New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1867-05-17

pharmacy, shall not be regarded as manufactures
under this act. Bat apptheearies and al other per
sons who manufacture for the dispensing and sales
OF others, or who mske and advertise any article
medicinal or otherwise, simple or compound with
any special proprietary claim to merit, to special
advantage in use ettest, he her such claim be
distinctive or Distinguishing characteristic, whe
real Or pretended OF the articles 50 made and a1ver
ing to the authorities above cited in tnis ton,
snal ae regarded manufacturer Is under this act.
SIC, u. And be At fur her enacted-Ihat no stamp
shall be imposed upon auy uncplnpoundea medicinal
POUNDED aee5r91r to the Tinted Sta Is or other
national pharm-c'pwia. or OF winch the tull ana
Is now or hitherto IN common use among phAsl-
cans or apothecari-s IA any pharmaceutical jour
nal now issued by any incorporated college of phar
macy, when sold or offered for sale, advertised
under any other name form. Or Eulse than that under
down in said phe macopte dispensatorieS. or jour
mails as af1re aid: upon medicines sold to or for
pounded for SAID person according to the written
ceipt or presc Upton Of any physician or surgeon.
empt from stamp Tax any medicinal articles, whether
simple or compounded fy any rule tutho Ivy, or
formula published unpublished, which are put
up IN style or manner similar TO that Of patent or
propretary medicines IN Rehtf1i, or advertised IA
merit or to any pecuiar in mode of prepa
tlon, quality use, or effect whether such claim bs
SEC H. And be Il further euacted That in case any
goods or commodities for or IN respect whereof any
tax is shall be imposed or any mater ais uten.
sis, ssels proper ended TO be made OF
for or in the making of such goods commodities
shall be removed, snail be deposited or concealed
| in any place with intent to detraud the United
States Of such tax any part the eOf all such goods
and commodities, and all such materials, utensils,
and vessels, respectively, shall be forfeited; ana
| in every such case, and IL every case where any
| goods or commodities shall be forfeited under this
act, or any other act OF congress relating to the IN
terna revenue all and singular the casks, vessels,
cases or other packages whatsoever, containing or
which shall have contained such goods or commodl-
ties, respectie5, and every sell boat ca t, car
| rage, or other conyeyance whatsoever ana all
horses other animals, and all thir9s used in the
removal or 10. the deposit e1ncea!ment thereof,
rt7peftlHe! sla re Iorieited, anu eSe.! peI5oh
VINO sniH remove, deposit. or conceal, or pe con
cerned in removing depo-iting, or concelling any
goods or commodities for or in respect whereof any
tax Is or ha|l be imposed WITH intent uetrauuthS
nGa state o. tax Gr aTy PSrt tnerf1i sS 1s
hnnrred dollars
SEC 10 ANA be it fur her enacted, INT ne
States or any commits Toner thereof, may issue
search warrant, authorizing any internal revenue
MAKE oath IN writing that he has reason 70 believe,
and does believe, that fraud upon the resenEe has
premises.
SEC To- And he 4 fur her enacted. That IN case
boz barrel, bag. Of any vessel package, wrapper,
cover tr envelope Of any kind stamped branded or
marked in any way to show that the cpntentsur
contents thereof ave been duly inspected.
or that the tax thereon has been pa D. or tnat any
Piled With whether such stamping branding, or
be false and counterfeit otherwise without au-
lnor " Of Law. said box trre ba vessel package,
wrap PIPER cover or envelope be ng enpt or con
taining anything else tnan the contents which
therein when said articles had been lawfully
revenue such person snail be liable to penalty OF
not less tcan My nor more than tive hundred uol.
| or produce any box, barrel bag vessel, pa kaee
wrapper cover o. envelope. 'tamped, braided; or
mark the same hereinbefore recited, sha I, upon
| yIded N this section. And any person who sEan
violate the foregoing provisions Of this section with
person. shall upon conviction ereof be liable to
| me OF not less than one thousand nor more
nos s ss Rnn s monb 6 MORE hsn Se
years or both such fine and Imprisonment, at the
discretion of the court. And all articles sold given.
purchased, received made manufacturers, produced,
branded stamped on marked IN vio alton of the pro
forfeited to the I'm ted States
SIC H. And be it further enacted, That where
ary whisky, OIL tobacco, or other articles OF manufac-
ture procuee, requiring brands, stamps or marks
Of what ever kind to be placed thereon. sha be sold
by law, the same having been branded, stamped,
marked required by Law the officer selling the
afi sed the brands, stamps or marks SO required,
and deiuct the thereof from the proceeds of
SEC, Il. And be it further enacted, That manual
labor schools ana colleges shall not be required to
pay manufacturer or special tax while the pro,
oeeds OF the labor OF such lnstitqtons are applied
institntons - '''' ''pp''' anu Vi sum
,sEC 10 Ana pc il further enacted, Ihat no suit
shall be ntained in any court for the recovery of
any tax alleged to have been enormously or illegally
assessed or collected unit! appeal shal nave been
dGly made to the COMMISSIONER OF Internal Revenue
according to the provis ons of iaw in that regard,
and the regulations OF the Secretary the Treasury
established IN pursuance thefsot ana decision OF
suit shall be brought within slx months from the time
Of said decision or ~italn slF months from the time
this act axes effect Provided That # said decs,
ion snail be DELAYED more ts&n sx months from the
cate OF suen appeal, then Iid suit may be brought
at any Time "lthlh t"eI'| months from ths GATE OF
spch appeal ,.. -.-, mn,
= oht. y anu % ~ .nr'heT ehhcteu, mat seetlcn
nfteen OF the act OF marci three eighteen hundred
ana slhty hVe eht ted An act 10 amend an act en-
ed An ACT 70 pr vice lnte MAJ revenue 70 support
the government 70 pay interest on the puDlc deDt,
and Tor olheI pupo3es approved June thirty elgh-
teen hundrsd ana tixtyfour be amended by strlk-
ing out Az aiteT me emaetlne clause and insert
of theUnited States in which there is more than
eo/cor OF internal revenue, the secretary OF the
e ahs my qesgnate onJ o. sa,a eol'ectors 70
gave enarge o. an matters relatlng 70 the exporta-
ton OF artc es subject to tax under the laws to pro-
woe internal revenue ana az such porte as the Sec
relay OF the treasury may ueei u necessary there
a matters OF expectation ana drawback, under the
atrectlqh OF the conector whose compensation there
Tor sha De prescribed ny the hecretary OF the Treas
ury put sha nor exceed IN any case an annnal rate
OF two Thousand douars, excepting IN New York,
where ne compensation snaii pc an annual rate OF
three thousahn Hollars; ana az the books papers,
and documents N the bureau OF drawback in the
spec'lVe ports relating 10 tbe drawback oil taxes paid
unaer ine ihletna revenue laws sha pc delivered to
sara eoector OF internal revenue and any collector
OF lnternalresenueo SUPERINTENDENT OF exports and
drawbacks, shail nave authority 10 administer such
oatns ana cert to s9ch papers as may be necessary
under any rules aud regulations that may be pre-
sorloed nnoer the authority herein conferred.
DC a. ana be II Inrther enacted, That every per
son nfi OF ION, VINO as,is or tnanuiactnres
gram VINO breWs or MAKES mash, wort or wash, for
distiiatton or the production of spirits, shall be
or keeping by any person OF grain, mash,
wAsiior Deer, prepared or TT Tor distlla.ion
together with the POSSESSION by such person
OF a stili or other apparatus capable of for
premises, deemed