Page:United States Statutes at Large Volume 12.djvu/491

 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 461 the Oommissionerof Internal Revenue, under the direction of the Secre- P¤‘°<>¢édi¤8¤ i¤ tary of the Treasury. In such case the colleemr or deputy collector may °”° ?f f°rf°m"°' take possession of said articles, and may maintain such possession in the 8mm' premises and buildings where they may have been manufactured, or deposited, or may be. He shall summon, giving notice of not less than two, Notice to nor more than ten days, the pm-ties in possession of said goods, enjoining °‘"‘°"“· them to appear before the assessor, 0I‘·8»SSiSt&l'It assessor, at a. day and hour in such summons fixed, then and there to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United States. Such persons or parties interested shall be Who fo b¤ deemed to be the manufacturers of the same, if the articles shall be at the time of taking such possession upon the premises where manufactured; goods. if they shall at such time have been removed from the place of manufacture, the parties interested shall be deemed to be the person in whose custody or possession the articles shall then be. Such summons shall be S¤¤¤¤<>¤¤» lm" served upon such parties in person, or by leaving a copy thereof at the °°"°d‘ place of abode or business of the party to whom the same may be directed. In case no such party or place can be found, which fact shall be determined by the c0llector’s 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 nearest to the place of such sale. It] at or before such hearing, such duties shall not have been paid, and the assessor or assistant assessor shall adjudge the summons and notice, service aud 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 Sale. of any department of the government, as 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 turned over the proper voucher therefor: Provided, That the proceeds of the sale of said articles, if any E¤°°s*L°Y P"" there be after deducting the duties thereon, together with the expenses of ::?::dt;d_° summons, advertising, 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 the manufacturer, or to the person in whose custody or possession the articles were when seized. The Commissioner of Internal Revenue, C°m“!L"l°”“" with the approval of the Secretary of the Treasury, may review any such was case of forfeiture, and do justice in the premises. If the forfeiture shall have been wrongly declared, and sale made, the Secretary is hereby au thorized, 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 seizures so forfeited 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 lferishable adjudge perishable may be sold or disposed of before declaration of for— “'“°l°‘· feiture. Said sales shall be made at public auction, and notice thereof selestepe by shall be given in the same manner as is provided in this section in ease of P¤bh° **“°¤°¤· forfeiture. Sxac. 71. And be it further enacted, That any violation of, or refusal m;i';gl;¥);?;l;°‘ to comply with, the provisions of the sixty-eighth section of this act, shall wich, gw, 1,,0. be good cause for seizure and forfeiture, substantially in manner as de- visigms og Ggfh tailed in the section next preceding this, of all manufactured articles liable ;;f_'°“ ° t '“ 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 a iine of five hundred dollars, to be recovered in manner and form as provided in this act. Sec. 72. And be it fi¢riher enacted, That in case of the manufaeture If goc<}s,t&ca and sale or delivery of any goods, wares, merchandise, or articles as here- §‘;_;‘" inafter mentioned, without compliance on the part of the party manufac- without paying