New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-28
81 NEW ORLEANS REPUBLICAN, FRIDA JUNE 81 1872

I
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 bv 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 a 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 satlsfac-
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, win not bring a
price equal to the tax due and payable
thereon such goods shah 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 "Or 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 bonded warehouse" and inserting
in lieu thereof the words Tor while in trans
fer under bond or collectors permit, from
any mandatory, store, or warehouse, to a
vessel for expectation to a foreign eoun-
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 "or 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,
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
fling, 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
stamp, indicative of such inten-
tiOn 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
Dn making the entry for such Transports
lion. When the manufacturer shall have
made the proper entries, filed the bonds, and |
otherwise complied with all the require |
nents Of the law and regulations as herein |
provided, the collector shall issue to him |
permit for the removal, said permit aceu-
rately 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 |
same are shipped, and the number of the |
and the manufacturers name, |
5ogether with the port from which the said |
tobacco, snuff and cigars are to be exported, |
md the route or routes over which the same |
ire to be sent to the port Of shipment, and !
he name of the vessel or line by which they |
IRE to be conveyed to the foreign port The |
ponds required TO be given for the exporta- |
ion Of the tobacco, snuff and cigars shall be |
cancelled upon the presentation Of the |
proper certificates that said tobacco, snuff
ind 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
md inserting in lieu thereof the following,
o wit: "That from and after the date on
which this act takes effect there shall be
IN allowance Of drawback on tobacco, snuff
md cigars on which the internal tax has
Deen 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
# the stamps found to have been so affixed,
he evidence that the stamps were so
fixed and the amount Of tax so paid, and
4 the subsequent expectation of the said
ObaccO, snuff and cigars, to be asceTtained
inder such rules and regulations as shall
,e prescribed by the Commissioner Of In
ernal Revenue and approved by the Secre-
airy Of the Treasury. Any sum or sums
Ound to be due under the provisions Of this
ectiOu shall be paid by the warrant of the
of the Treasury on the Treasurer
+ the United States, out Of any money aris-
lg from internal duties not otherwise ap-
rOpriated; provided, that no claim for an
llowanee of drawback shall be entertained
r allowed for a sum less than fifty dollars,
or except upon evidence satisfactory to
he Commissioner of Internal Revenue that
be stamps affixed to the tobacco, snuff or
igars alleged to have been exported were
Otally destroyed before the shipment
hereof, and that the same have been landed |
D a foreign country or lost at sea, and have
OF been relanded within the limits Of the
United States. All tobacco and snuff now
tored in any export bonded warehouse
hall on and after July first, eighteen hun
red and seventy-tws, be subject TO the
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