New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-22
NEW ORLEANS REPUBLICAN, SATURDAY JUNE % 1872

inserting IN Heu thereof the word tex
port :" also, by adding to the end of the
said section the following; That such
stamps as may be required to stamp tobao-
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 OF Of any government officer for the
benefit of the United States, may, under
such rules and regulations as the Commis-
siOner of Internal Revenue shall prescribe,
sbe 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 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 satlstae-
tory to the Commissioner of Internal ReYe-
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 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 I'M
der such regulations as the Commissioner of
Internal Revenue may prescribe.
! That section sixty-nine be amended by in
| serting after the words cor 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 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 ''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
| 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-
| scribad 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,
l before being removed from the manufactO-
I
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-
| 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, fled the bonds, and
otherwise complied with all the require
ments of the law and regulations as herein
! provided, the collector shall issue to him
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
| 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-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
OF the subsequent expectation of the said
| tobacco, snuff 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 Secre-
! 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
! OF the United States, out of any money aris-
| ing from internal duties not otherwise APP
prOpriated; provided that no claim for an
! allowance of drawba shall be entertained
| or allowed for a sum less than fifty dollars,
nor except upon evidence satisfactory to
! the Commissioner of Internal Revenue that
| the stamps affixed to the tobacco, snuff or
| cigars alleged to have been exported were
| totally destroyed before the shipment
| thereof, and that the same have been landed
| in 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
| sha l. on and after July first, eighteen hun
| dred aud seventy-tws, be subject to the
far 7g mr.