Page:United States Statutes at Large Volume 18 Part 1.djvu/748

 676 'I`rr1.m xxxv.——-INTERNAL REVENUE.—Cri. 9. Without eiixins articles, or things, including perfumery, cosmetics, lucifer or friction n1atches, cigar-lights, wa;-tapers, ahndhplaying-cards, whetherlof domestic 30J1me,1864,c. manufacture or 1m rte u on w ic a tax is im oscr b v e - gig·¤-165·"·l3» P- merated and nnentidiiied in’Scliedule A. without allzixilig theredolili adlsidsiiie 15s_,,,,), ,866 c_ stamp or label denoting the tax before mentioned, he shall incur a en- ]g4_,,_g,v_i4_p_1Z;4_ alty of fifty dollars for every omission to affix such stamp: ]’;·m·»'zL·(/, That -14 July, 1870, c. lucifer or friction matches and cigardights and wax-tapers may be removed 2°?j*3*·;`·_l*§g}g57· from the place of manufacture for export to a foreigp country, without 259, v_“,l,: pr;  pjaymentof tax pri agiixinpytanips thereto, undef suc regulations as the 275_ ommissioner o n erna evenue may rescri ne. Rg¤)q)\·inggt3mpg SE?.   ICVGYV lll&llUff\l'lZlll‘9l' or mBlg‘l` of any of lll1G (I.1'tl(‘lBS foI` sale from articles in mentioned in Schedule A, who, after the same are so made, and the par- ¤°h°d“l°Qf*%l€>'- ticulars herein before required as to stamps have been com lied with, takes 30 Jung, 1864, C, off, removes, or detaches, or causes, or permits, or suflfzrs to be taken 173,¤·166,v- l3, p. off, or removed, or detached, any stamp, or who uses any stamp, or any 29** wrapper or cover to which any stampis affixed, to cover any other article or commodity than that originallv contained in such wrap er or cover, yviih suqlhlptpmp when fixilst used with the iptent to evad)e the stampu 1es,s a, or everv suc artic e, res ective in res act of which an · such offense is committed, be subject tl)) a penellty of fifty dollars, to ble recovered together with the costs thereupon accruing; and everv such article or commodity as aforesaid shall also be forfeited. L _ Selling articles Sec. 342. Every maker or manufacturer of any of the articles o1· l". S‘Fh"d“l°. A commodities mentioned in Schedule A, who to evade the dutv chargewithout afiixing _ hl h _ _ _ _ ’ _ _ - mmp, pe,,a1,,._ a e thereon, oi any pmt theieof, sells, exposes fox sale, sends out, 5- ——' removes, or del1vers any artlcle or commodity, manufactured as afore- 17gOsJ;‘g;·\l8g*· · said, before the duty thereon has been fully paid, b · ailixing thereon the 296;’’proper stamp, as provided by law, or who to evade as aforesaid hides 3 Mar., 1865, c. or conceals, or causes to be hidden or copcealed, or removes or conveys 78,¤-l,v-13,p·492· away, or deposits, or causes to be removed or conveyed away from o1· deposited in any place, any such article or commodity, shall be subject to ailpenalfy of one hqpdred dollars, together with the forfeiture of any suc artic e or commo itv. Articlesinsched- Sec. 3433. All mediciries, pre arations com ositions erfumer· cos- ¤l¢ xg9d9i ly; meticsncordials, and other liqulbrs mamlfactLi)red whdllly or in plart of °"p° ‘°“ ° . domestic spirits, intended for exportation, as provided bv law in order lizglifgflturigargi tio pe mainufaqfuredl and sold or rerploved, without being chaiiged with houses. u y, an wit out aving a stamu a `xed thereto shall under such rc - §,,‘JuI,(j,;,j‘,_i ulations as the Secretary of thelTreasury may piescribe, be made arid iy;;,,,_n;g,’v_;;;,’,,_ manufactured nn warehouses similarly constructed to those known and Wu 1865 0 designated' in Treasury regulations as bonded warehouses, class two: 78,S-1’\_.·i3, pr 48 2; Pwmrled, Phat such manutactory shall hrst give satisfactory bonds to 27 EIL ,87,. {__ the colleetoi of internal rex enue for the faithful observance of all the 69, ,,_ 19, _,,: ga, ’provisions of law and the regulations as aforesaid, in amount not less phen half fof that required byi tlxe Segulatiolps of the Secretary of the reasury rom persons al owe on ec ware ouses. Such roods when manufactured in such warehouses, may be removed for hxportation under the d1rection of the proper officer having charge thereof, who shall oetdegignateddby tlée Sepretary of the Treasury, without being charged wi uty, an wit out avin a stam affixed thereto. An r nufacturer of the articles aforesaid, or of sihy of them, having sulehmlyonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convev therein any materials to be used in such manufacture which are allowed b the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the prepzrszppmrpufging up, gndhexlpq: of thelsaid manufactured articles; ang excise duty by such manufacturer. Krticles and Ilhiiteriatlsoiegrtfzlggli) distilled spirits] so to be used may be transferred from any bonded warehouse rn which the same may be, under such regulations as the Sccretarv of the Treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture,
 * c so use s a exem rom the ·men an