New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02

/ 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 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
CARS, when offered for sale, will not bring
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
| serting after the words ''0r imitation of any
stamp required by this act' 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
''or 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 seveuty-twO be amended by
striking out the words 1.-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 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 frauduIently stamped"
ion ffvyafE wao hta %
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. All tobacco, snuff, and cigars
intended for immediate export as aforesaid,
before being removed from the manufactO-
~. 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 ac-
counted for in the same manner; and for the
expense attending the providing and atfix-
| 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 accu-
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 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
ana cigars have been landed at any port
without the jurisdiction Of the United
States, or upon satisfactory proof that aftel
shipment the same were lost at sea-"
That section seventy-four be amended by
striking out all after the Pnaeung CLAUSE
and inserting in lieu thereof the following
to wit: "That from and after the date or
which this act takes effect there shall bt
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 81
affixed, and the amount of tax so paid, anC
! OF the subsequent expectation OF the said
7 tobacco, snuff and cigars, to be ascertained
2 under such rules and regulations as shall
. be prescribed by the Commissioner of In
l ternal Revenue and approved by the Score
l tary of the Treasury. ANY sum or SUM
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
of the United States, out of any money arls
ing from internal duties not otherwise ap
? propriated provided, that no claim for al
allowance of drawback shall be entertained
or allowed for a sum less than fifty dolla0
7 nor except upon evidence satisfactoDat
: the Commissioner of Internal ReyeRuh or
: the stamps affixed to the tObaccad were
/ cigars alleged to have been exyshipment
] totally destroyed before tbeen landed
: thereof, and that the same h sea- and have
e in foreign country or lothe limits OF the
7 | not been relaEded witEcO and snuff now
T. United States. All bonded warehouse
i stored in any eUaly first, eighteen hun
l | shall. on and afty-tw9, be subject to the
&, bred and sevprovided by tins act, and
r same tax ask months after tho passage