New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-04

port :" also. BY adding TO the end of the
said section the following: "That such
stamps as may be required TO stamp tObac-
co, snuff, or cigars, sold under distraint by
any collector of internal revenue, or for
stamping any tobacco, snuff, or cigars
which may have been abandoned, con-
demned, or forfeited, and sold by order of
court or of any government officer for the
benefit of the United States, may, under
such rules and regulations as the Commits
siOner of Internal Revenue shall prescribe,
be used by the collector making such sale,
or furnished by a collector to United
States marshal, or to any other govern
ment officer making such sale for the
benefit of the United States, without
making payment for said stamps so used
or delivered; and any revenue collector
using or furnishing stamps in manner as
aforesaid, on presenting vouchers satisfac
tory to the Commissioner of Internal Reve-
nue., shall be allowed credit for the same in
settling his stamp account with the depart
ment; and provided further, that in case it
shall appear that any abandoned, con-
demned, or forfeited tobacco, snuff, or CT
gars, when offered for sale, will not bring a
price equal to the tax due and payable
thereon such goods shall not be sold for
consumption in the United States; and,
upon application made to the Commissioner
OF Internal Revenue, he is authorized, and
hereby directed to order the destruction of
such tobacco. snuff, or cigars by the officer
in whose custody and control the same may
be at the time, and in such manner and un-
der such regulations as the Commissioner of
Internal Revenue may prescribe.
That section sixty-nine be amended by in
sorting after the words cor imitation of any
stamp required by this act7 the words ''or
any stamp or stamps which have been pre-
viously used"
That section seventy-one be amended by
striking out, where they occur, the words
cor in a bonded warehouse" and inserting
in lieu thereof the words "Or while in trans
fer under bond or a collectors permit, from
any mandatory, store, or warehouse, to
vessel for expectation to foreign cOun-
try"
That section seventy-twO be amended by
striking out the words ''tbe stamped por-
ton thereof" and, where they occur the
first time, inserting in lieu thereof the
words "the stamp or stamps thereon" and
where the same words occur the second
time, insert instead thereof the words ''the
stamp or stamps taken from any such
empty box. bag, vessel, wrapper, or envel-
Ope Of any kind" also, by inserting in the
last sentence, after the words ''emptied, or
partially emptied," the words cor shall
shall have in his possession, or shall atfiX
to any box or other package any stamp or
stamps which have been previously used,
or who shall sell, or offer for sale, any box
or other package of tobacco, snuff or
cigars, having affixed thereto any fraud
ulent, spurious, imitation, or counterfeit
stamp'Or stamps, or stamp or stamps that
have been previously used, or shall sell
from any such fraudulently stamped box
or package, or shall have in his possession
any box or package as aforesaid, knowing
the same to be fraudulently stamped"
That section seventy-three be amended
by striking out all after the enacting clause
and inserting in lieu thereof the following,
to wit: That manufactured tobacco, snuff,
and cigars intended for immediate expOrta-
ton, after being properly inspected,
marked, and branded, may be removed
from the mandatory in bond without hav-
ing affixed thereto internal revenue stamps
indicating The payment of the tax thereon.
The removal from the mandatory of such.
snuff, and cigars shall be made
under such rules and regulations, and after
making such entries and executing and
filing, with the collector of the district from
which the removal is to be made, such
bonds aad bills of lading, and giving such
other additional security as may be pre-
scribed by the Commissioner of Internal
Revenue and approved by the Secretary of
the Treasury. All tobacco, snuff, and cigars
for immediate export as aforesaid,
before being removed from the manufactO-
ry, shall have affixed to each package an
engraved stamp, indicative of such inten-
ton, to be provided and furnished to the
several collectors as in the case of other
stamps, and 20 be charged to them and &C
counted for in the same manner; and for the
expense attending the providing and afix
ing of such stamps, ten cents for each pack
age so stamped shall be paid to the collector
on making the entry for such transpOrta-
tiOn. When the manufacturer shall have
made the proper entries, filed the bonds, and
otherwise complied with all the require
ments of the law and regulations as herein
provided, the collector shall issue to him a
permit for the removal, said permit accu-
rately describing the tobacco, snuff and CT
CARS to be shipped, the number and kind of
packages, the number of pounds, the
amount of tax, the marks and brands, the
State and collection district from which the
same are shipped, and the number of the
and the manufacturers name,
together with the port from which the said
tobacco, snuff and cigars are to be exported,
and the route or routes over which the same
are to be sent to the port of shipment, and
the name of the vessel or line by which they
are to be conveyed to the foreign port. The
bonds required to be given for the expOrta-
ton of the tobacco, snuff and cigars shall be
Cancelled upon the presentation of the
proper certificates that said tobacco, snuff
and cigars have been landed at any port
without the jurisdiction of the United
States, or upon satisfactory proof that after
the same were lost at sea-"
That section seventy -four be amended by
striking out all after the enacting clause
and inserting in lieu thereof the following,
to wit: THAT from and after the date on
which this act takes effect there shall be
an allowance of drawback on tobacco snuff
and cigars on which the internal tax has
been paid by suitable revenue stamps
affixed to the same before removal from
the place of manufacture, when the same
are exported, equal in amount to the value
Of the stamps found to have been so affixed,
the evidence that the stamps were so
affixed, and the amount Of tax so paid, and
)f the subsequent expectation Of the said
tobacco, snuff and cigars, to be ascertained |
lnder such rules and regulations as shall |
be prescribed by the Commissioner of In |
.erDal Revenue and approved by the Secre- |
AIRY OF the Treasury. Any sum or sums
iOund to be due under the provisions of this |
section shall be paid by the warrant of the |
Of the Treasury on the Treasurer |
II the United States, out Of any money arts !
ng from internal duties not otherwise APP !
provided, that no claim for an |
allowance of draw back shall be entertained |
II allowed for sum less than fifty dollars, |
Tor except upon evidence satisfactory to-
he Commissioner of Internal Revenue tbl y,
he stamps affixed to the tobacco, sng~e ~
.igars alleged to have been expOrte5S9h5 Il,
Otally destroyed before the san I -;
hereof and that the same have lano nave = =
n a foreign country or lost talts 0I the ~
Tot been relanded within tld snuff, now ~
United States. All tObaeaeu Warehouse "
tored in any export st, eighteen hun =
hall, on and after Jr; be subject to the 81 .;
red and geventaded by this act, and Vi
'ACN aNNN 'N' - a. , CO. 81 ,.,.,-o-,,o | IN