Page:United States Statutes at Large Volume 20.djvu/376

 FORTY-FIFTH CONGRESS. Sess. 111. Ch. 125. 1879. 35] 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." Size. 1S. That section thirty-four hundred and forty-six of the Revised R. S. 3446, Statutes of the United States be. and the same is hereby, amended so A¤1¤¤d¤<1- as to read as follows: “ SEG 3446. The Commissioner of Internal Revenue, with the ap- C 11 a :. g e o f proval of the Secretary of the Treasury, may establish and, from time swaps. to time, alter or change the form, style. character, material, and device of any stamp, mark. or label used under any provision of the laws relating to internal revenue. Such stamps shall be attached, protected, Canceling, etc. removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as he, with the approval of the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, lines, lmnalties, etc., and forfeitures now provided by law relating to internal—revenue stamps #*1* PUNT to MW shall apply to and have full force and effect in relation to any and all "”"‘l‘s· stamps which may or shall be so established by the Commissioner of Internal Revenue ": 1’rot·ided, Such stamps or device or instrument or 1·»·ot-iso. means of removal or obliteration, shall entail no additional expense upon the persons required to affix or use the same. SBC. 19. That the proviso to section thirty-four hundred and thirty of R- S. 3430. the Revised Statutes is hereby amended to read as follows: A"‘°"d"d· ··Pr02·ided, That lucifer or friction matches, and cigar-lights, and wax- Export cfmatchtapers, and all articles upon wl1ieh a tax is imposed by law, as enumer- °*· 0***- ated and mentioned in Schedule A following section thirty-four hundred and thirty-seven of the Revised Statutes, may be removed from the place of manufacture for export to a. foreign country, without payment of tax, or aflixing stamps thereto, under such replations as the Commissioner of Internal Revenue may prescribe." Sec. 20. That tmder such regulations and requirements as to stamps, Aitvkel M perhonds, and other security as shall be prescribed by the Commissioner °“`·· f°’ of Internal Revenue, any manufacturer of perfumery, medicines, or prep- `I ' arations for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages from any distillery-warehouse, so much alcohol as he may require for the said purpose, without the payment of the internal-revenue tax thereon. Sec. 121. That the word " gallon", wherever used in the internal-reve- Definition of nue law, relating to beer, la ger—beer, ale, porter, and other similar fer- 3”·U°“- mented liquors, shall be held and taken to mean a wine- gallon, the liquid measure containing two hundred and thirty-one cubic inches. Sec. 22. That whenever and after any bank has ceased to do business Tax oninsnlvent by reason of insolvency or bankruptcy, no tax shall be assessed or col- bankslected, or paid into the Treasury of the United States, on account of such bank, which shall diminish the assets thereof necessary for the full payment of all its depositors; and such tax shall be abated from such f national banks as are found by the Comptroller of the Currency to be insolvent; and the Commissioner of Internal Revenue, when the facts shall so appear to him, is authorized to remit so much of said tax against insolvent State and savings banks as shall he found to affect the claims of their depositors. That in making further collections of internal-revenue taxes on bank S¢wi¤g¤ b¤¤k¤· deposits, no savingsbank, recognized as such by the laws of its State, and having no capital stock, shall, on account of mercantile or business deposits heretofore received, upon which no interest has been allowed to the parties making such deposits, be denied the exemptions allowed to savingsbanks having no capital stock, and doing no other business than receiving deposits to be loaned or invested for the sole benefit of