
shall be so seized by any collector or deputy col
lector, may, at the option of the collector be de-
lvered to the marshal of said district, and remain
in the care and custody of said marshal, and IN
der his control until he shall obtain possession
by process of law, and the cost of seizure made
-, hall ho 10 Al.
court: Provided, That when the property SO sci
zed may be liable to perish become greatly re-
duced in price or value by keeping, or when it
cannot be kept without great expense, the owner
thereof the collector, or the marshal of the dis
trict, may apply to the assessor of the district
to examine said property; and if in the opinion
of said assessor it shall be necessary that the said
property should be sold to prevent such waste or
expense, he shall appraise the same; and the
owner thereupon shall have said property return
ed to him upon giving bond in sIch form as may |
be prescribed by the commissioner of internal |
revenue, and in an amount equal to the apprai- |
sed value, with such suretieS the said assessor
shall deem good and sufficient, to abide the final |
order. decree or Judgement of the court having |
cognZance of the sase, and to pay the amount of |
said appraised value to the collector, marshal, or |
otherwise, as he may be ordered and directed by |
the court, which bond shall be filed by said asses
scr with the United States district-attorney for |
the district in which said proceedings in rem NAV
be commenced: Provided further, That in case
said bond shall have been executed and the prop
the process aforesaid the marshal shall give no.
tice of the tendency of proceedings in court to
the parties executing said bond, by personal SER
vice publication, and in manner and form as
the court may direct, and the court shall thereup-
on have jurisdiction of'said matter and parties in
the same manner as if such property had been
seized by virtue of the process aforesaid. But if
said owner shall neglect refuse to give said |
bond, the shall issue to the collector or
marshal aforesaid an order to sell the same; and
the said collector or marshal shall thereupon ad-
vers and sell the said property at public auction
in the same manner as goods may be sold on final
execution in said district; and the proceeds of
the sale, after deducting the reasonable costs of
the seizure and sale, shall be paid to the court
aforesaid, to abide its final ORDER decree, or udg
ment
That section fifty-three, fifty-four, fftv-fye.
ffty-siX, tiftyseven, ffty-nine, sixty-two sixty
three, sixtyfour, sixty sixty siX, siXty-seven-
siXty-eght sixty-nine, and seventy, be, and the
same are hereby, repealed, to take effect on the
first day of September, eighteen hundred and
siXty-six.
That section seventy-one be amended by strik-
ing out all after the enacting clause and inserting
in lieu thereof the folio wing That no person. !
firm, company, or corporation shall be engaged
in, prosecute, carry any trade, business or
profession, hereinafter mentioned and described
until he or they shall have paid special tax
therefor in the manner hereinafter provided
That section seventy-two be amended by strik-
ing out all after the enacng clause and inserting
in lieu thereof the following That every person.
firm, company, or corporation engaged in any
trade business, or profession, which u special
register As |
sistant assessor of the assessment district, first
his or their name or style, and IL of Il firm or
company, the names OF the several persons con-
shutting such firm company, and their places
of residence; second, the trade, business, or pro-
tession is to be carried on; third, if rectifier
the number of barrels he designs to rectify; if |
pedler, whether he designs to travel on foot or
with one, two, or more horses or mules: if an |
innkeeper, the yearly rental value of the house
and property to be occupied for said purpos All
of which facts shall be returned duly certified by
such assistant |
collector of the district and the special tax shall
be paid to the collector or deputy collector of the
business, or profession, who shall give receipt
therefor.
That section seventy three be amended by stri-
king out all after the enacting clause and inscr-
ting in lieu thereof the following: That any one
who shall exercise or curry on any trade, bust
ness, profession, or do any act hereinafter men,
toned, for the exercising, carrying on, or doing
of which special tax is imposed by law, without
thereof as in that behalf required shall
for every such offence besides being liable to tie
of the tax, be subject to Imprisonment
exceeding five hundred dollars, or both, and such
fine shall be distributed between the United
States and the intormcr, there be any, as provi-
ded by law.
That section seventy-four be amended by strik-
ing out all after the enactng clause and inserting
in lieu thereof the following That the reccipt |
for the payment of any special tax shall contain
and set forth the purpose, trade, business or pro-
fession for which such tax is paid, and the name
ing the same; if by q rectifer the QUANTITY of -
spirits intended to be rectifed; if by pedler.
whether for travelling on foot with one, or two,
or more horses or mules, the time for which nav.
mentis made, the date Or time OF payment and
Except in case OF anctioneers, produce brokers
commercial brokers, patent-right dealers. photo. |
graFhers, builders, insurance agents, insurance
brokers, and peders) the place at which the trade
business, or profession for which the tax is paid
shall be carried on :: Provided, That the payment
OF the special tax herein imposed shall not exempt
from an additional special tax the person or per
sons, except lawyers, physicians. surgeons den
lists, cattle brokers, horse dealers, peders pro
1uce brokers, commercial brokers, patent,,rigbt
1ealers, photographers, builders insurance agents
insurance brokers, and auctioneers, or firm com
oany or corporation doing business in any other
place than that stated; but nothing herein con-
aimed shall require special tax for the STORAGE
If goods, wares, or merchandise in other places
han the place of business, nor for the sale nv 1
or producers of their own goods
Vares, and merchandise, 1.-THE place of produc, !
ion or manufacture, and at their principal office
r place OF business, provided no goods, wares.
r merchandise shall be kept except az samples
said Office or place of business And every ,
erson exercising or carrying on any trade, bust
less, or procession, or doing any act for which a
pecia1 tax is imposed, shall, on demand of anv 7
Mcer OF internal revenue, produce and exhibit
ne receipt tor payment of the tax and unless he
hall do so may be taken and deemed not to have
aid such tax. And in case any pedler shall re. ,
lse to exhibit his or her receipt, as aforesaid
hen demanded by any officer of internal revenue
lid officer may seize the horse or inule waron