Smyrna times., 1863-06-04

ET6pdItu lllOO OlH6f IdDIlCS Slfce tllC SdIu uISb
of September, eighteen hundred and sixty
the Commissioner of Internal Revenue, sub
ject to the regulation of the Secretary of the
Treasury shall be and he hereby is authorized
and directed to remit, refund, and pay back
such proportion of said duties as were assessed
upon the value of such cloths before the same |
were SO dyed, printed, bleached, manufactured, c
or otherwise prepared.
Sec. 81. And be 1t further enacted, That the
Commissioner of the Internal Revenue, sub
ject to the regulations of the Secretary of the
Treasury, shall be and hereby is authorized to
remit, refund, and pay back all duties errone-
ousy or illegally assessed or collected, and all
judgments or sums of money recovered In any
court against any collector or deputy collector
for any duties or licenses paid under protest.
Sec. 81. And be 1t further enacted, That man
ufactures of lard oil, lubricating oil, and lin
seed oil shall he subject to the provisions of the
act to which this is an amendment, relating to |
distillers of spirituous liquors, and designed
for the purpose OF ascertaining the qGantlty |
produced so far as the same may, i'll the judg- |
ment of the Commissioner OF internal Revenue,
and under regulations to be prescribed by him,
be deemed necessary.
| Sec 33. And be At further enacted, That the
provisions of the act to which this act Is an
amendment, in relation to returns by manutac-
turers, and the payment and collection OF du-
section seventy-fve of said act. shall be and
hereby are made applicable to the producers
CT articles which are also mentioned Ill sand
section, and on which taxes are levied.
Sec. "a. Ind be It further enacted, That
there shall be designated by the collector in
every district where the same may he necessary
one or more inspectors Of manufactured tobac-
co. who shall take an oath faithfully to per-
form their duties in such form as the Commits
: siOner of Internal Revenue shall prescribe, and
who shall be entitled to receive such fees as
:. may be fixed and prescribed by said commits
si0ner.- And all manufactured tobacco shall
before the same is used or removed for cOnsump-
ton or sale, be inspected and weighed by an
4 inspector, designated as aforesaid, who shall
mark upon the box or other package contain
ing such tobacco, in a manner t0 be prescribed
by said Commissioner, the quality and weight
: of the contents of such package, with the date
: of inspection and the name Of the Inspector
The fees of such Inspector shall in all cases be
y paid by the owner Of the tobacco SO inspected
: and weighed. The penalties for the fraudu
: lent marking of any package of tobacco, ano
e and for any fraudulent attempt to evade the
: duties on tobacco, so inspected, by changing
!, in any manner the package or the marks there
II on, shall be the same are provided In rela
J. tion to distilled spirits by existing laws Tha
> manufactured tobacco may be removed iron
1l the place of manufacture for the purpose OF be
7r ing exported, after the quantity and quality t
:, be so removed shall have been ascertalned b,
Ill inspection, according to the provisions of thi
u act, upon and with the written permission O
n the collector or deputy collector of the district
III without payment Of the duties thereon previ
IL Gus to such removal, the owner thereof havln
or given bond to the United States with suilicleu
ld suretics, i'll the manner and form and undC
y, regulations to be prescribed by the COmmis
e soner Of Internal Revenue. and i'll at least dOu
de Bile the amount of said duties, to export tn
nj said manufactured tobacco or pay the dutit
ed thereon within such time may be stated !
III the bond and all the provisions relative to tn
to expectation of distilled spirits i'll bond, contain
n ed in the act to which this is an amendmen
re- as far as the same may be applicable shall
All applied to the expectation of tobacco In bond
OF PrOriIeI, h0lrercr, That nothing herein COZ
ed tanned shall be considered to apply to snui
IN. fine cut tobacco, or cigars.
ed Sec. 35. ARd be Il further enacted, That II
7V- evidence of expectation to entlte to beneht
be- drawback under the act to provide internal re
3 enue to which this act is an amendment, al
OF the rules and regulations pertaining theret
ng shall he the same as those which are now
be may be required to entite the exporter to be
as eft of drawback under the acts relating to dral
De, ers of duties on imports, with such other rul
III and regulations as the Secretary of the Treas
the ry may prescribe; that the bureau in charge
rec exports for the benefit of drawback under Il
ma acts as aforesaid at the port of New lo
dis; land at such other ports as the Secretary
md the Treasury may designate) shall have char
mt of the same under the act to which this act
ON an amendment that the head of such bure
erl- shall be invested with the authority and
my ceive the emOluments of deputy of the cOili
be, tor of customs; and that the said bureau sha
the under the direction of the collector OF the CT
ire TOMS embrace the supervision of all expo
ure entitled to remission of duties, or to drawba
UGH of duties paid, under the acts above mentone
ex- the ascertaning and certifying such duties; t
re- taking and cancellation Of required bonds; t
rye charge of all export entry papers for benefit
lac, drawback and officers returns thereon, and
ted certificates in proof of the landing of such
lles ports abroad PrOridcd, That nothing here
lbe, contained shall be construed to change or mt
r OF ify the existing mode of paying the drawbaC
lges and debentures allowed by the laws before
are fcrred to.
'on- Sec 36 And be 1t further enacted, That t
Lnu- Assistant Treasurer Of the United States at
OF Francisco is required, under such instructlC
1ay, as the Commissioner of Internal Revenue sf
lSed prescribe, to audit allow, and pay the accOu
'ed; for services of the collectors and assessors
ded California, Oregon, and Nevada Territory, 81
rom rom ject to the revision of the said COMMISSIONS
1.-THE Sec. 81. And be It further endcted L
ere this act except where otherwise indlcat
by shall take effect from and after its passage,
OF all acts and parts of acts repugnant to the ,
ad- visions of this act be and the same are her
time repealed Proridcd, That the existing ];
'ctor shall extend to and he in force, as moditl
re for the collection of the duties imposed by
ties act for the prosecution and punishment Of
un- Offences and for the recovery, collection,
per- tribution, and remission of all fines, penalt
t the and forfeitures. AS fully and cfFectlally q
~, every regulation, penalty, forfeiture, prOvis
That clause, matter, and thing to that effect, in
'llver existing laws contained, had been inserte
C ex1 and reenacted by this act
e OF Sec SO. And be 1t further enacted,
other from and after the date when this act take
i, or feet there shall be an allowance or drawbac
nng cordials and liquors manufactured wholly G
OF all part of domestic spirits, on which duty
or IN have been paid equal in amount to the
which paid on such spirits when exported, with
tempt deduction as the Secretary of the Treasury
chan think reasonable, not exceeding five per
from tum of the amount of duty so paid, the am