Page:United States Statutes at Large Volume 15.djvu/189

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 157 shall be emptied, the stamped portion thereof shall be destroyed by the 0* ¤¤}¤H`» 8*6 person in whose hands the same may be. And any person who shall gg3i;? mw wilfully neglect or refuse so to do shall, for each such offence, on c0nvic~ be do2tro§ed. tion, be fined lilly dollars, and imprisoned not less than ten days nor more Pf“"l°£‘”°f than six months. And any person who shall sell or give away, or who naasigyygnibr shall buy or accept from another, any such empty stamp box, bag, vessel, givirig v-Way wrapper, or envelope of any kind, or the stamped portion thereof, shall, glfgelggg for each such offence, on conviction, be fined one hundred dollars and im- p ’ prisoned for not less than twenty days and not more than one year. And any manufacturer or other person who shall put tobacco or snuftinto any for putting such box, bag, vessel, wrapper, or envelope, the same having been either *{’b"°f’° °*` S““H emptied or partially emptied, shall, for each such offence, on conviction, hewn` be fined not less than one hundred nor more than five hundred dollars, and imprisoned for not less than one nor more than three years. Sec. 73. And be it for!/zer enacted, That the commissioner of internal Export bondrevenue, upon the execution of such bonds as he may prescribe, may ;€g_;vt’;;‘§";"§?s designate and e~tablish, at any port of entry in the United States, bonded umuururgumd warehouses for the storage of manufactured tobacco and snuff; in bond, F°b¤°°° 0* ¤¤“*Y intended for exportation, selecting suitable buildings for such purpose, to m bond; bc recommended by the collector in charge of exports at such port, to be known as export bonded warehouses, and used exclusively for the storage of manufactured tobacco and snulf in bond. Every such warehouse shall to be under be under the control of the collector of internal revenue in charge of ex- wh°5° °h”g°· ports at the port where such warehouse is located, and shall be in charge of an internal revenue storekeeper assigned thereto by the commissioner of internal revenue. No manufactured tobacco or snufl" shall be with- Tobmcom dmwn or removed from any bonded warehouse without an order or per· WNY 1*0* B0 b¤ . ._ . _ _ _ · withdrawn nnt from the collector in charge of exports at such poit, which shall be themwm wml_ issued only for the immediate transfer to a vessel by which such tobacco out, &c. or suutf is to be exported to a foreign country, as hereinafter provided, or after the tax has been paid thereon. And such warehouse shall be under such further regulations as the commissioner of internal revenue may prescribe. Any manufactured tobacco and snuff may be withdrawn may be withonce, and no more, from an export bonded warehouse ·for transportation ?”*“’“°“°°°"lY» . Y. t or export to, to any other port of entry in the United btates where an export bonded gw_; warehouse for the storage of manufactured tobacco and snutt may have been established, and such Il’l3.I`llIli).(}ELl1‘(}Cl tobacco and snuff so withdrawn must be wareshall, on its arrival at the second port of entry, be immediately wm·e· ;‘i‘:5°‘l °“ B" housed in an export bonded warehouse for the storage of manufactured ' tobacco and snuff from which it shall be withdrawn only as provided by law. Sec. 74. And be it further enacted, That manufactured tobacco and Tobacco wd snuff may be removed in bond from the manufactory, without payment z‘§;g5“izybg;§°` of the tax, to be transported directly to an export bonded warehouse for from manufacthe storage of manufactured tobacco or snuff established at a port of en— 5;:51;% i;<}l*§t try as hercinbetore provided; and the deposit in and withdrawal from Mme_ any bonded warehouse, the transportation and exportation of manufac- Regulations turecl tobacco and snuff, shall be made under such rules and regulations g‘;"°l°"· b°“d“* and after making such entries and executing such bonds and giving such other additional security as may be prescribed by the commissioner of internal revenue, which shall in all respects, so far as applicable, conform to the provisions of law and regulations relating to distilled spirits to be deposited in or withdrawn from bonded warehouse or transported or exported. All tobacco and snuff intended For export, before being removed · Tobacco, Gro. from the manutactory shall have atlixed to each package an engraved ";*§“‘:;‘i)g‘;;°" stamp indicative of such intention, to be provided and furnished to the gm,,;;, affixed several collectors, as in the ease of other stamps, and to be charged to before removal. them and accounted for in the same manner; and for the expense attending the providing and aflixing such stamps, twenty-five cents for each