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by the Commissioner of Internal Revenue, and in at least double 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.

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 bureau 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, as 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 fines, 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.

PRAWBACK ON LIQUORS MADE FROM SPIRITS WHICH HAVE PAID DUTY.

SEC. 38. And be it further enacted, That from and after the date when this act takes effect there shall be an allowance or drawback on cordials and other liquors manufactured wholly 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.

PAGE

ASSESSORS, compensation of,


118

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In California, Oregon, etc., compensation of

ASSISTANT ASSESSORS may make lists

Compensation of

Account of to be rendered to Collector
When objected to may appeal to Commissioners
Proceedings against Assessor in case of fraud.
BANKS, returns of, to be made in January and July .
BREWERS, returns of, to be made monthly
COLLECTORS, deputies may perform duties of

66

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Penalty for obstructing in discharge of duty .
Authorized to furnish stamps

COMMISSIONER, duties of.

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119

95

114

118

120

120

120

114

113

95

96

115

116

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Deputy, duties of, etc.

117

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On Coal mined on Contracts made prior to July 1, 1862
Stamp duties. (See Stamps.)

INCOME, concerning returns of.

105

110

111

111

112

112

112

123

124

124

96

100

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

Auctioneers

97

121

97

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98.

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Butchers not liable as retail dealers

Wholesale dealers

Wholesale 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 bear expenses of removal.

REVENUE, INTERNAL.-See "Assessors," also "Collectors."

STAMPS, rates of duty, on Lottery Tickets.

Unstamped contracts void

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Agents for the protection of.
Cashier of

118

118

103

105

106

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Loans on demand to be stamped as Promissory Notes
On General Certificates

106

107

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On Pension Papers, Weigh Tickets, and Express Receipts
Limitation of Stamp Duty

109

108

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INDEX TO DECISIONS.

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

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Banks and Savings' Institutions

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Rectifier's License

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