Year: 1862

4


LAWS OF THE UNITED STATES
Passes as tie Seee~A Session OF the Thirty
Seventh Congress.


(PrWc-No. s7-CoznurDI


MxxryAc1rnns, AHncn AVID paoerc1s-
Specific aad ad valoseA dxy.


Sec. c. Aad b fsvtAey eaaded, That and after
the nrst day Of August eighteen hundred and sixty
every Individual parsnsrshp hrm, association or cor
porats0n land any word words In this act Indicating
or referring 70 or shall be taken 70 mean
and include partnerships, nrms, associations or corlo
Incompatible With the intent thereby shall comply
with the following requirements, that Is 70 say:


First. Before commencing, or, if already commenced,
before continuing such manufacture for which he,
visions u this sct aud which shall not be Inherently
provided for elsewhere within thirty days after the
date when this act ahA take eject, he, she or they
shall furnish the assistant statement sub
Dcrbed ana TO- Affirmed setting forth the place
where the manufacture TO be carried name OF the
manufactured article, the proposed market for the
sams whether foreign domestic, and generally the
ind and quality Manufactured or proposed to be manu-
factured.


Of each and every month after the day which this
act takes effect, hereinbefore mentioned be-
fore day prescribed by the Commissioner Of Internal
Revenue make return Of the products and sales or de-


livery Of such manufacture IN form and detail as may
be required from time 10 time by the Commissioner Of
Internal Revenue.



memoranda, Oaths and afrmations, shall be IN form
scope, and detail as may be prescribed, from time to
time, by the Commissioner Of Internal Revenue


Sec 69 And Be Il fxstAsr esactsd, That upon the
amounts, Quantities, and values Of produce, goods
merchandise and articles manufactured and sod
OF delivered the
thereof whether manufactured for himself for Others
shall pay 10 the collector Of internal revenue within his
dssrct monthly, before day 10 be prescribed
by the Commissoner Of Internal Revenue the duties on
such manufacturer Provided That when thread Is
ufactured and sold delivered exclusively for knitted
fabrics for weaving spoong provided for in the
seventy nth section Of this Act, the duties shall be
assessed the articles finished and prepared for
consumption 70 the party finishing preparing the
same and any party finishing preparing any cloth
or other fabrics Of cotton, wool, or other materials
whether imported otherwise shall be considered the
thereof for the purposes Of this act and
for neglect to pay such duties within ten days after de-
mAnd, either personal written, left ~ his, her
their house place Of business, manufactory the
amount Of such duties be levied upon the real and
personal property Of any such And such
duties and whatever shall be the expenses levy shall
be lien from the day prescribed by the Commissioner
for their Aforesaid favor Of the United States
upon the said real and property OF such
facturer and such lien may be enforced by dstrant
provided In the general provisions Of this act And pro
vded further, That in all cases OF goods manufactured,
in whole or In part, upon commission, or where the
terial 10 furnished by one party and manufactured by
another the manufacturer shall be required 70 pay
under this act the taX hereby imposed such
persons 30 paying the same shall be entitled TO collect
the amount thereof Of the owners and shall
have lien for the amount thus paid upon the manufac
tured goods And provided further, That the taxes
all articles end sold pursuance of
tracts bona nds made before the passage Of this
shall be paid by the purchasers thereof under regua
tons TO be established by the Commissioner Of Internal
Revenue.


Sec 70. And Be Il further enacted That for neglect
refusal to pay the duties provided by this act
ufactured articles aforesaid the goods, and
merchandise manufactured unsod by such manufac
turer shall be forfeited to the United States and may
be sold disposed Of for the benefit of the same
shall be prescribed by the Commissioner Of
Internal Revenue under the direction Of the Secretary
Of the Treasury In such the collector deputy
collector may take possession Of said articles and may
maintain such possession in the premises and buildings
where they may have been manufactured deposited
may be. He shall summon giving notice Of less
two nor more than ten days. the parties in
sion Of said goods enonng them TO appear before the
assessor assistant at day and hour such
summons nxed, then and there to show cause il any
there be- why for such neglect REFUSAL such articles
should not be declared forfeited to the United States
Such parties interested shall be deemed
the manufacturers Of the same, the articles shall be
At the time Of taking such upon the premises
where manufactured; they shall at such time have
been from the place Of manufacture the parties
interested shall be deemed to be the person whose
custody possession the articles shall then he Such
summons shall be served upon such parties in person.
es:yins VI M II thereof q: the place S be drec
ted In such party place can be found, which
fact shall be determined by the collectors return the
| summons, such notice, In the nature Of summons,
shall be given by advertisement for the term Of three
weeks in newspaper in the county nearest to the
place Of such sale IT, at or before such hearing such



tant shall adjudge the summons and notice.
vice and return OF the same to be sufficient the said
articles shall be declared forfeit and shall be sold dis
posed Of turned to the of any department Of
the Government may be directed by the Secretary
Of the Treasury, who may require Of any officer Of the
Government INTO whose possession the same may be
That the proceeds Of the sale Of said articles if any
there be after deductng the duties thereon together
with the expenses Of summons advertising, and sale,
the Of the value Of said articles after deduct
the duties and accrued thereon when turn
ed to the Of any Department of the Govern
ment shall be refunded and paid to the manufacturer
ticles when seized The Commissioner OF Internal
Revenue, with the approval OF the Secretary Of the
do justice in the premises II the forfeiture shall have
been wrongly declared and sale made the Secretary is
hereby authorized the specific articles cannot be
restored 70 the party aggreved in good order and
condition as when seized, TO make to such party in
money his loss and damage from the contingent fund
his Department. Immediate return Of seizures
fsited shall be made to the Commissioner Of Internal
Revenue by the collector or deputy collector who shall
make any such seizure Articles which the collector
may adjudge pershable may be sold disposed OF be
fere declaration Of forfeiture Said sales shall be made
a public auction and notice thereof shall be given
the same manner as is provided in this section in
forfeiture.


Sec II. And be further enacted That any violation
Of refusal TO comply with the provisions Of the sixty
eighth section Of this shall be good for SEIZURE
and forfeiture, substantially in manner detailed il
the section next preceding this Of all manufactured
tces liable 70 be assessed under the provisions Of thi
act and NOT otherwise provided for and such violation
or refusal 10 comply shall further make any party q
violating or refusing TO comply liable to fine Of fv
hundred dollars to be recovered in and form
provided in this act.


Sec 70 And BE- further enacted That in case Of tn
manufacture and sale delivery Of any goods wares
merchandise, or articles a. hereinafter mentioned, with
out compliance the part Of the party manufactur


ing the same with all or any Of the requirements
regulations prescribed in this in relation thereto th
assistant assessor may, upon such information h
may have, assume and estimate the amount and valu
Of such manufactures and upon such assumed amour
the duties and said duties shall be collected


like manner IN the provisions Of this rela
tion thereto had been complied with and to such art
cles all the foregoing provisions for liens fines
ties, and forfeitures, shall in like manner apply.


Sec. i3 And Be further enacted, That all good;
| wares, and merchandise, articles manufactured
her, or their own use consumption, and all good


wares and merchandise articles or


and sold except spirituous and malt liquors. and maj


ufacsured tobacco. where the annual product shall
exempt from duty Provided hat this shall not appl


to any business transaction where party furnis


e the materials any part thereof and employs


other party 10 manufacture, make finish the good


wares and merchandise articles pay ing promisir
to pay therefor and receiving the goods wares, ar
merchandise or articles.


Sec. Il. Aad Be fsvtAer enacted, That the value


quantity Of the goods and merchandise required


be stated, aforesaid and subject ad valorem
", shall be estimated by the actual made by q
manufacturer or by his her, their agent, pers
or persons acting in his her their behalf and whe
such goods wares and merchandise have been remove
for consumption for delivery Others or placed
shipooard or no longer within the custody and
troll OF the manufacturer manufacturers, his


agent, not being in his her, their factory


or warehouse the value shall be estimated BY the ave


age Of the market value OF the like goods wares a
| merchandise, during the time when the same wou