The San Francisco call., 1898-07-08
the following circulars, explanatory of certain provisions of the act of interest to brokers and merchants:

the following circulars, eXplanatory oi certain provisions of the act or interest to brokers and merchants:
 Referring to previous orders regarding the
 stamping of proprietary articles mentioned in schedule B. act of June 1S. 1898. I now incose circular No. 125 copy only of which has been received by this office, and from which
 you will perceive that the customs authorities are relieved from all responsibility in the mat ter and that the only stamp required to be affixed to articles before delivery from custody are those existing prior to June 13 lSsS, such as taxes for cigars snuff, tobacco and play ing cards. Consequently all previous instru. tions respecting articles covered by Schedule B are revoked.
 Here follows the important part of the circular referred to:
 In order that the practice at the several ports shall be uniform. officers of the customs are instructed that with the advice of the pro visional Commissioner of Internal Revenue it is held that inasmuch as section A of the war
 revenue law provides that every person, excerr
 as otherwise provided for. who offers or exposes for sale any article thing provided for in said Schedule B. whether the article of ferred or exposed as of foreign manufacture oi l imported or of domestic manufacture shall be deemed a manufacturer thereof; and the penalties prescribed in the said law are incui. red by any manufacturer who shall sell send out, remove deliver any article or commod- | ity before the tax thereon shall have been fully paid by affixing thereon the proper stamk therefor importers made amenable man.
 ufacturers to the requirements and penalties Of the law.
 1 for examination by the appraisers under the
 provisions of section 2901, Revised Statutes. and 1 l directly to the importer after the duties have been paid or secured to be paid will be con- tinued by chief officers of customs without re- gard to the stamping of the contents under l the revenue law, the enforcement of the l latter being distinct from the collection of customs dues and devolving upon the officers | of the Bureau of Internal Revenue. The ex- l captions to this rule are found in the proviso at section "A, which Is as follows: Provided l further that internal revenue stamps required | by existing law on imported merchandise shall be affixed thereto and cancelled at the expense 1 of the owner or importer before the withdrawal | of such merchandise for consumption, and the | Secretary of the Treasury is authorized to
 make such rules and regulations as may be
 necessary for the affxing and canceling of such l stamps not inconsistent herewith
 The stamps which under the law existing l prior to June 13, 1S9S affixed under GUS | toms supervision, such as the taxes upon ci- l gars snuff and tobacco, will accordingly con- | tinue to be affixed and cancelled under the present law before the withdrawal of the mer- i chandise for consumption.
 | Deputy Collector Farley addressed the l following to Thomas H. Craig, entries and l clearance clerk:
 All shippers manfests must show the | names of the actual shipper of goods exported. l Manifests showing shippers the names of l employees of individual firms or corporations l known to be engaged in the exporting business | will not be accepted. In the case of brokers l or employees of firms corporations who make l In their own names entries for benefit of draw back withdrawals for export, entries for
 warehouse and immediate exportation, such ! brokers or employees considered to be the l actual shippers of the merchandise covered by i said entries and withdrawals and shippers manifests may be accepted accordingly.