New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

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, NAV, 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 a United
/ States marshal, or to any other govern.
ment officer making such sale Tor 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 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 I'M
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 anv
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 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 a foreign cOun-
try"
That section seventv-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, OF
partially emptied," the words cor shall
shall have in his possession, or shall afiix
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 |
tobacco, snuff, and cigars shall be made |
under such rules and regulations, and after |
making such entries and executing aud |
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-
scPibed 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-
~, 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 afix-
ng of such stamps, ten cents for each pack
age so stamped shall be paid to the collector
IN making the entry for such transporta-
lion. When the manufacturer shall have
made the proper entries, fled the bonds, and
otherwise complied with all the require
nents Of the law and regulations as herein
provided, the collector shall issue to him a
permit for the removal, said permit accu-
'ately describing the tobacco, snuff and CT
gars 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
anne are shipped, and the number of the
and the manufacturers name,
Ogether with the port from which the said
ObaccO, snuff and cigars are to beexported,
mo the route or routes over which the same
re to be sent to the port of shipment, and
he name of the vessel or line by which they
re to be conveyed to the foreign port. The
,Onds required to be given for the expOrta-
ion of the tobacco, snuff and cigars shall be
anceled upon the presentation of the
roper certificates that said tobacco, snuff
nd cigars have been landed at any port
Without the jurisdiction of the United
,tates, or upon satisfactory proof that after
hipment the same were lost at sea-"
That section seventy-fOur be amended by |
triking out all after the enacting clause !
nd inserting in lieu thereof the following, |
0 wit THAT from and after the date on
which this act takes effect there shall be |
all 7 l.
nd cigars on which the internal tax has
cen paid by suitable revenue stamps
fixed to the same before removal from
he place OF manufacture, when the same
re exported, equal in amount to the value
f the stamps found to have been so affixed, I
he evidence that the stamps were so /
fixed, and the amount of tax so paid, and
the subsequent expectation of the said
1baccO, snuff and cigars, to be ascertained
nder such rules and regulations as shall
e prescribed by the Commissioner of In
5rnal Revenue and approved by the Secre-
Try of the Treasury. Any sum or sums
,und to be due under the provisions of this
sctiOn shall be paid by the warrant of the 9
acretary of the Treasury on the Treasurer Z
the United States, out of any money aris- {
g from internal duties not otherwise ap- q
rOpriated; provided, that no claim for an I
lOwance Of drawback shall be entertained i
allowed for a sum less than fifty dollars, !
Or except upon evidence satisfactory to B
le Commissioner of Internal Revenue that t
10 stamps affixed to the tobacco, snuff or o
gars alleged to have been exported were e
tally destroyed before the shipment Il
ereOf and that the same have been landed b
a foreign country or lost at sea, and have p
)t been relanded within the limits of the Y
nited States. All tobacco and snuff now II
ored in any export bonded warehouse '
all, on and after July first, eighteen hun
red and seventy-tws, be subject to the 81
me tax as Is provided by this act, and v