Page:United States Statutes at Large Volume 12.djvu/759

 THIRTY-SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. 729 ery upon which duties are assessed and paid, shall be exempt from duty; and all goods, wares, and merchandise, and articles made or manufactured from materials which have been subject to and upon which internal duties have been actually paid, or materials imported upon which duties have been paid, or upon which no duties are imposed by law, where the increased value of such goods, wares, and merchandise, and articles so made and manufactured, shall not exceed the amount of five per ceutum ad va.- Iorem, shall be, and hereby are, exempt from duty. Sec. 30. And be it further enacted, That on all cloths of silk, cotton, On certain or other material, dyed, printed, bleached, manufactured, or prepared into $thi;rf‘;§c;gal;;d other fabrics, which were removed from the place of manufacture prior to mths. the first of September, eighteen hundred and sixty-two, or which have A·n¢e,p.466. been or shall be imported, the duty or tax of three per centum shall be assessed only upon the increased value thereof: Provided, further, That Proviso. whenever the duty has been assessed, or assessed and collected at the full Duties ussevsed value thereof upon cloths of silk, cotton, or other material manufactured gg'; 2;;f;Q° and removed from the place of manufacture prior to the first of Septem- ` ber, eighteen hundred and sixty-two, or which were imported prior to the passage of this act, and which have been dyed, printed, bleached, manufactured, or otherwise prepared into other fabrics, since the said first of September, eighteen hundred and sixty-two, the commissioner of internal revenue, subject to the regulation of the Secretary of the Treasury, shall be, and he hereby is, authorized and directed to remit, refund, and pay back such proportion of said duties as were assessed upon the value of such cloths before the same were so dyed, printed, bleached, manufactured, or otherwise prepared. Sec. 31. And be it further enacted, That the commissioner of internal Duties illegally revenue, subject to the regulations of the Secretary of the Treasury, °°lg’°t:°dkm“Y b° .. . . pai ac. shall bc, and hereby 1s, authorized to remit, refund, and pay back all duties erroneously or illegally assessed or collected, and all judgments or sums of money recovered in any court against any collector or deputy collector tbr any duties or licenses paid under protest. Sec. 32. And be it further enacted, That manufacturers of lard oil, Manufncfrrrerq lubricating oil, and linsccd oil shall be subject to the provisions of the act g$;gi0';‘;d1"b"' to which this is an amendment, relating to distillers of spirituous liquors, and designed for the purpose of ascertaining the quantity produced, so Aww, p. 448. far as the same may, in the judgment of the commissioner of internal revenue, and under regulations to be prescribed by him, be deemed necessary. Suc. 33. And be it further enacted, That the provisions of the act to Producers of which this act is un amendment, in relation to returns by manufacturers,  *;;*;*;;*8 and the payment and collection of duties upon manufactured articles, pmvgsiom, as enumerated in section seventy-tive of said act, shall be, and hereby are, ¤¤¤¤¤f¤<=¢¤¤*¤- made applicable to the producers of articles which are also mentioned in AHM, p- 462- said section, and on which taxes are lcvicd. Sec. 34. And be it further enacted, That there shall be designated by Inspectors of the collector in every district where the same may be necessary one or ;*g%;;*£°*“’°d more inspectors of manufactured tobacco, who shall take an oath faithfully Oath: no perlbrm their duties in such form as the commissioner of internal revenue shall prescribe, and who shall be entitled to receive such fees Fm, as may be fixed and prescribed by said commissioner. And all manu- Lranufuctured facturcd tobacco shall, before the same is used or removed for consump- :g;’“;§;$° ba tion or sale, be inspected and weighed by an inspector, designated as p ' aforesaid, who shall mark upon the box or other package containing such Ame, p. 463. tobacco, in a manner to be prescribed by said commissioner, the quality and weight of the contents of such package, with the date of inspection, andthe name of the inspector. The fees of such inspector shall in all F¤¢S,h¢>Wp¤id· 03888 be paid by the owner of the tobacco so inspected and weighed. The penalties for penalties for the fraudulent marking of any package of tobacco, and for fraudplently von. xx:. Pun. - 92 marking