Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-04-20

LAWS OF THE UNITED STATES,
Passed at Second Session of Fortieth Congress
IPURLIC-NO. 3l.l

IinrCy-fye of The act entitled "An act to pro-
vide internal revenue to support the govern
me-t, to pay interest on the public debt, and
Tor other purposes" approved June thirtieth,
eFehieen hundred and sixty-four, and all acts
sad parts OF acts amendatory of said sections
%, and the same are hereby, repealed, except
Cnly so much Of the said sections and amend
M nts thereto relates 10 the taxes imposed
thereby on gas made of coal wholly or in part,
or of any other material; on Illuminating, lu-
brlCaiIng. or other mineral oils OF articles tn.
products of the dIstillatiOn, redistiIlation, or
refining of crude petroleum, or OF a single dis
nj latlOn OF coal shale. peat asphaltum, or
other bItuminOus substances on wines therein
described and on snuff and all the other manu-
faeturss Of tobacco, including cigarettes, ,cigars,
and cherOOts: Preceded, That the products of
pefTole um and bituminOus substances herein
before mentioned except Illuminating gis,
shall, fIOm and after the passag OF this act, be
-aXed at one half the rates fixed by the SAID
seC ton Binety-fOGr.
SEC ?. And BE- It further enacted, That nothing
in this act contained shall be construed TO
repeal or interfere with any law, regulation, OF
provision for the assessment or collection of
any tax which. under existing laws, may accrue
D. fore the first day OF April, ammo Domini
elg hIern hundred and siXty-eight. And nothing
herein contained shall be construed as a repeal
OF any tax upon machinery or other articles
wblch have been or may be delivered on con-
tracts made with the United States prior TO the
passage of this act
SIC. 8. And be It further enacted, That after
The first day OF June next, no drawback of in
ternal taxes paid on manufactures shall be
allowed on the expectation of any article of
domestic man nUfacture on which there is no
interDAl tax at the time of expectation; nor
shall such drawback be allowed in any case
un eSs II shall be proved by sworn evidence in
writing, TO the satisfaction of the Commits
siOrer of Internal Revenue, that the tax had
been paid, and that such articles of manufac.
ture were, prior to the first day of April,
eighteen hundred and sixty EIGHT, actually
purchased or actually man featured and con-
tracted for, TO be delivered for such expectation:
and no claim Tor such drawback, or for any
drawback of internal tax on expectations made
PRIOR 10 the passage of this act, shall be paid
unless presented to the Commissioner of Inter-
nal Revenue before the first day of October
eighteen hundred aud sixty eight
SEC A. and b. n further eRIcteL, That every
Pert on. finn, or corporation, who shall manu-
faCture by hand or machinery any goods. wares
or merchandise, (breadstuis and unmanufae-
tnred lumber eXcrpted,) not otherwise specif-
cally taxsd As suoh, or who shall be engaged in
the manufacture or preparation for sale of any
articles or compounds not otherwise specificai-
ly taxed, or shall put up for sale IN packages
with hls own name or trademark thereon any
articles or compound Eot o. her y ise specifical-
ly taxed, and whose annual sales exceed five
thousand dollars, shall pay for every addition
al thousand dollars III excess of five thousand
dollars, two dollars, and the amount of sales
IN excess OF the rate OF five thousand dollars
Per annum shall be returned Guarter-yearIy To
the assistant assessor, and tn tax on the excess
OF five thousand dollars shall be assessed nv
the assessor and paid quarter-yearIy in the
months of January April, July and October
of each year, As other taxes are assessed and
herein
tor hall lie made in the month Of JUly,eigh,een
hundred and sixty eight. for the three months
then next preceding.
SEC. ). 4Hd d q further enacted That every
person engaged Ia carrying on the business ca
a cIsilller VINO shall defraUd or attempt 10 de-
fraud the Tnitcd States of the tax on the spiri,s
tisrlled by hun or any part thereof, shall for
felt the distlllery snd distillIng apparatus used
by him. and all distilled spirits and all raw
materials fc. the prod ction OF distilled spirits
found IN the dIstillery and en- the distiIIery
lz.S shall on cnnx xrc-t, y.aG
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. 6. And b Il flsTtk|r sacetsd, That If any
officer or agent appointed and acting under the
authority 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 collude with any other per
son 10 defraud the United States or shall make
opportunliy Tor any person 20 defraud the
United States. or shall do, or omit to do any
act with intent 10 enable any other person 10
defrsud he United States, or shall make or
sign any false certificate or return in any case
where he Is by law regulation required TO
make a certifca-e return, or having knowl-
edge or information of the violation of any
revenue law by any person. or of fraud com
mitted by any person against the United State,
under any revenue law of the United State
shall fall 70 report, in writing, such knowledge
or information 10 his next superior officer, aSt
10 the Commissioner OF Internal Revenue he
shall, on conviction, be fined not less than one
thousand dollars, nor more than five thousand
dollars, and shall be imprisoned not less than
SIX months, nor more than three wears
SIC !. And Be a. further enacted, That no COM
promise, or discontInuance, or nolle pro5eauj
of any prosecution under this act shall be al
lowed without tine permission in writing of the
Secretary of the Treasury and the Attorney
General.
Approved March 81. 1865.
In Public No q. as IL appeared in the CAron
'e.e Of April 9, the States of Maine, Nebraska,
and Pennsylvania, were incorrectly pu blished
We republish those States to-day u proper
foIm-l
IPUBLIc-No 27.1
Be q enacted Iy tAe Senate ard House Of Rsprs-
ssntdtires Of the Critsd States Of Assercd in Con-
gre" assembled, That the following be estab-
hshed a post roads:
MAINE.
from hennebunk- via kennebun kport, 10
Cape POTpCise.
Prom Biddefcrd 10 Saco Pool.
From Brunswick, Maine, 10 Orr's Island
rom Moose River 10 Canada Line
Prom Forks of kennebec 10 Canada Line
NEBRASKA
From Ieeumseh, VIA Helena 10 Lincoln City
from Lincoln, via the OAK Groves and Sew
ard, 70 the mouth Of Douglas creek, IN Butler
county.
Prom EIkhorn Station, via Forest City. Salt
Greek fsrry, ard Ashland, 10 Lancaster
From Lincoln, via Milford, 10 Beaver Greek
and Fort kearney.
From America. Kansaa. via Pawnee CITY.
Table Rock, TeeUmseh, Latrobe. SaltilIo, Si-
line City, and Lancaster. Nebraska 10 Colum-
bus, Nebraska.
From PadOnia, Kansas, via Falls CITY and
Fillmore. TO Nemsha City, Nebraska
Prom Little Sioux, Iowa, VIA Arizonia, Te-
lama, Nebraska, 10 West Point, Nebraska
Prom Beatrice, in Gage county, via Swan
Clty and Camden, 10 Milford, IN Seward
county.
Prom West Point 10 Dakota Cify.
frcm Nebraska City, via BarrIett's Mill,
Snyders- MeCIure's Settlement, and Mortons
ord, TO Table Rock
Prom Weeping Water, via Stone Greek and
shirley 5 Station, to Lincoln City, Nebras ka
From Bartlett City, Iowa, 10 LINCOLN CIty,
Nebraska. ''
From Wet Point 70 Norfolk
Prom Beatrice, via Clatonia and Randall 10
Camden.
Prom Ashland, via waho Ranch and Rae.
coon Fork Of Oak Greek, 10 Ulysses, in Butler
county.
PENNsYLvANIA
Prom Armagh TO Heshbon
From Richland, via Millbach and Kleinfelk-
eTsyilIe, 10 Scheanerstown.
Prom Conesfoga 10 Lancaster City.
From Shelocta, via Advance, Hosack,s Mills
and Atwood, 10 Barnard.
Prom Indiana via Utah, 10 Minta
From Lycippus 10 Ridge View.
From " est Alexander 20 Independence
Prom Scotland 10 Green Village.
Prom Schellsburg, via New Paris, Alum
Bank, and Spring Meadow, TO Saint Glars
willie.
From Wittsnberg, via Pocohontes, TO Frost
burg, in Maryland