Page:United States Statutes at Large Volume 18 Part 3.djvu/342

. 312 FORTYTHIRD CONGRESS. Sess. II. Ch. 36. 1875. pay the same, as provided by law for the return and payment of taxes on deposits, capital, and circulation, imposed by the existing provisions (of internal revenue law. _ _ _ { ` E x e m p tion or Sec. 22. That hereafter nothing contained in the internal revenue laws mcdicinespwpered shall be construed so as to authorize the imposition of any stamp tax. ¤°°°“?·¤·‘5 *° *1** upon any medicinal articles prepared by any manufacturing chemist, “°"S“°°’Y* &°‘ pharmaceutist, or druggist, in accordance with a formula published in — any standard dispensatory or pharmacopmia in common use by phy- sicians and apothecaries, or in any pharmaceutical Journal issued byany incorporated college of pharmacy, when such formula and where found shall be distinctly referred to on the printed label attached to such article, and no proprietary interest therein is_ claimed. Neither shall any stamp be required when the formula of any medicinal preparation shall be printed on the label attached to such article where no proprietorship in such preparation shall be claimed. i I A,,pm,,,,,,O,, Og Sec. 23. That all acts and parts of acts imposing fines, penalties, or laws imposing pen- other punishment for offenses committed by ain internal revenue officer ¤lfi<=¤ <>¤ i¤¤<>f¤¤l— or other officer of the Department of the Treasury of the United States, """°““° °m°""· or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money. . . Exportation of SEO. 24. That whenever any manufacturer of tobacco shall desire to tobacco- withdraw the same from his factory for exportation under existing laws, ‘ such manufacturer may, at his option, in lieu of executing an- export bond, as now provided bylaw, give a transportation bond, with sureties satisfactory to the collector of internal revenue, and under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, conditioned for the due delivery thereof on board ship at a port of exportation to be named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be. laden, and the port to which it is intended to be exported. He shall, after the quantity and description of tobacco have been verified by. the inspector, file with the collector of the port an export entry verified by ailidavit. He shall also give bond to the United States, with at least two sureties satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States. And upon the lading of such tobacco, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said tobacco was withdrawn for exportation, a clearance certificate and a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof Upon the receipt of the , certincate and report, and upon payment of tax on denciency, if any, the collector of internal revenue shall cancel the transportation bond._ The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled upon the presentation of satis factory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other portwithout the jurisdiction of the United States, or upon satisfactory proof that after . shipment the same was lost at sea without fault or neglect of the owner or exporter thereof. 015 3*:;}; 1§r‘£{ Sec. 25. That if any person orpersonsshall fraudulently claim orscektv back on mauufw obtain an allowance or drawback of duties on any manufactured tobacco, tured tobacco. or shall fraudulently claim any greater allowance or drawback thereon