Year: 1868

WASHINGTON, March so, 1868.


The following is the text Of the bill to exempt GER.
tain manufactures ssain Internal tax and for other
sssss'cs = I'D to BY III, senate, through ;hs
report OF the Committee Of Conference, and which
awaits the concurrence OF the House,


Be 1t enacted, &C., That sections forty-nine and
ninety-nve OF the act entitled San act to provide in
ternal revenue TO support the government to pay
interest on the public debt and for other purposes y
approved June ID 1884 and all acts and parts OF acts
amendatory OF said sections be and the same are
hereby repealed; except only 80 much OF the said
taxes imposed thereby on gas made OF coal,
wholly wholly or In part or q any other ma.
tlatiOn, redistation refining OF crude petroleum.
or OF any single distillaton OF coal, shale peat,
asphaltum or other bituminous substances on wines
therein described aud on snur and all the other
manufactures OF tobacco including cigarettes cigars
and cheroots provided that the products OF pretro
toned except Illuminating gas shall from and after
the passage OF this act be taxed at one-haf the rate
liked by the said section ninety-four.


SEC ?. ThatSnothing In this bill contained shall be
construed to repeal or interfere with any law regu-
lation or provision for the assessment or collection
OF any tax which under existing laws may accrue
before the LIST day OF April A. D. 1868; and nothing
herein contained shall be construed as repeal OF
any tax upon machinery or other articles which
have been or may be delivered on contracts made
with the United States prior the passage OF this act


SEC 3. That after the lst day Of June next no
urdWDdCk VI ueTUhi taxes palu on manufactures
shall be allowed on the expectation OF any article OF
domestic manufacture on which there is no internal
tax at the time OF exportaion nor shall such draw
back ne aloWed In any unless 1t shall be proved
by sworn evidence in writing the satisfaction OF
the commissioners OF Internal Revenue that
the tax mad been paid and that such articles OF
actually purchased or actually manufactured and
contracted for to be delivered for such eXportaon
and no claim for such drawback for any drawback
or Internal tax on expectations made prior to the
passage OF this act shall be paid unless presented
the Commissioner Of Internal Revenue before the lst
day Of October 1868.


Sec 4. That every person, firm or corporation
who shall manufacture by hand machinery, any
goods, wares or merchandise (breadstuffs and un
manufactured lumber excepted not otherwise spe
cialy taxed as such, or who shall beengaged In the
manufacture or preparation for sale OF any articles
or compounds not otherwise specially taxed, or shall
put up Tor sale in packages with his
own name trade mark thereon any articles
whose annual sales exceed 5000, shall pay, for for
every additional 900 In excess OF S. 0O0 81; and
the amount OF sales in excess OF the rate Of per
annum shall be returned quarter yearly to the As
sstant Assessor and the tax the OF SIS 600
shall be assessed by the Assessor and paid quarter
yearly in the months of January, April, July and Oc-
tober OF each year as other taxes assessed and
paid; and the first assessment herein provided for
shall be made In the month OfJuy, 1865 for the three
months then next preceding.


SEC S. That every person engaged I'm carrying on
the business of dstiller who shall delraud at
tempt TO defraud the United States of the tax the
spirits distilled by him or any part thereof shall for
felt the distery and distilling apparatus used by
him, and all distilled spirits and all raw materials
for the production of distilled spirits found IN the
distlery and on the disllery premises and shall
conviction be fined not less than $500 more than
$1,000, and be imprisoned not less than six months
nor more than three years.


SEC 0. That If any officer or agent appointed and
acting under the authority Of any revenue law of the
United States shall be guilty Of gross neglect in the
discharge OF any of the duties of his Olce shall
conspre collude with any other person defraud
the United States or shall make opportunity for
any person 30 deiraud the United States, or shall
do. or omit to do any act with intent To enable any
person 10 defraud the United States, or shall max 9
or sign any false certificate return in any case
where he IS by law or regulation required to make
certificate or return or having knowledge or in
formation OF the violation OF any revenue law by any
person, or OF fraud committed by any
person against the United States under any
revenue law Of the United States shall fail report
In writing such knowledge information to his next
superior officer and to the Commissioner OF Internal
Revenue he shall, conviction, be fined not less
than 81 900 nor more than $4,000 and shall be i'm
pris0ned not less than six months nor more than
three years. 49,


Sec. Z. And oe Il further enacted that no compro
mse disc0ntinuaFice rOiie prOseQui Of any prose
cuton under this act shall he allowed without the
PERMISSION In writing OF the Secretary OF the Treasury
and the Attorney General.