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Be it enacted, &c.
[SECTION 1], That from and after the date of the passage of this act, Customs-duties in lieu of the duties heretofore imposed on the importation of the goods, on spun silk, silk wares, and merchandise hereinafter specified, the following rates of duty sewing-silk, and in gum, floss-silk, shall be exacted, namely:
On spun silk, for filling, in skeins or cops, thirty-five per centum ad valorem ;
On silk in the gum, not more advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem ;
On floss-silks, thirty-five per centum ad valorem ;
On sewing-silk, in the gum or purified, forty per centum ad valorem; On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem;
On all goods, wares, and merchandise not otherwise herein provided for, made of silk, or of which silk is the component material of chief value, irrespective of the classification thereof for duty by or under previous laws, or of their commercial designation, sixty per centum ad valorem: Provided, That this act shall not apply to goods, wares, or merchandise which have, as a component material thereof, twenty-five per centum or over in value of cotton, flax, wool, or worsted.
SEC. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumerated, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say:
On all still wines imported in casks, forty cents per gallon.
On all still wines imported in bottles, one dollar and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint; and any excess beyond those quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be collected on the bottles:
Provided, That any wines imported containing more than twentyfour per centum of alcohol shall be forfeited to the United States:
-on still wines. Sch. D., 2d ed., 463. R. S., § 2504,
Wines imported with more than 24 per cent. alcohol to be forfeited. Deduction for
Wines in store
Provided also, That there shall be an allowance of five per centum, and no more, on all effervescing wines, liquors, cordials, and distilled spirits, breakage. in bottles, to be deducted from the invoice quantity in lieu of breakage. SEC. 3. That all imported wines of the character provided for in the preceding section which may remain in public store or bonded warehouse when act takes efon the day this act shall take effect shall be subject to no other duty upon the withdrawal thereof for consumption than if the same were imported after that day:
Provided, That any such wines remaining on shipboard within the limits of any port of entry in the United States on the day aforesaid, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bonded warehouse.
SEC. 4. That on and after the date of the passage of this act, in lieu of the duties imposed by law on the articles in this section enumerated, on there shall be levied, collected, and paid on the goods, wares, and merchandise in this section enumerated and provided for, imported from foreign countries, the following duties and rates of duties, that is to say: On hops, eight cents per pound.
On chromate and bichromate of potassa, four cents per pound.
R. S., § 2504, 2d 477.
chromate, &c., of potassa.
On macaroni and vermicelli, and on all similar preparations, two macaroni, &c. cents per pound.
On nitro-benzole, or oil of mirbane, ten cents per pound.
On tin in plates or sheets and on terne and tagger's tin, one and one--tin plates. tenth cents per pound.
On anchovies and sardines, packed in oil or otherwise, in tin boxes, -on anchovies and fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep; seven and onehalf cents for each half-box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep; and four cents for each quarter-box, measuring not more than four inches and threequarters long, three and one-half inches wide, and one and one-half inches deep; when imported in any other form, sixty per centum ad valorem: Provided, That cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof.
-on cans and
and bolts, with
on yellow SEC. 5. That yellow sheathing-metal and yellow-metal bolts, of which sheathing-metal the component part of chief value is copper, shall be deemed manufacright to drawback tures of copper, and shall pay the duty now prescribed by law for manwhen used in re- ufactures of copper, and shall be entitled to the drawback allowed by pair of vessels. law to copper and composition-metal whenever the same shall be used R. S., § 2504, Sch. in the construction or equipment or repair of vessels built in the United E, 2d ed., 464. R. S., § 2513. States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States.
on Moisic iron.
R. S., § 2504, Sch. E., 2d ed., 464.
SEC. 6. That (1) section four of the act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, be, and the same is hereby, amended by striking out the thirtieth paragraph of said section in relation to the duty on Moisic iron; and from and after the passage of this act, the duty on Moisic iron, of whatever condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage of manufacture.
SEC. 7. That the duty on jute butts shall be six dollars per ton: Provided, That all machinery not now manufactured in the United States adapted exclusively to manufactures from the fiber of the ramie, jute, or flax, may be admitted into the United States free of duty for two years from the first of July, eighteen hundred and seventy-five: And provided further, That bags, other than of American manufacture, used in export of in which grain shall have been actually exported from the United States, grain may be returned free of may be returned empty to the United States free of duty, under regu lations to be prescribed by the Secretary of the Treasury.
Seed of sugarbeet.
Barrels, grainbags, &c., used in exporting, admitted free of duty.
R. S., § 2505, 2d
SEC. 8. That on and after the date of the passage of this act, the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say:
Spurs and stilts used in the manufacture of earthen, stone, or crockery ware.
Seed of the sugar-beet.
SEC. 9. That barrels and grain-bags, the manufacture of the United States, when exported filled with American products, or exported empty and returned filled, with foreign products, may be returned to the United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury; and the provisions of this section shall apply to and include shooks, when returned as barrels or boxes as aforesaid.
SEC. 10. That where bullets and gunpowder, manufactured in the materials of cer- United States and put up in envelopes or shells in the form of cartridges, tain cartridges. such envelope or shell being made wholly or in part of domestic mateNOTE. (1) The provisions of the act of 1872, ch. 315 (17 Stat. L., 233), here referred to, are incorpo rated into Revised Statutes in the sections referred to in the margin.
R. S., § 3019.
rials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascer tained under such regulations as shall be prescribed by the Secretary of the Treasury:
Provided, That ten per centum on the amount of all drawbacks so Ten per cent. of allowed shall be retained for the use of the United States by the col- certain drawbacks to be retained. lectors paying such drawback respectively.
SEC. 11. That the oaths now required to be taken by subordinate Oaths of suborofficers of the customs may be taken before the collector of the customs dinate customsin the district in which they are appointed, or before any officer author whom and how officers, before ized to administer oaths generally; and the oaths shall be taken in taken. duplicate, one copy to be transmitted to the Commissioner of Customs, and the other to be filed with the collector of customs for the district in which the officer appointed acts.
R. S., § 2616.
And in default of taking such oath, or transmitting a certificate Penalty. thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdiction, to the use of the United States.
R. S., § 3148.
(Rep.) [SEC. 12. That each collector of internal revenue shall be Deputy collectauthorized to appoint, by an instrument in writing under his hand, as ors, appointment, compensation, many deputies as he may think proper, to be by him compensated for bond, and action their services; to revoke any such appointment, giving such notice thereon. thereof as the Commissioner of Internal Revenue may prescribe; and to require and accept bonds or other securities from such deputy; and actions upon such bonds may be brought in any appropriate district or ch. circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is, by law, vested in the collector himself; But each collector shall, in every respect, be responsible both to the Responsibility United States and to individuals, as the case may be, for all moneys collected, and for every act done, or neglected to be done, by any of his deputies while acting as such.]
(Rep.) [SEC. 13. That there shall be further paid, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business; but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector:
3 Dillon, 284. 15 C. Cls., 446. authority of.
of collector for.
have allowances for certain expenditures.
R. S., § 3145. Substitute. 1879, March 1, ch. 125, § 2.
and further allowance in certain
Provided, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in 15 C. Cls., 446. which, from the territorial extent of the district, or from the amount of Warden, Hedrick internal duties collected, it may seem just to make such allowances; but and Landrum cases, no such allowance shall be made except within one year after such serv. 16 C. Cls., ices are rendered.
But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year;
- total compensa
tion of, limited.
R. S., § 3145.
- not entitled to
And no collector shall be entitled to any portion of the salary pertaining to the office unless such collector shall have been confirmed by the salary unless conSenate, except in cases of commissions to fill vacancies which may have firmed, except, &c, happened by death or resignation during the recess of the Senate.]
Oct. 1, 1875.
Unused stamps SEC. 14. (Rep.) [That the existing provisions of law for the redempfor taxes; re- tion of, or allowance for, internal-revenue documentary stamps, the use pealed; not redeemable after of which has been rendered unnecessary by the repeal of the taxes for the payment of which such stamps were provided, shall apply only to such of said stamps as shall be presented to the Commissioner of Internal Revenue for allowance or redemption before the first day of October, eighteen hundred and seventy-five; and no allowance, redemption, or refunding on account of such of the aforesaid stamps as shall not be so presented to the said Commissioner prior to the date last mentioned shall be thereafter made.]
R. S., § 3426. Repeated by 1876, July 12, ch. 181.
Check, draft, or
SEC. 15. That the words "bank-check, draft, or order for the payment der, or voucher, of any sum of money whatsoever, drawn upon any bank, banker, or &c., to be stamped. trust-company, at sight or on demand, two cents", in Schedule B of the R. S., § 1875, March 3, act (2) of June thirtieth, eighteen hundred and sixty-four, be, and the ch. 127, § 6. same is hereby, stricken out, and the following paragraph inserted in lieu thereof:
"Bank-check, draft, order, or voucher for the payment of any sum of money whatsoever, drawn upon any bank, banker, or trust-company, two cents."
Rectifiers, liquor- SEC. 16. That any person who shall carry on the business of a rectifier, dealers, &c., car- wholesale liquor-dealer, retail liquor-dealer, wholesale dealer in maltrying on business liquors, retail dealer in malt-liquors, or manufacturer of stills, without without paying having paid the special tax as required by law, or who shall carry on
R. S., § 3242.
the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall, for every such offense, be fined not less than one hundred dollars nor more than five thousand dollars and imprisoned not less than thirty days nor more than two years.
And all distilled spirits or wines, and all stills or other apparatus, fit or intending (3) to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States.
Affixing imita- SEC. 17. That if any person shall affix, or cause to be affixed, to or tion stamps on upon any cask or package containing, or intended to contain, distilled packages of dis- spirits, any imitation stamp or other engraved, printed, stamped, or photilled spirits; pen- tographed label, device, or token, whether the same be designed as a
trade mark, caution notice, caution, or otherwise, and which shall be in the similitude or likeness of, or shall have the resemblance or general appearance of, any internal revenue stamp required by law to be affixed to or upon any cask or package containing distilled spirits, he shall, for each offense, be liable to a penalty of one hundred dollars, and, on conviction, shall be fined not more than one thousand dollars, and imprisoned not more than three years, and the cask or package with its contents shall be forfeited to the United States.
(Rep.) SEC. 18. [That retail dealers in liquors shall pay twenty-five NOTES.-(2) The provisions of the act of 1864, ch. 173 (13 Stat. L., 298), here referred to, are incorporated into Revised Statutes in the sections referred to in the margin. (3) So written on the roll.
on retail liquor
dollars. Every person who sells, or offers for sale, foreign or domestic
Wholesale liquor dealers shall each pay one hundred dollars. Every -on wholesale person who sells, or offers for sale, foreign or domestic distilled spirits, liquor-dealers. wines, or malt liquors, otherwise than as hereinafter provided, in quan
tities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer.
Distiller not sub
But no distiller, who has given the required bond, and who sells only distilled spirits of his own production at the place of manufacture in the ject to dealers' tax. original packages to which the tax stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales. Retail dealers in malt liquors shall pay twenty dollars. Every person Special tax on who sells, or offers for sale, malt liquors in less quantities than five gal- retail dealers in malt-liquors. lons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors.
Wholesale dealers in malt liquors shall pay fifty dollars. Every person who sells, or offers for sale, malt liquors in quantities of not less dealers in maltthan five gallons at one time, but who does not deal in spirituous liquors, liquors. shall be regarded as a wholesale dealer in malt liquors:
Brewer not sub
Provided, That no brewer shall be required to pay a special tax as a wholesale dealer by reason of selling in the original stamped packages, ject to dealers' tax. whether at the place of manufacture or elsewhere, malt liquors manufactured by him:
ers under certain
Provided further, That any assessments of additional special tax against Refunding taxes wholesale liquor dealers or retail liquor dealers, or against brewers for paid by liquorselling malt liquors of their own production at the place of manufacture dealers and brewin the original casks or packages, made by reason of an amendment to repealed provissection fifty-nine of the internal revenue act approved July twentieth, ions. eighteen hundred and sixty-eight, as amended by section thirteen of the 1868, ch. 186, § act approved June sixth, eighteen hundred and seventy-two, further 9 (15 Stat. L., amending said section fifty-nine by striking out the words "malt liquor," 1869, ch. 18, § 1 "malt liquors," "brewer," and "malt liquors" in the three several para- (16 Stat. L., 42). graphs in which they occur, shall be, on proper proofs, remitted; and 1872, ch. 315, § 13 (17 Stat. L., if such assessments have been paid, the amounts so paid shall be, on 244). proper proofs, refunded by the Commissioner of Internal Revenue.] SEC. 19. That every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, shall pay a tax of ten per centum on the amount of their own notes used for circulation and paid out by them.
R. S., § 3244.
Tax of ten per cent, on notes used for circulation, except national-bank notes.
1875, March 3, ch. 167. and on notes of other persons, &c., so used and paid out.
R. S., §§ 3408, 3412, 3413. 16 Opin. Att'y-Gen., 341. SEC. 20. That every such person, firm, association, corporation, State bank, or State banking association, and also every national banking association, shall pay a like tax of ten per centum on the amount of notes of any person, firm, association other than a national banking associa tion, or of any corporation, State bank, or State banking association, or 3412, 3413. of any town, city, or municipal corporation, used for circulation and paid out by them.
R. S., §§ 3408,
used or paid out to
SEC. 21. That the amount of such circulating notes, and of the tax Returns of due thereon, shall be returned, and the tax paid at the same time, and amount of notes so in the same manner, and with like penalties for failure to return and pay be made. the same, as provided by law for the return and payment of taxes on R. S., § 3414, deposits, capital, and circulation, imposed by the existing provisions of 3415. internal revenue law.
16 Opin. Att'yGen., 341.
SEC. 22. That hereafter nothing contained in the internal revenue laws shall be construed so as to authorize the imposition of any stamp pared by druggists tax upon any medicinal articles prepared by any manufacturing chemist, according to dispharmaceutist, or druggist, in accordance with a formula published in pensatory, &c., exempt from stamp any standard dispensatory or pharmacopoeia in common use by physi- tax. cians and apothecaries, or in any pharmaceutical journal issued by any R. S., § 3436. incorporated college of pharmacy, when such formula and where found