The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1875-02-25

as 10 authorize the imposition of any stamp tax
upon any medicinal articles prepared Dy any
manufacturing chemist, pharmaceutlst or drug-
gist, in accordance with formula pubha led many
standard dispensatory or pharmaccp4i IN CON-
mon use by physicians ndapothecarles, or in any
pharmaceutical journal issued by any incorpora,
ted college Of pharmacy, when such formula and
printed label attached 10 such article and no pro-
pretary interest therein Is claimed Neither snail
any stamp be required when the formula OF any
medicinal preparation shall be printed on the label
attached to such article where no proprietorship
in such preparation shall be claimed.
REVENUE OFFICIALS.
Sec. %. That all acts and parts Of acts imposing
fines, penalties or other punishment for ohenses
committed by any Internal Revenue officer, or
other officer of the Department of the Treasury
of the United States, or under any bureau there
of, shall be, and are hereby applied TO all per
sons whomsoever, employed, appointed, or act
ing under the authority OF any Internal Revenue
or custom laws, or any revenue provision Of any
law of the United States, when such persons are
designated or acting officers or deputies, or
persons having the custody or disposition of any
public money.
THE EXPLOITATION OF TOBACCO.
Sec. "a. That whenever any manufacturer Of
tobacco shall desire TO withdraw the same from
the factory for expectation under existing laws,
such manufacturer may, at his option. in lieu of
executing an export bond, as now provided by
law, give q transportation bond, with sureties
satisfactory TO the Collector of Internal Revenue
and under such rules and regulations as the Com
of the Secretary of the Treasury, may prescribe
conditioned for the due delivery thereof on board
ship, at a port of expectation TO be named there
in, and in such case, on arrival of the tobacco at
the port of export, the exporter or owner at that
port shall Immediately notify the Collector Of
the Port of the fact, setting forth his intention
to export the same, the name of the ves-
sci upon which the same is TO be laden
and the port to which it is inteded TO be export
ed. He SHALL after the quantity and descrip-
ton of the tobacco have been verified by the In
IL. hn{ fnll. .af Ipg,rf0
port entry verified by an affidavit. He shall also
give bond to the United States, with at least two
sureties satisfactory to the Collector Of Customs
on condition that the principal named in said
bond will export the tobacco as specified in said
entry TO the port designated in said entry, or 10
some other port without the Jurisdiction of the
United States; and upon the landing of such to-
bacco the Collector of the Port, after proper
bonds for the expectation Of the same have been
completed by the exporter owner at the port OF
shipment thereof, shall transmit 10 the Collector
of Internal Revenue of the district from which the
said tobacco was withdrawn for expectation, a
clearance certificate and detailed report of the
Inspector which report shall show the quality
and description of manufactured tobacco, and
the marks thereof upon the receipt of the certin-
cate and report, and upon payment OF the tax on
the deficiency, if any, the Collector Of Internal
Revenue shall cancel the transportation bond.
The bonds required to be given for the landing al
a foreign port of such manufactured tobacco,
shall be cancelled upon the presentation of salts
! factory proof and certificates that said tobacco
HAS bctn Ainucu at port VI ucsuHallOh hiihSu
! in the bin of lading, or any other port without
the jurisdiction of the United States, or upon
| satisfactory proof that after shipment the
same was lost at sea, without huli
| or neglect of the owner or exporter thereof.
! FRAUDULENT TOBACCO CLAIMS.
Sec. 35. That if any person or persons sinai
fraudulently claim or seek to obtain an allowance
or drawback Of duties any manufactured TO-
bacco, or shall fraudulently claim any greater al
lowance or drawback thereon than the duty actu'
| ally paid, such person or persons shall forfel
| treble the amount wrongfully or fraudulently
claimed or sought to be obtained, or the sum OF
$500 at the election of the Secretary of the Urea
sury, to be recovered in other cases of forfeit
ure provided for in the Internal Revenue laws.
REDEMPTION OF FORFEITED LANDS.
! Sec. 26. That the time limited for the redemp
ton of direct tax lands by the act entitled Al
act to provide for the redemption and sale o.
lands held by the United States under the severa
acts levying direct taxes and for other purposes,
approved June s, 1872, be and the same is hereby
extended for the period of one year from June 8
1874, at the expiration Of which time the Commits
sioner of Internal Revenue shall proceed to sci
the lands as provided by section of said act.