and stamped as provided by this act, shall, on conviction thereof, be fined not less than five hundred dollars nor more than five thousand dollars, and impris oned not less than six months nor more than two years.

575c. SECTION 96. If any distiller, rectifier, wholesale liquor dealer, compounder of liquors, or manufacturer of tobacco or cigars, shall knowingly and wilfully omit, neglect, or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do any thing by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be a distiller, rectifier, wholesale liquor dealer, or compounder of liquors, all distilled spirits or liquors owned by him, or in which he has any interest as owner, and if he be a manufacturer of tobacco or cigars, all tobacco or cigars found in his manufactory shall be forfeited to the United States.

576. SECTION 98. If any officer or agent appointed and acting under the authority of any revenue law of the United States shall be guilty of any extortion or wilful oppression, under color of law; or shall knowingly demand other or greater sums than shall be authorized by law; or shall receive any fee, compensation, or reward for the performance of any duty, except as by law prescribed; or shall wilfully neglect to perform any of the duties enjoined on him by law; or shall conspire or collude with any other person to defraud the United States; or shall make opportunity for any person to defraud the United States; or shall do, or omit to do, any act with intent to enable any other person to defraud the United States; or shall negligently or designedly permit any violation of the law by any other person; or shall make or sign any false entry in any book, or make or sign any false certificate or return in any case where he is by law or regulation required to make any entry, certificate, or return; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the Commissioner of Internal Revenue; or shall demand, or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall, on conviction, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. And one half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution.

577. SECTION 99. Any person who shall simulate or falsely or fraudulently execute or sign any bond, permit, entry, or other document required by the provisions of this act, or by any regulation made in pursuance thereof, or who shall procure the same to be falsely or fraudulently executed; or who shall advise, aid in, or connive at the execution thereof, shall, on conviction, be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited.

FEBRUARY 19, 1869.

(U. S. STATUTES AT LARGE, VOL. XV, p. 271.)

CHAP. XXXV.-An Act to authorize the Importation of Machinery, fo. Repair only, free of Duty.

578. Machinery for repair* may be imported into the United States without payment of duty, under bond to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired; and the Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.

FEBRUARY 24, 1869.

(U. S. STATUTES AT LARGE, VOL. XV, p. 274.)

CHAP. XLV.-An Act regulating the Duties on imported Copper, and Copper Ores. 579. From and after the passage of this act, in lieu of the duties hereto fore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the articles herein enumerated and provided for, imported from foreign countries, the following specified duties and rates of duty, that is to say: On all copper imported in the form of ores, three cents on each pound of fine copper contained therein; on all regulus of copper, and on all black or coarse copper, four cents on cach pound of fine copper contained therein; on all old copper, fit only for remanufacture, four cents per pound; on all copper in plates, bars, ingots, pigs, and in other forms not manufactured or herein enumerated, including [sulphate of copper or blue vitriol, five cents per pound] (732), on copper in rolled plates called braziers' copper, sheets, rods, pipes, and copper bottoms, [eyelets] (594,) and all manufactures of copper, or of which copper shall be a component of chief value,† not otherwise herein provided for, forty-five per centum ad valorem: Provided, That the increased duty imposed by this act shall not apply to any of the articles therein enumerated which shall have been in course of transit to the United States, and actually on shipboard on the nineteenth of January, eighteen hundred and sixty-nine.

APRIL 10, 1869.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 41.)

CHAP. XVIII.—An Act to amend an Act entitled "An Act imposing Taxes on distilled Spirits and Tobacco, and for other Purposes," approved July twentieth, eighteen hundred and sixty eight.

580. SECTION 3. Any person having in his possession any tobacco, snuff, or cigars, manufactured and sold or removed from the manufactory, or from any place where tobacco, snuff, or cigars are made, since July twentieth, eighteen hundred and sixty-eight, or any person having in his possession cigars imported from foreign countries since July twentieth, eighteen hundred and sixty-eight,

* See Dept Let, May 12, 1870, to collector of Portland, Me. Syn. Ser., 662.

+"Machinery manufactured wholly of iron, with the exception of an insignificant portion thereof, (say 1-28 part of its value,) which is of brass, is liable to duty at the rate of thirty-five per centum ad valorem, as a manufacture of iron. To constitute it subject to the rate of duty imposed on manufactures of copper, it must contain copper of more than fifty per centum in value of all the materials contained therein." (October 25, 1870, N. Y. Syn. Ser, 746.)

or withdrawn from a United States bonded warehouse since said date, such tobacco, snuff, and cigars, having been put up in packages, as prescribed in the act to which this act is an amendment, and all the other requirements of said act relating to tobacco, snuff, and cigars having been complied with, and who, on the first day of February, eighteen hundred and sixty-nine, filed with the assessor or assistant assessor of the district within which he resides, or has his place of business, the inventory required by the seventy-eighth and ninetyfourth sections of the act of July twentieth, eighteen hundred and sixty-eight, and who shall, prior to selling or offering such tobacco, snuff, or cigars for sale, affix and cancel proper internal revenue stamps, shall be entitled to have refunded to him an amount of tax previously paid thereon, equal to the value of the stamps affixed before sale as aforesaid; and the Commissioner of Internal Revenue shall be, and is hereby, authorized, on appeal to him, made, to refund and pay back a sum of money equal to the value of the stamps so affixed, upon satisfactory evidence submitted to him that the tobacco and snuff were actually manufactured and removed from the place of manufacture, and that the cigars were so manufactured and removed, or imported and withdrawn from a United States bonded warehouse, and the several rates of tax imposed on such goods by the act of July twentieth, eighteen hundred and sixty-eight as aforesaid assessed and paid, and that the claimant had in all respects complied with the internal revenue laws as far as they have been or may be applicable to such articles. The Commissioner of Internal Revenue is hereby authorized and empowered to prescribe such rules and regulations for carrying out the provisions of this section as in his judgment shall be deemed proper and necessary; and the commissioner may in any case, at his discretion, allow snuff and smoking tobacco manufactured prior to the twentieth of July, eighteen hundred and sixty-eight, not in wooden packages, to be stamped and sold in the original packages.

581. And the rate of duty on cigars imported prior to July twentieth, eighteen hundred and sixty-eight, and now remaining in bond, shall be the same as on cigars imported after that date.

JULY 14, 1870.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 262.)

CHAP. CCLV.-An Act to reduce Internal Taxes, and for other Purposes.

SECTION 21. After the thirty-first day of December, eighteen hundred and seventy, in lieu of the duties now imposed by law on the articles hereinafter enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid the following duties and rates of duties, that is

to say:

582. [On teas of all kinds, fifteen cents per pound (325, 700, 724); on coffee of all kinds, three cents per pound (192, 700, 724); on cacao, or cocoa, two cents per pound (180, 755); on cocoa leaves or shells, one cent per pound (180, 755); on ground or prepared cacao, or cocoa, five cents per pound, and on chocolate, seven cents per pound] (180, 233, 715.)

583. On all molasses, five cents per gallon (327); on tank-bottom sirup of sugar-cane juice, inelada, concentrated melada, and concentrated molasses,* one and one-half cents per pound (327.)

584. [On all raw or muscovado sugar not above number seven, Dutch standard in color, one and three-quarter cents per pound (326, 674); on all raw or muscovado sugar above number seven, Dutch standard in color, and on all other sugars not above number ten, Dutch standard in color, two cents per pound (326, 675); on all other sugars above number ten, Dutch standard in color, and not above

* Concentrated Molasses.-Under the act of 1846, the Department held that "the article imported under this designation, being brought by the process of manufacture to the point of crystallization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet sirup superior in quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is produced by boiling the melado to the point of crystallization." (Tr. Reg., p. 562.)

lumber thirteen, Dutch standard in color, two and one-quarter cents per pound (326, 676) on all other sugars above number thirteen, Dutch standard in color, and not above number sixteer, Dusch standard in color, two and three-quarter cents per pound (326, 678); on all other sugars above number sixteen Dutch standard in color, and not above number twenty, Dutch standard in color, three and one-quarter cents per pound (326, 679); on all sugar above number twenty, Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar, four cents per pound (326): Provided, That the Secretary of the Treasury shall, by regulations, prescribe and require that samples shall be taken by inspectors from the hogshead, box, or other package, in such a manner as to represent a true average of the contents of the package, and from a sufficient number of packages of the same mark in each and every invoice, so that the samples on which the classification is inade shall be a fair average in quality of the sugar imported under that mark, and the classification shall be adjudged on the entire mark accordingly; and the weights of sugar imported in casks or boxes shall be marked distinctly by the custom house weigher by scoring the figures indelibly on each package (326) : Provided, That all sirup of sugar, sirup of sugar-cane juice, melada, concentrated melada, or concentrated molasses, entered under the name of molasses, shall be forfeited to the United States] (327.)

585. On all wines* imported in casks, containing not more than twenty-two per centum of alcohol (328), and valued at not exceeding forty cents per gallon, twenty-five cents per gallon; valued at over forty cents, and not over one dollar per gallon, sixty cents per gallon; valued at over one dollar per gallon, one dollar per gallon, and in addition thereto twenty-five per centum ad valorem.†

586. On wines of all kinds, imported in bottles, and not otherwise herein. provided for, the same rate per gallon as wines imported in casks; but all bottles containing one quart or less than one quart, and more than one pint, shall be held to contain one quart, and all bottles containing one pint or less, shall be held to contain one pint, and shall pay in addition three cents for each bottle.

587. On champagne and all other sparkling wines, in bottles, six dollars per dozen bottles, containing each not more than one quart and more than one pint; and three dollars per dozen bottles, containing not more than one pint each, and more than one-half pint; and one dollar and fifty cents per dozen bottles, containing one-half piùt each, or less; and in bottles containing more than one quart each, shall pay, in addition to six dollars per dozen bottles, at the rate of two dollars per gallon on the quantity in excess of one quart per bottle: Provided, That any liquors containing more than twenty-two per centum of alcohol, which shall be entered under the name of wine, shall be forfeited to the United States: And provided further, That wines, brandy, and other spirituous liquors, imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package;§ and all such bottles shall pay an additional duty of three cents for each bottle; no allowance shall be made for breakage, unless such breakage is actually ascertained by count, and certified by a custom-house appraiser; and so much of section fiftynine of an act entitled "An act to regulate the collection of duties on imports and tonnage," approved March two, seventeen hundred and ninety-nine, as provided for allowance for leakage and breakage, is hereby repealed.

588. On brandy and on other spirits manufactured or distilled from grain or

See Department Letter of January 4, 1865, to collector at San Francisco, as to the inclusion of the cost of boxes, bottles, &c, in ascertaining the dutiable value of wines, and see notes to 516. See also Letter of July 26, 1866, to W. E. B. & Co., by which the assessment of the separate duty of two cents per bottle in addition, under the act of June 30, 1864, was affirmed.

In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and in the dutiable value of which the cost of bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part of the market value, and that the duty was properly assessed. (March 15, 1866. Phil.) Under the act of 1864, it was held that "the duty on champagne or sparkling wines in bottles,' is not exclusively specific; the same schedule which governs all other wines as provided for in section 2, governs 'champagne or sparkling wines in bottles; but a provision of the law directs that said wines shall not pay a less rate of duty than six dollars per dozen bottles, &c. Unquestionably, if the value justifies it, they must pay more." (Dec. 13, 164, W. & C., Attys.)

†This ad valorem duty of 25 per centum accrues only on such wines as are valued at over $1 per gallon. (Dec. 28, 1870. N. Y.)

This provision is held to apply only to wines of which original entry is made after the 1st day of January, 1871, and not to wines remaining in warehouse at that date. (Dec. 28, 1870. N. Y.)

Wines not in bottles could, under the act of July 28, 1866 (508), be imported in packages of any capacity whatever. (September 4, 1866, D. & Sons; also, January 21, 1867, P. H.'s Nephews.)

The importation of wines together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or package, is not prohibited by section 21, of the act of July 14, 1870, provided the package contain not less than one dozen bottles of liquor. (Feb. 15, 1871. Port Huron.)

other materials, and not otherwise* provided for, two dollars per proof gallon (328, 471): Provided, That each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits, and of wine or liquors of any kind imported, shall be the same as that which is defined in the second section of the "Act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twenty, eighteen hundred and sixty-eight (551.)†

589. On cordials, liqueurs, arrack, absinthe, kirschwasser, vermuth, ratafia, and other similar spirituous beverages, or bitters containing spirits, and not otherwise provided for, two dollars per proof gallon: Provided, That any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. (328, 329, 471, 508, 551.)§ 590. On pimento and on black, white, and red or Cayenne pepper, five cents per pound. (418.) On ground pimento and on ground pepper of all kinds, ten cents per pound. (418.)

591. [On ginger root, two cents per pound.] (211, 761.) [On ginger ground five cents per pound.] (211, 714.)

592. On cinnamon|| and on nutmegs, twenty cents per pound. (402, 416.) On mace, twenty-five cents per pound. (416.) On cloves, five cents per pound. (406.) On clove stems, three cents per pound. (406.) On cassia and cassia vera, ten cents per pound. (402.) On cassia buds and ground cassia, twenty cents per pound. On all other spices, twenty cents per pound; ground or prepared, thirty cents per pound. (100.)

593. On corsets, or manufactured cloth, woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for corsets, when valued

The word "herein," inserted January 30, 1871. (See 682.)

In a letter to the collector at Baltimore, dated February 24, 1871, the Department authorized the adoption of the "practice of stating in entries of distilled spirits the actual number of wine gallons, with the duty assessed thereon, according to the number of degrees proof, at four cents a degree of each gallon, instead of stating the number of proof gallons at two dollars per gallon."

But see circular of May 15, 1871, in which the Department directs that in future entries the notation of the proof of spirituous liquors shall conform to the scale of Tagliabue's hydrometer, as corrected and explained in his manual, placing proof spirits at one hundred degrees, instead of at fifty degrees according to Tralle. Under this rule the duty would of course be two cents a degree instead of four cents. (See also Oct. 23, 1871. Balt. Syn. Ser. 941.)

The following instructions, in reference to the branding or marking of imported distilled spirits in casks, are hereby issued for the future guidance of officers of the customs, and will be held by them to supersede all former regulations on the same subject, so far as they conflict therewith:

1st. Upon the landing of distilled spirits in casks upon the wharf, and the due examination thereof by the gauger, each cask shall be marked by him, or under his supervision, so as to show the name of the port, date of importation, rate of proof, and number of gallons contained therein.

2d. A record of these facts shall be made by the gauger who marks the casks, in a book to be furnished him by the surveyor, or other supervising officer, for that purpose. The records to be made at the time of marking, and the books, when full, to be placed on file at the custom-house, for reference whenever necessary. (Circular, April 30, 1872. Syn. Ser., 1112.)

Of"

a compound or preparation containing of alcohol about 90 per cent., and ten per cent. of castor oil and alkanet root," the Department held that "it is an unenumerated article, and by virtue of the 20th section of the act of August 30, 1842, it must pay duty according to the highest rate to which any of its component parts are liable," and affirmed "the decision of the collector in assessing duty on the said article at the rate of two and a half dollars per gallon for fifty degrees, and five cents for each additional degree, being the rates to which alcohol is liable." (June 18, 1866. A. C. B.) But this was under the acts of 1864 and 1865.

The article imported under the designation of "Essence of Red Beets," or "Essence of Vegetables," has been decided by the Department to be a "distilled spirit," and liable to duty as such; and if imported in packages of less capacity than prescribed by law, to become liable to forfeiture. (Tr. Reg., 1857, p. 566.) See also decision of December 5, 1862, New York, as to bond required of distillers, that not over thirty per cent of alcohol or proof spirits is used in the manufacture of cordials.

A "medical tincture," so called, which was found to be an alcoholic compound, of which alcohol formed the principal ingredient, was held to have been properly assessed at the rate of two and a half dollars per gallon of fifty degrees proof, and five cents for each degree above fifty. (February 2, 1867. S. & L.)

Under the act of July 28, 1866, (711,) cordials, if they were compounds or preparations, of which distilled spirits were a component part of chief value, were liable to forfeiture if imported in casks or packages of less capacity than thirty gallons. (September 4, 1866. A. W.)

Under Department's decision of October 9, 1865 (based on Circular No. 70, of June 23, 1852), none of the allowances specified in the 59th section of the act of March 2, 1799 (ante, 5b), were made on any merchandise subject to ad valorem duty. This rule is so far modified as to authorize the allowance for breakage specified in said section of law to be made on all liquors in bottles mentioned therein, irrespective of whether the duty chargeable thereon is specific or ad valorem. (May 11, 1870, N. Y. Syn. Series, 661.)

The word "herein," inserted January 30, 1871. (See 682.)

Spirituous liquors may be imported in packages of bottles containing not less than one dozen bottles in each package, in casks of a capacity of not less than 14 gallons, and in packages other than of bottles having a capacity of not less than 30 gallons.

The Department has decided to insist that hereafter the cask or package (other than of bottles) holding the liquor in immediate contact with its sides when imported, shall be of a capacity of not less than 14 gallons, or of 30 gal ons, according to the nature of the case. (July 18, 1871. R. L. Sp. Agt.)

This includes cinnamon chips. (August 19, 1870. Philadelphia.)