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remitted: Provided, That all duties on sales at auction effected, and on refined sugar removed, previously to the first day of January, one thousand eight hundred and eighteen, shall be paid in the same manner as if this act had not been passed.

. And be it further enacted, That all persons who shall, on or after the said thirty-first day of December, have any blank vellum, parchment, or paper, which has been stamped, and on which a duty has been paid to the use of government, shall be entitled to receive, from the collector of the district to whom it may be delivered, or from such other revenue officer in the respective states or districts as may be designated for that purpose by the Secretary of the Treasury, the value of the said stamps, after deducting, in all cases, seven and a half per centum; and the said officers are hereby authorized to pay the same: Provided, The said blank vellum, parchment, or paper, be presented within four months after the said thirty-first of December.

. And be it further enacted, That on all sums that may be refunded in virtue of this act, as well as all sums received after the thirty-first day of December aforesaid, and before notice of this act, the collectors shall be allowed a commission of six per centum, to be charged by them in settling their accounts with the Treasury Department.

. And be it further enacted, That in case a collector shall not have in his hands a sufficient sum out of which to refund the sums authorized to be refunded by this act, or to defray the expenses incident to the collection of the outstanding duties and direct tax, such repayments and expenses shall be made and defrayed out of any money in the treasury not otherwise appropriated.

. And be it further enacted, That if, on the settlement of the accounts of any collector relative to the direct tax and internal duties, balances shall be found due to and from him on the different accounts, they may be adjusted, so as to ascertain the final balances; and if this be in favour of the collector, it shall be paid out of any money in the treasury not otherwise appropriated.

. And be it further enacted, That the fifth section of the act, passed the third of March, one thousand eight hundred and fifteen, entitled “,” shall cease after the thirty-first day of December, one thousand eight hundred and seventeen.

December 23, 1817.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the act entitled “,” approved March the third, one thousand eight hundred and one, is hereby revived, and continued in force and operation for the further term of five years from the fourth day of March next.

. And be it further enacted, That during the continuance of the mint at the city of Philadelphia, the duties which were enjoined on the commissioner of loans for the state of Philadelphia, by the second section of the act, entitled “,” passed on the third day of March, one thousand eight hundred and one, shall be performed by the collector of the port of Philadelphia for the time being.

January 14, 1818.