in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his custody or possession any such spirits or other articles, subject to duty as aforesaid, for the purpose of selling the same with the design of avoiding payment of the duties imposed thereon, shall be liable to a penalty of five hundred dollars, or not less than double the amount of duties fraudulently attempted to be evaded, to be recovered as other penalties provided by the act heretofore mentioned; and also that the spirits and other articles which shall be so seized by any collector or deputy collector shall, during the pendency of such proceedings, be delivered to the marshal of said district, and remain in his care and custody and under his control until final judgment in such proceedings shall be rendered: Provided, however, That where, owing to its perishable nature, the expense of storage, or other circumstances, the value of the property seized may be diminished by delay of sale, the owner thereof may apply to the assessor of the district, who shall, if he deem it expedient that the property so seized should be sold, cause the same to be appraised under his direction and control, and delivered to the owner, if the said owner shall give bond or bonds in an amount equal to the appraised value, with such sureties as the assessor shall adjudge good and sufficient, which shall be by him transmitted to the Commissioner of Internal Revenue, to be held and collected, or any part thereof, or surrendered in accordance with the final judgment, order, or decree of the court having jurisdiction of the case; or, if the owner shall not apply as aforesaid, the assessor, upon the application of the marshal of the said district in whose custody and control said spirits or other articles seized as aforesaid may be, shall appraise or have the same appraised under his direction and control, and shall issue and return to the marshal aforesaid an order to sell the same; and the said marshal shall thereupon advertise and sell the same, and the proceeds of sale, after deducting therefrom the costs of seizure and sale, shall be paid into the court having jurisdiction of the case, and paid out as the said court shall on final judgment order or decree. "SEC. 3. And be it further enacted, That all distilled spirits upon which an excise duty is imposed by law may be exported without payment of said duty, and, when the same is intended for exportation, may, without being charged with duty, be removed under such rules and regulations and upon the execution of such transportation bonds or other security as the Secretary of the Treasury may prescribe; said bonds or other security to be taken by the collector of internal revenue of the district from which such removal is made: Provided, That the said spirits shall be transported directly from the distillery or a bonded warehouse, to a bonded warehouse established in conformity with the law and treasury regulations, at a port of entry of the United States, and used for the storage of distilled spirits; and to be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the distilled spirits stored in said warehouse. And all the labor on the goods so stored shall be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, and at the expense of the said owner or proprietor; and the said spirits shall also be subject to the same rules and regulations, and be chargeable with the same costs and expenses, in all respects, to which other goods that are deposited in public store for exportation from the United States may be subject. And no drawback shall in any case be allowed on any distilled spirit upon which an excise duty shall have been paid either before or after it shall have been placed in a bonded warehouse as aforesaid; but no provision of this act shall be construed to repeal existing laws which provide that distilled spirits may be removed from the place of manufacture or bonded warehouse for the purpose of being redistilled for exportation, or which provides for the manufacture for exportation of medicines, preparations, compositions, perfumery, and cosmetics. "SEC. 4. And be it further enacted, That from and after the passage of this act, in lieu of the duties provided in the act referred to in the first section of this act, there shall be levied, collected, and paid upon all cotton produced or sold and removed for consumption, and upon which no duty has been levied, paid, or collected, a duty of two cents per pound; and such duty shall be and remain a lien thereon until said duty shall have been paid, in the possession of any person whomsoever. And further, if any person or persons, corporation or association of persons, remove, carry, or transport the same, or procure any other party or parties to remove, carry, or transport the same, from the place of its production, with the intent to evade the duty thereon, or to defraud the government, before said duty shall have been paid, such person or persons, corporation or association or persons, shall forfeit and pay to the United States double the amount of said duty, to be recovered in any court of competent 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 a permit authorizing the sale or removal thereof. "SEC. 5. And be it further enacted, That every collector to whom any duty upon cotton shall be paid shall mark the bales, or other packages, upon which the duty shall have been paid, in such manner as may clearly indicate the payment thereof, and shall give to the owner, or other person having charge of such cotton, a permit for the removal of the same, which shall be dated and contain a description, including the weight and other marks of the bales, or packages, and a statement of the fact that the duty has been paid. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any State in insurrection against the government, the assessor or assistant assessor, under the act referred to in the first section 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 Revenue, 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 recovery of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made. 66 "SEC 6. And be it 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. "SEC. 7. And be it further enacted, That from and after the passage of this act, in addition to the duties heretofore imposed by law, there shall be levied, collected, and paid on spirits distilled from grain or other materials, whether of American or foreign production, imported from foreign countries, 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 strength than the strength of first proof." The question was put, Will the House agree thereto ? Yeas And it was decided in the negative, Nays The yeas and nays being desired by one-fifth of the members present, Those who voted in the affirmative are 51 100 Mr. Robert C. Schenck Mr. Alexander H. Rice Glenni W. Scofield John G. Scott John B. Steele William G. Steele John D. Stiles John T. Stuart M. Russell Thayer Daniel W. Voorhees Mr. Ellihu B. Washburne moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to. Under the further operation of the previous question, the bill was ordered to be engrossed and read a third time. Being engrossed, it was accordingly read the third time. The question was then put, Shall the bill pass? Yeas. And it was decided in the affirmative, {ays. The yeas and nays being desired by one-fifth of the members present, Mr. John B. Alley Mr. Augustus C. Baldwin Jacob B. Blair Mr. Sempronius H. Boyd Augustus Brandegee Mr. John A. J. Creswell 87 68 Mr. Ellihu B Washburne moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to. Ordered, That the Clerk request the concurrence of the Senate in the said bill. Mr. Cobb, from the Committee on Enrolled Bills, reported that the committee did this day present to the President of the United States bills of the following titles, viz: H. R. 35. An act to provide for the deficiency in the appropriation for the pay of officers and men actually employed in the western department, or department of Missouri; and H. R. 143. An act to amend the law prescribing the articles to be admitted into the mails of the United States. A message was received from the President of the United States, by Mr. Nicolay, his private secretary, notifying the House that he did this day ap prove and sign the said bills, viz: H. R. 35 and H. R. 143. On motion of Mr. Gooch, by unanimous consent, Ordered, That he be excused from further service on the Committee on Private Land Claims, and also on the select committee on the rebellious States. Mr. Ambrose H. Clark, from the Committee on Printing, reported the following resolution; which was read, considered, and, under the operation of the previous question, agreed to, viz: Resolved, That there be printed three thousand copies (extra) of the report of the Superintendent of the Coast Survey for the year 1863, two thousand for the use of the Superintendent of the Coast Survey, and one thousand for the use of the members of this house. Mr. Clark moved that the vote last taken be reconsidered, and also moved that the motion to reconsider be laid on the table; which latter motion was agreed to. Mr. James R. Morris moved, at 2 o'clock and 18 minutes p. m., that the House adjourn; which motion was disagreed to. Mr. Orlando Kellogg, by unanimous consent, submitted the following resolution; which was read, considered, and agreed to, viz: Resolved, That the Committee on Commerce be instructed to inquire into the expediency of regulating and equalizing the fees and salaries of collectors of customs on the northern, northwestern, and western frontiers of the United States; and that they report thereon to this house by bill or otherwise. The Speaker having proceeded, as the regular order of business, to call the committees for reports of a private character, Mr. Hale, from the Committee of Claims, to whom was referred the petition of Chapin Hall, made a report in writing threon, accompanied by a bill (H. R. 160) for his relief; which was read a first and second time, committed to a Committee of the Whole House, and the bill and report ordered to be printed. Mr. Hale, from the same committee, to whom was referred the bill of the House (H. R. 43) for the relief of Milo Sutliff and Levi H. Case, reported the same without amendment, accompanied by a report in writing thereon. Ordered, That the said bill be committed to a Committee of the Whole House, and that the bill and report be printed. On motion of Mr. Hale, Ordered, That the Committee of Claims be discharged from the further consideration of the petition of Isaac Hertzberg, and that the same be referred to the Committee on Accounts. Mr. Holman, from the Committee of Claims, to whom was referred the bill of the House (H. R. 47) for the relief of William C. Walker and others, reported the same without amendment, accompanied by a report in writing thereon. Ordered, That the said bill be committed to a Committee of the Whole House, and that the bill and report be printed. Mr. Holman, from the same committee, to whom was referred the petition of Josiah 0. Armes, made a report thereon, accompanied by a bill (H. R. 161) for his relief; which bill was read a first and second time, committed to a Committee of the Whole House, and the bill and report ordered to be printed. Mr. Windom, from the Committee on Indian Affairs, to whom was referred the petition of Nathaniel McLean, Richard G. Murphy, and Charles E. Flandreau, made a report thereon, accompanied by a bill (H. R. 162) for their relief; which bill was read a first and second time, committed to a Committee of the Whole House, and the bill and report ordered to be printed. On motion of Mr. Julian, Ordered, That he be excused from further service on the Committee on Public Expenditures. The Speaker appointed Mr. A. W. Hubbard to fill the vacancy occasioned thereby. On motion of Mr. Schenck, Ordered, That the Committee on Military Affairs be discharged from the further consideration of the petition of William B. Cutter, and that the same be laid on the table. Mr. Schenck, by unanimous consent, introduced a bill (H. R. 163) for the relief of Charles Anderson, assignee of John James, of Texas; which was read a first and second time and referred to the Committee on Military Affairs. Mr. Chanler, by unanimous consent, submitted the following resolution; which was read, considered, and agreed to, viz: |