The Secretary read the next clause of section 9, as follow: That section 4 oinhtbe amendedbystrikiniiout all after the enacting cluuse and inserting the folowing: that all goods, WWOB,mOTchflHlilSaPrt, icles, or oobfileacwts, on which taxes are imposedby the prowsions which shall be found in the possessionor cus tody or within the control of any person or persons. for the purpose of beingsoldor removed by suchper son or personsin fraud of the internalrevcnue laws, r with design to avoid paymentof said taxes.may 0 seisedbiany collector or do duty collector, and the same shall e forfeited to the U.S.: andalso all raw materialsfound in the possession of any por sou or persons intendin to manufacturethe same into articles of a kind su icehto tax or duty under this act, forthepurpose of selling such manufactured articles in fraud of said laws, or with designto evade the paymentof said tax or du; and also all tools. imp cments. instruments, on personal property whatsoever, in the place or buil in or within any yard or inclosure where such artic cs or such raw materials shall be found, may also be seized by any collector or deputy collector, as aforesaid and the same shall be forfeited as aforesaid; and the proceedings to enforcesaid forfeiture shall be in the nature ooff a proceedingin remin the circuit or district court the U.S.for the district wheresuchseiz ure is made or in any other court of competent jurisdictiou. And my person who shall have in is custody or possession any such goods. wares, mer chandise.articles, orobiccts subjcct to tax asnforesaid, for that purpose of selling the same with the design of avoi in: paymentof the taxes imposed thereon shall be liable to a penalty of $500 or not less than double the amount of taxesfraudulently attempted to be evaded.to be recovered in any court of comdpiestee, natrJtuicrliesds, iction; and the code.wares, merchan or objectswhich shall be so seized by any collector or deputy collector may, at the 0tion doifsttrhicete, oallned ctroerm. baeindienlivtheereedarteoathnodmcuasrtsohdayl o0f ssaandd marshal, and under his control until he shall obtain possessionby processof law and the costof seizure made beforeprocessissues shall be taxable by the court: Provided, ‘Tllflt when the property so seized may be liable to perish or becomegreatly reducedin price or value by keeping, or when it cannot be kept lWccitthoor. but great expense, the owner thereof. the color the marshal of the district, may apply to the assessor of the district toexaminesaid property: naenedesisf.airny the opinion of said assessor.it shall be that tio said property should be sold to prevent such wasteor expense, he shall appraisethe same; and the ownerthereuponshall havesaidprop erty returned to him upon giving bond in such form as may be prescribed by‘tho ComrIntRev in anamount equal to th eup raised 'vnlue.w1thsuchsurctiasthesni. nssessor shal deem good and sutiicient.to abide the final order, decree, or Judgment of the court havingcognizanceof the case and to pay the amount of said appraised value to the collector. marshal or otherwise, as he inn. be ordered and directed by the court which bond 5 all be filed by said assessorwith the U.S. disitnrigest ainttorernmemy faoyr th0oedoismtrmicet nincewdh: Picrhovsiadied fruorctcheedr. That in casesaid bond shall haifebeenexecutedand the property returned before seizuret croof, b Virtuc oft egrocoas aforesaid, the i uars ai shnl give notice of the pendencg'of proceeding sin court to the parties c xccuting sai bond, by personal SGFVIGGor publication, and in manner and form as the court may direct, and the courtshall thereuponhavejuris ndeicrtioans ifofsusca hidpmroaptetertryahnaddpbaeretinesseinizethdebsyavmiretumeaonfthe process aforesaid. Butif said owner shall neglect or refuseto give said bond, the assessorshall issueto the collectoror marshal aforesaid an order tosell the same; and thesaid collector or marshal shall there upon advertiseand sell the said property at public auction in the same manneras goodsmay he sold on final executionin said district: and the proceedsof the sale, after deductingthe reasonable costsof the seizure apd sale shall be paid to the court aforesaid, to abide its finn order, decree.or judgment. The 1st amendment of the ComFinance to this clause was in line 800 and 87 to strike out the word ““any” and insert the word “the” before collector.”