Page:United States Statutes at Large Volume 18 Part 1.djvu/753

 Trru: xxxv.~INTERNAL REVENUE.-—Ch. 11. 681 .emu·eo ron `posses-. "n · ·m °§`& =e· { { d l  p,,.,.,, sion in hguiimf Zexfehliie  mm Bwlzihtgofoliai . wud, lc for 3454. Sales to evade tax; forfeiture. 3480. Proceedings on seizure of goods 3455. Dxsposing of or receiving empty valued at$500or1ess. stamped packages, &c.; penalties. 3461. Application for remission, and re- 3456. Penalty and forfenture by distillers, turn of proceeds; distribution. recmiers,wholesxleliquor-dealers, 3462. Search-warrants. and manufacturers ot tobacco or   Detection and punishment of mgars. for omitting things required frauds. _ and for doixagithings forbidden. 3464. Purchasin from the Government 3454. Paeg`§z mel ed in forfeiture of goods sullaject totax. _ °· _ _ 3465. Construction of certain revenue 34oS. Goods seized may be delivered -to acts. marshal before process issues. _ Sm`. 34-11. There shall be an allowance of drawback on fermented _Dr¤wb¤ckomu·- liquors and on all articles mentioned in Schedule A, on which any “°l°“ m S°h°€i“l° internal tax shall have been paid. except lucifer or friction matches, cigar-lights, and wax-tapers, equal in amount to the tax aid thereon _30J¤¤¤»1864.¤· and no more, when exported; to be paid by the warrant of the Secretarv §6§·“· 171*- 13- P- of the Treasury on the Treasurer of the United States, out of an money §` Ma, 1865 C arising from internal duties not otherwise appropriated: Providil, That 78, s. 1,v:H3,p.·i82: no allowance of drawback shall be made for any amount, claimed or due, less than ten dollars. nor for any such articles e rted rior to March thirty—iirst. eighteen hundred and sixt —eight. X'Flie evidence that anv such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by the Commissioner, under the direction of the Secretary of the Treasury. And the said Secretary may make such regulations with regard to the form of certificates of drawback and the issuing thereof as he may deem necessary. Sm. 3-H2. Certificates of drawback, issued in pursuance of the preced- Certiilcates of ing section, may, under such regulations as may be prescribed by the dmwbwk receiv- Secretary of the Treasury, be received by the collector or his deputy in ”E°’ l“X‘*’· payment of taxes imposed by this Title. 1 3 1%) ,1,1,,,,, 1884,0 7 .¤. ,v. 13, p. 302. Sec. 3443. lVhenever any person fraudulently claims or seeks toobtain F_rau d u 1 ent, an allowance of drawback on goods, wares, or merchandise on which no $,;:;***8 of dmvinternal duty shall have been paid, or fraudulently claims any greater .4+ allowance of drawback than the tax actually aid as aforesaid, he shall 30June, 1864, c. forfeit triple the amount wrongfully or frau uihntly claimed or sought to gg ”· 172• "· 13» P- be obtained, or the sum of five hundred dollars, at the election of the ' Secretary of the Treasury. Sec. 3444. Every collector who has charge of any warehouse in which C<>U¤<>¢<>r ’ S distilled spirits, or other articles, are stored in bond, shall render a ;"l%';§g{:°¥)°g“'été§ monthly account of all such articles to the Commissioner of Internal warehouses, En d Revenue, by whom such account shall be examined and adjusted monthly, articles exported. so as to exhibit a true statement of the responsibility of such collector ‘ thereon. ln adjusting such account, the col ector shall be charged with me, B, why, 15: PQ all the articles which may have been deposited or received under the 165. provisions of law, in any warehouse in his district and under his control mg J“;°» 187% ¤· and shall be credited with all such articles shown to have been removed 255: °" 1* "‘ 17** therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses. And every collector from whose district any distil ed spirits, tobacco, snuif, or cigars are shipped in bond, under the provisions of this Title, shall render a monthly account of the same to the Commissioner of Internal Revenue, showing the amount of each article produced and ship d in bond, the amounts of which the exportation is completed accordihg to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amounts originally reported as shipped.