Page:United States Statutes at Large Volume 13.djvu/44

 16 THIR.TY—EIGHTH CONGRESS. Sess. I. Ch. 20. 1864. section of this act, there shall be levied, oollcoted, and paid upon all cotton produced or sold and removed for consumption, and upon winch no duty has been levied, paid, or collected, :1 duty of two cente per pound; and such duty shall be and remain a lien thereon unul sand duty shall hare been paid, in the possession of any person whomsoever. And further, 1f Penalty for re- any person or persons, corporation or assocxatnon of persons remove, ;>::*:’:· carry, or transport the same, or procure any other party or p;;t1esi no 8V3M &c  duty remove, oarry, or transport the same from the place of ns pr ucuon, with the mtont to evade the duty thereon, or to defraud the government, before said duty shall have been paid, such person or persons, corporation, or association of persons shall forfeit and pay to the United btatos double the amount of said duty, to be recovered in any court of compe- Comm sold by tent jurisdiction: Provided, That all cotton sold by or on account of the €°"°"““°“"· government of the United States shall be free and exempt from duty at the time of and after the sale thereof; and the same shall be marked free, and the purchaser furnished with such a bill of sale as shall clearly and accurately describe the same, which shall be deemed and taken to be u permit authorizing the sale or remoyal thereofZ Duty to be S120. 5. And be it further enacted, That every collector to whom any L"£;f°g:“ *h° duty upon cotton shall be paid shall mark the bolest or rather [other] '  packages, upon which the duty shall have been pwd, m such manner as may clearly indicate the payment thereof; and shall give to the owner, or Permit for re- other person having charge of such cotton, a permit for the removal ‘“°"“l· of the same, stating therein the amount and payment of the duty, the time and place of payment, the weight and marks upon the bales and packages, so that the same may be fully identilied. Whenever any Duties of as- cotton, the product of the United States, shall arrive at any port of the isis; 3;*;:3; United States from any state in insurrection against the government, mg and G01km_ the assessor or assistant assessor, under the act referred to ID the first secing the duty. tion of this act, shall immediately assess the taxes due thereon, and shall, without delay, return the same to the collector or deputy collector of said district, and the said collector or deputy collector shall demand of the owner or other person having charge of such cotton, the tax imposed by this act, and assessed thereon, unless evidence of previous payment of said tax shall be produced, under such regulations as the commissioner of internal revenne, by the direction of the Secretary of the Treasury, shall from time to time prescribe; and in case the tax so assessed shall not be paid to such collector within thirty days after demand, the collector or deputy collector, as aforesaid, shall institute proceedings for the recov— cry of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made. Dmwback Sec. 6. And bait further enacted, That, from and after the date on which this act takes effect, in computing the allowance or drawback upon articles manufactured exclusively of cotton when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a drawback of two cents per pound upon such articles in all cases where the duty imposed by this act upon the cotton used in the manufacture thereof shall be satisfactorily shown to have been previously paid, the amount of said drawback to be ascertained in such manner as may be prescribed by the commissioner of internal revenue, under the direction of the Secretary of the Treasury. Adamo,,,,] Sec. 7. And be it further enacted, That, from and after the passage of quties on gis- this act, in addition to the duties heretofore imposed by law, there shall “u"d ‘P‘"‘*‘ be levied, collected, and paid on spirits distilled from grain or other materials, whether of American or foreign production, imported from foreign countries previous to the first day of July next, of first proof, a duty of forty cents on each and every gallon, and no lower rate of duty shall be levied or collected than upon the basis of first proof; and shall be increased in proportion for any greater stnngth than the strength of first proof; and