Wilmington daily commercial., 1873-01-20
OFFICIAL.
LAW s OF THE UNITED STATES
,assed a the Sacon1 Session Of he Forty-sscont
Congress.
GENERAL NATURE, No. I'LL


GENERAL NATURE, No. I'LL
AN ACT to reduce duties on Imports. and to reduc
Internal taxes, and for other purposes.
Be enacted ty The Senate and House Of Reressntc
embed That on and after the first day OF Augus
eighteen hundred and seventy-twO, In lieu OF th
Ssresafter ennmeratod or Provided for, importe
from foreign Countries there shall be levied, col
iected. and rald the following duties and rates o
uUTI Thai section eleven be amended by striking ou
the words 'any assessor b. assess special Ia,
DOnp aad the words Or for the collector TO oollec
the same, or for any dialller who has heretofcr
paid a special tau as such TO-" and by inserting Il
lieu Of the last specified words the words "ts com
aor ofinternal revenue 10 asses, for any ooecto
10 collect any special tax for" and inserting in el
of the last specified words the words pers0n 70 en-
gage in the business Of: also, after the words 'sl
hundred feet" saoh time they occur, the words I'll
hst Il ction twelve be amended by inserting afte
the words ''six hundred feet" the words 'in di
rect lne." ..
That section fifteen be amended ny inserting aftel
the words manufacture, the words "untn the taS
thereon shall have been paid,
THAT section sixteen be amended by striking out
the words "expense of the owner OF the dlstllery
warehouse and inserting in lieu thereof the wordI
sat the expense Of the United States from and afeI
THAT section eighteen he amefided by striking out
the words not having pa'd the special tax and In
tlner or wholesale liquor dealer who has paid the
No cal.tax, or q dstiler who has given the bond,
and inserting after tne words "Wh0 snail put up
W hat section nineteen be amended by striking out
the words eleventh" and twenty first" and III
any false entry shall be made in either OF said books
or any entry required TO be made therein shall be
omitted therefrom for every such falae entry made,
or omission the dlster shall forfeit and pay pen
altV Of one thousand dollars" and the WORD 'snchn
before The words false entry" the nrst time 1t Oc-
ours. -
ont the words shaving paid the special tax" and in-
serting in lieu there the words "haying given the
bond required by law" aud by adding the follow
Ing: "Propded, That nothing In this section shall be
held to apply 10 suspensions caused by unavoidable
accident: atid the Commissioner OF Internal Reye-
nue. shall prescribe rules and regulations 70
govern in such eases Of the Involuntary suspen-
sion"
cut the words eleventh" and twehty-nrst dsys."
and insert "day."
That section twenty.seven be amended as follows
Strike out the work quantity" where It las, occurs
In said section and insert fractional part OF gal
ion amounting One-haf gallon or over" and strike
out 'ess than one gallon" In the sixth line from the
bCttom OF the section, af er the words regarded
full gallon" and add ''and any fractional part Of
gallon less than one-hst gallon In any cast or pack
That section twenty-eight be 30 amended that the
tax therein provided for stamps shall be ten cents
'l1 T6at section forIy.two be amended by striking
ont the words 1.-THE special tax has been paid" and
inserting IL lieu thereof the words "bOnd mas been
eiyen;' aso by striking out the words "for the
nom payment Of the special tax" and inserting In
lieu thereof the words "becaase no bond he's been
mat section nfty-three be amended by inserting
after the word brand," second time 1t occurs, the
words land the Commissioner of Internal Revenue
may make such change IN stamps and may pre-
scribe such Instruments or other means for attach
lug, protecting, and canceng stamps for tobacco.
snI IN aud segars, distilled spirits, and fermenting
liquors. either OF them AZ he and the Secretary
OF the Treasury shall approve, such instruments 10
be furnished Dy lne cniveu StaLes 10 70. tne persons
regulations as the Commissioner OF lntefnol keve-
nue. may prescribe" -
out the word distleT" where the nrst occurs there
That section forty.seyen be amended by inserting
after the wor1s nrlgina package" the WORDS 'or IN
Sc such spirits shall have been recIlned, the name
OF the recler aud the serial numser Of the recIin
ers stamps"
That s,ctlOn forty eight be amended by striking
out all after the enaCtng clause and inserting IN
lieu thereOI the lOilOWlnBi Ihat on al Wines IL
guors, compounds known or denOminated as
wine, and made in imitation OF sparkling wine or
champagne. but not made from grapes currantsy
rhuDarb, or berries grown In the United etates, but
produced by being reCtlhed or mixed with distilled
spirits by the infusion Of any matter In spirits to
be sold as wins or as a substitute for wine there
shall be levied and collected tax Of ten cents per
bottle or package containing not more than one
pDf or OF twenty cents per bottle or package con-
tanning more than one pint and not more than one /
quart and at the rate for any larger quantity
u such merchandise, however the same may be put
up, whatever may De the package; and the Com
mssiuder Of Internal kevenus shan cause To be pre-
pared suitable and special stamps dehoting the TAX
heren imposed TO be afixed 10 each bottle or pack
age containing such merchandise, by the person /
uIanu uiactHrlnR, compromising, or putting up the /
SAINT, before removal from the place OF manufacture
Ing, cpmpounding, or putting up; said stamps TO be
aiilxed and cancelled In such manner AZ the Com.
missioner of Internal Revenue may prescribe; ana Il
the absence Of such stamp from any battle or pack
age containing such merchandise snail be prtma
iacie evidence that the tax thereon has net been /
paid and such merchandise shall be forfeited to the
United states ANY person manufacturing, altering,
REFUSING said stamps snail be subject 10 the same
penalties Rs are imposed for the same Ofenses in To-
AtlOn To proprietary 81 mps."
That section fOrty-nlne DC amended by striking
out the word "twentYhVe" aud Inserting ia lieu /
thereof the word TEN also by striking out the
words the Secretary VI the Treasury on Jne RECON-
Incubation Of the Commissioner OF Int nal ReVe-
nuG, may appoint, and Inserting in lieu thereof the
words Tho President may nominate, and by and |
with the advice aud consent Of The Senate, ap-
point" also, by stTksng out the words 'shal be as
Signed to designated territorial District " be COM
posed Of one or more Judicial districts and terrific
Tles, aud shall Keep his O1tce al some convenient
place In his district 10 be designed by the Comms-
s9her, aud, and Inserting in lieu there the Hords
bAl he assigned by the Secretary OF the Treasury,
on tile Recommendation of the Commissioner of In-
ternal Revenue, 10 duly in any part Of the United
States anu may be transferred from place to place.
according to The exlgehcy OF the public serVice."
aud strike out "withn his district" wherever 1t Oc
ours.
That section fifty be amended by striking out
tne word supervisor and Inserting In lieu thereof
The word "Ollcer;" also, by striking out the word
"agentsn |
That nfty-three be amended by striking out all
IIulh anu lnoladlnR the words "fees for gauglng,"
down 10 and including The words "prOducer OF such
aitirlesn |
lha section nfty-fOur be amended by atrik ing out
A'l alter the enacting clause, and inserting In lieu
yer Oi Tue fOlloWingi Ihat distilled spirits upon
winch all taxes have been paid may be exported, |
WIN the privilege of drawDack, in quantities of not
less than one thousand gallons, aud in dist llers'
original casks containing not less than twenty wine
gd1hs EACH on application Of the owner thereof 10
c collector OF customs at any port Of entries, and
ider such rules ana res ulations and after making
saUn M enlIy as may be presc oed by law and by tne
o.cretafy OF the Treasury. The entry for such ex-
porta Ion shall be In trpcate and shall contain the
hAne OF tne person applying to export, the name
" we dlsliler, and of the district in which tht
tpits were distilled aud the name Of the vessel by
hhlch anu the name Of the port TO which, they are
% he exported; and the form of the entry shall be
aS follows: |
back f |
entry Of spirits distilled by In
-- district, Stale OF -, TO be exported by |
---.---,-, - In the -, whereof - - is