The Clerk read thenext paragraph, as follows: That section 48 be amended by striking fooull to walilng after the enacting clauseand inserting the that all goods.wares. merchandise.articles or objects on which taxes are imposed by the provisions oflaw. which shall be found in the possession or custody or within the control of any persor or persons.for the purpose of beingsold or removed by such person or persons.in fraud of the interns. revenue laws or with design to avoid payment ol said taxes. may be seizedby any collector or deputy collector who shall have reason to believe that the same are possessed.had or held for the purposeor desi n aforesaid and the same shall be forfeited to the U.S.: and also all articles of raw mate rials found in the possessionof any personor persons intending to manufacture the same into articles of a kind subject to tax or duty under this act. for the purpose ofselling such manufactured articlcs in fraud of said laws or with design to evade the payment of said tax or duty: and also all tools imp ements. instruments and personal property whatspever. in ilit place or building or ml in any yard or inelosure where such articles on which taxes are imiosed.as aforesaid and intended to be used by the mint efraudulent manufacture of such raw materials shall be found. may also be seized by any collector or deputy collector, as aforesaid and the sameshall be forfeited asaforesaid; and the proceedingsto enforcelaid forfeiture shall hein thenature of a proceedingin reniin the circuit ordistrictcourt of the U.S.for the district wheresuch seizure is made or in any other court of mmpetent jurisdictiori and any person who shall havein his eustody or possession any suchgoods. wares.merchandise.articles or objects subject to tax asaforesaiil. for the purpose of seling the somewith the design of avoiding payment of the taxesimposed thereon shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attemptedto be evaded.to be recoveredin any court of competent jurisdiction; and the goods.wares.mer chandise.articles or objectswhich shall he so seized by any collectoror deputycollectormay.at the option of the collector. be delivered to the marshal at said district and remain in the cure and custodyof said marshal and under his control until he shall obtain possessionby processof law and the cost of seizure made before recessissues shall be taxable by the court: Prov" ed. however. That when the property so seized may be liable to perish or become greatly reducedin priccor value by keeping or whenit cannot be kept without great expense.the ownerthereof. the collector or themarshalof the distriet. May apply to the assessorof the district to examinesaid property; and if, in the opinion of said assessor.it shall benecessary that the said propertyshould besold to prevent such waste or expense he shall appraise the same; and the owner thereupon shall have said property returned to him upon iving bond in such form as may be prescribed by the ComrIntRev and in an amount equal to the appraised value. with such surcties us the said assessorshall deem good and sufficient. to abide the final order. decree or judgment of the court having cognitauco of the case and to pay the amount of said appraised value to the collector. marshal or otherwise. as he may be ordered and directed by the court. which bond shall be tiled by said assessorwith the U.S. district attorneyfor the district in which said proceedingsin rem may be commenced: Provided. hat in case the aforesaid bond shall be executed before the processis served upon the property. the marshal shall servenotice upon the bondsmen and the court shall have jurisdiction of the matter the someasif processhad beenservedupon the property so appraised and returned as aforesaid: but if said owner shall neglector refuse to give said bond the assessorshall issueto the collector or marshal afore said an order to sell thesome: and the said collector or marshal shall thereuponadvertiseandsellthesaid property at public auction in the same manner as goodsmay be sold on final execution in said district; and the proceedsof the sale. after deducting the reasonable costs of the seizureand sale, shall bepaid to the court aforesaid.to abide its final orJutlguient. order.decree.