The New Orleans crescent. [volume] (New Orleans, La.) 1866-1869, 1868-04-07

The following 10 the text Of the bin to exempt
certain manufactures from the internal tax AMI
for other purposes, - agreed 10 By Congress, aud
which has received the signature Of the president:
BE IL enacted. etc., That sections "a and IS Of
the act entitled an actto provide internal revenue
to support the government, to pay the interest on
the public debt, and for other purposes, approved
June 30. 1864, and all acts and parts Of acts
smendatory Of said section are hereby repealed.
except only such said section and amendments
thereto as relates to taxes imposed on gas made
Of coal wholly or in part of any other material,
or illuminating, Intoxicating other mineral oil, or
the products of the dstilIstion rehabilitation
6ning Of crude petroleum. or Of single distlls.
ton Of coal. shale. peat. asphaltum other btu
minous substances; on SNUFF and I'll the 9th
manufactures Of tobacco, including cigarette :,
cigars and cheroots. Provided that the products
Of petroleum and bituminous substances hereinbe-
fore mentioned, except illuminating gas, shall,
from and after the passage of this act be taxed at
one half the rates fixed By the said section "a.
6EcTIoS 2. That nothing in this act contained
shall be construed to repeal or interfere with any
law. regulation or provision Tor the assessment or
collection OF any tax which under existing laws
may accrue before the lst day Of April, A. d.,
ls6s, and nothing herein contained shall be con-
sfrued as repeal Of any tax upon machinery or
other articles which have been or may be deliv-
eved on contract made with the United States
IN " TO the passage of this act.
SEC. 3. That after the first day Of June next
no drawback Of internal taxes paid on maIufac-
tures shall be allowed on the expectation of any
article Of domestic manufacture on which there IL
no internal tax at the time Of expectation, nor
shall such drawback be allowed in any case unless
Il shall be proved by evidence In writing to
the satisfaction Of the commissioner Of internal
revenue that the tax had been paid, and that such
articles Of manufacture we're, prior to the LIST day
of April, A. D. 1868. actually Purchased or sctuay
manufactured and contracted for, to be delivered
for such expectation, and no claim for such draw
back or for any drawback of internal revenue
tax on expectation made prior to the passage of
this act shall be paid unless presented to the COM
missioner Of internal revenue before the LIST day OF
october, 1868.
SIC. 4. That every person. firm or corporation
who shall manufacture by hand or machinery any
goods, wares or merchandise breadstutfs and
manufactured timber excepted-not otherwise
specifically taxed as such, or who shall be en-
gagged in the manufacture or preparation for sale
Of any arti,le or compounds not otherwise specif-
cally taxed, or shall be put for sale in packages
with his own name or trade mark thereon any
articles and compounds not otherwise specifically
taxed, and whose annual sales exceed 5000. shall
pay for every additional Thousand dollars In ex-
of $4,000 two dollars. and the amount of sales
in excess Of the rate Of $4,000 per annum shall be
returned quarter yearly to the assistant assessor,
and the tax on the excess Of $4,000 shall be
sesscd by the assessors and paid quarter yearly,
In the months Of April, July and October Of each
year. as Other taxes are assessed and paid; and
the first assessment herein provided for shall be
months then next pending.
SEC. 8. That every person engaged In carrying
on the business Of dstiller who shall defraud,
attemp< to defraud, the United States of the tax
shall forfeit the distery and distilling apparatus
used by him. and all distilled spirits, and all raw
materials for the production OF distilled spirits
found in the distlery and the distillers premi-
ses, and shall on conviction be fined not less than
$500 nor more than $4,000, and be imprisoned not
less than ak monthg nor more than three years