Wilmington daily commercial., 1873-01-28
OFFICIAL.
LAWS OF THE UNIFIED STATES


LAWS OF THE UNIFIED STATES
sa..ed AZ Tie Second Session Of The Forty-seOOad
Congress.
GENERAL NATURE, No. I'LL
.NACsT 10 reduce duties on importD and to reduce
nv internal taxes, and for other purposes.
no IL enacted By The Senate and House Of Representa-
,, Of ths United Sates Of Antertcdi IA Congress as
fm6iet, That on and aItel the nIst day o. August
6stss heretofore imposed by law on the articles
hereinafter enumeratod or provided for imported
from mi paid the folowIg duties and rates q
duty, that is 70 saJ'
,rbat section slxty-tWo be amended by striking
ont nfter the words Tor In bladdera the words
,aning mot exceeding ten pounds each, or" and In
rtinS in lieu thereof the word land 4" In the para
1,nn relating to fine cut chewing tobacco, by strik-
'ns out the word ''one-half In the paragraph rela-
,y9s ia smoking tobacco" the words ''and all cut
and grAuulated tobacco other than nne-cut chew
ibV. and shorts, the refuse OF hne cut chewing
,Yons ''refuBe scrap the words "clippings, cut
fSes" aud by striking out from the last paragraph
tnr words Or the prOpret0r's name and his trade
,1Srk and by adding at the end of said paragraph
Ge following words; "A1ld pTOVtdod further, That
anccut Shorts the refuse OF hne cut chewing
.n refuse scraps, clippings, cuttings, aud sweep
ya Of tobacco may be sold In bulk as material, and
,g'1hOut the payment OF TAX, by one manufacturer
directly to another manufacturer, or for export,
nmmlssioner Of Internal Revenue may prescribe
And Pr0uuiei, further That wood, metal, paper, or
tnur materials may be used separately or In eonbi-
tion for packing tebacco snuff, and cigars, under
suca regulations as the Commissioner of Internal
Revenue may establish"
ont the words land the sum OF the said bond may
h. Increased, from time 10 time, and additional
suretlt required by the collector under the nstruc
i,nns Of tile Commissioner Of Internal Revenue, {"
and inserting In lieu thereof the following words:
".dltlOna sureties may oe required by the colleo-
from lime TO @ Ie b1 5Vg IN s9a 81 sss
sum Of twenty thousand dollars, except under spe-
cal instructions OF the Commissioner of Internal
T6at section sixty seven be amended by striking
out the word warehouse" and inserting In lieu
thereof the word export" also, by adding to the
stamps AZ may be required to stamp tobacco, Bnun,
I'm cigars sold under distraint by any collector OF
inteTna revenue or for stamping any tobacco snuf,
I'M cigars which may have been abandoned, con-
.demurd or forfeited and sold by order OF court or
Of any government onoer for the benefit OF the Uni
ted States may, under such rules and regulations
EcrlDe De used by the collector making such sale,or
furushed by a collector to United States marshal,
~ ia aDy other government officer making such hae
or the benefit OF the United States, without making
EsyDent for said stamps 30 used or delivered; and
aus revenue collector using or furnishing stamps in
MANNER Aforesaid, on presenting VoucheB BatsfactO-
IA - the Commissioner of Internal Revenue shall
IN allowed credit for the same in settling his stamp
account with the Department: And Provided. further,
eundenned, or forfeited tobacco, Bnuh, or cigars,
when offered for sale, Will not bring price equal 10
BIZ TAX due and payable thereon, such DDS shall
AOt he sold for consumption in the United states:
aud upon application made TO the Commissioner OF
IneTla Revenue, he is authorized and hereby di-
<tcted to order tho destruction OF such tobacco,
anuG, or cigars by the Oiflcer in whose custody
md control the same may be at tho time, and
IL such manner and un or such regulation
pc Commissioner OF Internal Revenue may pre-
4 THAT section slxty-nine be amended by inserting
Aftor the words of imitation Of any stamp required
p THIS act" the words "or any stamp Or stamps
4 That section seventy-one be amended by striking
ent where they occur, the words "0r in u bonded
#aTehouse, and inserting In lieu thereof the
lords .Ur while IN transfer under bond or cOllea-
zDI permit from any manufactoTy, store, or ware
Aouae, 70 vessel for expectation 10 foreign coun
By"
THAT section sewenty-twy be amended by striking
4nt the wOri "the stamped portion thereof aud,
here they ccur the first tune, inserting In lieu
AereOf the words 'the stamp or stamps thereOr,"
=nd where the same werds occur the second time,
lasert insterd thereof the words ''the stamp or
samps taken from any such empty box, bag. vessel,
#rapper Or envelope Of any klnd' also, by insert
q IN the last sentence, after the words emptied,
81 partially empted, words "0r shall have In his
psstssiOn, or shall atiix to any box or other pack
b used or VINO shall sell, offer for sale any box
i other package Of tobacco, snuff, or cigars having
sXed thereto any fraudulent, spurious, imitation,
q counterfeit stamp or stamps, or stamp or stamps
'hst nave been previously used, or shall sell from
~ such fraudulenty stamped box or PACKAGE or
saal layo In his possession any box or package as
sprtsald, knowing the same TO be fraudulently
AAmprt."
Ihit section seventy-three be amended by strik.
H out all after tue enacting clause and inserting
s. lieu thereof the following, TO wilt; "That manu-
ured tobaccO, snuff ana cigars intended for im-
1Rtlae expectation after being properly inspected,
usIEed and branded, may be removed from the
Aanufactory In bond without having aiiixed thare
aseTnal revenue stamps indicating the payment OF
iHe lax thereon. The removal from the manufactO-
N Of such tobacco, snu1, and cigars shall be made
7Ader such rules and regulations, and after making
g entries and executing and nling, with the col
4tor " the district from which the removal III To
= a1" such bonds and DillB OF lading, and giving
Hch other additional security as may be prescribed
q the Commissioner of Internal Revenue and ap-
aDyeh ny the Secretary of the Treasury. All t0baG
81 seH, and cigars Intended for immediate export
g Nit Eesal, before being removed from the manu-
IHc ptyi shall have aiXed TO each package on en-
~ el stamp, indicative Of such Intention, 10 be
rpsdei aud furnished to the several collectors az
e tle ease OF other stamps, and to charged ~ them
~ accounted for in tine same manner; and for the
e5pthse attending the providing and Afiixing of
~ sihpsi tea cents for each package 30 stamped
4phii er paid to the collector on making the entry
"a Hutl transportation. When the manufacturer |
~ have made the-prOper entries, filed the bonds,
~ Otherwise compiled with all the requirements |
ilt law and regulations as herein provided, the
~ etlOt Sinai issue TO ham permit for the removal
~ permit accurately describing the tobacco, |
s1ll' ana cigars TO be shipped, the number and |
N, o' pa @Packages inc spmDer OF pounds, the amount
~ hslrct from which the same arc shipped, and
"a number OF the mandatory and the manufac.
name, together with the port from which the
SO tobacco, annff and cigars are 60 be exported
~ r route or routes over which the same are to
a3 srhl 10 the port OF Ahipment, and the name Of
~ vessel or line by which they TO be conveyed
e ls lprelgn port The bonds required 10 be given
:. he eApoftaton Of the tobacco, anun and cigars
~ pc cancelled upon the presentation OF the pro-
E leTllhrlles that said tobacco. snHh, and cigars
A4Ne btSh landed at any port without the jurtsdc-
~ 9i Lle United States, or upon satisfactory /
~ mat ate shipment the same were lost ~ |
lha section seventy-four be amended by striking |
sft al after the enacting clause and inserting In
~ thrftOt the following, to wit; THAT from and
" tue dae on which this act takes effect there /
.Ht Oe an allowance OF drawback on tobacco Bnun,
~ cigars on which the Internal tax has been paid
~ suitable revenue stamps afiixed to the same be-
~. - ishoVal from the place of manufacture, when
. same are exported equal in amount tn the value
~ tIe stamps found TO nave been 30 aflXed, the /
stngiite mat the stamps were 30 afilxed, and the
ouhl VI TAX so paid, and Of the subsequent expor
e@uu VI the SAID TOBACCO snun, and cigars TO be |
- n tAneu under such rules and regulations as /
IN -, St prescribed by the Commissioner OF internal
clue ana approved by the Secretary OF the Trea.
a1Hy ANY sum or sums found to be due under /
ploVls0hs OF this section shall be paid BY the /
iuht Or the Secretary of the Treasury or the |
~ SlFer Oh the United States, out OF any money
thls from internal duties not otherwise apprOprt
Edi frouidsd That no claim for an allowance OF |
Va. Moheh shall be entertained allowed for sum
- an MY dollars, nor except upon evidence sat-
al, Ky ~ lhe Commissioner OF Internal Revenue
~ alleged TO have been exported were totally /
M SuUyeu before the shipment thereof, and that /
i,, 7I'ne nave been landed in foreign country or
~ nsh and nave not been relanded within the
~ I, ui tle United States. An tobacco and snuh
~, ~ teu s,uieu ~ any export bonded warehouse Bha l.
s aIler July nrst, eighteen hundred and seven
sfnu oe subject to the same tax ia provided by
~ sn1 shall, within six months after the pas