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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:

Ten per cent. of

Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the col- certain drawbacks lectors paying such drawback respectively.

to be retained,

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 customsofficers, before in the district in which they are appointed, or before any officer author- whom and how ized to administer oaths generally; and the oaths shall be taken in taken. duplicate, one copy to be transmitted to the Commissioner of Customs, R. S., § 2616. and the other to be filed with the collector of customs for the district in which the officer appointed acts.

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.

INTERNAL REVENUE.

R. S., § 3148.
Substitute.
1879, March 1,

3 Dillon, 284.
15 C. Cls., 446.
authority of.

(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. 125, § 2. 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 Collectors to thereof has been rendered to and approved by the proper officers of the have allowances for certain expendTreasury, to each collector, his necessary and reasonable charges for itures. 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:

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 which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowances; but no such allowance shall be made except within one year after such services are rendered.

But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year;

of collector for.

R. S., § 3145.
Substitute.
1879, March 1,

and further allowance in certain

cases.

15 C. Cls., 446. Warden, Hedrick and Landrum cases, 16 C. Cls.,

- total compensation of, limited. R. S., § 3145.

And no collector shall be entitled to any portion of the salary pertain--not entitled to ing 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. Repealed 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., § 3418. 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, liquorSEC. 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

special tax.

-

- penalty.

R. S., § 3242.

-spirits, stills, &c., in such case

forfeited.

R. S., § 3242.

alty.
R. S., § 3326.

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; pentographed 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.

Special taxes.
2 Lowell, 466.
R. S., § 3244.
Substitute, 1879,
March 1, ch. 125, § 4.

(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.

dollars. Every person who sells, or offers for sale, foreign or domestic on retail liquordistilled spirits, wines, or malt liquors, otherwise than as hereinafter dealers. provided, in less quantities than five wine gallons at the same time, shall

be regarded as a retail dealer in liquors.

on wholesale

Wholesale liquor dealers shall each pay one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, liquor-dealers. wines, or malt liquors, otherwise than as hereinafter provided, in quantities 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 who sells, or offers for sale, malt liquors in less quantities than five gal- retail dealers in lons at one time, but who does not deal in spirituous liquors, shall be malt-liquors. regarded as a retail dealer in malt liquors.

Special tax on

- on wholesale

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:

Refunding taxes paid by liquor

dealers and brewers under certain

R. S., § 3244.

Provided further, That any assessments of additional special tax against wholesale liquor dealers or retail liquor dealers, or against brewers for selling malt liquors of their own production at the place of manufacture in 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, § 59 (15 Stat. L., act approved June sixth, eighteen hundred and seventy-two, further 150). 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 Tax of ten per associations, and every corporation, State bank, or State banking asso- cent. on notes used ciation, shall pay a tax of ten per centum on the amount of their own for circulation, except national-bank notes used for circulation and paid out by them. notes. R. S., §§ 3408, 3412, 3413. 16 Opin. Att'y-Gen., 341. 1875, March 3, ch. 167. SEC. 20. That every such person, firm, association, corporation, State bank, or State banking association, and also every national banking as sociation, 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 of any town, city, or municipal corporation, used for circulation and paid out by them.

and on notes of other persons, &c.,

so used and paid

out.

R. S., §§ 3408, 3412, 3413.

Returns of

SEC. 21. That the amount of such circulating notes, and of the tax due thereon, shall be returned, and the tax paid at the same time, and amount of notes so used or paid out to 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. Medicines pre

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 empt from stamp any standard dispensatory or pharmacopoeia in common use by physi- tax. cians and apothecaries, or in any pharmaceutical journal issued by any incorporated college of pharmacy, when such formula and where found

R. S., § 3436.

Medicines ex

shall be distinctly referred to on the printed label attached to such article, and no proprietary interest therein is claimed.

Neither shall any stamp be required when the formula of any mediciempt from tax nal preparation shall be printed on the label attached to such article when formula is where no proprietorship in such preparation shall be claimed.

printed on prepa

ration.

nal-revenue offi

Laws imposing SEC. 23. That all acts and parts of acts imposing fines, penalties, or penalties on inter- other punishment for offenses committed by an internal revenue officer cers; to what offi- or other officer of the Department of the Treasury of the United States, cers to apply. or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money..

Manufacturers

SEC. 24. That whenever any manufacturer of tobacco shall desire to of tobacco remov- withdraw the same from his factory for exportation under existing laws, ing same for export may give such manufacturer may, at his option, in lieu of executing an export transportation bond, as now provided by law, give a transportation bond, with surebond instead of ex- ties satisfactory to the collector of internal revenue, and under such port bond. rules and regulations as the Commissioner of Internal Revenue, with R. 3001, the approval of the Secretary of the Treasury, may prescribe, conditioned 3385, 3386. 1879, March 1, for the due delivery thereof on board ship at a port of exportation to be ch. 125, § 16. named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported.

- to file export entry.

- to give bond to export.

He shall, after the quantity and description of tobacco have been verified by the inspector, file with the collector of the port an export entry verified by affidavit.

He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States.

Collector of port And upon the lading of such tobacco, the collector of the port, after to transmit clear- proper bonds for the exportation of the same have been completed by ance certificate, the exporter or owner at the port of shipment thereof, shall transmit to &c., to collector of internal revenue, the collector of internal revenue of the district from which the said tobacco was withdrawn for exportation, a clearance certificate and a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof.

&c.

Cancellation of

Upon the receipt of the certificate and report, and upon payment of transportation tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond.

bond.

of export bond.

The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled upon the presentation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same was lost at sea without fault or neglect of the owner or exporter thereof.

Fraudulently SEC. 25. That if any person or persons shall fraudulently claim or claiming draw- seek to obtain an allowance or drawback of duties on any manufactured back on manufactured tobacco; tobacco, or shall fraudulently claim any greater allowance or drawback how punished. thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to 1879, March 1, be obtained, or the sum of five hundred dollars, at the election of the ch. 125, § 16. Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws.

R. S., § 3386.

SEC. 26. That the time limited for the redemption of direct tax lands Lands held by by the act entitled "An act to provide for the redemption and sale of United States under direct-tax sales lands held by the United States under the several acts levying direct may be redeemed taxes, and for other purposes," approved June eighth, eighteen hundred before June 8, 1875, and seventy-two, be, and the same is hereby, extended for the period of and if not reone year from June eighth, eighteen hundred and seventy-four, at the deemed to be sold. 1872, ch. 337 (17 expiration of which time the Commissioner of Internal Revenue shall Stat. L., 330). proceed to sell the lands as provided by section four of said act. [Feb. 1874, June 23, ruary 8, 1875.]

ch. 466.

CHAPTER 41.

AN ACT TO AMEND SECTION TWO THOUSAND THREE HUNDRED AND TWENTY-FOUR OF
THE REVISED STATUTES, RELATING TO THE DEVELOPMENT OF THE MINING-RE-
SOURCES OF THE UNITED STATES.

Moneys expended on tunnels for mining purposes to be deemed expended on lode.

Feb. 11, 1875. 18 Stat. L., 315.

Moneys expend

Be it enacted, &c., (1) That section two thousand three hundred and twenty-four of the revised statutes, be, and the same is hereby, amended ed on tunnels for mining purposes so that where a person or company has or may run a tunnel for the pur- to be deemed exposes of developing a lode or lodes, owned by said person or company, pended on lode. the money so expended in said tunnel shall be taken and considered as R. S., § 2324. expended on said lode or lodes, whether located prior to or since the passage of said act; and such person or company shall not be required to perform work on the surface of said lode or lodes in order to hold the

same as required by said act. [February 11, 1875.]

NOTE.—(1) This act is incorporated in the second edition of the Revised Statutes at the end of § 2324.

CHAPTER 77.

AN ACT TO FACILITATE THE DISPOSITION OF CASES IN THE SUPREME COURT OF THE
UNITED STATES, AND FOR OTHER PURPOSES.

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[SECTION 1], That the circuit courts of the United States, in deciding causes of admiralty and maritime jurisdiction on the instance-side of the court, shall find the facts and the conclusions of law upon which it renders its judgments or decrees, and shall state the facts and conclusions of law separately.

Feb. 16, 1875. 18 Stat. L.,

315.

In admiralty cases court to find facts and law separately.

R. S., § 631. 14 Blatch., 226, 274; 102 U. S., 218; 98 Ú. S., 440.

Jury may try issues of fact by con

And in finding the facts, as before provided, said court may, upon the consent of the parties who shall have appeared and put any matter of fact in issue, and subject to such general rules in the premises as shall be made and provided from time to time, impanel a jury of not less than sent of parties. five and not more than twelve persons, to whom shall be submitted the issues of fact in such cause, under the direction of the court, as in cases at common law.

And the finding of such jury, unless set aside for lawful cause, shall be entered of record, and stand as the finding of the court, upon which judgment shall be entered according to law.

The review of the judgments and decrees entered upon such findings. by the Supreme Court, upon appeal, shall be limited to a determination of the questions of law arising upon the record, and to such rulings of the circuit court, excepted to at the time, as may be presented by a bill of exceptions, prepared as in actions at law.

Review by Supreme Court on such findings. R. S., § 693.

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