Smyrna times., 1868-07-15


AN ACT to exempt certain manufacturers from internal tax
p :. o,., H. ana Tor othe! PURPOSES Irpt -
United States Anerica Congress assembled That
n; and nnetyve" "i me aet entitled Am act to
provide Internal eycnHS !" support tf 70 pay IN
IN & ? ds a9 T sSS
parts aStury of said sections be- and the ard
thereto relates the taxes imposed thereby
made OF coal wholly or in part Of other materials
o.: az b IbSrSSa1E' or other mineral oils or srcet
4pnum or other 6tumno9s substances wines therein
cos including cigars cheroots Provided That
the products petroleum and bumnOu substances hernbeoe
Of this act be taxed at oneha the BY the
SEc And be it further enacted That nothing in this
regulation provision for the assessment or collection Of any
which under existing laws before the first day
Of April ammo Dnmln eighteen hun red and And
nothing herein contained shall be repeal any
on contracts made with the United States prior
sEc3 And be further enacted That after the day
nf no dawoAGk OF Internal taxes paid on manufactures
shall @ allowed on the expectation of article Of domestic
on whier there is no Internal tax at the time Of
OF the Commissioner Of internal Revenue that he
or to the aTs day OF April eighteen hundred and six eight
aay purchased or actually manufactured and contracted
De delivered for such eXporaton and no claim for such
or ior an' drawback OF internal tax on Expectations
ne /" the Of T I%rS S' Ryep ey @ fS tS
sSc And he It enacted That every pers1n firm or
merchandise 5realst1s and unmanuiactured
shall be engaged in the manufacture preparation for sale
any articles Or compounds not otherwise specifically taxed
snail put up for sale u packages with his
arS thereon any articles compound otherwise specif
M taNe and whose annual sales exceed five thousand dollars
N pay additional Thousand dollars of five
ouSad dOars two dollars and the amount OF sales
she rate OF tive thousand dollars shall
arteryearY to the assistant and the the
hVc Thousand dollars shall be by
d paid quarteryeary in the months of April july
october Of each other taxes assessed and paid
nt tn" rSt assessment herein provided for shall he made
&lrec months then next preceding.
SEC And he further enacted. That engaged
III carry ing on the business Of dSer who shall deraud
enrt TO ietraud the United States the
'e ny hn or any part thereof shall forfeit the distillery
ilStillng apparatus used BY him, and all distilled
materials for the production of distilled spirits found in
&e ilStery and ON the di>tery premises shall
HcUn b. fined not less than dollars,
An nve thousand dollars and be imprisoned
III !nths, nor more than three
SHC ANA b" Iurther enacted That il officer
acting under the authority
e Uni ed States shall be guilty gross neglect i'm the
Ze W any OF the du les of his Office shall
de with other eiraud the United States
all M or omit to do act with intent
son 10 rtnd tho United States shall make sign any
tdh requir make certificate
e or niOr nation Of the violation Of
son. or O and committed b.
% under any revenue law OF the United States, shall
M o Ia writing such kn1wlctse information his
.rOr Olhcrr and to the Commissioner
shall c"nyctnn be tined than one thousand dol
nor more than hive thousand dollars shall
not less than six months. than three
EG AMI be 1t further enacted That compromise
ehthuAnc or nole poScG of prosecution this
E Nt D. a""rl without the permission in writing Of the
tFr'ary 9 the Treasury and the Attorney General.
II Approved March /,