The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1872-12-31

| a
seribing the tobacco, snuff and cigars be shipped
the number and kind of Packages, the number OF /
pounds the amount OF iaH me marks and brands
are shipped and the number Of the manufactory and
the manufacturers name, together with the port c
from which the said tobacco snu and cigars are to
be exported and the route or routes which the
to be to the port of shipment, aud the
name of the vessel or line by which they 10 he
conveyed to the foreign port. The bonds required IN
be given for the expectation of the tobacco snuff
and cigars shall be cancelled upon the presentation vi
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 seyenty-four be amended by striking
ont all after the enacng clause and inserting in lieu
thereof the following, to wit: "That from and after
the date which this act takes effect there shall be
an allowance of drawback on tobacco, snuff, and
cigars which the internal tax Eas been paid by
suitable revenue stamps affixed to the same before
same are exported, equal in amount to the value OF
the stamps found to have been so affixed, the evil
dence that the stamps were SO affixed and the amount
OF tax 50 paid and OF the subsequent 1Portation OF
the said tobacco, snuff and cigars to be seertained
under such rules and regulations as shall be pre-.
scribed by the Commissioner of Internal Revenue and
approved by the Secretary Of the Treasury. Any
sum sums found to be due under the provisions Of
this section shall be paid by the warrant of the Sec
Rotary of the Treasury the Treasurer of tbs Uni
ted States, out of any money arising from internal
no claim Tor an allowance of drawback shall be enter
tanned or allowed Tor sum less than fifty dollars,
nor except upon evidence satisfactory to the Commits
to the tobacco, snuff cigars alleged to have been
exported were totally destroyed before the shipment
thereof and that the same have been landed in
foreign country lost at sea- and have not been
landed within the limits of the United States. All
tobacco and snuff stored in any export bonded
warehouse shall, on and after july first, eighteen
hundred and seventy-wo be subject to the same tax
as Is provided by this act, and shall, within six
months after the passage of this act, be withdrawn
from such warehouse upon payment of the tax for
export under the regulations of the Commissioner of
Internal Revenue now in force concerning with
drawals of tobacco and snuff from bonded ware
houses And any tobacco snuff remaining in any
export bonded warehouse for period of more than
six months aft the passage of this act shall be for
feted to the United States and shall be sold dis
posed Of for the benefit Of the same in such manner
shall be prescribed by the Commissioner of Inter
the Treasury"
That section eighty-nine be amended by inserting
in the last sentence after the words false fraudu
lent counterfeit stamp the following words ''or
who shall aix to any box containing cigars stamp
in the simitude likeness OF any stamp required to
be used by the laws ofthe United States whether the
same shall be customs or internal stamp;
who shall buy, receive have in his possession
any cigars on which the tax to which they are liable
has not been paid"
That section one hundred be amended by adding
thereto the following Words and every collector Of
internal revenue from whose district any distilled
spirits tobacco, snuff cigars shall be shipped in
bond, under the provisions of the act, shall render
monthly accounted the same to the commissioner of
Internal Revenne showing the amount of each arti-
| Gle produced and shipped in bond, the amounts Of
which the expectation is completed according to law,
| aud the amount remaining unaccounted for at the
end Of each month; also any deficiencies
| on the amounts originally reported as shipped.
| SEC. 80. That any person, firm, company, cor
p0raton who shall exercise carry the business
OF manufacturer of tob cco, snuff CIGARS dealer
in leaf-tobacco retail dealer in eaf-tobacco, with
out having paid special tax therefor provided by
law SHALL besides being liable to the payment Of the
tax, conviction, be fined not than five hundred
dollars, or to be imprisoned tor term Of not
than year, boh at the discretion Of the court
| Sec. 50. That whenever any stamped box contain
shall be the duty of the person In whose hands the
same may be to destroy utterly the stamp stamps
thereon And any psrson who shall wilfully neglect
REFUSE to do SHALL for each such ohtnse on con-
viction be fined not exceeding fifty dollars and i'm
prisoned not less than ten days nor than six
months And any person who shall fraudulently
give away or accept from another who shall sell,
buy for packing cigars cheroots cigarettes,
any such stamped box shall for each such oiense on
conviction be fined not exceeding one hundred doll
lars and be Imprisoned not more than one year.
| SEC. "a. That section one hundred and sixty. nine
of the act of June thirtieth eighteen hundred and
sixty four as amended by the act of July thirteenth,
ing out the proviso at the end thereof
| SEC 30. That so much of section ninety-four of
the act entitled San act to provide internal
to support the government, to pay interest on the
public debt and for other purposes, approved June
thrtieth, eighteen hundred and sixty-four, and all
acts and parts of acts amendatory of said section
imposes tax on gas made of coal wholly or in part
or OF any other material be- and the same is hereby
Sec. So. That on and after the first day of Octo-
ber eighteen hundred and seventy two, all the
imposed by stamps under and by virtue of Schedule
of section one hundred and seventy of the act ap
proved June thirtieth, eighteen hundred and sixty
four and the several acts amendatory thereof be- and
the same are hereby repealed excepting only the tax
of two cents on bank checks, drafts, orders Pro-
Uided, That where any mortgage has been executed
and recorded, or may be executed and recorded be-
fore the first day of October, ammo Domin eighteen
hundred and seventy-two, to secure the payment of
| bonds or obligations that NAV be made and issued
from time to time, and such mortgage not being
stamped, all such bonds or obligations made and
issued on or after the SAID first day of October
Domini eighteen hundred and seventy shall not
be subject to any stamp duty but only such Of their
bonds OF obligations as may have been made and is
| sued before the day last aforesaid: A1d proUided
further, That in the mean time the holder OF any in
strument efwriting of whatever kind and description
which has been made or issued without being duly
stamped or with defunct stamp, may make appli-
cation to ady collector Of internal revenue and that
upon such application such collector shall thereupon
alhx the stamp provided by such holder upon such
instrument of writing required by law to be put
upon the same and subject to the provisions of sec
ton one hundred and of the nternal-reve
nue. laws.
SEC 81. That the taxes imposed by section one
4 hsssa.ad and at t
vide internal revenue to sepport the government, TO
pay int erest on the public debt, and for other pur-
poses," approved June thlrtieth, eighteen hundred
and sixty-four, as ameuded by section nlne of the
act OF July thirteenth, eighteen hundred and sixty
six to reduce internal taxation and amend the act
aforesaid and acts amendatory thereof upon the de-
posits, capital, and circulation of banks or persons
associations, companies, or corporations engaged in
the business of banking shall hereafter pad semi
annually, on the first day of January and the first
day of July but the same shall be calculated at fine
rate month prescribed by said section so that
the tax for six months shall not be less than ag
monthly, as prescribed by said section And the
words capital emgloyed, in said section shall not
include money borrowed or received from day to day
In the usual course of business from any person not
partner of or interested in tie said bank assoca-
ton, or firm. And thu exemption from tax author
zed by SAID section OF deposits of less than five hun
dred dollars, made in the of one pers on in as
socations or companies known as Irovident insttu-
lions, savings banks, savingsfunds, savngs-insti-
tuons is hereby extended to deposits so made Of moi
exceeding two thousand dollars.
SEC ss. That the purposes of a charitable charac-
ter mentioned in section twenty-seven of the act of
July fourteenth, eighteen hundred and seventy are
intended, AMI are hereby construed to include all
devlses and legacles to associations, trustees soce
ties, and corporations established carried on for
any benevolent, religious, charitable object with
out view to pecuniary profit.
SEC. 80. That much of section one hundred
ana seventy-nine of the act of July thirteenth eigh
teen hundred and sxty-six as provides for moiefiss
to lnformers be, and the same is hereby repealed;
and the Commissioner of Internal Revenue wi h tLo
approval Of the Secretary of the Treasury hereby
authorized to pay such sums, not excoedng in the
aggregate the amount appropriated therefor as may,
in his Judgment, be deemed necessary for detecting
ana bringing to trial and punishment berssns guilty
OF violating the internareyenue laws, or conniving
at the same, in cases where such expenses are not
otherwise provided for by law; and for this purpose
there is hereby appropriated one hundred thousand
dollars, much thereof as may be necessary out
OF any money in the treasury not otherwise appro-
SEC. 40. That section sixty-three of the act ap-
proved July thirteenth eighteen hundred and sixty
six, entitled AN act to reduce internal taxation
and to amend an actentitled AN act provide in
ternal revenue to support the government, to pay
interest on the public debt, aud for other PURPOSES
approved June thrtieth eighteen hundred and sixty
four and acts amendatory thereof" be amended by
| striking out the words 'three hundred wherever
they occur therein and inserting lieu thereof the
words "fve hundred; and by striking out the words
under any of the provisions of this act or of any act
to which this is an amenlment' and inserting in
lieu thereof the words under the provisions of any
| internal-revenue act"
| SEC Al That section hundred and sixtv-one
of the act entitled Gan act to provide internal reve-
nue. to support the government, to pay interest on
the public debt, and for other purposes approved
June thirtieth, eighteen hundred and sixty-for be
amended by striking out the words 'this act" oc-
curing after the words "s.amps issued under the
provisions Of and ting in lieu thereof the words
-'any internal revenue act''
SEC. AZ. That all internal taxes now assessed or
liable to be assessed against, but not collected from
shipbuilders as manufacturers, under section four of
the act of March thirty-hrst, eighteen hundred and
sixtyeght, entitled San act to exempt certain man
ufactares from internal tax and for other purposes
for sales of vessels be- and the are hereby re-
mtted, and no further assessments shall be made on
| account thereof.
SEC. 40. That prior to the first day of January
eighteen hundred and seventy three it shall be the
duty OF the President and he is hereby authorized
and directed, to reduce the nternarevenue districts
in the United States to not exceeding eighty in mum
Der, and for that purpose he may unite two or more
and he shall designate from among the existing reve-
nue-oicers collector and one assessor for each
district, at his discretion he may by and with
the advice and consent of the Senate nominate and
appoint officers for such district: and tbe
collector and assessor designated or appointed |
shall give bond according to law and the Secretary
N fha Treaau auth zal