Page:United States Statutes at Large Volume 17.djvu/293

 FORTY—SECOND CONGRESS. Sess. II. Ch. 315. 1872. 253 paragraph relating to smoking-tobacco, by inserting after the words " all smoking-tobacco" the words “ and all cut and granulated tobacco other than fine-cut chewing, and shorts, the refuse of fiue—cut chewing;" also, in the same paragraph, by inserting after the words “ refuse scraps " the words " clippings, cuttings," and by striking out from the last paragraph the words " or the proprietor’s name and his trade-mark," and by adding at the end of said paragraph the following words: "`Andprovidcdfurther, That fine-cut shorts, the refuse of Hue-cut chewingtobacco, refuse scraps, Fine-out shorts, clippings, cuttings, and sweepings of tobacco may be sold in bulk as &°·· ‘“*’Y ,b° *0-** · · . in bulk without material, and without the payment of tax, by one manufacturer directly to mx, ,,0 &c_ another manufacturer, or for export, under such restrictions, rules, and Y regulations as the commissioner of internal revenue may prescribe : And \Vood and provided further, That wood, metal, paper, or other materials may be OUWF ¤'¤¤¤¢YY=¤l¤ used separately or in combination for packing tobacco, snuff; and cigars, f°' under such regulations as the commissioner of internal revenue may es- ° tablish." That section sixty-three be amended by striking out the words " and Swivn 63- the sum of the said bond may be increased, from time to time, and additional sureties required by the collector, under the instructions of the commissioner of internal revenue," and inserting in lieu thereof the following Adam,-,m,] words: " additional sureties may be required by the collector, from time ¤¤r¢¢_i¤¤ my be to time, but the penal sum of said bond shall not be computed by him in excess of the sum of twenty thousand dollars, except under special in- manufacturers of structions of the commissioner of internal revenue." i°b°°°°» buh &°- That section sixty-seven be amended by striking out the word " ware- S¢°li<>¤ 67· house " and inserting in lieu thereof the word “ export ; " also, by adding to the end of the said section the following: "'1‘hat such stamps as may Stamps for t¢>— be required to stamp tobacco, snuff, or cigars, sold under distraint by any  d{S‘i;a§2ld collector of internal revenue, or for stamping any tobacco, snuff, or or {0,-mod, sml cigars which may have been abandoned, condemned, or forfeited, and sold by order of court or of any government officer for the benefit of the United States, may, under such rules and regulations as the commissioner of internal revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered; and any revenue collector using or furnishing stamps in manner as afore- Cosmo,-S said, on presenting vouchers satisfactory to the commissioner of internal HSM`, &¢-· Such revenue, shall be allowed credit for the same in settling his stamp account ‘Q;;fQ§Sa°grg§,fl' with the department: And provided further, That in case it shall appear therefor. _ that any abandoned, condemned, or fonfeited tobacco, snuff or cigars, when offered for sale, will not bring a price equal to the tax due and pay- gcf ccbcccc, ci; able thereon, such goods shall not be sold for consumption in the United tered for sale will States; and upon application made to the commissioner of internal rev- ;‘g&5'Q;§;xf"‘°° enue, he is authorized and hereby directed to order the destruction of such tobacco, snuff, or cigars by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the commissioner of internal revenue may prescribe? That section sixty-nine be amended by inserting after the words " or 8¤¢ti¤¤ 69- imitation of any stamp required by this act" the words " or any stamp or stamps which have been previously used." That section seventy-one be amended by striking out, where they section 71, occur, the words " or in a bonded warehouse," and inserting in lieu thereof the words " or while in transfer under bond or a collector’s permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country." That section seventy-two be amended by striking out the words “ the Section 72. stamped portion thereof," and, where they occur the first time, inserting b0g;‘°‘gC;$“‘;‘f:fl in lieu thereof the words " the stamp or stamps thereon," and where the mug,,}; wijscco,