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by the Commissioner of Internal Revenue, and in at least do11ble the amount of said duties, to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond ; and all the provisions relative to the exportation of distilled spirits in bond, contained in the act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond : Provided, however, That nothing herein contained shall be considered to apply to snuff, fine-cut tobacco, or cigars.

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REGULATIONS IN REGARD TO DRAWBACK. SEC. 35. And be it further enacted, That the evidence of exportation to entitle to benefit of drawback under the act to provide internal revenue to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as the Secretary of the Treasury may prescribe ; that the burean in charge of exports for the benefit of drawback under the acts as aforesaid at- the port of New York, (and at such other ports as the Secretary of the Treasury may designate, shall have charge of the same under the act to which this act is an amendment ; that the head of such bureau shall be invested with the authority and receive the emoluments of a deputy of the collector of customs; and that the said bureau shall, under the direction of the collector of the customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned ; the ascertaining and certifying such duties; the taking and cancellation of required bonds ; the charge of all export entry papers for benefit of drawback and officers' return thereon, and of certificates in proof of the landing of such exports abroad : Provided, That nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures allowed by the laws before referred to,

DUTIES OF ASSISTANT U. S. TREASURER AT SAN FRANCISCO,

SEC. 36. And be it further enacted, That the assistant trea surer of the United States at San Francisco is required, under such instructions as the Commissioner of Internal Revenue shall prescribe, to audit, allow and pay the accounts for services of the collectors and assessors of California, Oregon, and Nevada Territory, subject to the revision of the said Commissioner.

SEC 37. And be it further enacted, That this act, except where otherwise indicated, shall take effect from and after its passage, and all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed ; Provided, That the existing laws shall extend to and be in force, is modified, for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution and remission of all tines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act.

WHICH

HAVE

PRAWBACK ON LIQUORS MADE FROM SPIRITS

PAID DUTY. SEC. 38. And be it further enacted, That from and after toe date when this act takes effect there shall be an allowance or drawback on cordials and other liquors manufactured wnolly or in part of domestic spirits on which a duty shall have been paid, equal in amount to the duty paid on such spirits when exported, with such deduction as the Secretary of the Treasury may think reasonable, not exceeding five per cent. of the amount of duty so paid ; the amount to be ascertained in the manner and under the regulations prescribed in Section one hundred and sixteen of the act to which this is additional ; andthe same to be subject to all the provisions of said section applicable thereto; Provided, That no such allowance shall be made unless the value of the spirits used in such manufacture shall exceed one half of the whole value of the article manufactured as aforesaid.

Approved March 3rd, 1863.

INDEX

TO AMENDATORY ACT OF MARCH 3, 1862.

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PAGE
ASSESSORS, compensation of,

118
In California, Oregon, etc.
, compensation of

119
· ASSISTANT ASSESSORS may make lists

95
To assess licenses

114
Compensation of

118
Account of to be rendered to Collector

120
When objected to may appeal to Commissioners 120

Proceedings against Assessor in case of fraud . 120
BANKS, returns of, to be made in January and July.

114
BREWERS, returns of, to be made monthly

113
COLLECTORS, deputies may perform duties of

95
Penalty for obstructing in discharge of duty

96
Authorized to furnish stamps

115
Increasing pay of.

116
COMMISSIONER, duties of .

116
Deputy, duties of, etc.

117
DRAWBACK, regulations in regard to

126
On liquors made from spirits which have paid duty

127
DUTIES on certain manufactures

100-102
Carriages, Plate, etc.

102
Slaughtered Cattle

102
• receipts of Insurance Companies

105
“ Canal and Turnpike Companies

110
Return to be made within 30 days

111
Penalty for default

111
On Ferry-Boats

112
Express Companies

112
No tax on house rent

112
Articles exempt from payment of

123
Articles paying only on the increased value .

124
Illegally collected to be refunded.

124
Fraudulent evasion of .

96
On Coal mined on Contracts made prior to July 1, 1862 100

Stamp duties. (See Stamps.)
INCOME, concerning returns of .

103
House rent to be deducted from :

112

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PAGE

97
121
97
97
98.
98
98
98
99
99
100
120
114
112
113-
113
124
125
121

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122

122
123

LICENSE, rates of, etc., for Architects, etc.

Auctioneers
Builders and Contractors
Stallions, owners of
Lottery-Ticket dealers
Insurance Agents
Butchers not liable as retail dealers
Retail dealers
Wholesale dealers
Wholesale Liquor dealers
Retail Liquor dealers
Penalties for doing business without

To be assessed annually in May
MANUFACTURERS.--Goods produced prior to September 1st

Beer, Ale, etc., to pay 60c. per barrel
Brewers to make monthly returns
Concerning Oil Manufacturers

Returns of.
PROPRIETARY ARTICLES, must be stamped after September 30, 1863

Intended for exportation, conditions of ma-

nufacture
Articles used in manufacture exempt from

duty

Manufacturer to hear expenses of removal
REVENUE, INTERNAL.-See" Assessors," also “ Collectors."

Agents for the protection of .

Cashier of
STAMPS, rates of duty, on Lottery Tickets.

On contracts for sale or purchase of Coin
Unstamped contracts void
Loans on demand to be stamped as Promissory Notes
On General Certificates

Passage Tickets
“ Powers of Attorney to sell Scrip, etc.
6 Policies of Insurance
" Bills of Sale of Vessels
“ Bond and Mortgage
“ Bonds, Notes, etc. .

Assignment of Mortgage, etc.

Charter Parties
Foreign Instruments, must be stamped
On Pension Papers, Weigh Tickets, and Express Receipts
Limitation of Stamp Duty
Cancellation of ..
All instruments valid till June 1, 1862
Unless required as Evidence in Court.

Commission allowed on the sale of
TOBACCO, Inspection of

Permits to Export

66

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118
118
103
105
106
106
107
107
107
107
108
108
109
103
109
108
109
108
110
115
116
103
125
125

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66

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INDEX TO DECISIONS.

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General Principle of the Law
Tanning Leather, etc.
Where Manufacturer's License Issues
Goods Printed since Aug 31st, etc. .
Goods Produced since August 31st, and delivered on contracts

made prior to July 1, 1862
Manufacturers of Clothing
Iron Castings
Partnerships
Lawyers.
Market Men and other Dealers .
Collectors of Rents
Brokers and Bankers
Banks and Savings' Institutions
Rectifier's License
Exportation of Distilled Spirits .
Manufacture of Alcohol from Whiskey distilled and removed

prior to September 1, 1.862
Sale of Liquors by Apothecaries
Coal-Oil Distillers
Distillate, Permits to Remove, etc.
Interpreting Section 77
Ship and Boat Building
Defining who must have a Pedlar's License
Where a Vessel's License should be taken out.
Newspapers
Railroad Transportation Returns
Auctioneers
Express Receipts
Insurance Companies
Hearing of Appeals
Produce Dealers
Nurserymen
Life Insurance Policies
Manufacturers of Clothing
Carpets and Curtains
Sails
Diamonds and Emeralds

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