Natchitoches spectator. [volume] (Natchitoches, La.) 1867-18??, 1868-04-16
The Tax Repeal BIZ.

exempt certain manu- features from the
internal tax and for other purposes, as
agreed to by Congress, and which has
received the signature of the president:
! Be 1T enacted, ETC., That sectious 81
and 80 of the act entitled an act to
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 amendatory 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section are hereby repealed, except only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, lubrica-
ting or other mineral oil, or the products
of the distillation, Redistribution or re-
filming of crude petroleum, or of a single
distilIatiou of coal, shaIe, peat, asphalt
tum or other bitumiuous substances; on
snuff and all the other manufacturers of
tobacco, including cigarette, cigars and
cheroots. Provided that the products
of petroleum and bituminous substances
hereinbefore mentioned, except illumi-
mating gas, Shall, from and after the
passage of this act, be taxed at one half
the rates fixed by the said section "a.
SECTION 2. That nothing in this act
contained shall be construed to repeal or
Interfere with any law, regulation or
provision for the assessment or collec-
ton Of any tax which under existing
laws may accure before the LIST day of
April, a. d. 1868, and nothing herein
contained shall be construed as repeal
of any upon machinery or other articles
which have been or may be delivered on
contract made with the United States
prior to the passage of this act.
SEC. 3. That after the first day of
June next no drawback of internal taxes
paid on manufactures shall be al
lowed on the expectation of any article
of domestic manufacture on which there
is no internal tax at the time of expor-
tation, nor shall such drawback be al
lowed in any case unless it shall be prov
ed by sworn evidence in writing to the
satisfaction of the commissioner of in
ternal revenue that the tax had been
paid, and that such articles of mannfac-
ture were, prior to the 1st day of April,
A, d. 1868, actually Purchased or actually
manufactured and contracted for, to be
delivered for such expectation, and no
claim for such drawback or for any
draw back of internal revenue tax on
expectation made prior to the passage
of this act shall be paid unless, present
ed to the commissioner of internal reve-
nue. before the LIST day of October, 1868.
SEC. 4. That every person, firm or
corporation who sh all manufacture by
hand or machinery any goods. wares or
| rehandise-breadstuffs and manu-
tactured timber excepted-not other
wise specifically taxed as such, or who
shall be engaged in the manufacture or
preparation for sale of any article or
compounds not otherwise specifically
taxed, or shall be put for sale in pack
ages with his own name or trade mark
thereon, any articles and compounds
not otherwise specifically taxed, and
whose annual sales exceed $4,000, shall
pay for every additional thousand
tdollars in excess 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 assessed by the assess
ors and paid quarter yearly, in the
months of April, July and October of
each year, as other taxes are asse Sed
and paird, and the first assessment here
in provide for shall be made in the
month of July, 1868, for the three months
tt en- next pending.
Sec, 3. That every person engaged in
carrying on the business of distiller
who shall defraud, or attempt to de-
fraud, the United States of the tax
on the spirits distilled by him, or any
part thereof, shall forfeit the distillery
and distilling apparatus used by him,
and all distilled spirits, and all raw ma
terials for the production of distilled
spirits found in the distillery and on the
distiller's premises, and shall on con
viction be fined not less than $4,000, and
be imprisoned not less than six months
nor more than three years.
SEC. 6. That if any officer or agent
appointed and acting under the author
ity of any revenue law of the United
States, shall be guilty OF gross neglect
in the discharge of any of the duties OF
his office, or shall conspire or collide
with any other person to defraud the
United States, or SHALL make opportuni-
ty for any person to ,lefraud the United
States, or shall do or omit to do any oct
with intent to enable any other person
to defraud the United States, or shall
make OF sign any false certificate or re-
turn, in any case where he is by law or
regulation required to make certif-
cate or return, or having knowledge or
information q the violation of any reve.
nue. law by any person, or of fraud com.
mitted by any person against the Uni
States, under any revenue law of the
| United States shall fail to reDort in