The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-04-29
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at The Second Session ofthe
Fortjeth Congress.
rPUBL1c-No. 81


lures from internal tax, and for
other purposes.
Be Il enacted 6y the Senate and
House Of Representatives. Of the United
States Of America IA Congress assem-
bled, That sections ninety-four and
'ninety-fve Of the act entitled An
act to provide internal revenue to
support the Government, to pay in
terest on the public debt. and for
other purposes, approved June thir-
tieth, eighteen hundred and sixty
four, and all acts and parts Of acts
amendat0ry Of said sections. be, and
the same are hereby, repealed, except
only so much of the said sections and
amendments thereto as relates to the
taxes imposed thereby on gas made Of
coal wholly or 10 part, or Of any other
material; on Illuminating, lubricating
or other mineral oils or articles. the
products of the distillation, re-distil-
lation, or refining of crude petrole-
um, or of a single distillation Of
coal, shale, peat, asphaltum, or
other bituminous substances, on
wines therein described, and Ol
snuff and all other manufactures
Of tobacco, including cigarettes
cigars aud cher0ots: Provided, That
the products of petroleum and btu
minOus substances hereinbefore mem
toned, except Illuminating gas, shall,
from and after the passage of this act.
be taxed at One-half the rates fixed
BY the said section ninety
SEQ. 2. and be II further en0ctep
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-
ton Of any tax which, under existing
laws, may accrue before the first day
Of April, anO Domini eighteen hum
dred and sixty-eight Aud 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 t. the
passage OF this act.
SEC. 3. ARd b. u further enacted
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 do
nestle manufacture on which there Is
no internal tax at the time Of eXpOr-
tation; nor shall such drawback be
allowed IN any case unless 1t shall be
proved by sworn evidence In writing,
TO the satisfaction Of the COmmis-
sioBer of Internal Revenue, that the
tax had been paid, and1th such ar
ticles of manufacture were, prior to
the first day Of April, eighteen hun
dred and sixty eight, actually pur-
chased or actually Manufactured and
contracted for, to be delivered for
such eXpOrtatiOn aud no claim for
such drawback, or for any drawback
Of internal tax on expectations made
prior to the passage of this act, shall
be paid unless presented to the Com
missioner Of Internal Revenue before
the first day Of October, eighteen
hundred and sixty-eight.
SEC. 3 Aad Be Il further enacted,
That. every persens firm, or corpora
tiOn who shall Manufacture by hand
or machinery any goods, wares, or
merchandise, (breadstuffs and un-
manufactured lumber excepted,) not
otherwise specifically taxed as such
or who shall be engaged in the manu-
facture 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
or trade mark thereon any articles OF
compound not otherwise specifically
taxed. and whose annual sales eX-
ceed FIVE thousand dollars, shall pay
for every additional thousand dollars
in excess of FIVE thousand dollars
two dollars, and the amount of sales %
excess of the rate Of i've thousand d0l-.
lars per anuum sEall be returned qIar-
ter-yearly TO the assistant assessor ,anl
the tax on the excess Of five thousand
dollars shall be assessed By the asses
sor aud paid yearly ia the
months Of January, April. July. and
October of each year, as other taxes
are assessed and paid. And the hrst
assessment herein provided for shall
be made in the month Of July, eight
cen hundred and slZtY-elght, for the
three months then next preceding.
SEC. ,. And b. Il further elsHcted,
That every person engaged 10 carry
ing on the business Of a distIIler who
shall deiraud or attempt to detRaud
the United Sites of the tax on the
spirits distilled By him, or any part
thereof. shall forfeit the distillery
and distilli1g apparatus used By him,
aud ali distilled spirits and all raw
materials for the production Of dis
ri.Ied spirits found in the distillerv
and on the distillery premises. and
shall. on conviction, be fned not less
than FIVE hundred dollars, nor more
than five thousand dollars. and be
imprisoned not less than SIX months
nor more than three years.
SEC. g. Aad be 4 further enacted,
That If any officer or agent appointed