Removal without from any such box, shall be fined fifty dollars for each box in respect to which such offense is committed." That section thirty-three hundred and ninety-seven be, and the same boxing, stamping, is hereby, amended by striking out all after the said number, and substituting therefor the following: &c., cigars. Substitute for R. S., § 3397. - forfeiture. -penalty for same. [R. S., § 3397.] "Whenever any cigars are removed from any manufactory, or place where cigars are made, without being packed in boxes as required by the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, indenting, burning, or impressing into cach box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and the State, or without properly affixing thereon and canceling the stamp denoting the tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. Penalty for pack- And every person who packs cigars in any box bearing a false or ing in boxes hav- fraudulent or counterfeit stamp, or who affixes to any box containing ing false or fraudulent stamps, re- cigars a stamp in the similitude or likeness of any stamp required to be moving stamps, used by the laws of the United States, whether the same be a customs using removed or internal revenue stamp, or who buys, receives, or has in his possession stamps, &c. Cigars exported exempt from internal-revenue tax. R. S., § 3393. Redemption of rendered useless, any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or permits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provided, That cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, shall be exempt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three of the Revised Statutes, requiring a label to be affixed to each box." STAMPS. SEC. 17. That the Revised Statutes be amended as follows, namely: That section thirty-four hundred and twenty-six be amended by striking out all after the said number, and substituting therefor the following: [R. S., § 3426.] "The Commissioner of Internal Revenue may, upon reand refund for ceipt of satisfactory evidence of the facts, make allowance for or redeem stamps spoiled, such of the stamps issued under the provisions of this title, or of any inor where tax is ex- ternal revenue act, as may have been spoiled, destroyed, or rendered usecessive in amount, less or unfit for the purpose intended, or for which the owner may have or wrongfully col no use, or which, through mistake, may have been improperly or unneclected, &c. Substitute for essarily used, or where the rates or duties represented thereby have been R. S., § 3426. excessive in amount, paid in error, or in any manner wrongfully collected; 11 Ct. Cls., 659. and such allowance or redemption shall be made either by giving other 96 U. S., 567. stamps in lieu of the stamps so allowed for or redeemed, or by refunding 13 Ct. Cls., 365. the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; But no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be so returned: Provided, That nothing herein shall be held as authorizing redemp- Redemption, &c., tion of, or allowance for, any of the stamps allowance for which is pro- apply to docuof stamps, not to hibited by the provisions of 'An act relative to the redemption of un- mentary stamps, used stamps', approved July twelfth, eighteen hundred and seventy- except, &c. six". 1876, July 12, ch. 181. "That claims for allowance on account of stamps arising under section -no allowance to thirty-four hundred and twenty-six of the Revised Statutes as restricted be made for stamps by "an act relative to the redemption of unused stamps, approved July not presented within three years twelfth eighteen hundred and seventy-six, may be allowed, if presented after purchase. within three years after the purchase of said stamps from the govern- R. S., §§ 3426, ment, or a government agent for the sale of stamps, and not otherwise: 3689. 1876, July 12, ch. 181. Provided, That no existing claim for the redemption of or allowance nor for certain for any internal-revenue stamps other than the two-cent documentary stamps after stamps shall be allowed, unless presented within one year from the date March 1, 1881. of the passage of this act: Provided further, That from and after June thirtieth, eighteen hun nor for other dred and seventy-nine, no allowance shall be made, in any manner, for documentary documentary stamps other than those of the denomination of two cents." stamps after June 30, 1879. That section thirty-four hundred and twenty-nine be amended by Penalties for striking out all after the said number, and substituting therefor the fol- counterfeiting, lowing: &c., or fraudu lently using, &c., stamps, dies, plates, &c. Substitute for R. S., § 3429. [R. S., § 3429.] "If any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, which shall have been provided, or may hereafter be provided, made, or used in pursuance of the provisions of this chapter, or of any previous provisions of law on the same subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, upon any paper, or shall stamp or mark, or cause or procure to be stamped or marked, any paper, with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed, or any part thereof; Or if any person shall utter, or sell, or expose to sale, any paper, for uttering article, or thing, having thereupon the impression of any such counter. counterfeit feited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; Or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; - for using same. remov Or if any person shall fraudulently cut, tear, or remove, or cause or for fraudulently procure to be cut, torn, or removed, the impression of any stamp, die, cutting, plate, or other instrument, which shall have been provided, made, or ing, &c., stamps. used in pursuance of this chapter, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; Or if any person shall fraudulently use, join, fix, or place, or cause to for fraudulently be used, joined, fixed, or placed, to, with, or upon any paper, or any using removed instrument or writing charged or chargeable with any of the taxes stamps. hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; Penalty for re- Or if any person shall willfully remove or cause to be removed, alter moving, altering, or cause to be altered, the canceling or defacing marks on any adhesive &c., canceling marks. stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; -for having in possession washed or altered stamps. Prima-facie evi dence of washing, restoring, &c. Export drawback Substitute for -evidence of payment of tax and amount; how furnished. -form of certificates for. Commissioner Or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any article, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps, and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. And the fact that any adhesive stamp so bought, sold, offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing, charged with taxes imposed by law, in violation of the provisions of this section." That section thirty-four hundred and forty-one be amended by striking out all after the said number, and substituting therefor the following: [R. S., § 3441.] "There shall be an allowance of drawback on fermented liquors and on all articles mentioned in Schedule A, on which any internal tax shall have been paid, except lucifer or friction matches, cigar-lights, and wax-tapers, equal in amount to the tax paid thereon, and no more, when exported, to be paid by the warrant of the Secre tary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provided, That no allowance of drawback shall be made for any such articles exported prior to March thirty-first, eighteen hundred and sixtyeight. The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by the Commissioner, under the direction of the Secretary of the Treasury. And the said Secretary may make such regulations with regard to the form of certificates of drawback, and the issuing thereof, as he may deem necessary." SEC. 18. That section thirty-four hundred and forty-six of the Revised may establish and Statutes of the United States be, and the same is hereby, amended so change form of as to read as follows: stamps, prescribe manner of attach. ing, protecting, re- [R. S.] "SEC 3446. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relat 16 Opin. Att'y- ing to internal revenue. Gen., 444. Such stamps shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as he, with the approval of the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, fines, and forfeitures now provided by law relating to internal-revenue stamps shall apply to and have full force and effect in relation to any and all stamps which may or shall be so established by the Commissioner of Internal Revenue": Provided, Such stamps or device or instrument or means of removal or obliteration, shall entail no additional expense upon the persons required to affix or use the same. SEC. 19. [R. S., § 3430.] That the proviso to section thirty-four hundred, Matches, cigarlights, wax-tapers, and thirty of the Revised Statutes is hereby amended to read as follows: medicines, per"Provided, That lucifer or friction matches, and cigar-lights, and wax- fumery, playingtapers, and all articles upon which a tax is imposed by law, as enumer- cards, &c., may be ated and mentioned in Schedule A following section thirty-four hundred removed from manufactory for export and thirty-seven of the Revised Statutes, may be removed from the without payment place of manufacture for export to a foreign country, without payment of tax. of tax, or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe." R. S., § 3430. SEC. 20. (Rep.) [That under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Com- ufacture of permissioner of Internal Revenue, any manufacturer of perfumery, medi- fumery, &c., cines, or preparations for export, manufacturing the same in a duly con- warehouse, for exstituted manufacturing warehouse, shall be authorized to withdraw, port, may be withoriginal packages from any distillery-warehouse, so much alcohol as he may require for the said purpose, without the payment of the internalrevenue tax thereon.] in drawn from distil lery without payment of tax. R. S., § 3433. For substitute, see 1880, May 28, ch. 108, § 14. Gallon, as used nue laws, defined. 16 Opin. Att'y Bank-tax not to SEC. 21. That the word "gallon", wherever used in the internal-revenue law, relating to beer, lager-beer, ale, porter, and other similar fer- in internal-revemented liquors, shall be held and taken to mean a wine-gallon, the liquid measure containing two hundred and thirty-one cubic inches. SEC. 22. That whenever and after any bank has ceased to do business Gen., 361. by reason of insolvency or bankruptcy, no tax shall be assessed or col- be assessed on lected, or paid into the Treasury of the United States, on account of banks ceasing to do such bank, which shall diminish the assets thereof necessary for the full business on acpayment of all its depositors; and such tax shall be abated from such count of insolvency in certain cases; national banks as are found by the Comptroller of the Currency to be insolvent; abatement, &c., of tax. R. S., §§ 3407 And the Commissioner of Internal Revenue, when the facts shall so appear to him, is authorized to remit so much of said tax against insolv- 3417, 5214. ent State and savings banks as shall be found to affect the claims of their depositors. not to be taxed. That in making further collections of internal-revenue taxes on bank Certain deposits deposits, no savings bank, recognized as such by the laws of its State, heretofore received and having no capital stock, shall, on account of mercantile or business by savings-banks deposits heretofore received, upon which no interest has been allowed R. S, § 3408. to the parties making such deposits, be denied the exemptions allowed 1874, June 18, ch. to savings-banks having no capital stock, and doing no other business 304. than receiving deposits to be loaned or invested for the sole benefit of the parties making such deposits, without profit or compensation to the banks, if such bank has paid the lawful tax upon the entire average amount of such business or mercantile deposits; But nothing in this section shall be construed to extend said exemptions to deposits hereafter made, or in any way to affect the liability of such deposits to taxation. [R. S., § 3408.] That section thirty-four hundred and eight of the Revised Statutes be amended by striking out all after the thirtieth line and inserting the following: 1874, June 22, ch. 399. Savings-banks exempt from cer tain other taxation. Substitute for part R. S., § 3408. 1874, June 18, ch. 304. June 22, ch. 399. "Associations or companies known as provident institutions, savingsbanks, savings-funds, or savings institutions doing no other business of than receiving and loaning or investing savings deposits shall be exempt from tax on so much of such deposits as they have invested in securities of the United States, and on two thousand dollars of savings deposits and nothing in excess thereof, made in the name of and belonging to any one person. 15 Blatch., 398. That all laws and parts of laws inconsistent with the provisions of Repeal. this section, be, and the same are hereby repealed. References in SEC. 23. That wherever in any of the foregoing sections of this act this to Revised the Revised Statutes are referred to, it shall be held to mean the "edition of eighteen hundred and seventy-eight". [March 1, 1879.] Statutes mean the second edition. CHAPTER 170. March 3, 1879. 20 Stat. L., 352. Deposits made AN ACT TO AMEND SECTION TWENTY FOUR HUNDRED AND THREE OF THE REVISED Be it enacted, &c., That section twenty-four hundred and three of the for public surveys Revised Statutes of the United States be, and is hereby, amended so as to go in part pay- to read as follows: ment of lands, or certificate may be SEC. 2403. Where settlers make deposits in accordance with the proassigned and used visions of section twenty-four hundred and one, the amount so deposin payment of ited shall go in part payment for their land situated in the townships, lands. the surveying of which is paid for out of such deposits; or the certificates issued for such deposits may be assigned by indorsement, and be received in payment for any public lands of the United States entered by settlers under the pre-emption and homestead laws of the United States, and not otherwise. [March 3, 1879.] March 3, 1879. 20 Stat. L., 352. grants. CHAPTER 171. AN ACT GRANTING LANDS TO THE STATE OF MINNESOTA IN LIEU OF CERTAIN LANDS Lands granted to Minnesota in lieu of former to be selected within three years. Lands granted Be it enacted, &c., That there be, and hereby are, granted to the State to Minnesota in of Minnesota, to be selected by the governor of said State, twenty-four lieu of former sections of land, out of any public lands of the United States not other1857, ch. 60, § 5 wise appropriated, in lieu and instead of twenty-four sections of the (11 Stat. L., 167). land granted to said State of Minnesota by the fourth subdivision of section five of an act entitled "An act to authorize the people of the Territory of Minnesota to form a constitution and State government preparatory to their admission in the Union on an equal footing with the original States", approved February twenty-sixth, eighteen hundred and fifty-seven, and selected by said State, but which were subsequently otherwise disposed of by the United States, and to which the United States cannot make title to the said State of Minnesota : -to be selected Provided, That the lands herein granted shall be selected within three within three years. years, and from unoccupied lands of the United States lying within the State of Minnesota. [March 3, 1879.] March 3, 1879. 20 Stat. L., 353. Trusses; when to be furnished to CHAPTER 173. AN ACT TO AMEND THE ACT ENTITLED "AN ACT TO PROVIDE FOR FURNISHING HUNDRED AND SEVENTY-TWO. Trusses; when to be furnished to soldiers, petty--application for and purchase of; how made. officers, seamen, and Be it enacted, &c., That section one of the act entitled "An act to provide for furnishing trusses to disabled soldiers", approved May soldiers, petty-offi- twenty-eighth, eighteen hundred and seventy two, (1) be, and the same is hereby, amended so that said section shall read as follows: cers, seamen, and Substitute for NOTE.-(1) The act of 1872, ch. 228 (17 Stat. L., 164), here referred to, is incorporated into the Revised |