, 1864-11-07
OFFICIAL.
I,,ys GF THE UNITED STATES
p,ssrt, nj th" First S-SSi"" "f thc Thirty
eighth Congress.

eighth Congress.
Az ACT to provide internal revenue to
sr,port the Government, ~ pay interest
on the public debt, and for other pur-
poses
ALLOWANCE AND DRAWBACK.
G.. III. And he IL turtkcr enacted, That
e.o,, and after the date OH which this act takes
o,s.rt. there shall BE- an aorancc or drawback
on ali articles on which an internal duty or tax
shall have been paid. except raw or unnlanuiac-
tnrgl cotton. rtiilcl coal-oii, naphtha benznr
or 6epzoIc, distilled spirits, manufactured tobac-
90 snuff and cigars of all descriptions, equal in
amount to the duty or tax paid thereon, aud no
more when exported the evidence that any such
Jutv or tax has been paid to be furnished to the
eotsfactiOu Of the commissioner Of internal rcve-
rue by such person or persons as shall claim the
nlIovancc or drawback, and the amount to be
S.ccrtained under such regulations as shall, from
fine 10 time, be prescribed by the commissioner
nf internal revenue, under the direction OF the
Secretary of the Treasury. and the same shall
be paid by the warrant Of the Secretary OF the
T,rasury on the treasurer of the United States,
ont of any money arising from internal duties
not otherwise appropriated: Provided, That no
allowance or drawback shall be made or had Tor
any amount claimed or due less than ten dollars,
ANYTHING in this act to the contrary notwlth-
stan ling And prouided, tarther, That any Ger,
tifcate of drawback for goods exported, issued
in pursuance Of the provisions oi law may, un'
der such regulations as may be 'prescribed by
tLe Secretary of the Treasury, be received by
tho collector or his deputy in payment of duties
nrJer this act. And the Secretary Of the Teas
urv NAV make such regulations with regard to
tbc form of said certificates and the issuing
thereof as. in his judgment may be necessary !:
And procided, further, That in computing the
allowance or drawback upon articles manufac-
tured exclusively OF cotton, when exported, there
shall he allowed, in oddition to the five per GEN.
INN duty which shall have been paid on such ar
t;clcs, drawback Of ewo cents per pound upon
such articles in all cases where the duty imposed
nv law upon the cotton used i'll the manufacture
thereof has been previously paid; the amonnt
nr said allowance to be aSceriained IN such man
ner as may be prescribed by the commissioner
,nr internal revenue, under the direction OF the
Secretary Of the Treasury
Sec. l72. And be IL further enacted, That If
orv nersnn or persons snail trauduently claim or
saek 10 obt,in an allowance or dra back on
goo,ls. wares. or merchandise, on which no In
tcrnal duty shall duty shall have been paid, or
shall fraudnlently claim any greater allowance
or drawback than the duty actually paid, as
aforesaid, such person or persons shall ioriet
tr;nIe ,he amount wrongfully or iraudulcntly
claimed, or sought to be obtained, or the sum
Of five hundred dollars, at the election oi the
Secretary Of the Treasury, to be recovered as
in other enses of forfeiture provided Tor IN the
general provisions Of rhis act
Sec ia And be IL further enacted, That the
following acts Of congress are hereby repealed.
To vii The act Of July first, eighteen hundred
and s;xtv.two. entitled An act to provide in.
ternai revenue to support the government and
No nav interest on the public debt" except the
ono hundred and fifteenth and one hundred and
n;netccnth sections thereof; aud excepting, fur
tber ali provisions Of said act which create the
offices of commissioner Of Internal revenue, as
.ssor. assistant assessor collector, deputy col,
lcctor, and inspector, and provide for the ap-
pointment and qualification OF sald olhcers'
Also, the act Of July sixteenth, eighteen nun
drel and sixty.two, entitled An act 10 impose
United States" AlsD, the act Of December
twenty-aTth, eighteen hundred and sixty-two, en-
tiile,l An net TO amend an act entitled AM act
TO proyide internal revenue to support the gov
eri,mcnt and 10 pay interest on the public debt,
approved July Grst, eighteen hundred and sixty
twon Also. the act Of March third, eighteen
b,nlre,l and s;xty-three, ertitled AN act to
amend an act entitled An act to provide inter
mai rrvenue TO support the government and to
nav interest on the public debt approved July
i;rs, c;ybtcen hundred and sixty-two, and for
niher nnrnoses. excepting the provisions OF said
oct w6;,.h create the Offices Of deputy commis-
so,er an, cashier Of internal duties and revenue
arsnts, and provide for the appointment and
qualification Of said officers. Also, the twenty
iohrth and twenty-ffth sections OF the act Of
,Tnjv Io1rtecnth, eighteen hundred and sixty-two,
entitled . An Act increasing temporarily the
duties on imports, and for other purposes
Also. the second section OF the act OF Marcn
third, eighteen hundred and eixty-three, entitled
=" An act to prevent and punish irands upon the
revenue. to provide for the more certain ana
spcely collection OF claims in inyor Oh the united
States. and for other purposes so ar as tne
same appIies to officers oi internai revenue.
And. also, the act Of March seventh eighteen
hundred and sixty-four, entitled an acs 70 ln-
crease the internal revenue anu LOT oener PuI
poses" together with oil acts ana RaIts 9, aS1s
Inconsistent herewith: fTor,aea, .nat ~ ule
,,rors;ons of said acts shall be in force Tor levy
lnv ana collecting all taxes duties, and licenses
nroorlv ssscssei or liable to be assessed, or &C
crn!,c nnder the provisions Of former acts, or
draw5acks, The right to which has already &C:
erucd. or which may hereafter accrue, under said
acts. and for maintaining and continuing liens,
fines. nenaIties, and forleitures incurred under
and Nv virtue thereof. And for carrying out
and comnletine all proceedings which have been
already commenced, or that may be commenced,
to enforce such lincs, penalties, OF criminal pro
ceedinps under said acts, and Tor the punishment
Of crimes Of which any party shall DC or has
been found guilty And Proptded, J1rtner, Ina.
no Office created BY the said acts, and continued
by this act, shall be vacated BY reason Of any
provisions herein contained, but the officers here,
toGore appointed shall continue to hold the said
Offices without reappointment: And prooided.
flrther. Tbat whenever the duty imposed BY
any existing law shall cease in consequence OF
Any Limitation therein contained before the res
pectiye provisions Of this act shall take effect,
tbe same duty shall be, and is hereby, continued
until such provisions Of this act shall take effect
aud when any act is hereby repealed, no duty
Imposed thereby shall be held 10 cease, in conse-
Ouencc of such repeal, until the respective cor
resnonding provisions Of this act shall take ef-
feet. and .prouiced, further, That all manufac-
tures and productions on which duty was i'm
poscd by either Of the acts repealed by this act,
which shall be in possession Of the manufacturer
or nroducer, or Of his agent or agents, on the
dav when this act takes effect, the duty imposed
nv any such former act not having been paid,
shall he held and deemed to have been manufac-
LAT aNtA stIaa