The national Republican. [volume] (Washington City [D.C.]) 1866-1870, 1868-04-28
Natioaal Rrpablitau.
LAWS OF THE UNITED STATES.
Passed ut the second Session OF the
FortIcth Congress.
IPuBLIC-No. 81

An ACr to exempt certain manufactures from
internal tax, and for other purposes.
Be it enacted by the Senate and Hoa" Of
Rspressntdtires Of the United States Of Ameri'
ca IH Congress assembled That sections
ninety four and nihety. Ave of the act entitled
IAN act to provide internal revenue to support
the Government, to pay interest on the public
debt, and for other purposes, approved June
thirtieth. eighteen hundred and sixty -four,
and all acts and parts OF acts amendatory oil
said sections, be, and the same are hereby,
repealed, except only so much oil the SAID Sec
tons and ame ndmeuts 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 dstillation,
rehabilitation, or refining Of crude petroleum,
or of single distillation Of coal, shale, peat,
asphaltum or other bituminous substances, on
wines therein described, aud on snuff and all
the other manufactures Of tobacco, including
cigarettes, cigars, and cheroots PTovidsd,
That the products of petroleum and bitumin.
Gus substances hereinbefore mentioned, except
Illuminating gas, shall, from and after the
passage of this act, be taxed at one half tho
rates liked by the said section ninety -four.
SEC 2. And Be 1t further enacted, That
nothing in this act contained shall be con.
strued to repeal or interfere with any law,
regulation, or provision for the assessment or
collection Of any tax which, under existing
laws, may accrue before the first day Of April,
ammo Domini eightee handred and sixty eight.
And nothing herein contained shall be con.
strued 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 to the passage of this act.
SEC. 8. And Be IL further enacted, That
after the first day Of June next, no drawback
of internal taxes paid on manufactures shall
be allowed on the expectation ofany article Of
domestic manufacture on which there Is no
internal tax at the time of expectation nor
shall such drawback be allowed In any case
unless it shall be proved by sworn evidence in
writing, to the satisfaction of the Commis.
sioner 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 manufactured and con.
tracted for, to be delivered for such exporta.
ton and 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 Commissioner of
Internal Revenue before the first day OF Oc-
toher, eighteen hundred and sixty eight.
SEC. AMI be nJHythsr enacted, That every
pefsOa, firm, or corporation who shall manu-.
iacture by hand or machinery any goods,
wares or merchandise, (bresdstuffs and IN.
manufactured lumber excepted not other.
wise specifically taxed as such. or who shall
be engaged in the manufacture 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
Trademark thereon any articles or compound
not otherwise specifically taxed, and whose
annual sales exceed five thousand dollars
shall pay for every additional thousand dollars
in excess of five thousand dollars, two dollars,
AMI the amount Of sales in excess Of the rate
of five thousand dollars per annum shall be
returned quarter.yearly to the assistant as.
SCISSOR, and the tax on the excess Of Eve thou
sand dollars shall be assessed by the assessor
and paid quarter.yearly in the months of Jan.
uary, April, July, and October Of each year,
as other taxes are assessed and paid. And
the first assessment herein provided for shall
be made in the month of July, eighteen hun.
dred and sxty.eight, for the three months
then next preceding.
SEC. 3. And hCHr'hr cHocted, That every
person engaged in carrying on the business of
distiier who shall defraud or attempt to dc.
fraud the United States oftho tax on the spirits
distilled by him, or any part thereof shall for.
felt the distillery and di.tilling apparatus usei
by him, and all distilled spirits and all raw
materials for the production Of distilled spirits
found in the distillery and on the distillery
premises, and shall, on conviction, be fined not
less than hVe hundred dollars, nor more than
five thousand dollars, and be Imprisoned not
less than six months, nor more than three
years
SEC. o. HJHrthcr enacted, That 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 conspre or collide with any other per
son to detraul the | nited States, or 81 all make
opportunity for any person to detraud the
United States, or shall do, or omit to do, any
act with intent to enable any other person to
defriud the Cnited States, or shall make or
sign any false certificate or return In any case
where he isby law or regulation required to
make a certificate or return, or having know.
ledge or information Of tho violation of any
revenue law by any person or Of fraud com.
mitted BY any person against the United States
under any revenue law Of the United States,
sha'l TALL to report In writing, such knowledge
or Information to his next superior officer, and
to tle Commissioner of Internal Revenue, he
shall, on conviction, be fined not les than one
thousand dollars, nor more than five thousand
dollars, and shall be Imprisoned not less than
six months, nor more than three years.
SEC, 7. Am beH FURTHER fHlc,ca, That no
comprornise or dircontinuance, or nolle pros.
equi of any prosecution under this act shall be
allowed without the permission in writing Of
the Secretary Of the Treasury AMI the Attorney
General.
APP owed March 81 1868.