The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1868-04-06

Notwithstanding the violent opposition of
the Democrats in Congress to the bill reliev-
ing manufactures from taxation, it has pass
ed both Houses of Congress. 1t was signed
by the President, Thursday, and is now
law. The text is as follows:
Be it enacted &C., That sections ninety-four
and ninely-fve of the act entitled AN act to
provide internal revenue to support the Gov
ernment, to pay interest on the public debt
and tor other purposes, approved June 13, 1864
and all acts and parts of acts amendatOry OF
said sections be and the same are hereby re-
pealed; except only SO much of the said sec
tions and amendments thereto as relates to
the taxes imposed thereby on gas made of
coal, wholly or in part, or of any other materi-
al, or illuminating, lubricating or other min
eral oils or articles, the products of the distil-
lation, re-distillation or refining of crude pc
troleum, or of any single distillaton of coal,
shale, peat, asphaltum or other bituminous
substances, on wines therein described and on
snuff and all the other manufactures Of tobac-
CO. including cigarettes, cigars and eheroots;
provided that the products of petroleum and
bituminous substances herein before men,
toned, except Illuminating gas, shall, from
and after the passage Of this act, be taxed at
one-half the rate fixed by the said section
ninety-four.
SEC. q That nothing in this bill contained
shall be construed to repeal or interfere with
any law, regulation or provision for the as
sessment or collection OF any tax which under
existing laws may accrue before the 1st day of
April, A. ID. 1868; and nothing herein con-
tanned shall be construed as repeal of any
tax upon machinery or other articles which
have been or may be delivered on contracts
madewith the United States prior to the pas
sage of this act.
Sec. 8. That after the 1st day of June next
no drawback of internal taxes paid on manu-
features shall be allowed on the expectation of
| any article of domestic manufacture on
| which there is no internal tax at the time OF
| exportation; nor shall such drawback be
allowed in any case unless it shall be
| proved by sworn evidence in writing
| to the satisfaction of the Commissioner of
Internal Revenue that the tax had been paid,
and that such articles of manufacture were,
| prior to the 1st day of April, 1868, actually
| purc chased or actually manufactured and con-
tracted for, to be delivered for such expectation
| 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 1st day of Oc-
| tober, 1868. III
SEC. A. That every person, firm or corpo-
| poration who shall manufacture, by hand or
| machinery, any goods, wares or merchandise
| (breadstutfs and unmanufactured lumber ex-
| cepted) not otherwise specially taxed as such
| or who shall be engaged in the manufacture
| or preparation for sale of any article or com
| pOunQ not OuHerWlSe specially taxed, or snail
| put up for sale in packages with his own name
| or trade mark thereon, any articles or COM
pounds not otherwise specially taxed, and
whose sales exceed $4,000, shall pay, for every
additional $1,000 in excess of $4,000, So; 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 Assessor
and paid quarter-yearly in the months of Jau.
nary, 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, 1868, for the three
months then next preceding,
Section declares that every distiller de
frauding or attempting to defraud the revenue
shall forfeit his distillery and stock, and be
fined not less than $500 nor more than $4,000
and be imprisoned not less than six months
nor more than three years.
Section provides that any revenue Officer
who shall conspire with any person to 6e
fraud the revenue, or shall fail to report frauds
coming to his knowledge, shall be fined no
less than $1,000 nor more than $1,000, ant