Delaware State journal and statesman., 1864-11-18

I.| LAWS Ot THE UNITED STATES.
Passed Al The First Session Of the Thirty -EigtM
Congress.
An AoT 10 provide internal revenue to support the Gov
ernment u pay interest on the public debt, and for
other purposes.
Concluded.
ALLOWANCE AND DRAWBACK.
Sec III. Andbs further cndc,,d That from and after
tie date ON which This act lakes eiort there shall be
allowance or drawback all arel, on which any inter
na duty or tax shall have been paid, except
hanuAcu ured cotto, refined coal oil, nHphta henzne
benzoe. Distilled spirits, manufactured tobacco. snuff and
cigars o. el Inscriptions equal In amount TO the duy
tax paid thereon aud more when exported the evil
denee that any such duty has beeu paid to be
shed to the satisfaction OF the Of Internal
Revenue by such petHon or persona AZ shall claim tte III
owancs or drawback, and the be AtGerained
under such regulations shall, IRON lime to time, he
preaeribed by the Commissioner OF Internal Revenue,
unaer inc alscon ot the Secretary of the Treasury, and
the same shall be paid by the Of the Secreary
the treasury on the Treasurer of the United States Of
any money arising from internal duties not otherwise APP
pTopriated; Propidcd, That no allowance or drawback
shall be made or had for any amount claimed due
thhn Zen doars any thing In this act to the contrary
Notwithstanding dnd proBided titriler, That any Ger
tinrAte OF drawback for Goods exported issued in pur.
tons may be prescribed by be Serrstar3 Of the Tree
sury, be received by the collector his deputy in pay
nent Of duties under this act And the Secretary OF the
treasury may make such regulations with regard to the
form OF said certificates and the issuing thereof in his
Judgment, may be necessary: And rOvsdi further, That
IN computing the allowance drawback upon articles
manufactured exclusively cotton when exported there
shall be allowed In addition to the five pr centum duty
which shall have been paid such articles drawback
o. two cents per round upon such articles in all
where the duty imposed by law upon the cotton used in
the manufacture thereof has been previously paid the
amount Of said allowance to be aseertaned in such
ner as be prescribed by the Commissioner Of Internal
Revenue under tho direction of the Secretary of the
aury.
Sec i72 And belt further endoiei That If any person
or persons shall fraudulsnty cam seek to obtain
allowance liaa
on which internal duty shall have been paid shall
irauduenily claim any greater allowance drawback
lhah the duty actually paid as Aforesaid such porson
persons ahal forfeit triple tn wron 4uy or fraud.
nlsnlly amfd sousht to be obtained, the of
i've hundred dollars at the election OF the ecrearY Of the
Treasur to be recovered Ia other of forfeiture
provided for In the general provisions Of this act
Sec. lf3. And be further enacted That the following
acts Of Congress- are hereby repealed 10 wits The act
July first, eighteen hundred and sxtytwO, entitled IAN
end 70 pay interest on the public debt" except the
hundred and fifteenth and hundred and ninst enth
sections thereoi and excepting, further all provisions OF
said act which create the Offices If Commissioner of Inter-
nal Revenue assessor assistant assessor colletor
collector and infpeeor and provide for the appointment
and Qualification Of said officers. Also the act Of July
sixteenth, eighteen hundred and six y.twO entitled
act 10 Impose additional duty sugars produced
the United SatBn Also the Of December twenty h
eighteen hundred and sixty twoentited amend
act entitled An act to provide tenal sup
port the Government and to pay interest on the public
debtn approved July first, eighteen hundred and axly
two Also, the act OF Mar h third eighteen 1undred
and sxtythree, entitled AN act to amend act entitled
An act TO provide Internal revenue to support the Gov
ernment and TO pay interest the public debit approved
July brat eighteen hundred aud sixty two and for other
pnrpnses excepting the provisions # said act which
create the officer deputy commits cashier
internal duties and agents. and provide for the
appointment and qualification OF said officers. Also, the
twenty and twenty sections OF the of uy
fourteenth eighteen hundred and sixty two entitled An
act increasing temporarily the duties IMPORTS and for
other purposes Also the second section Of the act u
March third Eighteen hundred and sixty three, entitled
IAN act TO prevent aud punish frauds upon the revenue
to provide for the certain and speedy coll, cton Of
caiHs in favor Of the United States and for other pur
poses SO far as the same applies to officers Of internal
revenue And, ALSO the act of March seventh eighteen
hundred and siytyour entitled "An to increase the
internal reyeuRe and for other purpuses together with
all and parts acts inconsistent herewith Pf0piiei
That all ths provisions OF said shall be in force r
evyng and collecting all taxes, duties and licenses pro
pery assessed or liable to be assessed accrung uadar
the provisions OF former acts drawbaek the right to
which has already accrued which may hereafter accrue
under said acts aud for and liens
ues, penalties, and orietures incurred under aud by
virtue thereof And for carrying out and completing all
proceedings which have been already commenced that
fjrleltures criminal proceedings under sal acts and
the punishment Of cii. Of which any party shall be
office created by the said and continued by this
act shall be vacated by Of any provision herein
" hold the said offices without reappontment;-
an% It'd tsrher Th,t whenever tbs duty imposed
~ ay contained before the respective p.oyi
% ~ MI; n, h, AXE elect the saie uuty shall be
sons o. mls ae snall ~ such provisions Of tns act
% ahu y neeoy Soninped nh. "s hereby repealed
iutr
quence such repeal until the respective sropideT
provisions of this act shall take elect And t ''nh
further. That all manufactures and production on wi,
duty was imposed by either Of the repealed by ths
act which shall be in possession Of the manuftcue nr
producer or Of his agent or agents the day when this
act takes effect the duty imposed by any such ormer AT
not having been paid shall be held aud smed to have
been manufactured or preductd after said date and
whenever by the terms oil this act duty imposed prn
areles goods, wares, merchandise manuf rtiraI
prouueed upon which duty was imposed by either
VI sSd former 1t shall apply to such as were manu-
from tha nj nf
manufacture or production the day when This act
takes effect And prOuided further THAT mo- diract IN
Whatsoever sa be assessed collected under this or
other act Of Congress heretofore until Congress
snail enact another law requiring such and
collection to be made; but this shall be construed TO
repeal postpone the collection OF the first
direct tax levied or which should be levied under the
act entitled "An act to provide increased revenue from
imports to pay interest the public debt and for other
purposes approved August th, eighteen hundred and
dxtyone nor In any way to affect the legality OF said tax
any remedy provided in said acts or any
other acts for the enforcement collection OF the
In any State ar States and Territories aud the District Of
CoiumbIa but said first tax, and any such process or
remedy shall continue In all respects n force any thing
In this set to the contrary notwithstanding.
see ia And be II further enacted That the said Com.
missioner of Internal Revenue under the direction the
Secretary OF the Treasury, authorized make ali such
regulations cot otherwie provided for may become
necessary Dy of the alteration the laws in relA
tiOn TO internal revenue, by vfptue of this act.
SEQ NO. And be IL further enGcted That the one hun
drsa and nineteenth section OF ah act entitled lAn act
provide inTernal tD support the Government
and to pay interest on the public debit approyel nv
FIRST eighteen hundred aud AixtytwO shall remain In iu
force.
Sec l16 And be il further enacted That wbsn spv ta,
duty is imposed by law and the mode or time Of as
sssBmeut collection is therein provided the same
shall be established by regulation OF the Secretary the
Treasury.
Sec IN And be further end ted That every collector
whom any duty upon cotton shall be paid shall mark
the bAea other packages upon which the duty shall
have been paid In such manner as may clearly indicate
the payment thereof and shall give the owner or other
person having charge of such cotton permit for the re-
mOyal Of the same stating therein the amount and pay
ment OF the duty tho time and Place Of PAYMENT the
weight aud marks upon the baes and packages, that
thet may be fully identified. Whenever any cotton
the product Of the United States shall arrive at any mort
Of the United States from any State in nsurecdon against
the Government the assessor assistant assessor shall
the taxes due thereon and shall with
out delay return the same to the collector or deputy col
hector Of said district and the sad collector deputy col
eetor shall demand Of the other person having
charge such cotton the tax imposed by this and as
sssei bereou unless evidence OF previous payment Of
wch FAX shall prodEced under such regulations Az the
CommIspt mar Of Internal Revenue by the direction OF the
Sra,srv Of the Treasury shall from lime 10 lima M
riha and in the assessed shall not be bnd
a. sueh collector within ten days after demand the col
eetor or deputy collector aforesaid s III institute pro
eedlus for the recovery Of the tax hereinbeoe bro
ded which said tax shall be lien upon said cotton from
he ime when said assessment shall be Iropid4d
That ali cotton sold by account Of the Government
~ the United States shall be free and exempt from duty
al me time of aud after the sale thereof and he same
shalI Le marked free, and the purchaser furnished with
Such bill of sale as shall csary and accurately describe
he game which shall be deemed and taken to be permit
s,,thnyizIug the sale removal thereof.
ses i7s And be further etacied That tonsuls OF for
Sn countries In the United States, who citizens
heTeof shall be, and hereby exempt om any income
~ i'm nosed by this act which ay be derived from their
eienI emoluments or from property In such countries
Propd d. That the Governments which such coRsus Riny
shall extend similar exemption to eonsuls Of the
United States.
nroVidal for in this act sh AL le the dniy
~ h coeetors In their respective districts aud they are
bhv auhorized 10 prosecute for the recovery OF any
,e ~ snws that may be forfeited by of this set
and ali anes penalties and foritufes which may be i'm
nose5 or Incurred by virtue Of this act shall and nsy be
P tr ana recovered whore not otherwio herein pro.
liA in tha name Of the United States in any proper