Year: 1866

then and there to show cause, if any there
be, why for such neglect or refusal such ar
ticles should not be declared forfeited to the
United States. Such persons or parties in
terested shall be deemed to be the manufac-
turers of the same, if the articles shall be at
the time of taking such possession upon the
premises where manufactured; if they shall
at such time have been removed from the
place OF manufacture, the parties interested
snail be deemed to be the person in whose
custody or possession the articles shall then
be. Such summons shall be served upon
such parties i'll person, or by leaving copy
thereof at the place of abode or business of
the party to whom the same may be direct
ed. In case no such party or place can be
found, which fact shall be determined by
the collectors return on the summons, such
notice, in the nature of a summons. shall be
given by advertisement for the term of three
weeks in one newspaper in the county near
est to the place of such sale. If at or before
such hearing such duties shall not have been
paid, and the assessor or assistant assessor
shall adiudge the summons and notice, SER
vice and return of the same, to be sufficient,
the said articles shall be declared forfeit and
shall be sold, disposed of or turned over to
the use of any department of the govern
ment, as may be directed by the Secretary
OF the Treasury, who may require of any of
fcer of the government into whose posses
sion the same may be turned over the proper
voucher therefor: Provided, That the pro
ceeds of the sale of said articles, if any there
be after deducting the duties thereon, to-
gether with the expenses of summons, adj
vertising and sale, or the excess of the value
OF said articles. after deducting the duties
and expenses accrued thereon, when turned
over to the use of any department of the
government, shall be refunded and paid to
manufacturer nr tn in 1vhN
custody or possession the articles were when
seized. The Commissioner of Internal Rev.
enue, with the approval of the Secretary of
the Treasury, may review any such case of
forfeiture, and do justice in the premises
II the forfeiture shall have been wrongly de-
clared, and sale made, the Secretary is here
by authorized in case the specific articles
cannot be restored to the party aggrieved in
as good order and condition as when seized,
to make up to such party in money his loss
and damage from the contingent fund of
his department, Immediate return of seiz-
ures SO forfeited shall be made to the Com
missioner of Internal Revenue by the collec-
tor or deputy collector who shall make any
such seizure. Articles which the collector
may adjudge perishable may BIZ sold or dis
posed of before the declaration of forfeiture
Said sales shall be made at public auction,
and notice thereof shall be given in the same
manner us is provided in this section in case
of forfeiture.


Sec. II. And be it further enacted, That
any violation Of or refusal to comply with,
the provisions of the sixty-eighth section of
this act, shall be good cause for seizure and
forfeiture, substantially in manner as detail
ed in the section next preceding this, of all
manufactured articles liable to be assessed
under the provisions of this act, and not
otherwise provided for; and such violation
or refusal to comply shall further make any
party so violating or refusing to comply
liable to fine of five hundred dollars, to be
recovered in manner and form as provided
in this act.


Sec r. And be it further enacted, That
in case of the manufacture and sale or de
livery of any goods, wares, merchandise, OIL
articles as hereinafter mentioned, without
compliance on the part of the party manufac
turing the same with all or any of the re
quirements and regula lions prescribed in thi:
act in relation thereto, the assistant assessor
may, upon such information as he may have
assume and estimate the amount and value
of such manufactures, and upon such assumed
amount assess the duties, and said duties
shall be collected in like manner as in case
the provisions of this act in relation thereto
had been complied with, and to such articles
all the foregoing provisions for liens, fines
penalties, and forfeitures, shall in like man.
ner apply.


Sec. rs. And be it further enacted, That
all goods, wares and merchandise, or articles
manufactured or made by any person or
persons not for sale but for his, her, or their
own use or consumption, and all goods,
wares, and merchandise, or articles manu-
featured or made and sold, except spirituous
and malt liquors. and manufactured tobacco,
where the annual product shall not exceed
the sum of six hundred dollars, shall be and
are exempt from duty Provided, That this
shall not apply to any business or transaction
where one party furnishes the materials, or
any part thereof, and employs another party
to manufacture, make, or finish the goods,
wares, and merchandise or articles, paying
or promising to pay therefor, and receiving
the goods, wares, merchandise articles


Sec. "a And be it further enacted, That
the value and quantity of the goods, wares,
and merchandise required to be stated, as
aforesaid. and subject to an ad valorem duty,
shall be estimated by the actual sales made
by the manufacturer, or by his, her, or their
agent, or person or persons acting in his, her,
or their behalf; and were such goods, wares,
and merchandise have been removed for con-
sumption, or for delivery to Others, or placed
on shipboard, or are no longer within the
custody and control of the manufacturer or
manufacturers, or his or their agent, not be-





house, the value shall be estimated by the
average Of the market value of the like goods,
wares, and merchandise during the time
when the same would have become liable to
and charged with duty.


Sec. rs. And be it further enacted, That
from and after the said first day of August,
eighteen hundred and sixty-two, upon the
articles, goods, wares, and ndmerchandise, here
inafter mentioned, which shall thereafter be
produced and sold, or be manufactured or
made and sold, or removed for consumption,
or for delivery to Others than agents of the
manufactures or producer within the United
States or Territories thereof, there shall be
levied, collected, and paid the following
dnties, to be paid by the producer or manu-
facturer thereof, that is to say:


On candles, of whatever material made,
three per centum ad valorem:


On all mineral Goals, except such as are
known in the trade as pea coal and dust coal,
three and half cents per ton: Provided,
That for all contracts of lease of coal lands
made before the first day of April, eighteen
hundred and sixty-two, the lessee shall pay
the tax:


On lard oil, mustard-seed oil, linseed oil,
and on all animal or vegetable oils not ex-
LII g. IL NH of thoy