Page:United States Statutes at Large Volume 17.djvu/294

 254 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. ,5,,,,, m mp. same words ooour the second time, insert instead thereof the words who ESQ ¤*¤;¤P; de stamp or stamps taken from any such empty bo:, liag, vesspl, wrapper-, 1:;- ¤¤‘¢¤¤<> ° · · ··* ‘` tscnenceatert envelope of any kind also by mserting in t c as, I e mgedjlty for words " emptied, or p2jrtial1y’empticd," the words "or shall have m his unlawful acts ir; possession, or shall affix to any box or other package any stamp or stamps
 * gj:;?° t° mc which have been prev10us1y used, or who shall ScII,h01‘ loflbr Hgorédsale, any

box or other package of tobacco, suui}; or mgars, aving s, x thereto any fraudulent, spurious, imitation, or counterfeit stamp or stamps, or stamp or stamps that have been previously used, or shall sell from euy such fraudulently stamped box or package, or shall have in l11S possession any box or package as aforesaid, knowing the same to be fraudulently stamped? _ _ Section 73· Tim section seventy-three be amended by striking out ell after hhe t g:““f‘§;"r€;}_ enacting clause and inserting in lieu thereof the followmg, to wu;; tgndedoioriidme-"Thau manufactured tobacco, snuff, and cigars intended for immediate 3***** °§E°'2' exportation, after being properly inspected, marked, aud branded, may bo OH I l' C. • • · ,‘béd removed from the mauufactory in bond without having affixed thereto internal revenue stamps indicating the payment of the tax thereon. The °°'Y "‘ "?“d ““° removal from the mauufaotory of such tobacco, snufll and cigars shall be gv2lb?:? made under such rules and regulations, and a.fter·making such entries and ¤*·¤mP¤ *h¤¤*t°¥ executing and filing, with the collector of the district from which the removal is be be ma,de,.such bonds and bills of lading, and giving such other additional secumty as may be prescribed by the commissioner of befbre ¤>m<>v¤i internal revenue and approved by the Secretary of the Treasury. All
 * °ml;‘;‘&°i:fi‘}Q;*Qfng tobacco, snuff, and cigars intended for immediate export as aforesaid, beintent ofirmnedi- fore being removed from the manufhctory, shall huve afiixed to each pack-

W °¤P°¤'°¤¤°¤- age an engraved stamp, indicative of such inteut:10n,to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner; and for the Expense. expense attending the providing and aflixing of such stamps, ten cents for ouch package so stamped shall be paid to the collector on making the Couccmm, entry for such transportation. When the manufacturer shall have made issue permit for the proper entries, filed the bonds, and otherwise complied with all the §§}°"“'· ‘"‘°“• requirements of the law and regulations as herein provided, the oolleotor pmnm W shall issue to him a permit for the removal, said permit accurately de- ¤*¤*¤ W*¤¤¤· scribing the tobacco, suuH§ and cigars to be shipped, the number and kind of packages, the number of pounds, the amount of tax, the marks and brands, the State and collection-district from which the same are shipped, and the number of the manufactory and the manufa.ot,urer’s name together with the port from which the said tobacco, snuff and cigars are tjo be exported, and the route or routes over which the same are to be sent to the port of shipment and the name of the vessel or line by which they are to Bonds for it- be conveyed to the foreign port. The bonds required to be given for the fpm exportation of the tobacco, snuff, and cigars shall be cancelled upon the mimcms, sw. Erescnbtuéigonlofdtzlile proper cermficates that said tobacco, snuff, and cxgars ave u an at any port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same were lost at neu." . Section 74. 'l‘ha.t section seventy-four be amended by striking out all after the cumgxgbwg vggu acting clause and inserting in lieu thereof the following, to win: “That whicht]mh;'m_ from and after the date on which this act talres effect there shall be an ual mxlhas been allowance of druwback on tobacco, snufl§ and cigars on which the internal ggliéddcgzéz tax has been pmd by suitable revenue-stamps a.xed to the same before ,,;,16 ,,fSm,,p,_ removsl from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed, thedevulexicc that the stamps were so affixed, and the amount of tax so pm, and of the subsequent exportation of the said tobacco snuff and cigars,' to be ascertained under such rules and regulations ds shall be prescmbed by the commissioner of internal revenue and approved by the