Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-19

ALLOWANCE AND DRAWBA-k-
III And be Il further eua, ted, That from
and after the date which this act tsEee Snee'
ti.IS m vbIcn any Intern Al duty tax shall have
been paid, except raw or unnnaHuhetG eothoL
Tshued cal oil nsPtss penzl0e % Da eSSTs of IN
descriptions, equal in amount TO the aaty % tax
paid thereon, aud no more, Ehep n ., "
nSbsh 10 the sAtisGeton Of the Commissiouer o. In:
ternaI Rsyenue by such person OF persons e. saau
cInIr the Allowance dEaN back, aud the am unit 70
~ Hecsrtaiped under such regulations aS SHALL from
time 10 tune be prescribe by the OOmmlssiontF OF
Internal Revenue, unoer tIe W g. h.TI he nsId bv
the warrant the secretary OF tue TreasuLy on tne
Treasurer Of the Unitsd state, Iat OF any I.Oey
aIisInR from internAl duties not otherWhe sPpf3Prt
ated: Provided: That NO allowance or dTaWo9ck
shall be made had for any amount claimed or zoe
IeAS than dollars, anything In thts act 70 the
cOptrarI notwithstanding; Add provided, furtheri
That any certificate Of drawback for goods exported
-issued 10 paFsaaaos Of the provisions OF Law, may,
Secretary OF the Trca ury, be received oy the GO
tctor or his depuy in pay Of duties under M
act And the Secretary Of the Treasury may make
such r. guIatioDs with regard 70 the form OF haid
certificates and issuing thereof in his Jn"g
rnent, may be Necessary: And provtd0G, tartner'
Thnt IN computing the allowance or drawback upon
articles manufactured exclusively OF Cotton when
exported, there hall be allowed IN aoailon % tne
EuchArticIes, drawback of two cents per pound
upon such articles, in all cases where the duty I'M
posed 9y Law upon the cotton used In the mAnnac.
ture thereof has besu previously paid; the amount
Of said allowance TO be asceEtAned in such manner
az may be prescribed by the Commissioner Of In
teFnA revenue, under the direction Of the Secretary
Of tho Treasury.
Sec. ia. Aud DC 1t further enacted, That If any
person or persons shall frsudeutIy claim or seek 70
obtain an allowance drawback on goods, wares CT
merchandise which no internal duty shall have
been paid or shall fraudulently claim any greater
allowance or drawback than the duty actually paid,
Aforesaid. ouch person or persons shall forieit
trip the amount wrOngfuliy or frauduiently claim
cd or sought to be obtained or the sum Of nVe nun
dred dollars the election Of the SECRETARY OF the
Treasury to be recovered in other cases Of for.
fturO provided for In the general provisions OF RMS
SEQ. l73 Aud be It further enacted, That the fol-
lowing acts OF cougtsss are hereby repeaed 70 Wit;
The act Juiy first, eighteen hundred aud sixty
two, entitled IAN act to provide Internal revenue 70
support the government aud to pay interest on the
public debr," except tie one hundred and fifteenth
and OnS hundred and ninet. enth sections thereof,
cepting, further, all provisions OF said act
which create the Offices of Commissioner OF Internal
Revenue, assessor, assistant assessor, collector
deputy collector and Inspector and provide for the
appointment and qual hcaton Of said ofieeS. Also,
tine act Of July sixteenth, eighteen hundred and
Sixty.tWO entitled IAN act to impose an additional
duty ON sugars produced In the United StateS" Al
dred and sIty-two, entitled ssAn act 70 amend an
act nIitIed An act 10 provide internal revenue 70
support the goVsFnnsat and TO pay interest on the
and Sixty.tWo, and for other PurPosesi sxeePting
the provisions OF said act which Greats the othees
ties aud revenue agents. and provide for toe appoint
meut aud qualification OF said officers Also, the
Of July fourteenth, eighteen hundred and sixty two
eutiLlrd IAN act Increasing Temporarily the duties
ond lection Of the act OF March third eighteen hun
drod and sixty three, entitled "An act to prevent
and punish frauds upon the revenue, TO provide for
the certain and speedy collection OF Chains in
favor Of the United States and for other purposes
far As the same Supplies 20 ofiieers OF internal
II, Aud, also, the act Of March seventh eigh-
teen hundred and xty four entitled AN act to In
crease internal and for other purposes" to-
EethtS with Ali and parts Of aeta inconsstent
herewith: Provided That all The proyisuns Of said
acts shall In force for syyiDg and collecting all
taxes. duties and licenses properly as;e sed or IA.
BILE to be assessed or AeoEuiDg under the Provsons
Of former acts drawback, the right 70 which has
already accrued which may hoI eatter accrue nm
der said acIs, and for maintaining and continuing
lens nes, penalties and foroitures incurred under
and by virtue thereof And for carrying out anu
commenced or that may be commenced 70 enforce
such hnOs, penalties aud forfetnTes or criminal PRO.
eeedings under said acts and the punishment q
guilty: Aud provided further, That NO once crea.
Ted by the said Eots and continued BY this act ahAl
be vacated by reaSn Of any proVtsons herein co n.
tAIned, but the Officers heretofore appointed shan
continue hold the said Offices without reappoint-
ment: And provided further, That EbeneHsr tue
duty imposed by any exiting law ahal ease In con-
-'-6Ie Of any Limitation therein contained beiote
the same duty sSSIi b. and il nsrSSy ooatnued ID
I'll speh proylsiOna OF this act hhau take e1Set, and
thereby shall DO held 70 cease, in eOnStquencs O
aueh r'Pea until the respective corresponding pro.
Visions OF thIs act shall take effect: And prUytatd
further, That all manufactures and produetionA on
when duty was imposed by either oftthS acts re-
PeAled by Lhis act; which shall be In the possession
OF the manufacturer producer, OIL agent OF
agents. on the day when this act takes sffect, the
duty imposed BY any 6Ieh former act not having
been laid, shaiI be held and deemed % have been
manufactured Of produced after such date and when
Oy the terms Of this act duty u imposed upoE
any articles, goods, wares or merchandise mAnufae
tnred or produced, upon which any duty Was tmpos
ed BY either said former acts, tt shall apply e
such n were nAnuf cturOd or prodneed and NOT re-
moved from the place OF mAnuActnTe or production,
be Asaelsed collected under this any other act
OF Congress heretofore passed. until Congress GhAll
oosetiOn tobe made; out tins shA not be eOnstrus
I'd 10 repeal or p1stPOne the asseES nRnE eoleo-
ton OF tho nrlt direct tax levied which should
Be levied, under the act entitled provide
Increases revenue from imports 10 pay intei est on
the public debt and for other purposes approved
4usult hfth, eighteen hundred aud lSlxtI -Ons nor
In way Affect the legality OF aid tar or RnV
other acts for the enforcement collection Of the
in State or States and Territories and the
District Of ColnmbA but said rst tax and any such
prlcess remedy BhAll continue in ali respects in
force, anything In this act to the contrary nOtW1th
standing. lrtrE- atlG if.-- lfuItIa
Sec ia. Aud be It further enacted, That the said
CommiSaionerof Internal Revenue, under the dirsc-
ton Of the secretary OF the TrOAsury, II authorized
make all such regulations not otherwise provided
foE, a. may become necessary by reason of the al
toTAtionof the laws In relation TO Internal revenue
by virtue OF tis act. s.tl-si. .rig-s.3
Sec. 1Ib. And DO 10 further enacted, That the one
hundred and nineteenth section OF an act entitled
"An aetto provide internal revenns 70 support the
government and % Psy interest on tho public debt
approved July frat, eighteen hundred and sixty
two, shall remain In full force & & si.5Tt -
Sec 1T6.A be it further enacted. That when any.
OF assessment collection Il not herein provided,
the same GhAI be established By regulation Of the
Secretary OF the Treasury 5las .,
Sec. IT. And be d further enacted, That every
collector whom any duty upon cotton shall be paid
slall mark the bales or other packages upon which
the duty shall hare been P4idSin snch manner As