The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-09-04
ALLOWANCE AND DRAWBACKS.


mat section one hundred and seventy-one
oe amended by adding thereto the following
PIoNlsO: PfOrided also, That no claim for
drawback on any articles of merchandise
exported prior to June thirtieth eighteen
hundred and sixty four shall be allowed nm.
less presented to the Commissioner of Infer
nal Revenue within three months after this
amendment takes effect
That section one hundred and sevapt,--ni,o -
be amended by striking out all after fine an
acung clause and inserting in lieu thereof
the toloWlng: That, where it is not other
wise provided for, it shall be the duty of tbe
collectors, IN their respective districts. and
theS are hereby authorized, TO prosecute for
the recovery OF any sum or sums that may
be forfeited; and all fines, penalties. and for
textures which may be imposed or incurred
sLau ana may be sued for and recovered
where not otherwise provided in the name
On Inc united States, in any proper form of
aeItGn' or BY any appropriate form of pro-
OF the United States for the district within
winch sald tine, penalty, or forfeiture NAV
have been incurred, or before any court of
competent jurisdiction. And where not
otherWlse provided for, such share as the
Secretary of the Treasury shall, by general
regulations, provide, not exceeding one moi
ety nor more than five thousand dollars in
amy one case, shall be to the use of the per
Son, to be ascertained by the court which
shall have imposed OF decreed any such fine
penalty, or forfeiture, who shall first inform
z on the cause, matter, or thing whereby such
hne, penalty, or forfeiture shall have been
incurred; and when any sum is paid without
suit, or before Judgment, in lieu of fine
PeHug penalty, or forfeiture and a share of
the same Is claimed by any person as in
1oTmeT, the Secretary of the Treasury under
General regulations to be by him prescribed !
shall determine whether any claimant is |
Entitled to such share as above limited and |
sto whom the same shall make payment ac- |
seordIngly 1t is hereby declared to be the |
true intent and meaning of the present and |
all previous provisions of internal revenue |
acts granting shares TO informers that no |
hight accrues to or is vested inNany informer !
ID any case until the fine, penalty. or forfei- /
sure IN such case is fixed by Judgment or /
compromise and the amount or proceeds /
snail have been paid, when the informer .
shall become entitled to his legal share of /
fhe sum adiudged or agreed upon and re-
eeived PrOrided That nothing herein CON
taIned shall be construed to limit OF affect |
fhe power of remitting the whole or any
portion of fine, penalty, or forfeiture con-
Hred on the Secretary of the Treasury by
eSIsting laws. The Commissioner of Inter
nal Revenue shall be, and is hereby, author
Hed and empowered TO compromise, under
sneh regulations as the Secretary of the
ATeasury shall prescribe, any case arising
nndeT the internal revenue laws, whether
RendIng in court otherwise. The several
1rcult and district courts of the United
states shall have jurisdiction of all offences
agalnst any of the provisions of this act
eommltted within their several Districts
f10ttded, That whenever in any civil action
Eor penalty the informer may be a witness
zof the prosecution, the party against whom
snch penalty is claimed may be and shall be
admitted a witness on his own behalf
very person who shall receive any money
Qf other valuable thing under threat of in
AnIming or as consideration for not inform
ing against any violation of this act. shall,
0n conviction thereof, be punished by a fine
not exceeding two thousand dollars, or by
Imprisonment not exceeding one year., or
both, at the discretion of the court with
costs of prosecution.
SEC. g ibis. 4nd be It further enacted,
That sections two FIVE, eight, nine, ten, and
tWelve OF the act entitled An act TO amend
an act entitled An act to provide internal
zevenue to support the government, TO pay
interest on the public debt and for other
parposes,' approved June thirtieth, eighteen
anndred and sixty-four," approved March :
>hird, eighteen hundred and sixty-fve, be,
and the same are hereby, repealed.
# TAX ON STATE BANK CIRCULATION. .
That section six of the act of March third,
lRhteen hundred and sixty-hye, entitled |
~ act to amend an act entitled An act to
Hpvide internal revenue to support the 4
#Qyernment, to pay interest on the public
abbt, and for other purposes, approved {
#nne thirty, eighteen hundred and sixty
mn, be amended by striking out all after !
5Ae enactlng clause, and inserting in lieu
4ereof the following: That every national Z
#nklng association, State bank, or State
%nking association, shall pay a tax often
a eentum on the amount of notes of any
lson, State bank, or State banking assOcl- I
@<ion used for circulation and paid out by :
4em after the first day of August eighteen Z Z
#Hhored and sixty-six, and such tax shall be
sessed and paid in such manner as shall be :
@esenbed by the Commissioner of Internal u
<senue 81
nat section fourteen of the same act shall =
amended by striking out all after the en- =,
ing clouse, and inserting in lieu thereof n
iollowing: That the capital of any State Il
A or banking association which has =
sed or shall cease to exist, or which has
or shall be converted into a national
a. shall be assumed, to be the capital IS
1lsted Immediately before such bank
a1eu -, TO exist or was converted as aforesaid;
"nenever the outstanding circulation of -
u4nk, association, corporation, company,kl|
rsAsoh shall be reduced to an amount not u
dung five per centum of the chartered q.
ns JARED capital existing at the time tt z
was issued, said circulation shall 7 g
icb - taxation; and whenever any bt
b sbans ceased to issue notes for circt
.stsS al deposit in the treasury of IT8i
rates, in lawful money, the arnor