Huntingdon Journal

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VOL. 47.
[(IFFICl.M,.]
LA.AVS
OP   TUE
UNITED   STATES
[OEXEnAL   X.tTrRE—No.   111.]
AN A(!'f to reduce outics on   import.'*, unci
o reduce interna! taxes, and for otlier purpo¬ se it enact d bt/ the Senate and Iiousc of Rep
esenlalivcs  ofthe Uniied Stales  of America in
'.ingress Assembled, Tliat on and afer tlie fir.st
ST of August, eighteen hundred and sevontj -
IVC, in lieu uf the dniies heretofore  imposed
y law on the arlicles hereinafter  enumerated
r provided for, imporie 1 IVoni foreign  coun-
Ims, there shall he levied, collected, and paid
le foUowiuK duties and rates of duty, that is
3 say: 0;i all slacU coal or culm, s"c!i as will   pass
hrougU a half inch screen, fony cents per ton
f twentv-eijfht bushels, cIkIuv ponnds to thc
u=hel. 0.1 all bituminous coal and  slia'e, sevcnty-
ve cents  per ton  of twenty-eight  bushels,
ipfhty pounds to thc bn?liel. On salt, in bulk, eight ccGt.i   per   oue   hun-
rccl p0".ind3. On ?alt, in  bags,  sacks,  barrels,  or other
ackages,   twelve   cents   per   onc     hundred
ounds.
On oat'raenl, one half cent per pouud.
0.1 potatoes, fifteen cents pcr bushel.
Ou beud or beltini? leather, and on Sp.anish r other sole leather. fifte«n p'.r centum ad alorein.
On calf-skins, tanned, or t.annod and dress d, twenty five per centum ud valorem.
Ou upper leather of ail other kiuds, aud on kins dressed and finished of all kinds, not erein othenvise provided for, tweuty per cntum ad valorem.
On all skins for morocco tanned, but unfin- ihed, tcn per centum ad valorem.
Oa chiccory rant, ground or ungronnd, one ent per pound.
Oa all timber, squared or sided, not other- •ise provided for. one ccntjier cnbic foot;
On sawed boards, plank, deals, and other imber of hemlock, whitewood, sycamore, and a?3 wood, one dollar per thousand feet board icasure;
On all other varieties of sawed lumber, two ollars pcr thousand feet hoard measnre: rovided. That when lumber of aay sort is Uned or finished, iu audition to .ho rates erein provided, there shall be levied and aid, for each side so planed or finished, fiity ents pcr thousand feet; and if pliued oa one :de aud tonsued and grooved, one dollar per :iousand feet; aud if planed on two sides and jugned and {rroovcd.one dollar and fifly Cfnts er thousand feet.
On hubs for wheels, posts, last block?, wag- n blocks, oar  blocks,  gun  blocks,  headiut
HUNTINGDON, PA., NOVEMBER 20, 1872.
NO. 4G.
oligueous of specific gravity of 1.047, or less, five cents per pound; acetic, acetous, an- pyroligneous of specific gravity over 1.017, ihirty cents per pound ; carbolic, liquid, ten per centum ad valorem ; gallic, onc dollar per jiouud ; sulpliuric, fuming, (.Nor Ihauson,) one eenl per pound ; tannic, oue doilar per ponnd; tartaric, fifteen cei:ts p r pouud.
Ou ae.talcs of ammonia. Iv.enty-fire ceuts Jier pound; baryta, twcntj^-five cents per pound ; copper, ten cents jier pound; iron, rweuty-five cents per pouud; lead, brown, five cents i)er pound; white, ten cents per pound ; potassa, twe.ity-five cents per pouud ; a'lda, tweuty-five cents per pound ; strontia, twenty.five cents per pound ; zinc, twenty-five cents per pound.
On b ue vitriol, four cents per pound, on camphor, refined, five cents per pound, on sulphate of quinine, twenty per centum ad valorem, on chlorate of potash, three cents per pound, on Rochellc salts, five cents per pouud. on sal sochi, and soda a>li, one-fourth of one cent per pon d, on saiilonine, three dollars ]»er pound, on strychnia, cue dollar per ounce, on bay rum or bay water, whether distilled or compounded, one dollar per gallon of first proof, and in proportion for any greater strength thau first proof, ou rum essence or oil, aud bay rum essence or oil, fifty ceuts per ounce, on all sized or glued paper, suitable only for printing paper, tneuty-Hve pcr centnm ad valorem, on vermuth, thc same dnty as on wines of tlie same cost, on mustard, ground, in bulk, teu ceuts per pound; wben enclosed 111 glass or tin, fourteen cents jier pound, on Zttnte or other currants, one cent per pound, ou figs, two and one-half cent jier ponn 1, on raisius, two an ' one-Iialf cuts per pound, on preserved or condensed milk, twenty per cent¬ um ad valorem, ou firo crackers, ono dollar per box of forty packs, not exceeding eighty to each paclt, and iu the same proportion tor any greater or less number, on tm, in plates or sheets, terne, aud taggers tin, fifteen per centum ad valorem, on iron autl tin plates g.ilvanized or coated with any metal hy i.lec- tric batteries, two cents per pound, on .Moisic iron, made from sand ore b}' oue process, Cif teen dollars per ton.
Ou I'mbrella and parasol ribsandstretcliers, frames, lips, runners, handles, or other parts thereof, when made in whole or chief part of irou, steel, or any other metal, a duty of forty- five pcr centum ad valorem : Provided, That the rate of dnt}' npon umbrellas, parasols, aud sun shades, wheu covered with silk or a paca, shall be sixty per centum ad valorem: allother uuibrcllas shail be forty five per centum ad valorem.
On saltpetre, crade, ona cent per pound; refined nnd partially refined, two cents pcr pound.
Sec. 5. That on and   after  the   first  day of August next the importatiou   of the   articles enumerated and described in this seclion shall be exemjit from duty, that is to sny: Acid, hoiaie aud sulphuric, agates, unman
locks, and all like   blocks  or   sticks,   rough j ufacturcJ, almond shells, aluminium, or alum
ewn or sawed only, tweuty   per  ceutum   ad alorem.
Ou piekets and palings, twenty per centum d valorem. Oa laths, fiftean cents per thousand pieces. On all shingle;, thirty five cents p r thous- ud. Ou pine clapboards, two dollars per thous nd.
On spruce clapboards, one dollar and fifty ents pcr thousand. Ou house or cabinet furniture, in pieces or ough, and not finished, thirty per ceutum ad alorem. 03 cabinet wares and house fnruiture, fin- shed, thirty-five per centum ad valorem.
Ou casks and barrels, empty, and on  sugar cov shocks, and packing boxes  of wood, not therwise provided for, thirty per  centum  ad alorem. On fiuit, shade, lann, and ornamcnt.al trees, hrubs, plants, aud flower seeds, not otherwise •rovided for, twinty per ceutum   ad  valorem. On garden seeds, and all o*hor seeds for ag Icultural and horticultural purposes, not otli- rwise  provided for,  tweuty per centum  ad •alorem. On gingcT-, ground, three  cents pcr ponnd. On ginger, preserved or pickled, thirty-five P<- centum ad valorem.
)u ginger, essence of, thirty-fi. oper centum ad'alorem.
*i chocolate, five cents per pound, and ou coco pieparecl or manufactured, tw^o cents per pund.
Sec 2. That on aud after the first day of Angus, eighteen huudred aud seventy two, in lieu of I.he duties imposed by law ou the aiti cles in bis section enumemed, there shall be levied, ttllected, and paid on the goods, wares, and mcrciaudise in this section enumerated and provided for, imported frum foreign coun¬ tries, ninelf per centum of the several duties and rates oiduty uow imposed by law upou said articles-,everally, it being tho intent of thil section Vi reduce existing dnties ou said articles ton pe- centum of suoh duties, that is to Bay :
On all manuHciures of cotton of which cot¬ ton is the comp)nent part of chief value.
On all wools, lair of the alpaca goat, aad other animals, aol all manufactures wholly or in part of wool oi hair of the alpaca, aad other like animals, exce|t as hereinafter provided On all iron and s^,ecl, and on all manufac¬ tures of iron and stiel, of which such metals or cither of tbem shall be the component part of chief yalue, excep'ing cottou machinery.
Ou all metals not nerein otherwUe provided for, and on all manufactures of metals of which either oftbem is the component part of chief value, excepting percussion caps, watch¬ es, jewelry, and other articles of ornament: Provided, Tbat all wire ropo aud wire etrand or chain made of iron-wire, either bright, coppered, galvanized, ot coated with other metals, shall pay the same rate of duty that is now levied ou the iron wire of which said rope or strand or chaiu is made ; aud all wire rope and wire strand or chain made of steel wire, either br.ght, coppered, ealvanized, or coated with other metals, shall pay thc same rate of duty thai is now levied on the steel wire of which said rope or strand or chain is made.
Oaallp'per, and manufactures of paper, excerpting unsized printing paper, books and otber printed matter, uot herein specifically provided for.
On all manufactures of India rubber gutta¬ percha, or straw, aud ou oil cloths of all de¬ scriptions.
On glass and glassware, ani on uuwronght pipe clay, fine clay, and fuller's earth.
On all leather uot otlierwis3 herein provided for, ou all manufactures of skins, bone, ivory, boru, and leather, except gloves and mittens, and of which either of said articles is the com¬ ponent part of chief value; and on liquorice pasta or liquorice juice.
Sec. 3. That ou and after the first day of October next there shall bo collected ana paid on all goods, wares, and merchandise of the growth or produce of* countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tr.ini, thrown, or organ- zine,) when imported from places west of thc Cape of Good Uope, a dnty of ten per centum ad valorem, iu addition to the duties imposed on any such article when iinporte 1 directly from thc place or places of their growth or production.
Sec. 4. That on and after thc first day of August, eighteen hundred und seventy two, iu lieu of the duties heretofore imposed by law on the articles mentioued in this section, there shall be levied, collected, and paid ou the good..', wares, and merchandise iu this sec¬ tion enumerated, imported fr jui foreign conn- tries, the following juties und rates of duty, that is to say :
Oa all burlaps, and like maunfactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material ol c lief value, excepting such as may be suitable for bagging for cotton, thirty per centum ad valorem ; ou all oil cloth fuuadatioiis or floor cloth canvas, made of flax, jute, or hemp, or ofwhicli flax, jute, or hemp shall be thc com¬ ponent material of chief valne, forty per ccotuin ad valorem ; on all bags, cotton hags, and bagging, and all other like manufactures, nol her.iu otherwise provided for, except bag ging for cottou, composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or otber raal«rial, forty per centum ad valorem. On insulators for use exclusively iu tele graphy, except those made of gUss, twenty- five per centum ad valorem.
On bouillons or cannetillc, and metal threads, file or gespinst, t«enty-five per cent¬ um ad valorem.
Ou emery ore, six dollars a ton; and on emery grains, two cents a pound.
Ou corks and cork bark, manufactured, thirty per ceutum ad valorem.
On acids, namely, acetic, acetous, and pyr-
inuin, amber beads aud amber gum
.American manufactures, the following, to wit, casks, barrels, or car boys, aud other ves sels, aud grain bags, the manufacture of the ITnited Slates, if exported, coutaiuiug Ameri can produce, and declaration be made of in¬ tent to return the same empty, under such regulations as shall bo prescribed by the Sec¬ retary of the Treasury:
Angelica root.
Animals brought into tbe L'nited States temporarily nnd for a periocl not exceeding six months, for the purpose of cihibition or com- peiition for prises offered by any agricultural or racing associatiou; Provided, That bond be first giveu, in accordance with the regulations to be prescribed by tho Secrotary of thc Treas¬ ury, with the coudition that thc full duty to which sucb animals would otherwise be liable thall bo p.iid in case of their sale in tho Uuited States, or if uot re exported within said six months, annato; roucou, rocou, ororieaus, aud all extracts of, annato seed, antimony, ore, and crude sulpliuret of,aqna fortis, argal dust, arseuiate of aniline, balm of Gilead, balsams, viz: Copavia, Ur of Canada, Peru and Tolu, bamboo reeds, uo further manufactured than cut iuto suitable lenghts for walking sticks or canes, or for sticks for umbreilas, parasols, or sun shades, bamboos, unmauufactuied, bf zoar stones, bed feathers and downs, birds, stutfed, black salts, black tares, bladder.', crude, and all integuments of animals uot otherwise pro¬ vided for, bologna sauciges. boues, crude and not m.viufactiired ; bones, burned, calcined, gi'ound, or steamed, borax, crude, borate of lima, books which shall have been priuted and manufactured more than twenty years at the dale of importation, books, maps, and charts iuipoited by authority for tbe uso of the Uni¬ ted States or for the use of the library of Congr.ss: Provided, That the duty shall not have been included in the contract or price paid, books, maps, and charts specialty im¬ ported, not more than two copies in auy ouc invoice, in good faith for the use of any soci¬ ety incorporated or established for phiiosopli ical, literary, or religious purposes or for the encouragement of the fine arts, or for the uso, or by the order, of auy college, academy, school, or seminary of learning in tho United States, books, professional, of persons arriving iu the United State-, books, household effects, or libraries, or parts of libraries, in use of persons or families from foreign countries, if used abroad by them uot less thau oue year, aud not iutended for auy other person or per¬ sons, not for sale, Brazil paste, Brazil pebbles f'or spectacles, aud pebbles for spectacles, rough. Burgundy pitch, camphor, crude, cat¬ gut strings, or gut cord, for musical instru¬ ments, chamomile flowers, charcoal, China root, chinchoua root, chloride of lime, coal stores of Americau vessels: Provided, That none sIiaII be unloaded, cobalt, ore of, cocoa or cocao, crude, aud fiber, loaves, and shells of, coir .ind coir yarn, colcothar, dry, or ox do of iron, coltsfoot, (crude drug,) coutrayeiva root, copper, old, takeu from the bottom of .Vmeriean vessels compelled by marine disas ter to repair in foreign ports, cowage down, cow or kiue pox, or vaccine virus, cubebs, curling stones or quoits, curry andcurry pow¬ ders, cyanite or kyanite, diamonds, rough or uncut, inclnding glazier's d amonds, dried bucrs, dried blood, dried and prepared flowers, elecampane loot, ergot, fans, common palm leaf, farina, flowers, leaves, plants, roots, Barks, and seeds, for mcaicinal purposes, in a crude state, uot otherwise provided for, fire¬ wood, flint, flints, and ground flint stoues, fossels, fruits, plants, tropical and semi-trop¬ ical, for the purpose of propagation or culti- vatiiin, galanga or galangal,garancino,gentian root, ginger root, ginseng root, goldbeaters' molds and go'dbcaters' skins, gold size, grease, for use as soap stock only, not otherwise pro¬ vided fur, gunny bags and gunny cloth, old or refuse, fit only "for remanufacturc, gut and worm g.-t, manufactured or unmanufactured, for whip and other cord, guts, salted, hair, all horse, cattle, cleaned or uucleanod, drawn or undrawn, bnt numanufactured, hair of hogs, curled, for beds and mattrojses, and not fit for bristles, helloboie root, hide cuttings, raw. With or without the hair ou, for glue stock, hide rope, hides, namely, .\ngora goat skiiiS, raw, without the wool, unmanufactured, asses' skins, raw, unmanufactured, hides, raw oi uncured, whether dry. salted, or pickled, and skins, except sheep skins with the wool ou, hones and whetstones, hop roots for cultiva¬ tion, horn strips, Indian hemp, (crude drug,) Indio or Malacca joints, not further manufac¬ tured than cut into suitable lengths tor the mauufiiclures iuto which they are intended to be converted, iridium, isinglass, or fi.-h glue, istic, or Tampico fiber, jalap, Josstick or Joss- light, jute butts, leather, old scrap, leaves, all, not otherwise provided fur, lithographic stones, uot cnj;raved, loadstones, logs, and round un¬ manufactured timber not otherwise provided for, and ship timber, macaroni and vermiceila.
.Madder and munjcet, ground or prepared and all extracts of. Magnets, .Aiangnnese, oxi¬ de and ore of. Marrow, crude. Mash-mallows, .Matico leaf, Meerchauin, crude or raw, .Mica and Mica waste, iMiueral waters, all, uot arti¬ ficial, .Moss, sea-weed, and all other vegetablo substances used for beds aud mattresses. Murexide (a dye,) .Musk, cruce, .Mustard seed, brown and white, Nuts, cocoa hud Brazil or cream, ^nx vomica. Oil, essential, fixed or expressed, viz; almonds, amber, crude, and rectified, ambergris, anise, or aiiiso seed, nuthos, or rosemary, berg:imont, cajeput, car¬ away, cassea, cedrat, chemoniile, cinnamon, citronella, or lemon grass, cirit, fennel, jus mine, or jessamine, juglaudium, juniper lavon der, mace, ottar of roses, poppy, sesame, or sesamum scon, or bene, thyme, red, or orig¬ anum, thyme, whito valerian. Oil bake, Olives, green or prepared, Orapge buds, and flowers, Orpiment, Osmiux Oxidizing p<ste. Palladium, Paper stock, crude, of every description iuciuding all gr.asscs, fibers, rags other ihan wool, waste shavings, clippings, old paper, ropo ends, waste rope, waste bagging, gunny-
bags, and gunny cloth, old or refuse, to be used in making and fit only to be converted i.ito paper, and unfit for any other manufacture, aud cotion waste, whether, for paper-stock or other pni-poses, Pellitory root, Persia, or ex¬ tract, of archil, and cudbear, Peruvian bark. Pewter and brittaiinia inetul, old, and fit ouly to be rcmanufucturcd, I'hauglein, Plumbago, I'oiypijdium, I'ulu, Quick grass root, Qnilis, prepaid or unprepared. Railroad lies, of wood, liatan acd reeds, unmanuraclured. Rennets, raw or prepared. Root flour. Saffron and SafHoAver and extract of. Salfrou cake, ."^ago. crude. Sago aud sago fluur, Saiut John's beans, Saiacine, Salop, or saloup, Sassafras, bark and root, S.iuorkrout, Sausage skins. Seeds, namely, ai.iso, anise star, L'auary, chia, sesa- nium, sugar cane, and seeds of forest trees. Shark shins. Snails, Soap stocks, Sparterre, for making or ornamental hats. Spunk, staves- acre, crude, Slonx, "r .Styrax, Straw, un¬ manufactured, Strontia, oxide of, or protoxide of strontium. Succinic acid. Sugar of milk. Tale, Tamarinds, Teasels, Teeth, uninanufact- u.-cd, Tcrra-aiba, aluminous, Tica, crude. Tin, iu pigs, bars.cir blocks, nnd gruin tin, Tonquin, To-.qua, or Tonka beans, Tripoli, Umbrella slicks, crude, to wit. all partridge, Iiair-ivood, pimento, orange, myrtle, and other sticks and caucs, iu the rougii, or no further manufact ured than cut into lengths suitable for umbrel¬ la, parasol, or sun shade sticks or walking canes, Uranium, oxide of, Vanilla beans or vanilla plants, Venice turpentine, Wafers, Wav, bny or myrtle. Brazilian nnd Chinese, Whalebone, uninanufaclured. Yams, Yeast- cakes, Yaffer.
Sec. I). That for all purposes the standard for vinegar shall be taken to be that sirength which requires thirty-five grain? of bicarbon ate of jiotase to neutralize onc ounce troy of viuegar, aud all import duties that now are. or may hereafter be imposed by law on vine¬ gar imported from foreign countries shall be collected according to said standard.
Sec. 7. That for a term of two years from and after the passage of this act, and no longer, machinery aud apparatus designed only for, and adapted to bo used for steam towage on cauals, and_uoi now manufactured in the United States, m.iy be imported by any Stnte, or by any person duly authorized by the legislature "of any Stale, free of duty, subject lo such regulations as may be prescrib ed by the Secretary of the Treasury: and also that for the term of two years from and after the passage ofthis act, aud no longer, steam plow machinery, adapted to the cnltivatiou of the soil, may be imported by any person for his own use, free of duly, subject to such regulations otthe Secretary ofthe Treasury as before provided.
Sec. 8. That .all imported goods, wares, and merchandise which may be in thc pnblic stores or bonded warehouses on the first day ofAugust, eighteen hundred and seventy-two, shall be subjectsd lo uo olher duly upon the entry thereof for consumptiou thau if thc same were imported respectively after that day ; and all goods, wares; and merchandise remaining in bonded warehouses ou the day aud year Ihis act shall take effect, and upon wiiicih the duties shall have beeu paid, sbail be eutitled lo a refund oftho difference between tho amount of duties paid and the amountof duties said goods, wares, aud merchandise would be subject to if the same were imported respectively alter thnt day.
Sec 0. That where firo arms, scales, bal aiiccs, shovels, spades, axes, hatchets, ham uicrs,  plows, cultivators,   mowing  machines
except in distilleries operating   on the   sour I district, State of , to lu
mash   principle, iu   which   distilleries   sixty    iu   the ,  wiiereof	
gallons   of beer brewed or   fermented   from
grain shall represent uot less than one buFliel
cf  grain.    If   the (.'ommissioner of   Iotern.al
itevcnno shall at any time be  satisfied   that
.such report ofthe capacity ofany distillery is
in any respect incorrect or needs revision, he
shall direct the assessor to make, in like man¬ ner,   another survey   of said   distilUry,   the
report ofsaid survy to be made iu triplicate
ond deposited as hereinbefore iirovided." Tuat section eleven be amended by striking
out the words "any as.icssor lo assess aspecial
la.x upon'' ..nd the words ''or for the collector
to collect the same, or fur any distiller who
has heretofore paid a special tax as such to,"
and by inserting  in lieu of the last specified
words  the worcls '•commen:e or ;" also,  by
striking onl the w.ords "iissesjor of internal
rcveuue to assess, or for auy collector to col
leet auy special tax for," aud inserting in lieu
of the last specified words the words -'person
to engage in the bnsiness of;" also, after the
wurds   "six   hundred feet," each time   they
occur, thc words "in a direct line."
That section twelve be amended by inserting
after the words "six hundred feet" the words,,
iu a direct line.'' That section thirteen is hereby repealed. That seclion fifleen ba ameuded by in.=ert-
ing afler tho word "mannfaeturo" the  words
"until the tax thereon shall have been paid." That sect ou sixteen be  ameuded by  strik¬ ing out the words "expense   of  the  owner of
the distillery or warehouse'' and   inscriing iu
lieu thereof the words '-at the expense   of the
Uuited States from and  afier   the   passage of
this act.''
That section eighteen be amended by strik
ing out tiie words "not baring paid the spec ial tax "   and   inserting   in   lieu   thereof the
words "other than a rectifier or wholesale liquor dealer who has paid the special t: x, or a distillc- who has given thc bond," and in- se-tiug after the words "who shall put up'' the words "or keep up."
That section nineteen bo amended by strik¬ ing out the words "eleventh" and "twenty- first" if any false entry shall be made in either ofsaid books or any entry required tobe made therein shall be omitted therefrom for every such false entry made, or omis¬ sion, the distiller shall forfeit aud pay a pen¬ alty of oue thonsand dollars," and thc word "sucb" before the words "false entry" the first time it occurs.
That section twent)- two be amended by striking out tlie words "having paid the special tax" and inserting in lieu thereof hav¬ ing given bond required by law,' aud by ad¬ ding the following; "Provided, That nothing in this section shall be held lo apply to sus¬ pensions caused by unavoidable accident; and the Commissioner of Internal Revenue shall prescribe rules and regulations to govern in such cases of involuntary suspension."
That section twenty three be amended by striking out thc words "eleventh" an 1 "twen¬ ty first days," and insert '-day."
That section twenty seven be amended as follows: Strike out tbe word "quantity" where it last occurs in said section and insert "fractional part ofa gallon amon:. ting to one half gallon or over ;" and .lilriko out '-less than one gallon" in the si.\th linc from the bottom of the seclion, after the words "regarded as a full ga'lon," and add "and any fractional part of agallon leis than one halfgailon in a cask or package shall be exempt frum tax."
Th.at section   twenty eight   be so  amended
and   reapers   manufactured   with   stocks   or   that the tax therein provided for stamps shall
exported   by	
is   luiiUer   bound
lo ."
'-.And the entry shall specify thc whole number of casks or packages, the marks r.ml serial nuuibers thereon, the quality or kind of spirits as known to couinierce. th-j number of gauge or wine gallons and of proof gallons; and the aincuiit of the tax on such spirits shall be verified by the oath or allirmatiou o. the owner of the spirits, and that the tax has beeu paid thereon, and that they are trnly intended
lo be exported to the port of ,  and   nof
to be relanded within the limits ofthe United States. One bill of la .ing, dnly si-ued by the master of tlie vessel, shill be deposited with said collector, to be filed in his office with the entry retained by him. Onc ofsaid entrins shall be, when the shipment is com¬ pleted, transmitted lo the Secretary ofthe Treasury, to ba recorded and filed in his offiee. The lading ou board .said vessel shall on'y afler the recoipt of an order or iiermit signed by the cdlector of customs and directed to a customs ganger, and after each cask or pack¬ age shall have been dibtinctly marked or branded b7 said ganger as follows: 'Fur ex¬ port from U. S. A.' aud t le tax paid stamps thereon obliterated. The casks or pacltitges shall be in^pected aad gauged alongside of or on thc vejsel by tbe ganger doiigaated by paid collector, under snch rules and reguia¬ tious as the the Secretary of the Treasury ma}- prcscrihe; and on application of the said col¬ lector it shall be the duty of the surveyor of the port to designate aiiJ direct o.ie ofthe custom hou.?c iuapoctora to superintend such s lipm-nl. And the ganger aforesaid shall make a full returu of such inspection and gauging ill snch form as may be prescribed by the Sccrelary of the Treasury, showing by w-hom each cask ofsnch spirits was distilled, the serial nnmber ofihe cask, and ofthe tax paid stamp attached Ihereto, the proof and quautity of snch spirits aa per thc original gag'ie mark on each cask, and toe quantity in proof and wine gallons as pcr the gauge then made by him. And said ganger shall certify on such return that the shil ment lias been made, in his presence, on board the vessel named in the entry for ex,)ort, which retnrn shall be indorsed by ssid custom house inspector certifying that tiie casks or packa- ges have been shipjied under his supervision ou board said vessel, and lhe tax'paid stamps obliterated ; nnd the said inspector shall in¬ spector shall make a similar certificate to the s'orveyor ofthe port, indorsed on or to be at¬ tached to the entry in possession of the cus¬ tom hou.-^e. .\ drawback shall be allowed upon distilled  spirits on   whicii   the tax   has
the assessor shall inquire and determine wiiether the distiller has accounted for all the grain or molasics used, and all the spirits pro¬ duced by him in tho prece ling moiit.i. If the assessor is satisfied that the distiller has re¬ ported all the spirits produced byhim,and the quantity so reported shall bo found to be less than eighty per centum of the producing capacity of the distillery as estimated under the jiruvisious of this act, au assessineut shall be made for such deficiency al the rate of seventy ce its for every proof gallon. In de termining thc quantity of graiu used, fifty-six pounds shall be accounted as a bushel; ami if the assessor finds that the distiller has u ed aiiy graiu or molasses in excess of the capacity ofhis distillery as eitim.iled under the provis¬ ions of this act, an assessment shall bu made against the distiller at the rate of seventy cents f'or evcry proof gallon of spirits that should have beCii produced from the gr.iiu or inolasscs so used iu excess, which assessment shall be made whether the quautity of spirits reported is equal to or exceeds eighty per ceutum of thc producing capacity > f the dis¬ tillery. If the assessor finds that the distiller has not acciiuntcd fur all the spirits produced by him, he shall, fnim all the evidence he cau obtain, dcterinine what quantity of spirits was a:*tually produced by such distiller, nnd an assessment shall be made for the d.il'ereuce belwecu the<i»autityrej)orted and the quan.iiy .shown to have been actually jiro-uccU, at t;.e rate of seventy cents for every proof gallon : provided. That the actual produci shall be assumed lo be iu no case less than eighty per centum of the producing capacity of the dis¬ tillery as estimated under the p.ovisions of this acl, or uuder the act to which this is an amendment. Any aud all asicssmcuts made under this section shall be a lien ou all dis¬ tilled spirits on the distillery premises, the distillery used f'or distilling the same, the stills, vessels, fixtures, and tools therein, and ou the tract of land whereon thc said d.stil- lery is located, together with any building thereon, from the time such assessment is made until the same shall l.ave beeu paid."
That so much of seclion Ufiy-uiue as im¬ poses upon distillers a special tax and the tax of four dollar.s per barrel, and a tax on the sales of wholesale and retail dealers, and a tax on rectifiers of fifty cents on each barrel produced in excess of two hundred barrels, be, iiiid the same are hereby, repcaleJ ; bnt noth¬ iug hereing contained shall be held tu repeal or modify thc existing law as to the mode of keeping the books of distillers, rectifiers, or dealers, or as to their iuspeetion ; and the returns required by existing law of distillers, rectifiers, or dealers shall be furnished to  the
1   R.-v
of Ih. iJtHi>l[.'tiaril[)-(i!t'Qi>tilig lilt l>ei).M'il uti Ibe Iiiigdbi-«d5, liarrct... anti luilve--, qciit. tens, ui.xlll-. lUid 0.;ihlbs tit ti biincl ul nucli eriitentu." I.tin .ra. itti.d sliull ulM c-iiife tu bu prejiaretl suirdliiv ttc- tiitia f.'F llie iHirpure bt-re-tiulter niputi. lie(I,l iniil Kliiili fuiituh tbf eaiuo It. rbe c .Uectors «I internal reveaiie. wit- Blii.ll each be retininil lu keep mi bnii.l it till lime< u ciUb- cti'iit :iiip|il> or iiermitn. autl a 8ii;-ply of t<mnip^ e.jn il ii. iinitiuui Itl iH'iiuio tli<i'rateiiii.ii.o, tf tlicenlmll u. a:i Ii.ewt'rv ur browe-y uureb >ii . iii bis (Jiati.ct. anil liie at. ¦U..;itl.-'»ll ill I j-a-.l.l, will be iiaiil perui.U t'r.ili it] antl t.e liveioj liy >ilt-li Cdl.echirs. on jr r. U.o Lrewerri ol I en ilt'trl I I'c^t'i-^'l'^ely; antl i-iit-b i-u!i.cloia hmiII keep a ticctiulit of llie uiiitilterof (tei"ii.ti» aij|.vere.l uml also llit- Dutul't-r aitti viiliii. Ill Ilte ittuiiip^ "ultl by titc.u lu ej<-U t.l Hiitih brewers re iwvliTpIy; Biij tbe t."oium.sfiitine.-of In- teruii Ileveuue sliall hIiow uimiii hII sale^ ui sucb 'tamps l<- any lirewer.ntiil by liiiii ii-tvtl in bis ¦ u.-.ine-ts, a ile :uL-titiii ut seven unti a biili'pec cell utii. AnJ the nnifUiit pait iiitutile tieA.iiry by ony erllet-Mr ou ace.iuot uf lltehU-e uf such sliODps to i.iewers sbull bj iuciiiiit-tl in otliiuulinj'. the ctinimisst.ms of'siit:bcuIleciur uuti of tbo asKes^u^ of Ibe same dislrict.
Sec. :SJ. Tbat (ivery brewer Bball obtain, from Ihe col- lectt.rot Ibed str.et ill vvli cb  b
lebt.
ay  l,e
rtl   in.d
uMect»r slnili fill tu f J 1 on to liini, the proper stamp ptui tbo sp.^ut htil-', or tup (ut wbicb there aliail be one, ! each antl every lit>f£i.|i uti; but rcl, keg. or i cccptucle, in iticli any fermeiiteU I qnur sli4il lut cotiiuiiietl, u-boii ¦111 or removed frum siicli b.ewery or waiehuiise ^except I cose uf reunival iiiHlor iierinit as beru nailer pi-i>Ttt.cd.> sfamp detitit.nu tbe umount of tbe ta.\ reiintied itpuii sncb lei-menle-i l.qtiof, m sue » txtiy that tbe s i d s iuui> ill I.*-tle.tn.yed uistn tbe w.lbtli-nw..l uf tlie -nch liffisliciiil barrel; :.eit or other vesj-el, oi
been paid and exported to foreign couulries, I proper oflicers of iuternal revenue when de- uudcr th pi-uvisioui of this net, when e.\-j mnnded; andthat said section fifty-nine be ported as herein provided for.    Tho drawback | further ameuded by iuscrting after the  words
handles made of wood growu iu the United States aro exported for beuefit of drawback under seotiou four of the aet of August fifth, eighteen hundred and sixty oue, nnd entitled "An act to provide increased revenue from imports, to pay interest cm the public debt, and for other purposes," such articles shall be entitled to such drawback, under that act, iu all cises whou thc imported material ex coeds one half of t!;c value of tho material used.
Sec. 10. That from after t'.-.e passage cf this act all lumber, timber, hemp, Manila, aud iron and steel rods, bars, spikes, nails and holts, nud copper and composition metal, which may be necessary fur tho constructiou and equipment of vessels built iu the United St.ates for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of thc United States, and finished after the passage of this act, may be imported iu bond, under such regulations as the Secretary of the Treasury may prescribe; and upou proof that such materials havo beed used for the purpose aforesaid, no duties shall be paid thereon : Provided, 1 hat vessels receiving the benefit ofthis section shall uot bo allowed to engage in the coastwise trade of the United Stales more than two months in any onc year, except upon the payment to the United States of the duties on which a rebate is herein allowed : And proved further. That all articles of for¬ eign production needed for the repair of .\inerican vessels engaged exclusively iu for¬ eign trade, may be withdrawn from bonded warehouses free of dnty, under such regu¬ lations as the Secretary of the Treasury may pre.scribe.
Sec 11. That the proviso in section four of an act entiled "An act to protect the revenue, and for other purposes," approved July twenty eighth, eighieeu hund.ud and sixty six, is hereby modified and amended so as to read as fobows : Provided, That from and after the date of the passage of this act, im • ported salt in bond nti.iy be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as thc Sec¬ retary of tho Treasury shall prescribe; and upon proof that said salt has been used iu curing fish, the duties ou the samo shall be remitted.
DISTILLED SPIRITS.
Sec. 12. Tbat the act entitled ".\n act impos¬ ing taxes on distilled spirits and tobacco, and for other purposes," approved Jnlytwenti- etli, eighteen hundred and sixty eight, be and tho same is hereby, amended as follows:
That section oue be amended by striking out tho word "fifty," and iusortiug in lieu thereof the word "sevouty:" Provided never¬ theless. That distilled spirits lawfully deposit¬ ed iu a distillery bonded warehouse when this act shall take cfl'cct may bo withdrawn therefrom oa payment ofthe taxes tbereon at the rate within the time and in the manner fixed by law at the time of such deposit ; Pro\i ied further. That the special tax paid by distillers prior to tne taking effect ofthis act, which has nol been exhausted by the quantity of spirits dis'illcd as provided by law, shall be refunded upon proper application out of any moneys arising from internal taxes not otherwise appropriated; aud that said section be further amended by striking out the words "iu excess of the uumber of gal¬ lons,', aud inserting iu lieu thereof the words "as a gallon" the word "and any fractional pnrt of a gafon less than one halfgailon iu any cask or package, shall be exempt from tax."
That section two may be amended by striking out the word "meters."
That sectior three be amended by striking out all after the enacting clause, and inserting iu lien thereof tho fullowing words : That the Commissioner of Internal Revenue is hereby authorized to order and require such changes of or additions to distilling apparatus, con necting pipes, puti.ps, or cisterns, or any machinery connected with or used in or ou the disliliery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as ho may deem necessary.
That section seven be ameuded by striking ont tho words "but in no case shall such bund bo made for a Ie.?s sum thau five thous¬ and dollais."
That section tcu be amended by striking out all after the enacting clause, and inserting in lieu thereof the following, to wil: "That on the reoeipl of notice that any person wish¬ es to commence the business of distiUiug, the assessor sball proceed, at the expeuse of the Uaited States, with the aid of an assistant designated for the purpose by the Commisioner of Interual Rcveuue, to make a survey ofsnch distillery for the puiposo of estimiliiig and determining its true spirit producing capacity for a day of twenty four hours, a writteu re- porl of which survey shall he made in Iripli cale, one copy of which shall be delivered to the distiller, and shall lake effecl ou and ai'ter the date of such delivery, one copy retained by the assessor, and the other transmitted to the Commissioner of Internal Revenue. In all surveys made under this act forty five gallons of mash or beer brewed or fermented frnm grain shall represent not less than one bushel of grain, and seven gallons of mash or beer brewed or fermented from molasses shall represent not less than one gallon of molasses.
be ten ceuts instead of twenty five cents
That section forty two be amended by strik¬ ing out the words "thc special tax has been paid" and inserting in lieu thereof the words "bond has been given;" also, by striking out tlie words '-for the nou payment of the special tax''aud inserting in lieu thereof the words "because uo bond hasbeen given."
That seclion forty three be amended by in¬ serting after the word "braud,'' the second time it occnrs, thc words "and the Conimis siouer of Iuternal Revenue may make snch ch.augc in stamps and may prcscrihe such in¬ struments, or other means for attaching, pro lecting, and canceling stamps for tobacco, snuff, cigars, distilled spirits, and fermented liquors, or either oftbem, as he and the Sec¬ retary of the Treasuryi shall approve, such instruments lo be furnished by the United Stales lo thc persous using the stamps to be affixed therewith, under such regulation as the Commissionc.- of Internal Revenne."
That section forty four be ameuded by striking out the word "distiller" where it first occurs therein.
That section forty seven be amended by in¬ serting after the words ''original package" the words "or in case such spirits shall have been rectified, the name of the reelifiiT aod the ferial number of the rectifier's stamp."
That section forty eight be amended by striking out all after the enactment clause aud inserting in lieu thereof the following: "That on all wines, liquors, or compounds known or dcnoniiiiatcd as wine, and made in imitation of sparkling wine or champnigue, but not inude trom grapes growu in tlie United States, and ou all liqnors, not made from grapes, currants, rhubarb, or berries grown in tite UnitedSiates, but producod by being rectified or mixed wilh distilled spirits or hy the iu- Insion of aay matter iu spirits, to be sold as w.ne, or as a substitute fur wine, there shall be levied and collected a lax often cents per bottle or package contaning more thnn ono pint ai-id not more than one quart, and at tbe same rate for any la-ger quantity ofsnch merchandise, however the sumo may be put up, or whatever may be thc package ; and the Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps denoting the tax herein imposed, tobe affix¬ ed to each boltle or package containing such merchandise, by the person manufacturing, compounding, or pulling np the same, before removal from the placo of manufacture, com po\tnding, or pulling up; said stumps to be aflixad and canceled in such manner as the Commissioner of Interuil Revenue may pre¬ scribe; and tho absence of such stamp from any boltle or package containing such mer¬ chandise shall be prima-facic evidence that the tax thereupon has not been paid, nnd snch merchandise shall be forfeited to the Uuited States. Any person couaterfciting, altcrinfi, or refusing said stamps shall be sub¬ ject to the same panallies as arc imposed fur the sauio offenses iu relation to proprietary stamps."
That section forty nine bo amended by striking out tha word "t.vcnty five" and in¬ serting in lie; thereof Iho word "ten;'' also by sinking out the words "the Secretary of the Treasury, on the reconiraendatiou ofthe Commissioner of Internal Revenue, may ap¬ point," and inserting iu lien thereof the words "the Presideut may nominate, nnd, by and with the advice and consent of tho Sen ale, appoint;" by striking out the words "shall be assigned lo a deeiguated territorial district, to be composed of one or more judi¬ cial districts and territories, and shall keep his offlre at somo convenient place in his dis trict to bo designated by tbe <'ommissioiicr, and," inserting in lieu thereof Ihe words "shallbe assigned by th» Secretary of the Treasury, on the recommendation ofthe Com¬ missioner of Internal Revenue, lo irnty in any part of the United States, and may be traui- ferred from place to place, according to the exigency of the public service;" and strike out "wilhin his distric." wherever it   occurs.
That section fifty be amended by strikiug out tbe word "supervisor" and inserting iu lieu thereof the word "ofiicer;'' also, by striking ont the word "detectives'' and in scrting iu lieu thereof thc word ".agents."
That section fifty three be amended by striking ont all from nnd including the words '¦fees for gauging," down to aud including the words "producer of sucii articles."
That section sixty four be ameuded by striking out all after the enacting clause, and inserting iu lieu thereof tho following: "That distilled spirits upon which all taxes have been paid may be exported, with the privilege of drawback, in quantities of not less thau oue thousancl gallons, and in distillers' origi¬ nal casks, containing not less than twenty wine gallons each, on application ofthe own¬ er thereof to the collector of customs at any port of entries, and undersuch rules and reg ulatiuns and after makingsuch entry as may be prescribed by law and by the Secretary ofthe Treasury. The entry of such exporta¬ tion shall be in triplicate, and shall contain the name of the person applying to export, the name of thc distiller, and of the district in which the spirits were distilled, and the name of the vessel by which, aud the name ofthe port to which, they are to be exported; and the form of the entry shall be as follows :
"Export eulry of distilled spirits entitled to drawback.
"Entry of spirits distilled by   ,  iu	
allowed shall include the taxes levied ancl paid upon thc distilled spirits exported, at the diite cf severly cents per pr.iof gallon, as per gauge ofsaid spirits prior to cxjiurtalion, and shall be due and payable only atler the proper entries have been made and filed, and all otlier conditions complied with, as hereinbefore re quired, aud on filing w-ith the Secretary of Treasury the pr^per claim, accompauied by the certificate of the collector of customs at the port of eulry wliere the spirits arc enter¬ ed for export, tliat such spirits have been re¬ ceived into his custody and the tax paid stamps thereou obliterated; and tho Secretarj' of the Treasury shall prescribe such rules and regulations in relalion thereto as m.iy iic necessary tosecure the treasury ofthe United States against frauds: Provided, Thai lhe drawback ou spirits distilled prior to the passage ofthis act shall not exceed sixty cents per gallon."
That section fifty five bo amended by sfrik ing iu lieu thereof the following: "That dis¬ tilled spirits mny bo withdrawn from disliliery bonded warehouses, ot the instance of thc owner of the spirits, for exportation iu tho original casi;?, ill quantities of not less than one thousaud gallons, wiihout the payment of tax, under such rules and regulations, and af ter making snch entries and executing and filing with the collector of thc district from which the removal is to be made such bonds and bills oflading, and giving such other ad¬ ditional security as may be prescribed by the Commissioner of I. ternal Revenue, with thc approval of the Secretary of the Treasury: Provided, That bonds given under this sec tiou shall bccauceled under such regulations as thc Secretary of lhe Treasury shall pre scribe.
"All distilled spirits iulonded, as aforesaid, before being removed from thc distillery warehouse shall bo marked .as the Commis¬ sioner of Internal Revenue may jircscribe, and shall have aflixod to eacii ca.k an etigrav cd stamp indicative of such intention, tobe provideci and furnished by thc several collec¬ tors as in the case of othe r stamps, and to he charged lo lhem and accounted fur in the same mauncr, and for the expense ntlending the providing and affixing such stamps twenty five cents for each package sostuiupcd shall be paid the collector ou making the entry for such transportation. When thc owner of the spirits shall have m.ade the proper eulries, filed thc bonds, and otherwise complied with all lhe requirements ol thc law ami regula lions as herein provided, the collector shail issue lo him a permit for the removal and transportation of suid spirits to the collector of the port from which the same aro tobo exported, accurately describing the spirits to be shipped, the amount of tax thereon, the Stale and district from which the same is to be shipped, the name oftlie distiller by whom distilled, llie port to whicii thc same are to be transported, the name of the collector of the port lo whom the spirits are to bo consigned, and the route or routes over which they are to be sent to thc port of stiipmcut. Such ship¬ ment shall be made over bonded routes whenever practicable. Thc collector of the port shall receive eaeh spirits, and permit the exporlation thereof under thc same rules and regulations as are prescribed for tho cxporta tion of spirits upon which thc tax hasbeen paid. And if any person shall frHudulently claim, or seek, or obtain an allowance of drawback ou any distilled spirits, or shall fraudulently claim any greater allowance or drawback than tho tax actu.illy paid tberoon, such person shall forfeit and pay to the gov¬ ernment of Ihe United Stalos triple the amount wrongfully and fraudulently sought to bo ob¬ tained, and, on conyiclion, shall be imprison¬ ed not more than ten years: and any owner, agent, or master of any vessel or auy olher persou who thall knowingly aid or abet in the fraudulent att.;mpt to collect any draw back upoa, tr shall knowingly aid or permit any fraudulent change iu the spirits so ship¬ ped, shall on conviction, be fined not exceed¬ ing five.thousaud dollars and imprisoned uot more than one year, and tho ship or vessel ou board of which snch shipnieut was made or pretended to be mado shall be forfeited to the UnitedSiates, whether a convic'ion of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forleilurc.
'¦Any persttu who shall intenlionally reland within thc jurisdiction ofthe United .Slates any distilled spirits which have been shipped for cxporlalicu under tho provisions of this act, or who shall receive such relanded dis¬ tilled spirits, aud every person who shall aid or abet ia such mlandingor receiviug ofsnch spirits, shall on conviction, be fined nut ex¬ ceeding five tiiousand dollars, nnd imprisoned not more than tliieeyears; and all distilled spirits so relanded, together with the vessel from which the same were relauded wilhin tho jurisdictiou of tho United States, aud all boats, Tchicles, horses, or other auimals used in relanding and removing such distilled spirits, shall bu forfeited to the United States."
That section fifty-seven be amended by striking out the words "morethan" bofore the words ''five gallons,'' and inserting the words '•or more" after the words "five g lions."
Sec 13. TLat the act entitled "An act im. poiing taxes ou distilled spirits and tobacco, and for other purposes," approved July twen¬ tieth, eighteen hundred aud sijly-eight, as amended by the act approved April tenth, eighteen huudred and sixty-nine, bo, and the tame is liereby, amended as  follows, namely:
That section eight be nm?nded by adding the words, "i'rovided further. That in case of distilleries sold at judicial and olher sales iu favor of the United States, a bond m.ay be taken at the discretion of thc Commissioner ofthe Internal Revenue in lieu of the written cousent required by such section, aud the persou giviug such bond may be allowed to operate such distillery during the existon-e of the right of redemption from such sole, on complying with all the other provisions of law."
That section twenly be amended by striking out all after thc enacting clause, and iuscrting in lieu thereof the following: "Thaton the receipt ofthe distiller's return in each month,
"but no distiller" the words 'whi has given the required bond;" and that said section be further amended by strikiug out the words "nnilt liquor," "malt liquors," ''brewer," and "malt liquors," in the three several paragraphs in whicii they occur. And that said sect on be further ameuded by addiug to said seotiou the following: Every person who sells or o:ier3 fur sale malt liquors in larger quantities thau five gallons at oue time, but who does not deal in spirituous liquors, shall be regardc I as a wholesale dealer iu malt liquors ar.d not a wholesale liqnor dealer, aud sliall pay aspe¬ cial tax of fitly dollars. Evory person who sells or oflors for sale malt liquors in quanti¬ ties of fivegallons or less at one time, but who does not deal in spiaitnous liqnors, shall b.' regarded as a retail dealer in malt liquors and not a retail liquor dealer, and shall pay a special tax of twenty dollars : Provided, however, That nothing in this section shall be held to prohibit the purifying or refining of spirits in thc course of original aud continu¬ ous distillation through any material which will uot remain incorporated with such spirits when the manufacture thereof is complete.
Sec. 1-J. That on and after the date when this act shall take eS'ect, the compensatiou ¦ f internal revenue gangers shall be by fees dc pendent uptm the quantity gauged, to be pre¬ scribed by the Commissioner of Internal Rev¬ enue, which, together with their actual uud necessary traveliug expenses, verified by thc oatb of the guagcr, and the compensation of internal revenue guagers aud storekeepers, shall bo paid by tho United States mouthly, without requiring reimbursement by disti lers. Sbe. lo- Tbiil tne Cumniisniouor of Internal Keveaue is boreliy antboiiztKl. nnder regulations ttl be liy litni pre- scriltcfl. Willi theai'proval of Ibe Sjecretary of the Treasury, t'l is>ne tux paid stumps for lite re^tanipiiiK of di»lilletl spirits npuu wbich tbe lax shall have teeti duly paitl but from which Ihe stamps bave been lost or destroyeil by unaVHidable ut»;Jdeut.
8si'. IR. That evory brewer shall, before commencing or continuing Im-iness file with the assistant ft^uie-'sur ufthe att^-tsnient district in which Ite shall design lo curry on his bnsiness, a notice in wniing, staling tbereiu the name of the pors'.in. eonipiiny, corporation, or firm, nud Ibo names of tbe members ul any such company or firm, to- gollier Willi Ibo placo or places ofresitleuce of sucb iiersuu or persons, and a de-criplion of tbe premises on wbicii lilt, brewety is situated, antl ol bis or titeir titlo thereto, and Ihe namo or n;ia*c> t>f tbe owner ur owne.-u thereof.
!iEC. 17. Tbat evory brewer ehall executea ImnH to the ITniletl States, to lie approved by the coll'ictttr of the dis¬ trict, in asum equal to twiiotheantouot of tax wliicli, in- tbo tipinititi of Ilte asso^tor, said brewer will be liable tu puy dnring anv uno monlh, which Isind sball be renewed on the firt.t d:iy of Muy in each year, aud sball be condi- tit ned tlial bo'will jsiy. or cause to bo paid, as ht-rein pni- viilcd. Ibe lax required by law on all beer, Ittper beer, ato. Itortcf-, autl other ferme .ted.IiqaorB afur&saiti tii.ltle by him, or liir bim. be lire tbe same is sold or removetl for con-tiimption or sale, except as boreinafler proviiled; and lliat he willkt'ep, orcau-te tobe kc>pt.a book in the nniii' Iter antl fur the pnrpises hereimifler speeilietl, wbich shall be open tu inspection by tbe proper officers, as by law re- tptir'^tl; und tbat Ite will in all re.spects faithfully comply, without ftami or evnaiou, witb all requtrentents of law rela'inglu the mannfiiclnre unit sale of any malt liqtiurs lirltire nientione J: i'rovided. That no brewer shall be re- qniretl to p,iy a special tax as a wholesuledculer, by reason t.f .ellingnt wholesale, at a place other than his brewery, mall liquors nunulactarcd by him.
Silt: LS. Tbat there sball be paitl on all liccr, lager beer, ale, iiorter, anil other similar fermeniea litpiors, ny wlial- cver natite sucb liipiors may bo called, a la.\ of one dollar lor every barrel containing noi mure tban tlti^y-une gal. tuns; Hitil at a liko rate for any other quaotityTor , fur any fructi'inal part of a liarrel, wliicb sball be brew»-d or man- ulactureti and sold, or remiived fur consumption or sale, willtio tho United States; which tax shall be p.aid by the u\vner,agont, or superintendent of'tlio brewery or prenii. Ers in which snch lermcnieil liqaors shall lie made, in Ihe manner and at the time bereinafer siecfiod: I'rtiTitel, That fractional parts of a barrel shall be halves, quarters, sixth's, and eighths; and any fractional port of a liarrel ctintalning less tban one-t-igbth sbail bo accounted one- ei-ihth; mure thin one.eighlli ami aui mote than oiie- sixtlt,shtilibe accounted one-sixth; more tban une.8ixlli itntl not niire th .n utie-qtiarter, sliall be accounted one- quarter; more than one-^uarler anil not ball, sball b 1 at nut moro than and nioio than gttli IDS,shull be .•ict--tiunled two bai'iels, or u bogsbeud.
SKI-, to. That cvo;-y person owning or occnpyins any brewery^ or premises used or iiilended to be Uned lur the pntiiuse tif blow.ngormiking su b lermeiited Ibiuuri:, • r u Itu shall ItttTo such premises ander his control or saper- inlendeuce, as agent for tbe owner or occupant, or sball bave in bis posse-tsiou or cujtudy nny brewing iiiateriais, uteusilii, I r uppu-.ilus, rsed or inteutletl to be used ou sui I premises in Ihe manulactnre of beer, lager b.-er, ale, purler, ur otberslmilur lermeu ed liqiurv, e-thornsown<-r, u"t-ut, or superintondeut, eba.1, trum day to day. OQIer, u^ cau-ic tu be euieretl, in a bouk lu be kOiit by h.m fir Ibut purpa-te, tbe kind uf snch mult liquors the astinialed qiiuDlitv p uduced in barrels, and the acluHl quantity sold ur renioved for cuu.suuiptioa or ¦ale iu barrets or n-act.onat part, ol banei-s. aud shall also, from day to day, enter, or cuir.c lo be euteieti, iu a separule ItouL to be kup. by hun f >r Ihut ptiriKise. an accuuut uf all niatlrials hy him pnr- cba.eti Iur Ibe purpose of producing such fe/meuted iittuurs, iuciuding g uin and mall; and shall lentier lusnid usnessortir ussistout a3se*or, on ur befure tue lenlh tlay uf e.ich toontli, a true stateniunt. in wriling. taken fn
bu, ks, of the estinmled qu lulity	
liquors breweil,      '" '
ftii-cunsiimiitioli
ahall verily, or <
the la£ts tliereit
tukoii belure thi
trict, accurdiug
I, Ihe il t purpti
Ufa 111
ttii.e
tianteti une-hilf; mure th-iri o ao barrel, shull he accounted i lie banel antl ntit more thnu act-'tiuuled two barrels, or u hi
i-halt an.l
e  ban el;
ty-tnreo
larrels ofsnch mult id tbe actual quautity sold or removed - sale during the precetling mtiutit; and Ise .u be verilietl, thesaidsiatimcut, and et forib, by oath or afhrniution, lo be ssessur or assistant asse sor of the dis- _ the lOrai required by biw, autl shnll im-. li'alely lorward tuti.ecolfeclor ul llie ilittricl a dupli- Crtle of suid statement duly certilied by tbe a-fossor cir as>istaul assessor; and said btsjks sliaii be open ai all times lur the inspectiun o( auy u.-.ses.sor or assistsot assess¬ or, collei-tur, de,juty ctdlei-tor, inspector, or revenue agent, v\ ho nitty lake memunudunis and transcripts iherel'roiii. S£C. 2 . T.>at the entries niatle in such buoks shall, on or before ibe tenlb day of eucii muuUi, bo verified by tue oath or alKrmaliun uf Ibo pers.-nor pereomi by wiiom such eiitriessball buro lieeanmde; which oath or alhriimtiuii sbatl be wn. Ion iu Ihe buult at Ille entl ol suuh eolries, Hiitl Le certified by the uflicer ailminisiering tite same, and Bitoll bo inform as fulluws:-I do swear (or ulllrnO that the futegoitig entries wero mude by nie; und tbat tbey stale truly, acconling to tbu beet of my knowledge a.id lielicl, Iho estimated quantity of tbu whole amount ol sucb mult l.quorsliren-ed, un.i the acluul qiiantily sold, and tlte
actual tiuantity remjved fiom tho ore.iery owued by ,
in thecuunly of ; aud. furiher,  hat I havo no knowl.
eilgo of any matter or .hing required by law lu Ite staled iu said entries which bas been omitted theiefroin." Autl tbe owuer; agent, or super ntentleut aforesaid shall also, lu case Ihe original entries maile in his book shall nut bave been made by him-elf, subjoin tneretu the fulluwiug uatli or alBinialiou, lo be taken in manner aforesaid: "i do swear (or aflimt) that, tothe best of my knowledge and belief the luregoing entries fully set lurth ull tbo niallers tbcrei'n retpiireJ by law; snd that the ^anle are just ami true; antl ihal I have taken all the u-ans in my powor tu make thein so-"
. Sec. ¦ii. That thoowner, ogent, orsupcrinlendentof any brewery, vos^els, or utensils used in ntaking feriueiiled Itqtiurs, whu shall evade, or attempt tueva.ie. the |tayiiieiit ol the lax thereon, ur iniuduloutly neglect or reluse lo make true and exiict eutiy and repurt oi lito same in the manner rotiuireil by Uw, or to do, or cause to be dune, a y ol the thiugs by law required t.i bo done by him its ulort*- saiil, or wbu sictll iiilentiunally nuike fiUne entry in saitl book or in eaid statement, or knowingly allow or procure the same IO bedone, snull forfeit, for avoi-y such utl'ense, all tbo liquors ma eby him or tir him. aud all Ihe veseN, ulonsils, and apistratus u ed in making tbe suitic, and be l.able ttl apeiialty uf not less than tive hnndrotl nwr inure thiin one tbousanti dollars, to be recovered wilh cosis ef suil.and sball be deemed guilty it a uitsdeinosnor,-nd shall be Imprisoned fur a tenn not exceeding oue year. And any b.-ewer whu shall neglect to keep books, or refuso to fiiintsh llieaiciiniit and duplicate lbare>f as proviiletl by luw, ur Bitiiil refuse to perni.t the proper ufllter tu es- ainiuo tbo books in Ihe mauncr pruvitleil. shall, fur every sncb r>'fu^tttr neglect, furfcit aud pay tbo sum of three hundreddullars.
1- d shall alsu. ui tbe lime of affixing sncb d, cancel Ihe same t-y wrilln;: or iitt'priut.ng'thei-eon tlte iialuB ol the person. ttini,or i-or,.onil.tm by whom such liqtl >r may have been made, or Ilte iuilial letters Ibereuf, an.l tbe dale when eaneellt.,1. Every brewer who shull le.ntio ur ii6.;let-t lu affix and can¬ cel lite stamp or stamps required by luw in Ilte munuer aft>ra:d. or wiio shall uffix a lal-te oi* Irautliilont slanip tlieret , or knowingly permit Ibe same lo lie done, sluii, be liable lo puy apenulty of olio Imndred dollurs fjr oiicit barrel or puckaftu on wmch snch omission or fraud occurs, und sha.l be liable tu impri-tuunicnt fjrnot more tban oue year.
Sue. '24. That any brewer, carlumn, iigciit for tninspur- tation.ur othe.-I'orsun Mho shall sell, remove, rece.ve, ur porclia-ief ur in any way aid in Ibe sale, rcmuval, i et-epr, or purubai.e, of utiy lermeiilcil liqii.T conlailie I in nny hogshead, 1 arret, keg, or olber vessel from any brewery or breivery wirehonse, upun a-bicli the stamp Ol |icniiit ill fu-i- removal leqiiinsl by hnv sball not have liceu oBixed. urutt w'tieb a liilse or Initluteiit slumpur itermit, in case Olremcivalisafficxeil, Willi kliuwietliie that It is sntih, oruii which a stamp or permit, in ca.>e of retiiovul, one cancelled, IS useil a second time; and any le-ail tlea;er or utber person who sbull w.thilr.iw or ntl in the willi- tlraual ol any fermented liquor from any bugshcad, Isir- let. keg, ur utber vcisel containing Ihe same, without tiestroyingordelacing Ihes amp alfixot upon llie same, or slt.-ill Withdrew or aid lit lite withdtawat ofany fernieiil- ed litiutir from any bogsbead, barrel or other vessel. U]toii wliii-h Ibe prtqter stamp shall nul liave been affiixed, oron wli.t-li a laUe or ft-undnlent stmup is affixed, shall ls> liable tu a Sue otuiie buntlrcd duilars,anti lo .niprisonment fur nut in ro tlum one year Kti r^ person who sliali niiike. roli, or n-.oany fal-e or counterfeit stamp, ur perm.t or tlie for printing or making s-auilst or lermits wheh shall lie in imitation ot, or purpuit to bea la 11 fnl stamp- permit ur die ol tbe kind lielore metitioneil, or wbo shall prucure Iho stiitieto be tlune, sball le impri^otie I fornol less than one Dor niuie Ihan fi e yeai-s: Pniv.detl, Tlit.t every brewer who sells fei-nieiiletl liti iur at reta.l at Ihe brewery, or otber place wh-re ihe s mo is made, shall iilTix anil t-ntcel Ihe pntj er stumiitir stumps upon tlie big bal--, bt res k-gt. ur otiiei ve »'.s in which tbe sti. e scon.ititie. ,a III sbnil keep an account of h? tiuan¬ tity su sold b.y 1i tu.-ahd. ofthe nnmber and siz» ol tlte hogsbeads, barrel*, keg.-, ur olber vessels in utiicli Ibe same hns been cunlaiiieti. a'ld shall nuike a report tlie-C"f. verified by rath, mootbly, to lhe asi:css r, and f nvurd a duplicate of the same to Iho collector oftlie dislrict: And provided further. Thut brewers may remove or transp jrt- or caiitte t-i be removed or tninsporleil, nullt liquor 1 f tlieir uwii maniibiclurc, kuttwii us iuger-Leet, in qnitnt.tics of nol less than six bai i-els in one ves-e-, nuJ may al.-o B or tiunsisirt, or cau^e tu l.e rcinuteu m tran.sjMirt- .It liquurs known as ale or ptirler, or any other malt liquor not heretofore ineiiiionetl. iu quaiiltties nut " ts thau filty iMirrels at a lime, from Iheir breweries ur ullier pliices of nniinfaclure, to 11 dwt.l, wareliou-:e, or olber placo u.-ed exclusively fur stora^ or sale in bulk, ulitl occupied by litem, frum onc liarL of one coliei-titin destrict to anoiher jsirt of the same cullcctioii district, nr or from o,-ie c illectioii district t* an<ither collection district, wltbunt affixing the proper stamp on suid vcs^eis 01 lager beer, ale, poi ter, anil otlier iiiait litinornt the brewery or place of mattufurture. undera permit ^. be obtuiiteil frnm lite ctillectur ul the district, (wbo is to gmnt tbu same iqion upplicHtion.) Wberein snid malt liquor is mnitulactnreci, 10 saitl depot or wurohoune. but to DJ o herpiace, under snch rules and regulalions as Ihe Conimissionor ttf Internal Revt-Unemay prcicrUie, antl thereaf er tlte ntaniifactnrer oftho malt liqnur mi so removetl shall stump tbe sume wheu it leaves such depi.t urwarehutisc, in the same inanner ani under tbe same penalttc-t ontl Ihtbtlitius us wlien stam|ied ut Ihe brewery at herein pruvideti; antl Ihe cu lecttir uf Ibe di.-i- triet iu which snch tl pot or wurebciise is sitnated shall furnish the uiaunfat.'tnrer with the stamps tur stamping the same, as tf Ihe said inatt liquor hail been manulactiir- e.l ill Iho tiistrict: Aud providetl fuilher. That when ler- moiiletl liipi.tr has become stiur or tlamaged, so as tube iiicap ble uf nee us sucb, brewers may reil the samo f-.r uianurHcturins purposes, autl mayiemovethe sumeftr mannlisclnriDg pnriNiaes, iu casksurullier vessels, iml.ke thi^eurdinarilly useil f.ir feruii'iileil litinuis, ciutanilng. resp.'Cliveiy, nut loss than otto Isirrel each, and hai ing the naiiireiil tiie-r cunleiits ntarkeil up.iD thoiii, withuut affix¬ ing theret.n the permit, stamps, ur slanipsreqiiiretl.
Si^c. ¦^o. That every brewer shall b.v bmndiug mark, or cunsc lu bo nrirketl, np in overy hogthenl- barrel, keg, or otber vessel tsmtainiug tbe f.-riiicnleri liquor inadeby Itim. beltire itisstdd or i-emuvtsl nuiii the brewery, or brewery warehouse, orother placeof manufacture,the name of t--e person, lirm. or corporation by whum sucb Ibiu tr was nianiitactured, and tbe pl.ice where lhe same sball bare been matle. Andany persua,ulhortbantlieowiiertbereof, or his agent, authorized BO to do, who shall intent onally remove or tielht-c sncb marks thereft-um, shall be Italile t.i a penaltr of fifty dollars for each casa or vessel from which themirkisso leraovid or defaced: Pniviicd, bt.wever, Tbat when a browershall purchase lernteuted liqnor fin¬ ished and ready fur sale Irum another brewer, in oidtr lu snpply tbe cnstomers uf such purchaser, sncb pnrcbsser may, upun writleti notice to the cuUei-bir uf bis inletitiuu 10 to do. and 11 der sucb regulntlunB as the Commissioner of Internal Revenue may pi escribe, furninh his own Tes sols, bnintlcti with bw name and tbe p ace whero hi- brow, oryii localetL tu bo filicd wilh tbe I'emt nted liqnorso ),nr- cliafed. aatl tu lie 30 rointiretl; tbe pr'per stani.. or stamps to be affixed and c lucelled as afuresaid, by the maiiiifac- lui or. bei'ore rem it U.
S. c. •in. Thai where a brewer sball, by roaton of an ai-t-ideiitby fireor lltsxl, or by reas n 01 bi-brewery undei- guing repairs, or otber circumst-tucc. wltlt h may. iu Ibe opinion of thecollector of the proper distrii:t. require or rentier it pniperthut-uch brewer shall be permiltid to cntluct his business wholly or partiuily ut sume ol her plaC'- withiu the same or a'ljijining district for a temiiotary perils!, it shall lie lawful f.r sut:h culleclor. umler sum regnlatioua aail sub.ect t • such limitation of time as the Coniutl sioiier of Internul Kevenue may prescribe, tu issue a permit to sucn brewor authorizing bun to conduct his businejt wholly or partially, according tu Ihe circniit. stances, at sncb other placo for a period in such |iermit 10 be staletl.nutl such brewo.* shall not be rcqii-red tu pay another special ta-x fur the purpose.
fcsi:c. •ii. Tbat where mult liquor or tun liquor, in tbo lirst stages of feriuentatiuD, known as uu- fermcutcd ivorls, of whaleicr kind, is sold hy one brewer to anuther fur tho purpuse of proluuing fermentation or enlivening uhl or slnlu ale. porter, lager beer, or other fermented liquurs, it shall not be liable to a tux to bo paid by Ihe seller thereof, but Ihc tux un   tbe   same shall   Lo   paid   by Ihe
..nt.wiugly muko ftilseslatcmmrs as tu any of Iho acts uiuresaid, shall be tin lie to a penalty not ex- -¦cc-iing live hundred dollars."
Deiilirs in toliaccu fhall berenflcr sell only lo tthiT ilealers who hare paid a special tux as eoch| iiitl tu munutaclurrrs oi lubueeu, snutl, ur cigars, tliti lu sU'-h pt-rstiits a-arc ktiiiiva tobe purchas- r  of leiif fciliaceo fur e.xpuri.
Dealers iu lout tubucoshnlc.icL piy fivedoilars. ivt-ry person wh'iee bu.-iii- ss it i.- . 1 silt, or ulnr ir-uie, inanuiaeluretl tuii.iccu, snufi', urcigurs, -liui; berf.'ur.ieilasuili-uUr iu   1  b   •-u,   uiiilllm
ul t.i
uie
itai
itjiiur denier, ur the pii^ tut nt ui unv 4 it.x. shall uut rt lieve uuy person who sills uiauil- .'iK'lured tuliaceo and cigars trom the pajiuieut of his tu.v: Providfil, That no muDuluo'lnrcr of ubacco. snutr, or cigars shall be rt qiircd to pay a peeial tax its dealer in tohnceu ami cigars for '¦Hing Ins own piuducts at the pluce uf manufac¬ ture.
..luuiifacturcrs of tuliacco shall each ray ten luliar.s. livery per.. M whuse liusiucss is to mnn- ilaeture tt.bacuu ur snuif fur biuiself, or whu shull employ others to miinutacture loliacco or snuff, whether sueh manul'nctnrc thall be by cutting, ,(rcssing, grinding, crushing,   or  rutil.ing of   nny
lohti
- olhei
10 I, ur llllt nufuctu to me, u or snuif,
ilepusits
id 01
he  lulling
hantllii
lolill
shallbe
c:ippings ;liom nitj gardcd us 11
iiftui.
pit.y .
lelutcrs of cigars^ shall cneh pay ten Kvery person wlio.se business it is :o tunke lelure ci.gara fur hiinsiif. or wbu shall ¦ m- rs to make or manulucture cigars, shall ed ns a inanul'aelurt-r of ci-ar.». No tpocial tax receipt -shall be issued to nny uianul'ue- turcr ofcJKuis uutil he shall have giveu the bund required by l.iw. Every person whoso bnsiness it is tu make cigars fur others, cilhcr fur pay, upon .tuutiuisaiuit, on shares, ur olhera ife. front inarcrial lutuisbed hy others, shall be reLMirdcd as a cigar mnker. Every c^^^ar maker shall cr.use his nmuo .inJ resilience 10 be rigistered, wirhuut previous tleiniind, with lhe assistant apsi-ssor oi the ili-- i.-ii.n tn whiuh sut;h eigar maker shall be employeil; and iiD.v munutueturer of cigars employing any cigar maker whu shall bave neglected ur refused to make sueh registry shall, on conviction, be Cued live tiulliirs fur each day that auch cigar maker so uf- leniling, by neglect or refusal to register, shall bo
•d bv III
iflednn
ntcd
- Ihe
of, whe
tho
inix
pro
hcs
the
.^S
any
or r
¦d wilb the old 0
ided by law, and
iliject to sueh res
Commissioner ol
:c. 'ii. Thai Iho
person ofany fer
zmovul from brew
stale beer, is s
such sale and
trietifins and
Internal   Itev
ownership  ur
mented liquur
erv  or   wareh
phicfr where it was luade. upon ivbi
I'eili
thut
ed shall nut have
eliable to seizure
re, remuval unde
Iho w.int ofa pi
been paid, sb
wherever I'uun
r said permits
uper   stamp   u
old
Ira
egi
enu
pos
a
by him lis
nsfer shall
lations  as
e may prc-
scssion bv
er   its sale
luse,   or other
cb
all
t, n
r st
the ta.x re-
render the
id tu   tur¬
pi ed,  and
imps upou
nj h"shea(l. bnrrel. teg, or oh«r vcmoI in which t'eruientetl liquor m.iy be coDt.iine<l after its .-i:iK- or ri'iiiovjil from the hrcwL-ry where Ihe s;uiie ivore miule. or warthouso. as afonsfliil, sbnl] bo notice to all persons that the tiix b.i:j not been pniil tticrooD, an J .¦"hull be [trinia facie c^'Jdcnce of thc non payment Miereof.
SKc.l'y. Thiit anv person, other than thc pureh.TSer or owner of any fermented liquor, or pcr-^on acting on his behalf, or as hi.i agent, who sh:ill intenJi'.niilly nniove nr deijice the stump or permit atfixed upon tho hogshead, barrel, Ke;;, or other vei-sel iu which the snujc may be coutaimd. shall ho liable t.n fine of fifty dolhirs foreach such vfPPcl from which the stamp or permit ii so re¬ moved or defiiced, and to render eompen:*ntion to sneh purchaser or owuor for all damage sustained by bim therefrom.
Skc. .^0. Th:it any person who shnll wilhilniw any fermented liquor from any hogshead, barre', keg, or other vc^si I upon whiL-h the pr..pfr stamp or stamps shail not hjivc been affixed, for thr puri)Ose of bottling the samo, or who shnll carry on or attempt to carry on, thc business of bottling fermented liquor in any briwery or other phiee in which fermented liquor is m>«de. or upi.n ao_\ premises having commnnication with surb brew^rx or any warehouse, shall bo liable to a tine of five hundred dollars, and the proinrty used in sueh buttling or business sball be liable to forfeiture.
TODACCO.
Sbc. 31. That on and after the first day of July next the act entitled'-An act imposing taxes .n distilled i-piritu and tobacco, and for other pnr- posi'H," niiprovrd July twentieth, eighteen hi n- drcd and *ixty eight, be, and the svum i^ hereby, ami-nded as lollows :
'^hat si'Ctinn sixty onc he amended hy striking out all after the second parat^raph. and inserting in lieu thereof the fullowing'words: *-0n all ehew ing and smoking tobacco, fine cut, cavendish.plug, rr twist, cut or granulated, of every description ,- on tobacco twisted by hand or reduced intu a con dition to be consumed, or in any manner other than tho ordinary mode of drying and curing, pre¬ pared for sale or consumption, even if prepared without tho use ofany machine or inatrummt. and without being jiressed ur sweetened: and on all tine cut shorts and refuse scrnps. citpplings, out- tings, and s keepings uf tobaeeo, a tax of twenty cents per pound."
Thnt seution fifty ni e be amended by strikin r out nil of paragraphs seven, eight, nine, and t. n, and inserting in lieu thoreof thu following, to wit : '¦Dealers in leaf tobacco, ex-«pt retail dealers n leaf tobaeeo, as bereafrer d.dioed. shall pay twtn- ty fivo dollars. Axt4 it shall be tho duty of every farmer or planner producing and si-lling leaffobac- eo. on demand ofany internal revenue offit-er, or othor authorized agentof thu Treasury Depatt- mont, to furnish said oflieer or ogent a true and oorreot statement, verified by oath or afiirmatitn, ofall his salesnf leaf tobacco, the number of hogs¬ head-*, cases, or pounds, wiih the name and rtsi- dtio , iu each instance, of the person to wh< m sold, and the place to which it is shipped. J^nd any such farmer or planter wbo shall willft. Iy refuse tu furnish sucb information,   or   wbu sboli
"PeddltJ.a of r.ubaeoo shall as follows, to wit : When traveling with more than two bur.xe^, or other aLimals, tbe first clas.abd shall pny fifty dollurs; when traveling w.tbtwo horses, mules, or other auimals, tbo second clas?, aud sball pay twenty tive dollars; wben traveling witb one horse, mnle, or other unimat. the third class, ond shall pay fifteen doI:ar^; when trarelii g on foot or by pub.ic conveyaucr, tbe four h cla.--, and sha I pay ten dolhirs. Any person wbo selis or oflers to sell aud deliver manuiactureJ tubi.uuo, snuif. or cigars, traveliug from plaee tu place, in the town or through the country, shall be regarded as a peddler of toijacco. lHvery peddlerof tubacco, he.ore commencing, or, if already commenced, be¬ fore continuing to peddle toLncco, ^ball furnish to the eoi:vctor oi bis district a slal< nunt uecuralely setting forrh the place of hU n^ideiiue, an.l, if in a oity, the street and number ufthe street where ho resides ; alau the .State or Stutes through wbiuh bo proposes to travel ; the mode of travel, whether on t'iot, by public cobve\ anee, ur to travel with unc, twu, or mure boi8t.s. mules, or otber animals; to state aiso whether ho pio^uses lo sell bis own manu.actUi'es or manuiuc.ures uf others, and, it bo !*ell for other parties, to name tbeptrsonori.ersons for whum be sells, iie shail alsu give a bond in ihe -umof two tUoiisand dollars, to be ajiproved by thc collector ul thu dislrict, that be will uot engage in any attempt, by himselfor by collusion with ulhers, to dvt'raud tbe government of any tux on tub.iecu, snuff, ur cigars; tbat he will neither selJ, nor offer for sale any tobacco, suniF. or cigars, ex¬ cept in original and-full p-ieknges, as tbe law re¬ quires the same tu be put up and prepared by tbe manufacturer for sale, or for removal for sale or consamptiun, and exetpt suuh pachngtsoftobiirco. snufi', and cigars ::s bear the manutacturer's label or caution notice, and his legal marts aud brands, an.l gL'Uuine internal revenue stamps which have never belore bten us«d. llv cry peddler of tobaeeo snuff or cigars, traveling with a wagon, shall affix and keep uu the same, iu a conspicuous place, a sign i-ainted iu oil colors, or gilded, giving hi*. full name; busineso. und cidjcction district, and shall obtain a certitic^ite frjm the collector oftho dist:icr, who is h. roby authorized and di-eiteil to it^:>ue thu 5;uue, giring tbe uame ofthe pcddUr, Ilia residence, the class ui hid spe:-iul tax receipt, nnd the fact of hia having filled the reqnired hond:nnd every persou pcddl.ug tobacco shall, on demand of any oflieer of iuternal revenue, prc-dntc and exhibit said collector's certificate, uud unless be shall du so, may be taken and deemed no^ to have paid thu special tax. nor otherwise to have complied wilh the law. And in case any peddler sbair refuse to exhibit his or her receipt as aforesaid, when demanded by any officer of internal revenue, aaid WScer may seize tbe borse, or mule, wagon aud contents, or pack, bundle, or basket ofany person so refusing : and the assessor of tbe district in whieb the seizure has occurred may, oa ten days' notici?, publisbed in any newspaper in the distriet, or served personally on th» peddler, or at hts dwelling house, rt-quire su'h peduler to showcause if aiiy bo has, wby thc horses ur mules, wagon and oontenlF, pack, bundle, or basket sost izet} j-ha I not be forfcilid; and in caso no sufficient cnusc is shown tbo assessor mny direot a Jorfeiture, and i.«sue an Older to the collector, or to any deputy oollectorof the district, for the sale of lhe property so loiffired : an<l the same, after payuentoflbo expenses ofthe proceed D;^ ."hall be paid tothe uullectur for tbe use of ibj United S ates ; and all si.c'i spocial taxis shall bec.>mc due on tbe first dav ol M^y in each year, or on commencing busi ness ; and i( sucb p^-ddler shall havo not paid tbe special fax for tbe current year he sb ill pay the Kaiue wilhin thirty da.vs alter the pas.-tage of this act. iu thc former case the fax sh ill reckoned for one yicar, and in tho latter case proportionately fo> that part ofthe year from tbo tirst day uf tho month in which the liability to a sj.ecial tax com¬ menced to the first day of May followi.ig. And any person wbo shall, after the pass.age ot ibisaet, be found peddling tobacco, snub, orcigars. witbout having given lhe bund, or without baving previ. uuB^y obtained the collector's eertJUeafe as herein provided, or wbo sball sell tobaeeo. sn^.ff. orcigms otherwise tban in original acd full packages us pnt up by tbo manufacturer: ur who shal] have in his posrsninn auy internal revpnncstnmpor stamps whieb bave Iicrn removed from any box orother package of tobnceo. snuff", orany empty or partially emptied box or other jiackage which has been used for tobacco, ?nuif, or cignrs, tbe stamp or stamjis on which have not been destroyed; or shall fail to have affixed to bis wag<'D, io a con- spicnous plncp, a sign, painted In oil colors, or gilded, giving his fnll uame, business, ond collie- tion ilistrict. shall, fur eaeh such offense, on con¬ viction, be Cned nut less tban ono hundred dollars nor more than five hundred dollars, or impri^oned nttt Kss than six months nor more than one ytar, or bofb. at (he discretion of the eonrl"
Thnt see^ion sixty be amended by adding at the end oflh.s cl ion the following word.-, to nit: "And if any manufactnrer of tobacco, ^nufi^ or cigars shall sell, or remove for saIo-<»r consumption, nny tobacco, snnff. or cigars upon which a tax iti re* quired to be paid by stam]is,without thc use of the proper stamps, in addition to otber penalties im¬ posed by law for sucb sale or n-moval, it shall be fhe duty oftbe proper assessor or assistant as.-ei'For orany internal revenue (»ffieer detailed by tho (.'ommissioner uf Internal Kevenue for tbat purpose, within a period uf nol more thau two years after ^uch silo or remuval, upon sucb informatiun as b'e can obtain, to estimate the amount of tax whieh h:\s been omitted to bo paid, and to make an as¬ sessment therefor, und uerlity the same to the col- 'ectur. An.l the subsequent procecdiugx forcollce- rion fha!! bein ali r-sj-eets like those ior the col¬ lection uf taxes upou manufactures and produc¬ tions."
That section sixty two bo amended by striking out afterthe words "or in bladders" the wunls "containing nut exceeding ten ^lonnds tach, or.'* and inse:ting in lieu theieof the'word "and;" in the paiagvapb relating to tine cut and chewing to- haoco, by sinking out the word "one half;" in tbe (larngrapb relating tu smoking tobacco, by insert¬ ing after the words "all smoking lolnceo'* the word.- "and all cut and granulated tobatcu otbtir rh:in fine cut chewing, and i-borts, the refuse id tine cut chewing ; aiso, iu the s.-rnie paragraph, by in¬ serting after the words "refuse scraps" the words •'cijjtpings. cuttings," and by striking out from tbo list paragraph the words "or Ihe proprietor'snitue and bi.-t trade mark," and by adding at .the end -f said paragraph the following words: **Andprovid¬ ed further.'ihat fiuc cut .-borts. tbo rcfui-K of fine eut ehewing tobacco, refuse scraps, clippings, cut- lings, and sweepings of tobacco may be sold iu bulk as material, and without tbe payment of tax by one manufacturer directly to another manufnc¬ turer. or for export, under such restrictions, rubs and reguiatious a.-* tbe Commissioner uf Internal Kevenue may prescribe . And provided further, That wood, metal, paper, or uther materials may be used separately or in combination for pacMnjj tobacco, snutr, ond cigars, under sueh regulations as Ihe Coramis.?ioucr of Interual Revenue may es¬ tablish."
That section sixty-three be amended by striking out the word "and the sum of tho saiil bond may be increased, from time to time, nnd additional sureties req.iired by thecollector. undertheinstrue- tions ofthe Col^mi^pioner of Internal I'evenne." aud inserting in lieu thereof tbe following words: ••additi"nal sureties maybe required by the col¬ lector, from time to lime, but the penal sum ofsaid bond shall not be computed bv bim in excess of rho sum of twenty thousind uoliars. except under special instructions of the Commissiuuer uf Inter¬ nal R-Venue."
That section sixty scvtu benmendedhy striking out the word''ware bouse" and inserting in lieu, there-d thc word "export;" also, bv adding to tbe enfl of tbe siid section the following: "Thtit such. staaips as may bu required tu stamp tuhaecu, snutl (Concluded un four^lt p;»gP*i