Page:United States Statutes at Large Volume 44 Part 1.djvu/809

 795 TITLE 86.——¥~INTJ 733, Inparwd t¤B•¤¤¤`  hui; sling muy: pulp- ‘gu_..q-All mamxtmtuwd wbncco and muw  H   mrejgn wu¤mes`®¤ mw   mezcdwly amxed in payment at the tiatmawrevenue tax as are prucribmj tor mmc,d¤d_s¤¤£ mmmctured in the United States. wc}: stamps shall belxmxed and cnnculcé an all muh articlm so im? parteti by the ciwmr m  werent, while they are in the castody or the pmper c¤smmh& c§¤srs, ami meh turtidcs shall not pam cut at the custcdiei said o¤c¢rs gautiljhe stamps have been aux  uwlzd. me sm;u'_sha11 be put nm in  as pzmcrhad by Law. for like gsxicies —mau¤I¤ctumd in me United  `bctcrc   stamps gre a$x&; and the éwas Qt imports shall be lmble to all the Déim F¤>V!¤¤¤¤ D 'ibGd fmt msndactura ot tobqcco and samlf manutncmred in &e United Stats. _‘ Whenever it is neces- Sgyy to také aa? md! Hmdug an imported, to any place 10; the pmpose of mpacking, amxiug, gud? ~ such stamps, ether mn thé public stoics 61  United States, the col- 1act<>r‘ of cudoms of the port "wherc they are mtercd shall agsigndte n bonded warehouse to which they shall be taken, made: ·thé ccntmlbt such cuétoms Wcmcer sym mayidirggt. Ami every <>§cer ot customs jwhoj petmits at such nrtieles `tej 11388 wt of his custody or c0¤tro1 without ·c0m§tia¤ce _ by the owner or importer thereof wfth tw provisions pi this section naiating ntherew, shall. be daémed guiltyr of ·a misdemeauof, gm! shgli be Ened not less than $1,000`BC1¥ more than $5900, and imprisoned not "lms than six m0nths°¤0r mare than three years. (B. S. 5 3371; Mar. 1, 1879, c.`125," { 14; 20 Stqt.¢348; June 2, 1824, 4;01 p. m., c. 234, §‘401(a), 43 Stgt. 317.) — xt ?` 784. Same; scrgps, c§ppi:¤g£•,» cuttings, and so forth, withdrawn witlwut ptypcnt of tax.-+Scmps, cuttings, and p11p= pings ct tcmcco imported from any foreign cquutry mayiiaftep the propei customs duty has been paivd thereong be withdrawn in bulk without the payment of the internal-revenue ‘tax,_ t mid tmnsierred I as material directly to the factgry `ot., {manufacturer of tobacco 0: mutt, or ot n cigar manutgcturer, under suc}; iwttictions and regulations as' shall be prescribed by the Cummiwonet ot Internal Revenue and approved . by the Secretary at the tT ry. . (R; S. { 3877; -Mng. 1, 1879, c._125,· ${4,20 Stat.V846.)° ~ *~ _ » » _ 785. Expactstiau of nsmnfsjdured twncca md mu! without paymwt af tax.-—Ma¤u£actured tobacco md mud may be renqpvegl {pr export to n foreign cbtmtry without payment at tax, under such regulations, and the  of such entries, and the · ming Q! meh b0h& and bills of laying as tha Goéamissioner of Ix1te·;·ag1`B¢ve1:1§»é, yith the approval of the Secretary of tha Treasury, shall pmsaibe. (Aug, 4, 18%, ,c.‘ 896, l 1; 24 785t Same;  in band; e;pé;·t bgmd.-—·Wheneier any mhxmtncturcr of twgwva Shall desire to withdraw the same {mm his factory tm: exportation under cxidting laws, such mamntncturei may, at hist option, in Hm ot executing an ¢¤D¢¤ bowl, as   by 1u1,··:iv• n   bond, withiamaies     mlleétor of cizitarual revenue; and       as the G0m o~¤er ot Internal   with the approval at the 8•crotary · ot u the T ,`   ~¤¢·;¢i%¤·+~¤»* {QT   Ihk ·&HY%l'! theres! an board ship qt na pc:t»o£.expm*tat$c¤ to beunmod therein; and in   cgse, m arrival of matabacco nt the mort at emart. the exporter qr owner at that pprt.shal1¢immedigtely unity the collector ct the. port ot the fact, setting forth his tgteution to export the same, the mma ot the vessel ¤D¢¤- which the mma is to be laden,   the port t6twh1& it ts jnteuded 130 be exported. He shall, after tha quantity and description of tobacco have been vcritled by tbwinwcctcr, me with the bollactor at tha port AR ¤!D0rt entry warmed. by andavit. xshsll nlm sive bmd toitbe {Img Btites, with at last two surctiu utistnctory to the collzc ot customs, com
 * Stat, 218;) · I t

emu;. eevezv on § 7258 ditioued that the prludpnl named ln sold bend w·ll1 export the ‘ tobacco as wedded lin eatd entry, to the port  in said entry, or to some other port without the juriedietion et the United Statw. And upon the lading of such tobacco, the cob lector of the port, after proper bonds for the exportation of the same have been _ completed by the exporter or owea at the port oi ehipment thereof, mall transmit to tm col of- . internal revenue ot the etlstrlct from which the nid tobacco as vritbdraviu for exportation, a clearance eertmcate ané a detailed report of the inspector; which rewrt shall ehovv the quantity and d oa--ot muoiaetored tmcco, and tm markS thereof. Upon  receipt of the emtegte and rmrt, and upon payment of tax on oeéeiency, it soy, the cotiwtor ot internal revenue shell cancel the  bum. The bonds required ‘to be given for  et e to1~@ pest of such mamxtactured tobacco shall be csueded upon the mescntation of satisfactory proof and eertihcatu that mid tobacco has been landed at the lportof destination named in the bill of ladixlg, or any other port without the  of the .United States, or ‘upcm·= satisfactory proof that after shipment the same was lost at sea without fault or neglect of tm v_ owner or exporter thereof. (Feb. 8, 1875, c. 36, I 24, 18 Stat. 312.) I · _, · _ · , · 787.. Same; ‘procedure;‘exportatio¤ to foreign adincegt texitori.-¥There shall be pmxed, to web package of tobamo and smut intended for immediate export, before it k remov& from 2 the mzmutactory; an enpaved stamp iudlmtive ot auch intention. _Such stamps shell be provided and  to the ‘ several collectors as in the case of 0thB1' stamps, and they shall account for the use of the  Whw the manufacturer thas made the proper e11trfes,·’tl1ed_the bonds, and otwwlse complied with _ the requiremeute ot ·law and the regulatloas as providg, the collector shall issue to him e permit for the removal, accurately describing there tobacco md enum to be shipped, the number and kinds of packages, we number of pounds, the marks and brands, the State end  district from · which the same are shipped; the number of the manufactory- and t the ¤:iaz;ufact_urer’s- name, the port frm which the said tobacco and sam! are to be exported, and the route or routes over awhich the same are to be sent to the port of shipment. Upon the pr&tetio¤ to Ytbe couéemre ot internal revenue of a‘° detailed  from the inspectors of customs, _. and a certihcate of the'·coiImtor of customs at the wrt tw which the goods are, to be exported thet the  removeé tt-tm the manunctery new mea me mmueu_ tu me permit of the collector. ot _.lnterua`I rerexme have Men reeeime by the _ eald collector of euetoma, aud that the said gooéa were duly , laden. on board ot a Iorelgtrbouud yewd, naming the v@l,. and that the eald mereixetidlse was entered ou the outward ` manifest of sai¢L1vesse1.'•.¤d·~that the bald vessel and cargo were duly ~cl&¤m, from said; port, and on the paywtlot the tax or dehcleucy, it any, the bonds, www ; have bwu given t or shell hereafter be required to be given moe: the movialom l ot section 786 o£_ this title shall be eeueeled. But wha the goods are exported to au—ad}•ceut-1‘oreim_ territory, by v—@el or otherwise, uid bonds shall be eaee&•d upon mh proota of exportation as mark p&i‘ib0d by the » ·    we  or internal Revenue, with the epprovgm of the Boeretnry o! the Treesury. (R., S. _I @85; Juno 9, 1886. e. 1¤., it l. 21 Stat. 167; Au:. 8, 1®, c. 4w, & Stat, 872; Jan. 13,1%, c. 24, H Stat. 402; Aug. 4.  c. @6.. i 1. 34 Stat. 218-) 7%. Drurbnck on exported tobacco md mu(.——····Tbere shalt . be o an allovéaoce ot drawback on tobacco and smm gu which the  has been paid by suitable stamps amxed themto before removal from the place of mauufacture, when. the same are exported. elm!} in amount to _ theveleee of the etobéps found to have been so amxed; the evidence that the stamps were so amxed, and the amount of tax so paid, and xo!