The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-08-07

| WAsHiNoroN August o. 1858.
Regulations for the allowance OF drawback on
alcohol rum under the provisions of the act i'm
posing taxes on distilled spirits and tobacco, APP
proved July 20, were this morning issued from the
Treasury Department II Is observed that the allow
ance OF drawback Ia limited by the terms of the law
| to 'alcohol and rum" and no drawback Is to be
allowed except upon the articles Of alcohol and rum
As - :" "nmmarrA- No drawback VIII DC
so xsa| "no. alcohol o. los, proof than ian
| eighty degrees, by the hydrOmeter or instru.- -
ascertainng the proof Of liquors under the Revenu.
and Collection laws of the United States pertaining
10 customs All explorations Of such alcohol to be
entitled to drawback must be in quantities not less
"ah TWO thousand gallons aad in casks containing
no1 less than thirty gauge wine gallons OF alcohol
| NUN can only be exported, with privilege OF
drawback, In quantities not less than two thousand
Proo gallons, and In casks containing not less than
thirty gauge or wine gallons each: and drawback
Will De allowed only on the basis and number OF
PROOF gallons actually exported. To enttle an
exporter to allowance OF drawback OF taxes paid
upon alcohol or rum he must at least six hours pre-
vious to the time for inspecting, gaugng and lading
the casks intended for export which he shall
desire to claim drawback internal revenue taxes
present to the collector of for port of
entry on which such expectation Is to be made an
application in duplicate setting forth his Intention to
export the article described therein, specifying the
whole number OF casks the marks and several mum
beers thereon, the kind OF spirits, whether alcohol
rum, as known in commerce. the number Of gauge
or wine gallons the number OF proof gallons
claimed to be contained in each cask and the amount
OF tax paid thereon; setting forth his intention to
export the same and the name Of the vessel at
which the same is to be inspected and gagged and
the port to which the same Is intended to be ex-
ported.
Forms for the transaction of business in accord
ance with the instructions above given are contained
in the regulations, as well forms OF the order for
examination and shipment by customs inspectors
and gaugers and inspectors certificates II the mer-
chandse be exported by any person other than the
distiller by whom the tax was paid the exporter
shall file with the entry duplicate invoice or bills
the same to be annexed to the copy Of the entry with
the bill OF ladng duly signed by the master OF the
vessel to be retained by the collector, and another
ment Is completed, Is to be transmitted by the Col
lector of Customs with the copy of entry and dup
The exporter shall also give bond in duplicate TO
the United States, with at least two suretes,
dtoned that the principal named in said bond
will export the spirits as specified in said
entry to the port mentioned and designated In said
entry, and that the same shall not be landed within
the Jurisdiction Of the United States The penal sum
named in the bond shall be equal to not less than
double the amount OF drawback claimed on such al
cohOl
The following memorandum Of enclosures con-
cludes the reguatiOns:-If the claim for draw IS
allowed draft for the amount found due will be
forwarded from the Treasury Department. Ex-
porters. to avoid miscarriage or delay in receiving
their drafts should be particular to give their post
ONCE address in full on the application for allowance
OF drawbacks. For the discharge and cancellation
of the export bond the same certificate and other
evidence will be required, as in case OF lading or
bonds for export of imported merchandise exported
from the United States under the laws and regula-
tons made in pursuance thereof apperaining the
customs. The entries and bonds are to be numbered
in consecutive order, from number one up
wards, and the other papers In each
spective case to have corresponding numbers.
The same fees and charges are to be
collected In like manner upon exports of alcohol and
rum for allowance OF drawback are chargeable to
exporters for like services IN the Custom House in
cases OF exports OF imported merchandise. In case
of failure on the part OF the exporters to comply in
all respects with the requirements OF the law and
the regulations made in pursuance thereof in mat
ters Of applications for drawbacks OF taxes claimed
to have been paid on alcohol and rum under the act
OF July 20, 1885, the claim OF drawback will be dis
allowed. Proof by affidavit will not be received to
supply deficiencies OF official or record evidence to
substantiate the Claims nor will drawbacks be
allowed for taxes claimed to have been paid on
alcohol exported In casks not stamped or upon
which the name OF the dstiller, the district, the
date OF payment of the tax and number of proof
gallons has not been cut or burned thereon, re-
quired by the twenty fifth and fifty sixth sections OF
the act OF July 90 1858.
The foregoing regulations will be in force and take
off m