Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1873-01-31
LAWS OF THE UNITED STATES,
Passed at the Second Session Of the Ferry
Second Congress.
pUHEIsNED by AUTHORITY
IMPORTS CONTINUED


That section seventy-four be amended
by striking out all after the enactihg
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 rev.
enue stamps affixed to the same before re-
moval from the place of manufacture,
when the same exported, equal in amount
to the value of the stamps found to have
oeen so affixed, the evidence that the
stamps were so affixed, and the amount of
tax so paid, and of the subsequent expor-
taton of the said tobacco, snuff, and ci-
CARS, to be ascertained under such rule
and regulations as 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 Secre-
tary of the Treasury OF the Treasurer OF
the United States, out of any money arts
ing from internal revenue duties not 9TH
erWise appropriated: Provided, That no
claim for an allowance Of drawback shall
be entertained or allowed for a sum less
than fifty dollars. nor except upon evil
dence 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 i'll foreign cOun-
try or lost at sea, and have not been relar d.
ed within the limits of the United States.
All tobacco and snuff now stored in any
export bonded warehouse shall, OH and
after July first, eighteen hundred and sew
enty-twO, 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withdrawn from such warehouse upon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, or for every export
under the regulations of the Commission
er of Internal Revenue now in force con-
corning Withdrawals of tobacco and snuff
from bonded warehouses. And any to-
bacco or snuff remaining in any export
bonded warehouse for q period of more
than six months after the passage of this
act shall be forfeited to the United States,
and shall be sold or disposed of for the
benefit of the same in such manner as
shall be prescribed by the Commissioner
of Internal Revenue under the direction of
the Secretary of the Treasury"
That section eighty-nine be amended by
inserting in the last sentence after the
words "false or fraudulent or counterfeit
stamp" the following words: "or who
stamp in the similitude or likeness of any
stamp required to be used by the laws of
the United States, whether the same shall
be q customs or internal revenue stamp
or who shall buy, receive, or have in his
possession any cigars on which the tax to
which they are liable has not been paid"
3 That section one hundred be amended
by adding thereto the following words:
land every collector of internal revenue
icfr icti fa1 irst
tobacco, snuff, or cigars shall be shipped
in bond, under the provisions of this act,
shall render a monthly account of the
same to the Commissioner of Internal
Revenue, showing the amount of each ar
ticle produced and shipped in bond, the
amounts of which the expectation is COM
pleted according to law, and the amount
remaining unaccounted for at the end OF
each month also any excuses Or deficien-
cies on the amounts originally reported as
shipped.
Sec. 80. That any person, firm. or corpo-
ration who shall exercise or carry on the
business of a manufacturer of tobacco,
snuff, or cigars, dealer in manufactured to-
bacco, dealer in leaf tobacco, or retail
dealer in leaf tobacco, without having paid
special tax therefor, as provided by law,
shall, besides 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, at the discretion of the
court.
Sec. SO. That whenever any stamped
box containing cigars, cheroots, or ga
rettes, shall be emptied, it shall be the du-
ty of the person in whose hands the same
may be to destroy utterly the stamp or
stamps thereon. And any person who
shall willfully neglect or refuse to do so
shall, for each such offense, on conviction,
be fined not exceeding fifty dollars and inn
prisoned not less than ten days nor more
than six months. And any person who
shall fraudulently give away or accept
from another, or who shall sell, or use for
packing cigars, cheroots, or Cigarette, or