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of rendering the accounts of the articles so chargeable with duty, required to be rendered by the second section of this act, or without deduction at the next subsequent time prescribed for rendering such accounts.
Sec. 2. And be it further enacted, That every person who, from and after the expiration of ninety days subsequent to the passing of this act, stills, &c. to shall be the owner or occupier of any building, or vessel, or machine, im- give bonds, &c. plement or utensil, used or intended to be used for the manufacturing or making of such goods, wares and merchandise, or either of them, or who shall have such building, or vessel, or machine, implement or utensil under his superintendence, either as agent for the owner or on his own account, shall before the expiration of the said ninety days, and every person who, after the expiration of the said ninety days, shall use or intend to use any building, or vessel, or machine, implement or utensil, as aforesaid, either as owner, occupier, agent, or otherwise, shall before he shall begin so to use, or cause the same so to be used, give bond, with at least two sureties, to the satisfaction of the collector of internal duties for the district in which the same shall be situate, in a sum not less than the computed duties for one year, nor less than one hundred dollars, that he will, before using or causing the same to be used, make Conditions true and exact entry and report in writing to the said collector of prescribed. every such building, or vessel, machine, implement, or utensil, owned, occupied, or superintended by him, with the size thereof, the names of the owner, occupier, agent, and superintendent, the place where situate, and the manner in which, and the time for which, not exceeding one year, it is intended to employ the same, with the denominations and quantities of the articles manufactured or made as aforesaid, which he may have on hand, with the value thereof; that he will, thereafter, before using or causing the same to be used, make like entry and report of any other building, or vessel, machine, implement or utensil, used or intended to be used as aforesaid, that he may own, occupy, or have the agency or superintendence of, with the size thereof, the names of the owner, occupier, agent and superintendent, the place where situate, and the manner in which and the time for which, not exceeding one year, it is intended to employ the same, with information from time to time of any change in the form, size, agency, ownership, occupancy or superintendence which all or either of the said buildings or vessels, machines, implements or utensils may undergo: that he will from day to day, so long as he may use the same, enter or cause to be entered, in a book or books to be kept by him for that purpose, and which shall be open at all times between the rising and setting of the sun for the inspection of the said collector, who may take any minutes, memorandums or transcripts thereof, the denorninations and quantities of the articles manufactured or made, and will render to the said collector, on the first day of January, April, July, and October, in each year, or within ten days thereafter, a general account in writing, taken from his books, of the denominations and quantities of the said articles, with the aggregate value thereof, for three mɔnths preceding said days, or for such portion thereof as may have elapsed from the date of said entry and report to the said day which shall next ensue: that he will, at the said times, deliver to the said collector the original book of entries, which book shall be retained by said officer: that he will likewise, from day to day, enter or cause to be entered, in a book or boɔks to be kept by him for that purpose, and which shall be open at all times, between the rising and setting of the sun, for the inspection of the said collector, who may take any minutes, memorandums or transcripts thereof, the denominations and quantities of all the hereinbefore enumerated manufactured articles sold, with the price for which the same were sold, specifying in each sale the name of the person to whom sold, where the amount sold shall exceed ten dollars in value: and that he will render to the said collector, at the time of rendering the said general accounts,
a statement in writing, taken from said book or books, in which there shall be specified the denominations and quantities of all such manufactured articles sold on each day, stating distinctly each sale, with the name of the purchaser, and the denominations and quantities sold, and price, where the same shall exceed ten dollars, and the aggregate denominations and quantities, with the aggregate value of all other sales: that he will verify, or cause to be verified, the said entries, reports, books, general accounts, and statements, on oath or affirmation, to be taken before the collector, or some officer authorized by law to administer the same, according to the form required by this act, where the same is prescribed; and that he will pay to the said collector the duties which by this act ought to be paid on the articles so manufactured, and in the said account mentioned, if not exceeding twenty dollars, at the time of rendering an account thereof, with a deduction of two per centum, and if exceeding twenty dollars, either at said time, with a like deduction, or at the next subsequent time prescribed for rendering such accounts without deduction; and the said bond may, from time to time, at the discretion of the collector, be renewed or changed in regard to the sureties and penalties thereof. And every such person, whether owner, occupier, agent, or
superintendent as aforesaid, shall, at the time of making the entry and Licenses to
report first before stated, obtain agreeably thereto a license for employing, be taken out ac- for a term not exceeding one year, such buildings, or vessels, or machines, cording to en- implements, or utensils, describing the same, with the use to which they tries, &c.
are to be applied, the place where situate, the name of the owner, occupier, agent, or superintendent, and the term for which it is intended to use the same; which license the said collector is hereby empowered and directed to grant. · And a like license, for any term not exceeding a year, shall be obtained and granted on a like report and entry made at any time thereafter, without requiring a new bond, so long as the bond aforesaid shall remain in force; which licenses shall be signed by the commissioner of the revenue, and countersigned by the collector who
shall issue the same. Entries to be Sec. 3. And be it further enacted, That the entries made in the verified by books required to be kept by the second section of this act, shall
, on the oaths of the parties making
said first days of January, April, July, and October, or within ten days them.
after each of the said days, be verified by the oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which qualification shall be certified at the end of such entries by the collector, or officer administering the same, and shall be in substance as follows: “I (or we) do swear (or affirm) that the foregoing entries were made by me (or us) on the respective days specified, and that they state, according to the best of knowledge and belief, the whole quantities and denominations, with the value thereof, of the manufactured (or sold as the case may be) by
, in the of In case the Sec. 4. And be it further enacted, That, the owner, occupier, agent or original entries superintendent aforesaid, shall, in case the original entries required to are not made, the oath or affirbe made in his books by the second section of this act, shall not be made mation of the by himself, subjoin to the oath or affirmation of the person by whom
they were made, the following oath or affirmation, to be taken as aforesubjoined. said: “
do solemnly swear (or affirm) that to the best of knowledge and belief, the foregoing entries are just and true, and that have taken all the means in
power to make them so." Delinquents
Sec. 5. And be it further enacted, That in all cases in which the duties to pay an addi. aforesaid shall not be duly paid, the person chargeable therewith shall pay, age.
in addition, ten per centum on the amount thereof; and in case such duties, with said addition, shall not be paid within three months from the time the said duties ought to be paid, the collector for the district shall make a personal demand of the same of such person, or by notice in
owners to be
writing, left at his dwelling, if within the collection district, and if not al the manufactory owned or superintended by such person; and in case of refusal or neglect to pay the said duties, with the addition, within ten days after such demand or notice, the amount thereof shall be recovered by distress and sale of goods, chattels, and effects of the delinquent; and in case of such distress, it shall be the duty of the officer charged with the collection, to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer Additional making such distress, shall be left with the owner or possessor of such penalties. goods, chattels, or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be publicly posted up at two of the taverns nearest to the residence of the person whose property shall be distrained, or at the courthouse of the same county, if not more than ten miles distant; which notice shall specify the articles distrained, and the time and place proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distress: Provided, That in any case of distress for payment of the
Proviso. duties aforesaid, the goods, chattels or effects so distrained, shall and may be restored to the owner or possessor, if, prior to the day assigned for the sale thereof, payment or tender thereof shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expenses of removing and keeping the goods, chattels or effects so distrained, as may be allowed in like cases, by the laws or practice of the state or territory wherein the distress shall have been made; but in case of non-payment or tender as aforesaid, the said officer'shall proceed to sell the said goods, chattels, or effects, at public auction, and shall and may retain from the proceeds of such sales the amount demandable for the use of the United States, with the necessary and reasonable expenses of distress and sale, and a commission of eight per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels or effects, shall have been distrained: Provided, That it shall not be lawful to make distress of beasts of the plough necessary for the cultivation of improved lands, arms, or household furniture, or apparel necessary for a family. Sec. 6. And be it further enacted, That all goods, wares, and mer
Goods upon chandise, which shall be manufactured or made within the United States,
have not been or the territories thereof, the duties on which shall not have been duly paid to be forpaid or secured, according to the true intent and meaning of this act, feited. shall
, together with the vessels containing the same, be forfeited, and may be seized as forfeited by any collector of the internal duties, and held by him until a decision shall be had thereon, according to law; Provided, That said goods, wares, and merchandise, shall not be liable to be forfeited in the hands of a bona fide purchaser, who shall have purchased the same without knowledge of the duties not being paid, or secured to be paid. And if any person shall conceal or buy any goods, wares, and merchandise, as aforesaid, knowing them to be liable to seizure and forfeiture under this act, such person shall, on conviction thereof, forfeit and pay a sum double the value of the goods so concealed or purchased. Sec. 7. And be it further enacted, That the owner, occupier, agent,
Penalties for or superintendent, as aforesaid, of or for any such building, or vessel, neglecting to
make entries, machine, implement, or utensil, used in the manufacture or making of &c. any of the said goods, wares, and merchandise, who shall wilfully neglect or refuse to make true and exact entry and report of the same, or to do or cause to be done any of the things by this act required to be done as aforesaid, excepting to pay the duties hereby laid in cases where the hond required by the second section of this act has been given, shall
Duties payable upon
forfeit, for every such neglect or refusal, all the goods, wares, and inerchandise, manufactured or made by or for him, with the vessels containing the same, and the vessels, machines, implements, or utensils, used in said manufacture or making, together with the sum of five hundred dollars, to be recovered with costs of suit; which said goods, wares, and merchandise, with the vessels, or machines, implements or utensils, so
used, may be seized by any collector of the internal duties, and held by Proviso. him until a decision shall be had thereon according to law; Provided,
Such seizure be made within three months after the cause for the same may have occurred, and that a prosecution or action thereupon shall have
been commenced by such collector within sixty days afier such seizure. Bonds to be
Sec. 8. And be it further enacted, That in case the duties aforesaid forfeited-in what cases.
shall not be paid or recovered agreeably to the provisions of this act, or in case any act shall be done contrary to, or any acts omitted that are required to be done by, the bond to be given as aforesaid, or the penalties incurred thereby shall not be recovered, the said bond shall be deemed forfeited, and shall be put in suit by the collector, for the recovery of the amount of the said duties, with the addition thereon, penalties and costs, or either, as the case may be; and judgment thereon shall and may be taken at the return term, on motion to be made in open court, unless sufficient cause to the contrary be shown to, and allowed by the court; Provided, That the writ or process in such case shall have been executed at least fourteen days before the return day thereof.
Sec. 9. And be it further enacted, That the duties imposed by this arti
act, shall be considered as applying solely to articles manufactured for sale, cles manufac- . tured for sale,
and shall not be considered as including any articles manufactured excluonly.
sively for the use of the person manufacturing the same. Upon what Sec. 10. And be it further enacted, That the duties laid by this act, description of shall be payable on all the goods, wares, and merchandise aforesaid, the goods duties to be paid.
manufacture or making of which, shall not within ninety days after the passing thereof, be fully completed, or which shall not be then in the
condition in which they usually are when offered for sale. Penalties for
Sec. 11. And be it further enacted, That any owner, occupier, agent, using stills, &c. without renew
or superintendent, as aforesaid, who may have given bond as required in ing licenscs. the second section of this act, who shall, after thirty days' notice given
him in writing, by the collector, fail to renew or change the same in regard to the sureties and penalties thereof, as is in the same section provided, shall thereafter incur the penalties attached to employing the said buildings, or vessels, or machines, implements, or utensils, without hav
ing a license therefor. Form of the
Sec. 12. And be it further enacted, That the forms of the bond bond, &c. to be prescribed by
required to be given by the second section of this act, as well as the forms Secretary of the of the several oaths, reports, entries, statements, and accounts, by this act Treasury. required to be taken, kept, and rendered, shall be prescribed by the Trea
sury Department, agreeably to which the aforesaid specification of the Returns to be buildings or vessels, in which, or of the machines, implements, or utenmade by own- sils, wherewith, the aforesaid goods, wares, and merchandise, shall be
manufactured or made, shall be rendered by the owner, occupier, agent,
or superintendent thereof. By what cri- Sec. 13. And be it further enacted, That the value of the manufacterion the ma- tured or made goods, wares, and merchandise, required to be stated as nufactures to be valued.
aforesaid, shall be regulated by the average of the actual sales by the manufacturer, of the like goods, wares and merchandise, during the quarter, where such actual sales may have been made; and where no such actual sales have been made, such value, so far as respects a manufacturer selling exclusively by wholesale, shall be regulated by the average of the market wholesale sales of the like goods, wares, and merchandise, and so far as respects a manufacturer selling by retail, by the market sales by retail in like manner.
not entitled to
Sec. 14. And be it further enacted, That if any person shall forcibly
Penalties for obstruct or hinder a collector in the execution of this act, or of
obstructing offic any of
cers in the exethe powers or authorities hereby vested in him, or shall forcibly rescue, cution of their or cause to be rescued, any goods, wares, or merchandise, or vessels, duties. machines, implements, or utensils aforesaid, after the same shall have been seized by him, or shall attempt, or endeavour so to do, the person so offending shall, for every such offence, forfeit and pay the sum of five hundred dollars. Sec. 15. And be it further enacted, That a collector shall be author
At what times ized to enter, at any time between the rising and setting of the sun, any enter places
collectors may building or place where any vessel, machine, implement, or utensil as where stills,&c. . aforesaid, is kept within his collection district, for the purpose of exam- are kept. ining, measuring, or describing the same, or of inspecting the accounts of the goods, wares, and merchandise, from time to time manufactured or made. And every owner or occupier of such building, machine, implement, or utensil, or person having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine, measure, or describe the same, or to inspect said accounts, shall, for
Penalties. every such refusal, forfeit and pay the sum of five hundred dollars.
Penalties for Sec. 16. And be it further enacted, That any person who shall be
false oaths, or convicted of wilfully taking a false oath or affirmation, in any of the cases affirmations. in which an oath or affirmation is required to be taken in virtue of this act, shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury, and shall, moreover, forfeit the sum of five hundred dollars. Sec. 17. And be it further enacted, That no person who shall have refus
Delinquents ed or neglected to comply with the provisions of this act, shall be entitled, licenses. while such refusal or neglect continues, to receive a license as aforesaid, or shall be entitled to credit for any internal duties whatever that may have accrued. Sec. 13. And be it further enacted, That every collector shall give
Collectors iu receipts for all sums by him collected under this act.
give receipts for Sec. 19. And be it further enacted, That if it shall appear to the satis- ceived by them. faction of the collector for the district that any owner, occupier, agent
to be cancelled. or superintendent as aforesaid, of any buildings, vessels or machines, implements or utensils as aforesaid, who shall have given bond agreeably to the second section of this act, and shall have ceased to use the same for one year, and made oath or affirmation thereof, to be lodged with said collector, hath acted agreeably to the condition of such bond, the collector shall cause such bond to be delivered to said owner, occupier, agent or superintendent. Sec. 20. And be it further enacted, That the several provisions of Provisions of
a former act to "An act making further provision for the collection of internal duties,
apply to this. and for the appointment and compensation of assessors,” passed the se- Act of Aug. cond of August, one thousand eight hundred and thirteen, shall and are 2,1813, ch. 56. hereby declared to apply in full force to the duties laid by and to be collected under this act, the same as if such duties and this act were recognised therein, which said duties shall be collected by the same collectors, in the same manner, for the same commissions, and under the same directions, as are thereby established in relation to the other internal duties; and all the obligations, duties and penalties thereby imposed upon collectors are hereby imposed upon the collectors of the duties laid by
Sec. 21. And be it further enacted, That it shall be the duty of the Collectors aucollectors aforesaid, in their respective districts, and they are hereby thorized to coda authorized, to collect the duties imposed by this act, and to prosecute
imposed under the recovery of the same, and for the recovery of any sum or sums which this act, and 10 may be forfeited by virtue of this act; and all fines, penalties, and prosecute for forfeitures, which shall be incurred by force of this act, shall and
fines, &c. be
inay VOL. III.-24