Delaware State journal and statesman., 1864-11-15
ALLowANcE ANp drawback.

HAI uWIy HhRI1 have Daen Tnld except
naAuMeued cotton, refined coal oil naphtla bengiao OF
beaEoe Distilled spirits manuiact ared tobacco sna and
cigars o. all descriptions equal In amouut to the day OF
TAX paid thereon, and when exported the owl
denee that any such duty bseu paid 10 ba fur
nshed 70 the satisfaction Of the Commissioner q Internal
hovonuo BY such person or porsoas shall claim tho al
owancs OF drawback and the smouHt to bo Nesrtanad
Hnder such regulations shall, from .ima to time, be
preseribat BY the Commissioner 0f Internal Revenue
under the direction or the Soorsary VI tho TTaAy ard
the samO shall be paid by tho ef the Secetary Of
tho TrOaAury the Treasurer the United States
any money arsng fom informal luliea oihetws- ap
propriatod; Propiisd That 10 allowance drawback
shall be inside had for any amount claimed or dus less
than ten doarH any thing in this act to tha contrary
thAtu OF drawbscs tr goods x apr,ri i.suel in ur.
auAnco Uf the provisions Of law my under such regA
tinni 1H may ha fesebad by tho Secretary Ut thu Tta
shry, be received by tho collector deputy In pay
mcni Of duos under this act Ani the Sseatsry OF tho
Treasury may make such regulations with regard to the
form Of said csttiAeAtsa aud ta spuiug thereof u his
Judgment msy ba nscessary; AMI yrOudad fnyher That
in computing the allowance drawback uyon articles
manufactured excpiVsly Of cotton when exported thers
shall ba allowed, In addoa tha tive psr ouuum duty
which shall havs baon paid such articles trawlseE
of twa esnts iduAd upon such sriieos In all easoa
whore the duty impoNad ~ law upon the cotton used IN
The aanufsctufs tutosf has Osou previously paid; the
Ataouut VI said allowance TO DO oainel In such
may ho prescribed by tho Commissioner II Internal
heVsnus under the direction o. Tie Secretary Of tho rfea
Hury.
sse ill Aad be firtier cnaeci That Il any person
or persons shall fraudulssty Claim -eek to obtain
allowance or dThvbsGs goods, wares mprc1ands,
which internal duty shall been pail sh,ll
irAadhenty claim aay greater Allowance or drawback
thsn the duty actually paid, aisto.ai sus psGn or
perhohS SHAH Forfeit triple tho amuuu Wrunzuly raul
ulshU eaImd OF suusht 10 % ohsinei or tna sun U'
i've hundred dollars At the eseH N the secretary Of tho
treasury TO ls rsoyerei as ia tner eases " oItsae
rTondsl lur IN ne genyrai li9r.H ns a itis act
Sec lI3 And b. ftiftfs sH9tiri That Tho foiios az
acts Of Congress hereby rpp.sad. 20 The of
July hrst tishosn hundred anu eS tra, rnttei IAN
act to PRIV intsrna revenue 30 Eul IL
md to pa5 interest the pubs dgl. except tho oe
hundfed and nfisenth and huadtel aad sssatli
scetons usreof; aud excepting fIt'hs al pr4ysio 81
said ae, which ersss the oeos Of Commissioner u nor-
nal Revenue assessor, assistant assesor snaor
aHd quali1eeteA u tsid Offes Also. the oct II iny
tixssnth aishtssn huadrsd and slxir ;so spisd Al
to in pose hddi dutv on Ausata prodrcsi tu
the United Etates Also, ih1 u eee twrnly
eighteen hunirsi an twuentiti,i act o. nsni
act entitled a provide Internal rerssus sup-
port tue Gossrnmout ard to tay interest thd nub2
debt approved July hrst, eighteen hundred aad sSy
two Also the act vi llar n th.r1 eighteen Nuuatsl
aud sixty yhtsa entitled Au sst to amsnd an act eltisl
IA act to provide iutoraa revenue support TIM Gov
July Arst, eEhssn hundred AHd Estyt~O RHd r o.hsr
pHtposeE" excepting tho proVisess q said act which
create the oces u deputy commissioner ana .asher OF
iasAA dHtiss and agents ana provide for the
appointment and Qualification u ssa osers Also, the
twenty ana twenty NTH ssctsnt OF ths Ast Of
fuurtSsuih, sighsA hsudrsd asa sAy two entitled "a
At iasrsains tenIorariy ihe duss imports sse tot
other purpsast ALSO the sscsnd sseon " the itt u
hsTsA third, eighteen hanirol aud tyhrs', snAtsd
An act 10 ps1snt and punish rhuds upoa the revenue
to provide for the more csrtNH aGd tpseiy collection OF
claims in Tor Of tbs United stAss and for other tnr
poses 10 far as tbs same sppss to oissrs Of niernsl
r0venus And, also, the act OF Msreh seventh eighteen
hunded and Sxtyf0ur, entitled AN act to Increase tha
internal and fr other purposes together with
all AeiB and parts acts inconsistent herewith ioSi3e
That all s provisions " said act shall be in forca fr
svying aud collecting all taxes duties and licenses pro
pery assessed liable to be assessed accruns under
the provisions Of former acts drawbacks the right u
which has already accrued which may hereafter
under said acts and TOR maintaining and uing liens
fines penalties and fureitures incurred under aud by
virue thereof And for earying out and CON plotting all
proceedings which have been already commenced or that
NAV bo Commenced to enforce such ues penalties and
foreturea criminal proceedings under sal acts aud
for the punlhmuut Of crmrs Of which any party shall b.
has been found guilty; and progided farItr, Thai
afaa Hu Al 4 mad he
act sh. be vseasd by Of amy provision hereiI
contained but the ofsrs heretofore appointed shaft eca
And prdpidtd JuTher Th,t wherever the duty Impose
By any eIsiins law shall esas1 in consequence OF an
limitation therein contained before the respective prov
sons OF this act shall take elect, tho duty shall
Is hereby continuoi until such provisions Of this
duty imposed thereby shall bo held to cease n
quence OF such repeal usti the respective correpondn
provisions Of this act shall take e,ct And prJtidcd
IIrhei, That all manufactures and productions whie
duty imposed by either cf the acts repealed by tl
act which shall DO In possession Of the uanuflctu
producer, Or OF bis agent or agents on the day when h
takes effect, the duty imposed by any such former
not having boen p1 shall te hold and aaeme1 to hav
bssn Manufactured or produced after aid date; an
whenever BY the terms Of this act duty Is imposed up
articles, goOds, vaes Or mrrchsndiso man4iaeure
or pro1uced upon which duty imposed by eiths
Of ssd ferinsr aets It shall apply 10 such
facued produced and not removed from the place
manufacture or production on The day whom this AZ
takes effect And prOuidsd fufihsr That direct Ia
whatsoever shall bo assessed collected under this
any other Congress heretofore passed until Cuugre
shall enact another law requiring such assessment IN
collection to be made bat this shall not be construct
repea or postpona thu assossan or collection the r
direct tax levied which should he levied uudar th
act entitled ''An act % provide Increased revenue fru
imnorts 10 nav interest GA the pube duul AMI Tor th
purposss approved August NTH eighteen huniTei au
sixty one in any wa T. Affect tue legality VI sid W
any proc 81 or rnsdy Provided IN sNi acts OF hi
other act4 Tor the collection Of the rad
in any state or states aad Territories aad tho District
Coiumbis. but saiI hrst tax, and s1y such process
1. in 'Gis act to ths evnttary notaiihstandius
i s, "a And BE- Il Jsrarr saastd, lhat tho said Coz
IT II internal Revenue under tha direction ul Il
s-esiy,ay - "a ~. 'aorwse provided Tor as msy bvect
nseessa.y oy nA.. .ts If ti. e az. 80
- III 4sd BE- 4 Jsfte. 'adtief That She one u
drsd and ninutenth section oi - ~ esll-isa an
10 pnl,Idg tntarnal revenue 10 m N2fl 'h' uD'uihhe
~ "a nav ipo,usl oi tho pubie deJ. fNpiutui "a
arst uightsen hun &ui aud sixlyt"o A1A. 'V-'" !" -
Sec 10 and te " f4yfisr sisc, d. That l,n Any
or duty is imposed by law Gnd tna mn1a or tpn9 o.
ssssinant or collection is not therein ptoviieH !up ~
hail he established " ieBN'@N4n VI ''v eu''s"'' -
Se Ia And be tt Jittaerena t.a, gaAteyeIy coiloe
. ,hom any duty upon cotton shsil be pad shaii M
ha H. ulas u oihur pHskages uppa ~Aiah ne duty ,n
h.vo vdn pEii in such mAnHe ~ may 1'eaIy i~slig ~
III nav Vent thereof and shall vai9 iA' OF os
psfsou hsviHs elarse OF such q9''a isss SIM. w - 10 ~
ueral " iife same, aiHs otorein Ne "l'uu aiu ~
men. OF thei aniy, the a 80 sia sl1 ss m ii
weight Aud marks upon ms oAlss AnR FN-Nrsvn' ~ ,t y
6a3Ame iuay bs fully idsntihel. @h"ne1 Any eo'.
,produot OF tho United States, sbs ,iiIy' ~ elN \
tile United States from any state III nsaTfeqH agar
OFT. ovsrnmsu tts sIeassr nr asslslNp asasstef si
tue Stely assets tie tsrs ue thereof. ~ siei'
nmsS, TstuFn ths sauls ~ Tue 'oilsetof "e!.,5
out delay 4 district and the said solicitor fi.t
ee"r oi ~ rsDd of ,au ownor oi othe ,r,an nav
lsst"f huSi u Vtlou us faE luposed ly this A., and
sessed lnstsVS1 tsducsj, andss .asulai1as a.
II Hneh tax shAA - wal RNvsuue by tuu ir, iii n AZ
~ Uomnlhs ~ "a l.sa u 8 shgu rom limo tn time
seeielAy ~, IN rs,- tbe " 80 assessed shAii not tu
T. io sneh collector within "a ,i -, uelAna' me
10 lset9 s @ NJ Teesyery OF tn tax as hseiubeyre
vjdeJ which said tax shall be = u pun 20 cotton u
ths lima whsa said assessment shall Oa msue; Frord
THAT all eottOu sold by or On account ~ uoveIAm'
~ Hated stAtes shall be free and O.ert rom dt
At the time Of a.d after the sse ih.r.o ssg ,S sa
saeh bill Of sala a. shall clearly And accurately eosrr
he sane which shall be deomSd aai takeA TO be ZEN
Do .,iborizing the ssla or removal thereof.
At - IFS Ald be Il further enacted, That tonsuls ni
il rr eouatrtss In the United States who sre not eift
~ iposed By this pct wleh lnNy be derived from Ii
sfeisi smouments or from property in .neh countr,
e. poriI,J That tho Governments which fu eoBsuls N
of sniossnt shall extend simSr exemption 10 eonsuls Of
r. unieu 10 Ind be il fauEtr caatd, That, where il
ie e,h.rise ptovitei fl THE s! il shall be the
at ina collectors n their respective districts aud they
s hereby authorzsd To- oI ~ g Ns & o.
" and ali 6nes penalties, aud ofhiurss wieh may lie
posed incurred by sF,SS 81 as n a sA ana may
st sdsa in the Of the Unified States In any proT
form Of action or by Any approprate trn Of proGeedI
by @ tbe district within which said One penalty iorf
ture sy have been incurred before any court Of col
atent Jurisdiction and where NOT otherwise herein p
ded of one moety sh II be to the Of the person wi
II coe,tor deputy collector shall ir'i inform q Il
e.use matter or thing whereby such nue. penalty
Sriure shAl have been incurred and the other mole
10 the use Ct the United States And the veral cre
"a d,sriet courts Of the Uned Staos snail have iur
dson of ali offences against Of the provisions Of Il
Sst cemmiltad within their several dstIies.
fee isO And be Il Jnfther enacted That any pers
,o required pay any tax upon any article geo
,T wares merchandise or manufactures as herein provide
- hs se or cause or allow tho to bo sold before
Ia tY n which such article goods waIes, me-ehandiEo
jIe manufacture legally liable s paid with intent to ayi
snch TAX or fraud Of tho revenue herein provided