Delaware State journal and statesman. [volume] (Wilmington, Del.) 1855-1870, 1863-03-31
NO. 26s


ni esignaed in Treasury regulation rs bonded ware
ou'' class two; propided such manulseatgr shall nIs
satisfactory bonds collector Of Internal revenue
or the faithful Observance Of the rules amt rguauons
asrsa provided io in amount mot less u lsn , T rs
~ persons allowed bonded warehouses elias tEo
Such goods, wheu manufactured In such waehouses may
DE removed for expectation, under B direction Of the
charged with duty, and without having stamp saixed
thereto ANY manufacturer Of the articles aforesaid, or
of anyof them, having such bonded warehouse as aore
said shall be at liberty under such rules and regulations
as the Secretary II the Treasury prescribe TO convey
therein any materials be used IN such manufacture
ghich allowed by the provisions u the said act 70 be
exported free from duty, we'll the necessary
nAtrri,ls, implements package vessels, brands and
ahe fjr the preparation, putug up and expert OF hs
ssii manufactured ariiclesi and every article 50 used
hall BE- exempt from stamp and excise duty l Arue.es
materials to be used may be transferred from Any
onied warehouse in which the same may be under sues
I'd ullons a. the Secretary Of the Treasury may pre-
scribe any bonded warehsuse, class two in which
such manufacture may DO conducted, snd may be usea
such manufacture, aud when used, shs be exempt
rom stamp and excise duty and the receipt OF the oee
Of the revenue in charge shall be received as voucher
the manufacture of such articles Any materials m
ported into tue United states may under such rules as
The Secretary Of the Treasury may proserb and under
moved in original packages from ship board, orfron
the bonded warehouses in which the same may be- into
the bonded Warehouse class two In which snch manuc
be carried for the purpose Of being used In
such manufacure without payment Of duties ther-ons
there 10 used in such manuiagturs. NO article
50 removed nor any article manufactured IN said bonded
exporiaton under the direction Of Tue proper officer Of
the customs having charge thereof whose eertale de-
scrlbug The articles by their marks, otherwise tho
with such additional particulars may from time to
time be required shall 6e received by the collector Of
in cancellation OF the bonds or return OF the amount
Of reign import duties An labor performed aud SER
rendered under regulations shall be under the
supervision Of an Oliver Of the customs and a. e eN-
pense Of the manufaeiurer
Sec 20 And b. Il JT9hsr endefsd That spoAes, hnos'
ielloes grlndsones, coke silver bullion. rolled or pre-
pared for plateIs use exelusiVeyi materials ior Tue
anufasture Of hoopskrts exclusively and united for
other (uch steel wire rolled, tempered or Gov
cred cut tapes ana small wares i9r loinns n9OPJ
made exclusively for instruments articles or pahineTy
upon which duties assessed and paid, shall be ex-
eupt from duty and all goods, wares, and mechanas'
and articles made manufActared from materials which
been actually paid or materials imported upon whrh
duties hAvo been pad or upon which no duties are I'M
wara merchandise, aud articles made and manu-
feurd shall not exceed the amount of Ave per eenum
Sec. 30. And he Il further enacted That o1 all
cloths Of tk cotton, or other material, dyed printed
beached. manufactured, prepared Into other f,hres,
which were moved irm the place OF manuiaetue llor
first # September eighteen bundled and siziy-wo,
which been snail be imported, the duty or tax
creased value thereof: Irouided further That when
ever the duty has been assessed and collected
the full value thereof upon cloths OF silk eottoni or
other material manufactured aud removed from the place
Of manufieturs priof to tue rst September eighteen
hundred Hnd FAly-two, or which were imported prior to
the passage OF this act, and which have been eyed print
ei 6ssehei manufactured, Otherwise prepared into
other brics since the said first OF September, eighteen
huf dred and sxty-two the Commissioner o. internal
Revenue subject To the regulation o the Secretary oite
Treasury. shall be aud he hereby Is authorised AID IL
eeteq 10 remit refund and pay o,ek sgen proportion 81
said duties assessed upon the value Of such cloths
|
Sec 81 And te It Jirssr enacted, That the Commits
souer OF Internal Revenue, subject to the regulations f
the Secretary OF the Treasury shall be aud hereby Is
authorized remit refund and pay back all duties er-
rOueouy or illegally assessed or collected and All lqdg
uents or sums money recovered in any court against
any collector deputy collector for any duties or II
q Sc 5l And Je il further enacted, That mauuf,e
lures OF lard oi ubre ting OIL and lnseed oil shall be
j. the the act 70 which this r
anlendncut, relating u dsiers Of sprtuous liquors.
and desgn,d r the purpose Of aseeainlnz the quantity
far he III tla
sinner OF Internal Revenue and under regulations
e 10 be prescribed by him, be duemet necessary.
Sec SO. And De II rfher endced, That the provisions
Of the which TINS amendment, in relation
10 returns by msnuia urers aud payment and o
eeon of duties upon lnanuotursd articles enumerated
section seventy-hve Of said act shall De ana hereby
are made applicable the producers of articles which
also mentioned In said seotons and on which taxes
p sec 81 And b. il further enaed That there shall
be designated by the collector in every district where the
may b. necessary one Or more inspectors o. msne
+ featured tobacco, who shA take oath faithfully TO per
le their duties in such form as the Commsiouer ot
Internal shall prescribe and who shall be ent'
tied TO receive sueh lees as may 9e hNeo anu peseoee
y by said Commissioner, Aud all manufactured topseeo
shall before tho same is used removed for eonsump
sgnaied as Aforesaid, who shall mark upon the box or
other package containing such tobacco IN manner 10 ~
prescribed said Commissioner the quality and weight
Of the contents Of such package with the date oi nspee
pctor shall In all be paid by the c the to-
bacco 50 Inspected weighed. The penalties for the
any fraudulent attempt evada the duties on tobacco 80
y inspected by changing IL any nanner tae package or .e
g ton distilled spirits by existing laws That mAnlAe
H. tured may be removed from the place o. manu-
L. Aeue for purpose OF bang exported after the guam
u lily and quality to be- removed shH have been aseef
tined by Inspection according provisions Of this
ct nYonsnd with ihs written permission Of the collector
81 or deputy collector OF the district, without payment OF
ths dues thereon previous to such removal the owner
ID thereof having given bond 10 the United States with sur
h hcient suree u the manner and iorm and under re-
IN nal Revenue and least double the amount Of said
la duties export the said manufactured tobacco or pay
duties thereon within such tims as may oe sAtea an
o bond; and all ths provisions relative TO the eApofa
ton Of dste spirits in bond sonlai9sd ~ .ne ae' @
Gu applicable shall he applied to 7 exporauen o. ouAeeo
Ac n bond: Proudd however, That aothng herein eon-
Is tined shall be considered to spply to tnai nne cut to-
u, see 35 1nj b. it further enacted, That the evidence
a Of xnoation 10 enttl TO benefit drawback under the
he e 10 proyde iut rnal to which this act Is an
ar thereo shall te the thuse which nov oraay
N be required ene the exporter TO bneht OF efaw aeh
with such rules and regulations IS the Secretary
@ the Treasury may preseribe Ilal inc bureau No. @ a
to aoIe'au A. a. ~ p,rv p af tbe Tressiry NAV designate
te shall have charge the under the act 20 which
tile % LII a. ~ nvsssd win tbe authority asd receive IN,
na eoumeus Of deputy the collector Of eustomsi aug
ser thai the bureau shall bnder the direction OF me col
eT eto Of the customs embrace the supervision Of all ex
eN nt entitled 10 iemiss Of daties to drawback
uu uts paid under above mentioned; the aseei
e.,sp nas aUa II raarea tonds the charge all
po entry papers benefit Of drawback and ohees Ie
tpe o such experts abroad Propided That nothing here
pVh contained snail te construed to change or mod fhe eA
re- tug mode paying the drawbacks and depenures
leI' lowed by the laws before referred IA. -,
ac' Sc 36 And Be Il further enacted THAT the AsHs
SCI ant grosuer u the United states at San ffanelseo j. =.
in nued under such Instructions the Commissioner
ny Internal Revenue shall prescribe % audit allow ahu pN
W he accounts Of the collectors anu sse sos
.orua Oregon, and Nevada Territory Hnl9eet TO IN
nule ravison of the said Commir.inner
IN See a. and be Il further ended ihat thls act o.
enf where Otherwise indicated shall take eject lfoui an
mai amer lis rasssge all aud parts OF acts repusnai
any nryislnns Of this be and the sans are herep
n snaied: PrOried That the existing lsws snal txte
w TO and in rce, modified for ihe c'eeuoh ol ~
lpe duts by this act, for the prosecution h1u
ls shmaut all offences and Tor the recovery COL
'hei ,strbuon and remssisn OF all fines penalties ana 10
our sitnres as fully and eecualy as II every rgu Au
IAN penav forfeiture, provision, clause matter ana thns
uS mai elae in the existing laws contained, had heeh
ssrei in and re.enaced by this act q.
1-9n ses IS And be Il further elaefdi That from and alt
feae tbe date when effect there shall De an aug
h. ane or drawback cordals and other liquors manu-
ou fured wholly IN part Of domestic spirits On Neh
ney duy ,hs been paid equal in amount 70 me au
D. raid on nch spirits when exported, with such deduet
py s e secretary the Treasury may think reesnao
SOU MOI .xcssdug cenum VI tue ar unt OF uuy
tsid III. amount to be ascertained in the mauatr a.
under the regulations prescribed In section one hu1u
% and sixteen Of the act to which this is adlluena ~
same 10 subject all the provisions Of ssid ieeth
oe pabe thereto: PrordGd, That no such allowance u
s fa made uuless the value OF the spirits ussd In su
munuiaeufe shall exceed ouehalf OF the Whole 'auu
H. tho article Manufactured as aioFesic.
~ Approved, March ., 1865
ie re- ---------
s',5 ss 70 Spring and Summer Of 1868
ed in