Page:United States Statutes at Large Volume 15.djvu/91

 FORTIETH CONGRESS. Sess. II. C11. 41. 1868. 59 port the government, to pay interest on the public debt, and for other §°P°’·{1°f7 purposes," approved June thirtieth, eighteen hundred and sixty-four, and sg 92’,%_’ 1 s' all acts and parts of acts amendatory of said sections, be, and the same Vol. xiii. pp. are hereby, repealed, except only so much `of the said sections and amend- “°{;6%7fh ,,8 ments thereto as relates to the taxes imposed thereby on gas made of coal v,,;],;,;; pj, wholly or in part, or of any other material; on illuminating, lubricating,`475—478· or other mineral oils or articles the products of the distillation, redistilla- 18€$6fl;i?*I;g_° tion, or refining of crude petroleum, or of a single distillation of coal, 128—l38. shale, peat, asphaltum, or other bituminous substances, on wines therein 1*’Q;»I°h·i1°9»i9 described, and on snuff and all the other manufactures of tobacco, in- ,y,,°.,}; v'pp° eluding cigarettes, cigars, and cheroots: Provided; That the products of except ash petroleum and bituminous substances hereinbefore mentioned, except €‘;;‘£,§“:if1:‘ illuminating gas, shall, from and after the passage of this act, be taxed snug; mlmgqg', at one half the rates fixed by the said section ninety-four. 6%*5. Kw- Sec. 2. And be it further enacted That nothing in this act contained tmlgfnan P°` shall be construed to repeal or interfere with any law, regulation, or pro- This set not vision for the assessment or collection of any tax which, under existimz LZSPRIY *gG';:§’ laws, may accrue before the first day of April, anno Domini eighteen Apdliuiflmg hundred and sixty-eight. And nothing herein contained shall be con- j1‘ux¤n_eei·- strued as a repeal of any tax upon machinery or other articles which of ;';‘;°1};“°"Y· have been or may be delivered on contracts made with the United States prior to the passage of this act. `ee post, p- 836- Ssc. 3. And be it further enacted, That after the first day of June Dmwbaek not next, no drawback of internal taxes paid on manufactures shall be allowed :3,2:  on the exportation of any article of domestic manufacture on which there 1868,on ex_pLi·. is no internal tax at the time of exportation; nor shall such drawback ¤¤°¤L§>{1¤;;i°l°¤ be allowed in any case unless it shall be proved by sworn evidence in gnu`: Q; M 3;, writing, to the satisfaction of the commissioner of internal revenue, that er exportation; the tax had been paid, and that such articles of manufacture were, prior   _ to the first day of April, eighteen hundred and sixty-eight, actually pur-" chased or actually manufactured and contracted for, to be delivered for such exportation; and no claim for such drawback, or for any drawback claim feiof internal tax on exportations made prior to the passage of this act, shall ;'5“g;fl;:g"(‘;::“:‘ be paid unless presented to the commissioner of internal revenue before 1g6g_‘ the first day of October, eighteen hundred and sixty-eight. Sec. 4. And be it further enacted, That every person, firm, or cor- Manufacturporation who shall manufacture by hand or machinery any. goods, wares, f;`:£";;J€g“; or merchandise, (breadstuifs and unmanufactured lumber excepted,) not ,,3,,,,;;,. mgm, otherwise speciically taxed as such, or who shall be engaged in the manu- exvcpt, &¤· facture or preparation for sale of any articles or compounds not otherwise ;;§‘;";;Q;’;fl specifically taxed, or shall put up for sale in packages with his own name $5,000, m pay or trade-mark thereon any articles or compound not otherwise specifically *¤* °¤ °*°°”· taxed, and whose annual sales exceed five thousand dollars, shall pay for P°-’*» P- 168- every additional thousand dollars in excess of five thousand dollars, two Rm or mx, dollars, and the amount of sales in excess of the rate of five thousand f¤¤¤¤¤¤i &¤· dollars per annum shall be returned quarter-yearly to the assistant assessor, and the tax on the excess of five thousand dollars shall be assessed e by the assessor and paid quarter·yearly in the months of January, April, pim mw. July, and October of each year, as other taxes are assessed and paid. 5¤i¤*>*°b:l¤ And the first assessment herein provided for shall be made in the month u Y’ 186 ’ of July, eighteen hundred and sixty-eight, for the three months then next _ preceding. ‘ Sec. 5. And be it further enacted, That every person engaged in ‘Pena.lty upon carrying on the business of a distiller who shall defraud or attempt to de- Qs3i3i' {0; fraud the United States of the tax on the spirits distilled by him, or any ,,mp,,,Q,° d,, part thereof, shall fbrfeit the distillery and distilling apparatus used by fmud,th¤U¤iwd him, and all distilled spirits and all raw materials tbr the production of gfzfgggzdb { distilled spirits found in the distillery and on the distillery premises, and mise by mm. V shall, on conviction, be fined not less than five hundred dollars, nor more F°'f°l*‘¤`°