Vermont farmer. [volume] (Newport, Orleans County, Vt.) 1870-1877, 1873-04-11

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 OF u collectors permit. from
any mandatory, store, or warehouse, to u
vessel for expectation to n foreign country
That section seventy-two be amended by
striking out the words the stamp portion
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 tax
en- from any such empty box, bag, vessel,
wrapper, or envelope of any kind !, also, by
inserting in the last sentence, after the words
"empticd, or partially emptied," the words
cor shall have in his possession, or shall AZ
fix 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, snuii, or cigars,
having affixed thereto any fraudulent, spur-
Gus, 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 rs aforesaid. knowing the
same to be fraudulonty 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 ci
CARS intended for immediate expectation,
after being properly inspected, marked, and
branded, may be removed from the manu-
factory in bond without having affixed there
TO internal revenue stamps indicating the
payment of the tax thereon. The removal
| from the mandatory Of such tobacco, snuh
and cigars shall be made under such rules
and regulations, and after making such en-
tries and executing and filing, with the col
| lector of the district from which the removal
l.. fol Ian In hpnIs N
and giving such other additional security us
| may he prescribed by the Commissioner of In
| ternal Revenue and approved by the Secretary
of the Treasury. All tobacco, snuff, and CT
| CARS intended for immediate export rs afore-
| said before being removed from the manu-
factory, shall have affixed to each package
an engraved stamp indicative of such inten-
ton, to be provided and furnished TO the sew
| eral collectors us i'm the case OF other stamps,
| and TO be charged to them and accounted for
in the same manner; and for the expense
attending the providing and atliNing OF such
| stamps, ten cents for each package so stamp
| ed shall be paid to the collector on making
the entry for such transportation When
the manufacturer shall have made the proper
| entries filed the bonds, and otherwise COM
piled with all the requirements of the law
| and regulations us herein provided, the col
lector shall issue to him permit for the re-
moval, said permit accurately describing the
| lOlGlttbs Sllul anu NlEttlH W bt sllppChs tliO
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 manufacturer
name, together with the port from which the
said tobacco, snuff, and cigars are to be eX-
ported. and the route or routes over which
the same are to be sent to the port OF ship
ment and the name of the vessel or line by
which they are to be conveyed to the foreign
port The bonds required to DO given for
the expectation of the tobacco, snuff, and eli
gars shall be cancelled upon the presentation
of the proper certificates that said tobacco,
snuff, and cigars have been landed ut any
port without the jurisdiction of the United
States, or upon satisfactory proof that after
shipment the same were lost ut sea-
That section scventy-four be amended by
striking out all after the cnactng 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 taNlhas been paid by suit
able revenuc-stamps affixed to the same be-
fore 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 as
ccrtancd under such rules and regulations
rs shall be prescribed by the Commissioner
/ of Internal Revenue and approved by the
Secretary 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, ont of any money arts
ing from internal duties not otherwise appro-
priated Provided, That no claim for an al
lowanCc of drawback shall be entertained on
1,ll
, except upon evidence satisfactory to tho
! Commissioner of Internal Revenue that the
! stamps affixed to the tobacco, snuff, or cigars
f alleged to have been exported were totally
destroyed before the shipment thereof, and
Z that the same have been landed in II lOrcgl
, country or lost nj sea-, and have not been re-
l landed within the limits OF the United States
! All tobacco and snuff now stored in any cX'
port bonded warehouse -shali, on and aitcl
July first, eighteen hundred and Scvcnty-two
he subject 10 the same tax rs is provided by
! this act, and shall, within six months aftei
the passage of this act, be withdrawn from
such warehouse upon payment of the tax, Oh
for export under the regulations of the Com.
, missioner of the Internal Revenue now il
force concerning Withdrawals of tobacco an(
snuff from bonded warehouses And amy
tobacco or snuff remaining IN any export
bonded warehouse for period of more thar
six months after the passage OF this act sha
|
be sold or disposed of for the benefit of the
same in such manner rs shall be prescribed
J by the Commissioner of Internal Revenue
under the direction of the Secretary of Tho
|, Treasury
That section cighty-ninc be amended by
inserting in the last sentence after the word'
false or fraudulent or counterfeit stamp
the following words: g or who shall ailiN tC
: any box containing cigars Il stamp in the SIM
llitudc or likeness of anyStlmp required tC
be used by the laws of the United States
whether the same shall 30 a customs or inter
nal revenue stamp; on who shall buy, re
ceiVe, o. havo In his possession amy cigars OF
which the tax To which they are liable ha
not been paid
That section one hundred he amended bl
D adding thereto the following words land ov
; cry collector of internal revenue from WhoSI
district any distilled spirits, tobacco, snuff, OF
! cigars shall be shipped In bond, under the pro
visions ofthiS act, shall render monthly nc
I count of the same to the Commissioner o
! Internal Revenue, showing the amount ofeacl
! article produced and shipped in bond, thu
amounts of which the expectation is com
| pleted according to law, and the amour
! remaining unaccounted for ut the end of eacl
l month; also any excuses or Deficiencies ol
the amounts originally reported ms shipped
SEC. 80, That any person, firm, company
or corporation who shall exercise or carr,
= on the business of n manufacturer of tobacco
= | snuff, or cigars, dealer in manufactured to
bacco dealer in leaf-tobacco, or retail deale
y in leaf-tobacco, without having paid n specia
g tax therefor, us provided by law, shall, be
D sides being liable to the payment of the tax
. ON conviction, be fined not more than five
hundred dollars, or to be imprisoned for
: term of not more than one year, or both, a
/ the discretion of the court
J. SEC. 49, That whenever any stamped boz
n containing cigars, cheroots or cigarettes, shal
II be emptied II shall be the duty of the persol
y in whose hands the same may be 20 destro
i utterly the stamp or stamps thereon. And am
person who shall wllllully neglect or refus
so to do shall, for each such offense on con
! yiCtiOp, be fined not exceeding fifty dollar
and imprisoned not less than ten days no
\ more than six months. And any person VIII
shall fraudulently give away or accept from
> another, or who shall sell, buy, or use 70
: packing cigars, cherools, on cigarettes, an