Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-15


interest on the public debt, and for
other purposes. .. ...a. -.
| CONCLUDED ....
| ALLOWANCE AND DRAWBACK.
| Sec. iii. And he it further enacted. That
| from and after the date on which this act
takes effect there shall be an allowance of
| drawback on all articles on which any internal
duty or tax shall have been paid, except raw
or manufactured cotton, refined coal oil .
/ naphtha, benzne or benzole, distilled spirits.
| manufactured tobacco, snuff, and cigars of all
descriptions. equal in amount to the duty or
tax paid thereon. and no more, when export.
| ed, the evidence that any such duty or tax has
been paid to be furnished to the satisfaction of
the Commissioner Of Internal Revenue by
snch person or persons as shall claim the al
l0wance or drawback and the amount to he
ascertained under such regulations as shall
| from time to time, bc prescribed by the Com.
missioner of Internal Revenue. under the li-
! rection of the Secretary of the Treasury and
the same shall be paid by the warrant OF the
Secretary of the Treasury on the Treasurer of
the United States. out of any money arising
from internal duties not otherwise appropria-
ted Proric'ed. That no allowance or draw
hack shall he made or bad for any amount
claimed or due less than ten dollars, any thing
in this act to the contrary notwithstanding ::
ARd provt9ed further. That any certificate of
drawback for goods exported issued in p,lrsr-
ance of the provisions of law. may. under
snCh regulations as may lie prescribed by the
Secretary of the Treasury he received by the.
collector or his deputy in payment of duties
under this act. And the Secretary of the
Treasury may make such regulations with re-
gard to the form of said certificates and the
issuig - thereof as, in his Judgment may be
necessary: -fna preceded further. That in
computing the allowance or drawback upon
articles manufactured exclusively of cotton
when exported. there shall be allowed i'm adj
ditlon to the five per centum duty which shall
have been paid on such articles n drawback of
two cents per pound upon such articles. ia all
cases where the duty imposed by law upon the
cotton used IN the manufacture thereof has
been previously paid the amount of said al
lowance to he ascertainea i'm such manner as
may be prescribed Iy the Commissioner of In
ternal Revenue, under the direction of the
Secretary Of the Treasury
Sec. 172. And be 10 further enacted That
II any person or persons shall fraudulently
claim or seek to obtain an allowance or draw
back on goods, wares. or merchandise. on
which no internal duty shall have been paid.
ar shalt fraudulentiy claim any greater allow
ance or drawback than the duty actually paid,
as aforesaid, such person or persons shall for
felt triple the amount wrongfully or faulu.
lently claimed or sought to be obtained, or
the sum of five hundred dollars, at the elec-
tion Of the Secretary of the Treasury. to be re-
covered as in other cases Of forfeiture provided
for in the general provisions of this act. .
Sec 173. And be ii further enacted. That
the following acts of Congress are hereby re-
peatled To wit : The act of July first eigli-
teen hundred and sixty.two, entitled An act
to provide internal revenue to support the
.nx
debt, except the one hundred and fifteenth
and one hundred and nineteenth sections
thereof, and excepting further. all provisions
OF said act which create the offices of Comms-
sioner of Internal Revenue. assessor. assis-
tant assessor, collector. deputy collector, and
| inspector, and provide for the appointment
and qualification of said officers Also. the
act Of July sixteenth, eighteen hundred and
sixty-two, entitled " An act To impose an ad-
ditional duty on sugars produced in the Uni.
ted States" Also, the act of December TWEEN
ty- fifth, eighteen hundred and sixty-two en-
titled - An act to amend an act entitled An
| act To provide internal revenue To support the
Government and to pay interest on the pub.
lie debt, approved July first. eighteen hun
dred and sixty-two." Also. the act of March
third, eighteen hundred and sxty-three, enti-
tied " An act to amend an act entitled An
act to provide internal revenue to support the
Government and to pay interest on the public
debt, approved July first, eighteen hundred
and sXty-two, and for other purposes except
| ing the provisions of said act which create the
offices at deputy commissioners and cashier of
internal duties and revenue agents. and pro-
vide for the appointment and qualification of
| said officers. Also. the twenty fourth aud
| twenty y-fifth sections of the act of July four
| teenth, eighteen hundred and sixty-two, enti-
| tied - An act increasing temporarily the du-
! ties on imports. and for other purposes" AL
so, the second section of the act of March
third, eighteen hundred and sixty three, enti-
| tied . An act to prevent and punish frauds up
on the revenue, to provide for the more certain
and speedy collection of claims in favor of the
United States, and for other purposes" SO far
as the same applies To officers Of internal rev.
enue. And, also. the act OF March seventh,
| eighteen hundred and sixty four. entitled
- An act to increase the internal revenue, and
| for other purposes" together with all acts and
parts of acts Inconsistent herewith : p,orideR.
| That all the provisions OF said act shall he in
force ior levying and collecting all taxes. du-
ties, an,l licenses properly assessed OF liable Ia
| I've assessed. acCruing under the provision,
uf former acts. or drawbacks. the right to
| which has already accrued on which may here
after accrue under SAID acts, and for maintain
| ing and continuing liens. tines penalties. and
| fUrfeitures incurred under and by virtue there
| Of. And for carving out and completing all
| proceedings which have been already commen
| ced or that may be commenced to enforce such
ines, penalties. and fori,itures, or criminal
| proceedings under said acts, and for the pun
ishment of crimes of which any party shall be
or has been found guilty: And p,opided fttrth-
| er. That no office created hy the said acts an,
continued 10y this act shall be vacated by rea
son of any provisions here,n contained but
the officers heretofore appointed shaft continue
To hold the said offices without reappointment
.4ad prosiAed. further, That whenever the duty
imposed by any existing law shall cease il
consequence of any limitation therein contain
ed before the respective provisions of this ac
shall take effect, the same duty shall I've ano
is hereby continued until such provisions o
this act shall take effect, aud when any act i.
hereby repealed, no duty imposed thereby
shall be held to cease. in consequence of such
repeal, until the respective corresponding pro
visions Of this act shall take effect iAad pro
pidtd, further, That all manufactures and pro
ductions on which a duty was imposed 10y
either of the acts repealed by this act, which
shall be in possession of the manufacturer o.
producer, or of his agent or agents, on tn,
day when this act takes effect, the duty i'm
posed by any such former acts not having beer
paid. shall be held and deemed to have beei
manufactured or produced after said date |; an,
!. whenever by the terms Of this act duty i
imposed upon any articles, goods, wares. o
merchandise manufactured or produced, upo,
which no duty was imposed by either of sa
. former acts it shall apply to such as were man
ufactured or produced and not removed fron
the place of manufacture or production, ol
the day when this act takes effect Ind pro
), pided, further, That no direct tax whatsoeve
shall be assessed or collected under this or an.
other act of Congress heretofore passed, unit
|
such assessment and collection 10 he made
7 but this shall not be construed to repeal O
postpone the assessment or collection Of til
first direct tax levied, or which should lie lev
led, under the aot entitled " An est to pgovid