The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1872-06-06
HERALD THURSDAY, ls72-1RlPLE SHEET.

tneIeoi LOT consumption than II the same were I'm
ported respectively after that day. and all goods
wares and merchandise remaining In bonded ware
houses on the day and year this act shall TAXI
paid, shall be entitled to refund OF the drerenc,
between the amount Of duties paid and the amount
OF , duties said goods, wares and merchandise
respectively after that day.
DRAWBACKS.
SEC. 9.-That where firearms, scales, balances
shovels spades, axes, hatchets, hammers, ploughs
cultivators, moving machines and reapers manu-
featured with stocks or handles made OF WOOD
grown in the United States are exported for benefit
OF drawback under section of tile act of August
s, 1851 and entitled Gan act to provide increased
revenue rom Imports pay interest on the public
debt, and for other purpOses,n such articles shall
be entitled to such drawback under that act, in all
cases, when the imported material exceeds one
half Of the value OF TIVE material used.
sHIPBUiLbiNG MATERIAL FREE.
SEC. lo.-That from and after the passage OF TINS
act all lumber timber, hemp, manila and iron and
steel rods, bars spikes, nails and bolts, ana copper
and composition metal which may be necessary
for the construction and equipment OF vessels
built in the United States for the purpose of being
employed in the foreign trade, including the trade
between the Atlantic aud Pacific ports of the United
States, and finished after the passage Of this act
lions as the Secretary OF the Treasury may pre-
scribe; and upon proof that such materials have
been used for the purpose aforesaid no duties shall
the benefit OF this section shall not be allowed TO
engage in the cOastwse trade of the United states
more than two months in any one year, except
upon the payment to the United States OF the
duties on which u rebate is herein allowed /;
and provided further, that all articles OF foreign
production needed for the repair OF American ves-
sells engaged exclusively In foreign trade may be
Withdrawn from bonded warehouses free OF duty,
under such regulations as the Secretary OF the
Treasury may prescribe.
CURING SALT FREE.
SEQ 11.--That the prOviso in section of an act
entitled "An act to protect the revenue, and for
other purposes" approved July %, 1866, IL hereby
modified and amended so as to read as lollows:-
Provided that from and after the date OF the pas
or tiS act, imported salt in bond be used
In curing fish taken by vessels licensed to engage
in the fisheries, under such regulations the Sec
rotary OF the Treasury shall prescribe, and upon
proof that said salt has been used In curing FISH, the
duties on the same shall be RENTED.
DISTILLED SPIRITS.
SEC. IL. That the act entitled "An act imposing
taxes on distilled spirits and tobacco and for other
purposes" approved July 20 1868, be and the same
Is hereby amended as f0llOws:-
That section one be amended by striking out the
word 'Ity, ana inserting in lieu thereof the word
seventy Provided, nevertheless that distilled
spirits lawfully deposited in distilery bonded
warehouse when this act shall take effect may be
Withdrawn therelrom on payment of the taxes there
on at the rate, within the time and in the manner
fixed 10y law at the time Of such deposit; Provided
further, That the special tax paid by dstlers prior
to the taxing effect of this act, which has not been
exhausted by the quantity OF spirits distilled as
provided by law shall be refunded upon proper
application out of any moneys arising rom inter-
nal taxes not otherwise appropriated. And that
sai' ection be further amended by striking out the
W. - sin excess of the number of gallons" and
inserting In lieu thereof the words "amounting to
''as gallon" the words 'and any fractional part OF
gallon less than one-half gallon in any cask or
package, shall be exempt from tax"
This section makes extensive alterations in the
mode of collecting the revenue from distillers.
Among it's taxing provisions is the following
That section As be amended by striking out oil
after the enacting clause and inserting in lieu
thereof the following
That on all wines, liquors, or compounds known
or denominated as wine, and made in imitation
OF sparkling wine or champagne, but not made
from grapes grown in the United States, and on all
liquors not made from grapes currants, rhubarb or
berries grown in the United States, but produced by
being rectted or mixed with distilled spirits or by
the Infusion OF any matter in spirits, to be sold as
wlne or as a substitute for wine there shall be
levied and collected a tax Of ten cents per bottle
or package containing not more than one pint or
OF twenty cents per bottle or package containing
more than one pint and not more than one quart,
and at the same rate for any larger quantity of
such merchandise, however the same may he put
up, or whatever may he the package; and the
Commissioner of Internal Revenue shall cause
to be prepared suitable and special stamps
affixed to each bottle or package containing
such merchandise, by the person manufacturing,
compromising or putting up the same, before re-
mova from the place Of manufacture, compound
ing or putting up, said stamps to be aixed ana
cancelled IN such manner as the Commissioner Of
of such stamp from any hotts oas package contain
ing such merchandise snail be Drtna ,dftt evidence
lr sa be hoT as Go a staten
Any person connterfeiting. altering or refusing said
stamps shall lie subject to tile same penalties are
imposed for the same offences IN relation 10 pro-
prietary Stamps.
That section orty-nine be amended by striking ou'
the words "twenty-dvc" and inserting in lieu
thereof the word ''ten;r also by striking out the
words 'the Secretary OF the Treasury, on the
commendation OF the Commissioner OF Internal
Revenue, may appoint ana inserting in lieu
thereof the words '.the President may nominate,
and by and with the advice and consent a the
Senate appoint;r also. by striking out the
words ..shaIl be assigned 10 a designated ter
rtorial district, to be composed Of one or more
judicial districts and territories, and shalt keep
his Office mt some convenient place in mis- dis
trict to be designated by the Commissioner. and"
and inserting in lieu thereof the words "shall he
assigned by the Secretary OF the Treasury, on the
Recommendation Of the Commissioner of internal
Revenue TO duty in any part OF the United States.
and may be transferred from place to place. accord
ing 10 the eNigcncy OF the public seryice:' and
strike out within his district wherever 1t occurs.
That section so be amended by striking out the
the word 'onicer;" also, oy striking out the word
detectives and inserting in lieu thereof the word
agents"
sections 10 to 30 contain voluminous directions
to brewers and distillers for the conduct of their
business.
SEC. 3l-That on and after the first day of July
next the act entitled IAN act imposing taxes on
poses" approved July twentieth, eighteen hundred
and siNty-eight, be, aud the same is hereby
amended as f0lows:-
That section 81 be amended by striking out all
after the second paragraph, and inserting In lieu
thereof the following words:-"On all chewing and
smoking tobacco, finc cut cavendish plug or twist,
cut or granuiated OF every description; on tobacco
twisted by hand or reduced into q condition TO be
consumed, or in any manner other than the ordl-
nary mode OF drying and curing, prepared for sale
or consumption even IL prepared without the use
Of any machine or instrument, and without being
pressed or sweetcned; and on all fine cut shorts
and refuse scraps, clippings, cuttings, and sweep
ings OF tobacco q tax of twenty cents per pound"
The remainder of this section and sections 49, 33
and "a, enact various amendments to the above act
OF lS6s to the taxes on tobacco dealers and
manufacturers and the penalties Tor counterfeitng
tobacco stamps, import and internal revenue, and
other particulars Tor the guidance of the trade.
COAL GAS TAX REPEALED.
SEC. 35-That so much OF section "a of the
act entitled IAN act TO provide Internal revenue
TO support the government, to pay interest ON the
public debt and Tor other purposesn approved June
30, 1864 and all acts and parts OF acts anendatory
OF said section, as impose tax on gas made OF
coal wholly or In part, or OF any other material, be
and the same IL hereby repealed
STAMP TAXES REPEALED.
SEC. 35.--Tlat on and after the LIST day of Octo-
Der, 1872, all the taxes imposed by stamps under
and by virtue OF schedule Is OF section 100 OF the
said act. approved June 20. lS04. and the several