New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-29
NEW ORLEANS REPgBIICA sAFgBDAY5 JUNE 80 1872

inserting in lieu thereof the word ex-
port also, By adding TO the end Of the
said section the following: THAT such
stamps as may be required to stamp tobae-
co, snuff, or cigars, sold under distraint BY
any collector of internal revenue, or for
stamping any tobacco. snuff, or cigars
which NAV 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, OF forfeited tobacco, snuff or CT
gars, when offered for sale, viii not bring q
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 ReveRue, 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 ''Or imitation Of any
stamp required by this act the words ''or
ov,r 80 70 vrJnf rb hQUn
viously used"
That section seventy-one be amended by
striking cut, where they occur, the words
cor in 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 a
vessel for expectation to foreign coun-
try
That section seventy-two be amended by
striking out the words 'the stamped pOr-
ton thereof" and, where they occur the
first time, inserting in lieu thereof the
words 1.-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 "Or shall
shall have in his possession, or shall atix
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 seyenty-three be amended
by striking out all after the enaeting 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
tobacco, 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 and 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. Ali tobacco, snuff, and cigars
intended for immediate export as aforesaid,
before being removed from the manufaetO-
~, shall have affixed to each package an
engraved stamp, indicative OF such lnten-
ton, to be provided and furnished to the
several collectors as in the case of other
stamps, and 20 be charged to them and ac-
counted for in thesame manner; aud for the
expense attending the providing and atix-
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-
ton. 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 Aeon
ratelg 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
mandatory and the manufacturers name,
together with the port from which the said
tobacco, snuff and cigars are to beexported,
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
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
shipment the same were lost at sea-"
That section seventy-f0ur 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, equel 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
of the subsequent expectation of the said
tobacco, smut and cigars, to be ascertained
under such rules and regulations as shall
be prescribed by the Commissioner of In
terDal Revenue and approved by the Score
tary of the Treasury. Any sum or sums
found to be due under the provisions of this
section shall be paid by the warrant Of the
Secretary of the Treasury on the Treasurer
ot the United States, out of any money arts
ing from internal duties not otherwise ap
propriated; provided, that no claim for an
allowance Of drawback shall be entertained
or allowed for sum less than fifty dollars,
nor except upon evidence satisfactory to
the Commissioner of Internal Revenue that
the stamps affixed to the tobacco, snuff OF
cigars alleged to have been exported were
totally destroyed before the shipment
thereof, and that the same have been landed
in a foreign country or lost at sea, and have
not been relanded within the limits Of the
United States. All tobacco and snuff now
stored in any export bonded warehouse
shall. on and after July first, eighteen hun
dred and seventy-tws, be subject to the
same tax rs Is provided by this act, and
L ~ L.