The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-05-29
OFFICTAL.
LAWS OF THE UNITED STATES.
Passed ot the Second Session of the
Fortieth Congress.
CPUBLIo-No. 31.l

!
other purposes.
Be 1t enacted bg the Senate and
| House Of Representatives. Of the United
| States Of america tn Congress assem-
| Died, That sections ninety four and
ninety-fve Of the act entitled IAN act
| to provide internal revenue to support
the government, TO pay interest on
| the public debt, aud for other pur-
poses" approved June thirtieth,
! eighteen hundred aud sixty-four, and
| all acts and parts of acts amendatory
of said sections, be, aud the same are
hereby, repealed, except only so much
/ of the said sections and amendments
/ thereto as elates to the taxes imposed
! thereby on gas made of coal wholly or
in part; or OF any other material; on
| Illuminating, lubricatIng. or other
mineral oils or articles, the products
of the dIstlllaE0D, redlstIilatIOn, or
refining of crude petroleum. or Of a
single distlllatiOn o. coal, shale, peat,
asphaltum or other bituminOus sub
stances, on wines therein described,
and on snuff and al the other manufac-
! lures of tobacco, Including cigarettes,
cigars and cher00ts: PrOvi9ed, That
the products of petroleum aud btu
minOus substances hereIubefore men,
toned, except Illuminating gas, shall,
from and after the passage Of this act.
be Ia axed at one half the rates fixed
by the said section ninety -four.
SEC ?. And be Il further enacted,
That nothing in this act contained
shall be construed TO repeal or inter
fere with any law. regulation, or pro-
{ vision for the assessment or cOllec-
tion of any tax which, under existing
laws, may accrue before the first day
of April, anu0 Domiui eighteen hum
dred and sixty-eight And nothing
herein contained shall be construed
as a repeal of any tax upon machinery
or other articles which. have been or
may be delivered on contracts made
with the United States prior to the
passage Of this act
SEQ. 3. AHd be ii further eBlcted,
That after the first day Of June next,
| no drawback Of internal taxes paid on
/ manufactures shall be allowed on the
expectation Of any article of domestic
manufacture on which there Is no
| internal tax at the TIME Of exporta-
| tation; nor shall such drawbac be
| allowed in any case unless it shall be
| prOued by sworn evidence in writing,
| to the satisfaction of the Commission
er of internal Revenue, that the tax
| had been paid, and that such articles
| Of manufacture were, prior to the first
| day of April, eighteen hundred and
sixty eight, actually purchased or
| actually manufactured and contracted
/ for, 10 be. delivered for such exporta-
ton; and no claim for such draw
| back, or for any drawback of inter-
nal tax on expectations made prior
to the passage of this act, shall be
/ paid unless presented to the Commits
sioner of Internal Revenue before
/ the first day of October, eighteen
/ hundred and sixty-eight.
| SEC L Aad be Il further enacted,
/ That every person, firm, or corpora
/ ton who shall manufacture by hand
or machinery any goods, wares, or
merchandise, (0reaGstufs aud un-
manufactured lumber excepted,) not
otherwise specidcally taxed as such,
or who shall be engaged ID the manu-.
| tacture or preparation for sale of any
articles or compounds not otherwise
/ specifically taxed, or shall put up for
! sale IN packages with his own name OF
trade mark thereon any articles or
/ compound not otherwise specifically
| taxed. aud whose annual sales exceed
five thousand dollars, shall pay for
every additional thousand dollars IN
| excess Of hve thousand dollars. two
! dollars, aud the amount of sales in
excess OF the rate Of five thousand
dOlldrS per aBnum shall be returned
/ qEarterryeall vito the assistant asses
soT, and the tax on the excess Of I've
. thousand dollars shall be assessed by
the assessor and paid quarter-yearlv
in the months Of January. April.
july. and October of each year. as
other taxes are assessed and paid.
Ani The first assessment herein pro-
vided for shall be made in the month
of July, eighteen hundred aud sixty
eight, for the three months then next
proceeding.
SEC. ;. Ind Be Il further engcted,
That every person engaged IN carry.
ing on the business Of q disulier who
shall detraud or attempt to defraud
the United States of the tax on the
spirits Dist ID ty him. or auylDarc
thereof shall forfeit the djs7illery
aud Disabling apparatus used 0y hIU,
apd al distilled spirits aad a. 1 raw
materials for the production Of dis
tiled spirits found n the distillery
and oo the disti,Iery premises, and
/ shall. on conviction. be fined not less
+ than five hundred dollars. nor more
+ than five thousand dollars. ana De
/ imprisoned not less than six months.
nor more than three years.
SEC. 6 And BE- Il further enacted
That if any officer or agent appointed
and acting under the authority of any
revenue law of the United States
shall be guilty of any gross neglect