Page:United States Statutes at Large Volume 12.djvu/760

 730 THIRTY—SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. °¤‘ °l¤¤¤8l¤§ any fraudulent attempt to evade the duties on tobacco, so inspected, by mm"' changing in any manner the package or the marks 'thereon, shall be the same as are provided in relation to distilled spirits by existing laws. b6'l;°l;;°gd¤;:l¥ That manufactured tobacco may be removed from the place of manufacexpgm v ture for the purpose of being exported, after the quantity and guahty to be so removed shall have been ascertained by mspectron, accordmg·to the provisions of this act, upon and with the wriflten permission off gre cpllector or de ut collector of the district, wit out payment o e uties Bond, thereon pribvibus to such removal, the owner thereof having given bond to the United States, with sufficient sureties, in the manner and form and under regulations to be prescribed by the commissioner of internal revenue, and in at least double the amount of said duties to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond; and all the provisions relative to the exportatioln of distilled s irits in bond contained in the act to which this is an amen - ment, as far iis the same ma be applicable, shall be applied to the expor- Prcvtso. tation of tobacco in bond: Provided, however, That nothing herein contained shall be considered to apply to snuff; line-cut tobacco, or cigars. prev.-back, Sec. 35. And be it further enacted, That the evidence of exportation ue to heme; 0; to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required A”*°» P- 488· to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as Bureau of ex- the Secretary of the Treasury may prescribe; that the bureau in charge Wg; Q5 1,;:: of exports for the benefit of drawback under the acts as aforesaid at the charge, port of New York, (aud at such other ports as the Secretary of the Treasury may designate,) shall have charge of the same under the act to Power of head which this act is an amendment; that the head of such bureau shall be Qgebgifgufm °f invested with the authority and receive the emoluments of a deputy of the collector of customs; and that the said bureau shall, under the direction of the collector. of the custpms, embrace the supervision of all exports entitled to remission of duties, or to- drawback of dntnes paid, under the acts above mentioned ; the ascertaining and certifying such duties; the taking and cancellation of required bonds; the charge of all export entryi papers for; bepelitt og drpwlgack apld officers’ returns thereon, and of certi cates in roo o the an in¤· o such ex orts abroad : Provided P1‘¤Vi¤¤· That nothing hgrein contained shallobe construedpto change or modify the pxistingf modefof paying the drawbacks and debentures allowed by the aws be ore re erred to. V (jgllgcfpgtg 3,,,,, Sec. 36. And be it further enacted That the assistant treasurer of the B¤rSal;f<>;¤:g»N°_ United States at San Francisco is required, under such instructions as the ,,“d§, htm. Pm_ commissioner of internal revenue shall prescribe, to audit, allow, and pay the accounts for services of the collectors and assessors of California, Oregon, and Nevada Territory, subject to the revision of the said commxssioner. This acm, wks Sec. 37. And be it further enacted, That this act, except where other- West ¤¤ iw tm- wise indicated, shall take effect from and after its passage, and all °°g°’ ‘ acts and parts of acts repugnant to the provisions of this act be, and _ Saving ofex- the same are hereby, repealed: Provided, That the existing laws shall lmng l‘“”* extend to and be in force, as modified, for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and fpr the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, as fully and elfectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that efect, in the existing Dmwback on la.u§.E<éon§gin;d,c§1:;)d been mlserted in, and reenacted by, this act. mrdmsy sw. this Img tapes gage; _;`t;rf;rl;enacted, That from and after the date when . O, s a be an allowance or drawback on cordxals and other liquors manufactured wholly or in part of domestic spirits on
 * _‘::ag;°;0°§u_ to entitle to benefit of drawback under the act to provide internal revenue