Page:United States Statutes at Large Volume 17.djvu/281

 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. 241 be put up, or whatever may be the package; and the commissioner of Special stamps internal revenue shall cause to be prepared suitable and special stamps d9¤°Pi¤8 mx “P· denoting the tax herein imposed, to be aflixed to each bottle or package °n Wmés' &°' containing such merchandise, by the person manufacturing, compounding, or putting up the same, before removal from the place of manufacture, compounding, or putting up; said stamps to be affixed and canceled in Buch manner as the commissioner of internal revenue may prescribe; Absence of and the absence of such stamp from any bottle or package containing stamp from bor such merchandise shall be prima facie evidence that the tax thereon has dh &"{# $° b°. not been paid, and such merchandise shall be forfeited to the United $.;:2; sgi; States. Any person counterfeiting, altering, or re-using said stamps shall 110* DWL &°- be subject to the same penalties as are imposed for the same offences in  relation to proprietary stamps." That section forty-nine be amended by striking out the word " twenty- Amendment of five" and inserting in lieu thereof the word " ten ; " also by striking out "““°“ 49* _ the words " the Secretary of the Treasury, on the recommendation of the Orgggiiigfgf commissioner of internal revenue, may appoint," and inserting in lieu revenue. spthereof the words " the President may nominate, and, by and with the P°i¤*m°¤°»·&°· advice and consent of the Senate, appoint;" also, by striking out the words " shall be assigned to a designated territorial district, to be composed of one or more judicial districts and territories, and shall keep his office at some convenient place in his district to be designated by the commissioner, and," and inserting in lieu thereof the words “ shall be assigned by the Secretary of the Treasury, on the recommendation of the commissioner of internal revenue, to duty in any part of the United States, and may be transferred from place to place, according to the exigency of the public service;" and strike out " within his district " wherever it occurs. That section fifty be amended by striking out the word " supervisor “Amendmsmoy and inserting in lieu thereof the word " officer ;" also, by striking out the ¤¤=¤ti<>¤ 50; word “‘ detectives " and inserting in lieu thereof the word " agents." That section fifty-three be amended by striking out all from and includ- ggcfjon 53; ing the words “ fees for gauging,” down to and including the words “ producer of such articles." That section nfty-four be amended by striking out all after the enact- section 54, ing clause, and inserting in lieu thereof the following: “That distilled spirits upon which all taxes have been paid may be exported, with the privilege of drawback, in quantities of not less than one thousand gal- Drwbnck ¤i>· lons, and in disti1lers’ original casks, containing not less than twenty ;’;ig:°;L;;md_ wine gallons each, on application of the owner thereof to. the collector of customs at any port of entries, and under such rules and regulations and after making such entry as may be prescribed by law and by the Secretary of the Treasury. The entry for such exportation shall be in tripli- Entry for cxcate, and shall contain the name of the person applying to export, the p°"*"‘°°' name of the distiller, and of the district in which the spirits were distilled, and the name of the vessel by which, and the name of the port to which, they are to be exported; and the form of the entry shall be as follows: " ‘ Export entry of distilled spirits entitled to drawback. Fm-m of mm-y, "‘Entry of spirits distilled by—— -———-, in———district, State of -—————, to be exported by-- -—-, in the -——-, whereof i- -—- is master, bound to -—-—-.’ "And the entry shall specify the whole number of casks or packages, Entryto the marks and serial numbers thereon, the quality or kind of spirits as SP°°**YWh’**· known in commerce, the number of gauge or wine gallons and of proof gallons; and the amount of the tax on such spirits shall be verified by the oath or aiiirmation of the owner of the spirits, and that the tax has been paid thereon, and that they are truly intended to be exported to the port of -—, and not to be relanded within the limits of the United VOL. xvu. Pun.- 16