460 THIRTY·SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. partnerships,iirms, associations, or corporations, when not otherwise designated or manifestly incompatible with the intent thereof,) shall comply with the following requirements, that is to say : Before com- First. Before commencing, or,·if already commenced, before continu- EEESQ *;:2;*;*; ing, any such manufacture for wlueh he, she, or they may be liable to bg to fm§s% ,0 assessed, under the provisions of this act, and which shall not be diifey. assistant assessor ently provided for elsewhere, within thirty days after the date when this z;°'“ S“‘°“‘“'*““• act shall take effect, he, she, or they shall furmsb to the assistant assessor I a statement, subscribed and sworn to, or aiiirmed, setting forth the place where the manufacture is to be carried on, name of the manufactured article, the proposed market for the same, whether foreign or domestic, and generally the kind and quality manufactured or proposed to be manufactured. T° m**k° Second. He shall within ten days after the first day of each and every m°mmy mum' month, after the day on which this act takes effect, as ll€1`B1lHl)€f.Ol‘8 meritioned, or on or before a day prescribed by the Commissioner of Internal Revenue, make return of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. F°*m °*` stm' Third. All such returns, statements, descriptions, memoranda, oaths and xgggsnd aiiirmations, shall be in form, scope, and detail as may be prescribed, from time to time, by the Commissioner of Internal Revenue. D¤ti¢¤ 0¤ mm- Sec. 69. And be it further enacted, That upon the amounts, quanti-
- Q*§§"j;§;§,‘j,;,’f’ ties, and values of produce, goods, wares, merchandise, and articles manufactured and sold, or delivered, hereinafter enumerated, the manufacturer
thereof; whether manufactured for himself or for others, shall pay to the collector of internal revenue within his district, monthly, or on or before _ a day to be prescribed by the Commissioner of Internal Revenue, the th;*::;’**°”*° duties on such manufactures: Provided, That when thread is manufac- ' tured and sold or delivered exclusively for knitted fabrics, or for weaving or spooling, as provided for in the seventy-fifth section of this act, the du£;$;T0 be duties shall be assessed on the articles Hnished and prepared for use or memi consumption to the party so finishing or preparing the same, and any party so finishing or preparing any cloth or other fabrics of cotton, wool, or other materials, whether imported or otherwise, shall be considered the Penalty for manufacturer thereof for the purposes of this act; and for neglect to pay 3§€°‘;°*8;‘; WY such duties within ten days after demand, either personal or written, left ' ° at his, her, or their house or place of business, or manufactory, the amount of such duties may be levied upon the real and personal property of any bc];‘lE?:· &°· *° such manufacturer. And such duties, and whatever shall be the expenses ` of levy, shall be a lien from the day prescribed by the Commissioner for their payment aforesaid, in favor of the United States upon the said real an person property o such manufacturer, and such lien ma be en- Dutm on goods forced by distraint, as provided in the general provisions of this afzrt. And manu,-acmmd on prvvzded, further, 'Ijhat m all cases of goods manufactured, 1D whole or m commission, &e., part, upon commission, or where the material is furnished by one party and manufactured by another, if the manufacturer shall be required to pay under this act the tax hereby imposed, such person or persons so paying the same shall be entitled to collect the amount thereof of the _ owner or owners, and shall have a lien for the amount thus paid upon the m d manufactured goods: And provided, fm-ther, That the taxes on all articles ,,,,4,0],1,,,.50, mamlfactured and sold, in pursuance of contracts bona fide made before to the passage the passage of this act, shall be paid by the purchasers thereof, under °f tm "°°‘ regulations to be established by the Commissioner of Internal Revenue. b3(;·_g$fg?Ea§¢é0;0 Sec.- 70. And be it further enacted, That, for neglect or refusal to pay neglect, &c_ to the duties provided by this act on manufactured articles, as aforesaid, the pay duties. goods, wares, and merchandise manufactured and unsold by such manu- facturer, shall be forfeited to the United States, and may be sold or disposed of for the benetit of the same, in manner as shall be prescxibed by
