Daily national Republican., 1863-05-04
[ TContinued from first paos. |

exported Tree rom tax or duty, as well ns the
necessary materials implements, packages, vcs-
sells, brands. and labels orthe preparation, put
ting up, and export Of the said manufactured
articles; and every article 30 used shall be
exempt from stamp and excise duty. Articles
and materials so to he used may he transferred
from any bonded warehouse in which the same
may be, under such regulations as the Secre-
tary Of the Treasury mey prescribe, into any
bonded warehouse, class two, in which such
manufacture may be conducted, and may he used
In such manufacture, and, when so used shall
be exempt from stamp and excise duty; and the
receipt Of the officer OF the revenue In charge
shall he received as a voucher for the manufac-
ture OF such articles. Any materials imported
into the United States may, under such rules
as the Secretary Of the Treasury may prescribe
and under the direction Of the proper officer Of
the customs, he removed in original packages
from on ship-hoard, or from the bonded ware
houses In whichthe same may be, into the bonded
warehouse, class two, in which suCh manuiar-
ture may uC carried on, for the purpose Of be-
Ing used in such manufacture, without payment
Of duties thereon, and may there be used in such
manufacture. No article so removed, nor any
article manufactured in said bonded warehouse,
class two, shall he taken therGlrOm, except for
expectation, under the direction of the proper
officer Of the customs having charge thereof,
whose certificate, describing the articles by
their marks, or otherwise, the quantity, the
date OF importation, and name of vessel. with
such additional particulars as may from time
10 time he required, shall be received by the
collector Of customs in cancellation of the
bonds, or return Of the amount Of foreign i'm
port duties. All labor performed and services
rendered under these regulations shall be under
the supervision Of an officer Of the customs,
and at the expense Of the manufacturer.
Sec. 30. AHd be u fj,rihsr enacted. That spOkcs.
hubs, fUlloes. grindstones, coke, silver bullion.
rolled or prepared for platers' use eXCusivCly;
materials for the manufacture Of hoopskirts ex-
clusiyey, and uniittcd for other use, (suCh as
steel wire, rolled, tempered, or covered, cut
tapes, and small wares for joining hoops to-
gCthcr) spindlCS, and castings Of all desCrp-
tons. where made exclusively for instruments,
articles, or machinery upon which duties are
assessed and paid, shall be exempt from duty;
and all goods, wares, and merchandise, and
articles made or manufactured from materials
which have been subject to and upon which in
tCrnal duties have been actually paid, or upon
which no duties are imposed by law, where the
increased value of such goods wares, and mer-
Chandse, and articles 80 made and manulac-
tured, shall not exceed the amount of five per
Ccntum ad valOrem, shall be and hereby are
exempt from duty.
Sec. 80. And be il further enacted, That on all
cloths Of silk, cotton, or other material dyrd
printed, bleaChed, manufactured, or prepared
into other fabrics, which were removed from
the place Of manufacture prior to the first of
September. eighteen hundred and sixty-two. or
which have been or shall be Imported, the duty
or tax Of three per CCntUm shall be assessed
OnlyupOn the increased value thereof: Pryrille1
fnntIcr, That whenever the duty has been as
~rsscd, or assessed and collected at the full
value thereof upon cloths Of silk, cotton. or
other material manufactured and removed from
the place of manufacture prior to the first of
September, eighteen hundred and siXty-two, or
which were imported prior to the passage Of
Jhl~ act, and which have been dyed, printed
brachrd manufactured, or otherwise prepared
into other fabrics since the said first Of Septem-
hrr. eighteen hundred and siXty-twO, the Com
missioner of Internal Revenue. subject to the
regulation of the Secretary Of the Treasury.
shall hr and he hereby is authorized and direct
ed to remit. refund, and pay back such proper
UOn Of said duties as were assessed upon the
value Of such cloths before the same were So
dyed, printed, blcachCd, manufactured, or
otherwise prepared.
Sec. 81. And be il further enacted, That the
Commissioner Of Internal Revenue, subject to
the regulations Of the Secretary of the Treasury
shall he and her, by Is authorized to remit re
fund, and pay back all duties crroneously or
illegally assessed or collected, and all Mdg-
mcnts or sums Of money recovered in any court
against any collector or deputy collector for
any dut Cs or licenses paid under protest.
Sec. 81. ind be Jiirthcr 1actsd, That manu-.
flCturcs of lard oil, lubricating oil, and lin
seed oil shall be subject to the provisions Of
The act TO which this is an amendment, relating
10 distillers Of spirituOus liquors, and designed
for the purpose Of asCertulnng the quantity
produced, so far as the same may, in the judg-
mcEl Of tue Commissioner Of Internal Revenue
and under regulations to be prescribed by him,
he deemed necessary.
Sec. 80. and b. Il Gtrt1cr enacted That the
provisions Of the act to which this act is an
amendment, In relation 10 returns hv 1uanu-
i1Oturcrs, and the payment and collection Of
duties upon manufactured articles, enumerated
In section seyenty-hve of sRd act, shall be and
hereby are made applicable to the producers Of
articles which are also mentioned in said sec
tInn, and on which taxes are levied
Sc. "a. and be il further enacted, That there
shall be designated by the collector in every
district where the same may be necessary one.
or more inspectors Of manufactured tobacco
who Hhhll take an oath faithfully to perform
IhrIr duties IT, such form as the Commits iOlrr
Of Internal Revenue shall prescribe. and who
shall be entitled to receive such fees as may be
fixed aud prescribed by said Commissionrr
And all manufactured tobacco shall before the
same Is used or removed for cuusunptlon or
sale, br INSPECTED and weighed by an ins ycCtnr
designated Us aforesaid. who shall mark uIyl,
tie hnx 0r other package containing such to-
harrn. IN a manner to UU prescribed hy said
C"Um,s-innrr, the quality and weight Of tie
contents OF such package, with the date of in
specti"n and the name Of the inspector. The
Ices %! suth INSPECTOR snail IN all l>es he paid
by the owner Of the tobacco so inspected and
We GL"d. The penalties for the fraudulent
marking Of any package Of tobacco, and for
any fraudulent attempt to eyadc the duties on
tpharr'', s." Inspected, by changing in auy man
uer the package or the marks thereon, shall be.
the same as are prov dcd in relation u d .stilIrd
spirits by existing laws. That manufactured to-
hrcto may Je removed from ihcplacc Of manu-
iarturr for the pul PO-rof lrug exported, after
the quantity ana uH uI.N ln a. 20 removed -baU
htY" been usCrrlar., 8 ir-IcctIum, according
To the lrnvisi'm- rl .lu- .rr, upon and with
the written l rI.- .uu rr rl, collector or d,.r,-
uiy collector o. lHr district, without pavmrnt
OF the d.uIn- Thereon prr,ic To rurh removal.
the owner tlrrr, having givcn bond to tn.
I nllri s,ItDr, Hlth sufficient rurrIicz, in fin.
manner and form aud unIcr regulations 10 be
prescribed hy the Commissioner of Internal
krvcLur, and In at least dourlc the amount of
NrId duties, 10 e. Port the suid manufactured
mucrp or pay The duties thereon within -..l
tim" as may be stated in the lpud: and all the
provisions relative to the expectation Of di-rf-
.rd -Wrll- Ia bond, contained in the act to which
t!..~ .- an amendment, as far us the same may
be- olprnh,r, shall hcapplicd to tine cyporta-
Ly'h 'l tobacco in hOnd; PrOpil,l, hoir.r.r
NAT nothing herein contained shall he tom
suffered To NIITJlN Nuut In