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importation of the articles enumerated and described in this section
Ship-plan king, Ship-planking and handle-bolts.
&c. Spurs and stilts used in the manufacture of earthen, stone, or crock Spurs and stilts. ery ware.
Seed of sugarSeed of the sugar-beet.
SEC. 9. That barrels and grain-bags, the manufacture of the United Barrels ard grainStates, when exported filled with American products, or exported empty bags, used in exand returned filled, with foreign products, may be returned to the P United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury; and the provisions of this section shall apply to and include shooks, when returned as barrels or boxes as aforesaid:
SEC. 10. That where bullets and gunpowder, manufactured in the Draw back on United States and put up in envelopes or shells in the form of cartridges, materials.ofcer.
the form of caruiages, tain cartridges. such envelope or shell being made wholly or in part of domestic mate. rials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such draw back respectively.
Sec. 11. That the oaths now required to be taken by subordinate Oaths of subordiofficers of the customs may be taken before the collector of the cus. nate customs - offitoms in the district in which they are appointed, or before any officer cers, before w
and how taken. authorized to administer oaths generally; and the oaths shall be taken in duplicate, one copy to be transmitted to the Commissioner of Customs, and the other to be filed with the collector of customs for the district in which the officer appointed acts. And in default of taking such oath, or transmitting a certificate thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two Penalty. hundred dollars, to be recovered, with cost of suit, in any court of com. petent jurisdiction, to the use of the United States.
SEC. 12. That each collector of internal revenue shall be authorized Deputy collectto appoint, by an instrument in writing under his hand, as many depu- ors, appointment, ties as he may think proper, to be by him compensated for their services; compensation,
bond. to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue may prescribe; and to require and accept bonds or other securities from such deputy; and actions upon such Action on bond. bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes Authority of dedlevied or assessed within the portion of the district assigned to him uties. which is, by law, vested in the collector bimself ; but each collector shall, in every respect, be responsible both to the United States and to Responsibility of individuals, as the case may be, for all moneys collected, and for every collector. act done, or neglected to be done, by any of his deputies while acting as such.
SEC. 13. That there shall be further paid, after the account thereof Allowances to has been rendered to and approved by the proper officers of the Treas- collector for exury, to each collector, his necessary and reasonable charges for adver- penditures. tising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business ; but no such account shall be approved or allowed unless it states the date and the particular
Expenditure ac- items of every such expenditure, and shall be verified by the oath of the count.
collector: Provided, That the Secretary of the Treasury, on the recoin.
mendation of the Commissioner of Internal Revenue, be authorized to Further allow. make such further allowances, from time to time, as may be reasonable, ances.
in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such
allowances; but no such allowance shall be made except within one Compensation of year after such services are rendered. But the total net compensation collector.
of a collector shall not in any case exceed four thousand five hundred dollars a year; and no collector shall be entitled to any portion of the salary pertaining to the office unless such collector shall have been confirmed by the Senate, except in cases of commissions to fill vacancies which may have happened by death or resignation during the recess
of the Senate. Allowance for SEC. 14. That the existing provisions of law for the redemption of, or unused stamps for allowance for, internal-revenue documentary stamps, the use of wbich repealed taxes.
has been rendered unnecessary by the repeal of the taxes for the paymeut of which such stamps were provided, shall apply only to such of said stamps as shall be presented to the Commissioner of Internal Rey. enue for allowance or redemption before the first day of October, eighteen hundred and seventy-five; and no allowance, redemption, or refund. ing on account of such of the aforesaid stamps as shall not be so preseuted to the said Commissioner prior to the date last mentioned shall
be thereafter made. Bank-check, SEC. 15. That the words “ bank-check, draft, or order for the pay. draft, &c. ment of any sum of money whatsoever, drawn upon any bank, banker,
or trust-company, at sight or on demand, two cents”, in Schedule B of 1864, c. 173, v. 13, the act of June thirtieth, eighteen hundred and sixty-four, be, and the p. 298.
same is hereby, stricken out, and the following paragraph inserted in R. S., 3418, p. 675. lien thereof. Post 340.
“Bank-check, draft, order, or voucher for the payment of any sum of money whatsoever, drawn upon any bank, bauker, or trust-company, two
cents." Rectifiers, liquor- SEC. 16. That any person who shall carry on the business of a recti. dealers, &c., carry- fier, wholesale liquor-dealer, retail liquor-dealer, wholesale dealer in
malt-liquors, retail dealer in malt-liquors, or manufacturer of stills, without payment of special tax.
without having paid the special tax as required by law, or who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits
distilled by him, or any part thereof, shall, for every such offense, be Penalty.
fined not less than one hundred dollars nor more than five thousand dollars and imprisoned not less than thirty days por more than two years. And all distilled spirits or wines, and all stills or other apparatus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises ; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such
building, yard, or enclosure, and all the right, title, and interest of every Forfeiture. person in any premises used for ingress or egress to or from such distilR. S., 3242, p. 625. lery, who has knowingly suffered or permitted such premises to be
used for such ingress or egress, shail be forfeited to the United States. SEC. 17. That if any person shall affix, or cause to be affixed, to or Affixing imitaupon any cask or package containing, or intended to contain, distilled to
istilled tion stamps on
packages of disspirits, any imitation stamp or other engraved, printed, stamped, or tilled spirits. photographed label, device, or token, whether the same be designed as a trade mark, caution notice, caution, or otherwise, and which shall be in the similitude or likeness of, or shall have the resemblance or general appearance of, any internal revenue stamp required by law to be affixed to or upon any cask or package containing distilled spirits, he shall, for each offense, be liable to a penalty of one hundred dollars, and, on conviction, shall be fined not more than one thousand dollars, and impris- Penalty. oned not more than three years, and the cask or package with its contents shall be forfeited to the United States.
SEC. 18. That retail dealers in liquors shall pay twenty-five dollars. Special taxes. Every person who sells, or offers for sale, foreign or domestic distilled Retail dealers in spirits, wines, or malt liquors, otherwise than as hereinafter provided, liquors. in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor dealers shall Wholesale liquoreach pay one hundred dollars. Every person who sells, or offers for dealers. sale, foreign or domestic distilled spirits, wines, or malt liquors, other. wise than as hereinafter provided, in quantities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer. But no distiller, wbo has given the required bond, and who Distiller not subsells only distilled spirits of his own production at the place of manufac- ject to dealers’ tax. ture in the original packages to which the tax stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales. Retail dealers in malt liquors sball pay twenty dollars. Retail dealers in Every person who selis, or offers for sale, walt liquors in less quanti- malt-liquors. ties than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale Wholesale dealdealers in malt liquors sball pay fifty dollars. Every person who sells, ers in malt-liquors. or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors, shall be re. garded as a wholesale dealer in malt liquors: Provided, That no brewer Brewer not subshall be required to pay a special tax as a wholesale dealer by reason Ject to dealers tax. of selling in the original stamped packages, whether at the place of manufacture or elsewhere, malt liquors manufactured by him : Provided Remission or refurther, That any assessments of additional special tax against whole- funding of addi
tional tax on liquor sale liquor dealers or retail liquor dealers, or against brewers for selling enlers and brew. malt liquors of their own production at the place of manufacture in the ers selling, &c. original casks or packages, made by reason of an amendment to section fifty-nine of the internal revenue act approved July twentieth, eighteen 1868. c. 186. 8. 59. hundred and sixty-eight, as amended by section thirteen of the act v. 15, p. 150. approved June sixth, eighteen hundred and seventy-two, further amend. 1869, c. 18, 8.1, v. ing said section fifty-nine by striking out the words “malt liquor," 16, p. 42. “ malt liquors," “ brewer,” and “malt liquors" in the three several para 1872, c. 315, s. 13, graphs in which they occur, shall be, on proper proofs, remitted ; and v. 17, p. 244. if such assessments have been paid, the amounts so paid shall be, on
R. S., 3244, pp.
625-628. proper proofs, refunded by the Commissioner of Internal Revenue.
SEC. 19. That every person, firm, association other than national Tax on circulabank associations, and every corporation, State bank, or State banking tion of other than association, shall pay a tax of ten per centum on the amount of their national banks. own notes used for circulation and paid out by them.
SEC. 20. That every such person, firm, association, corporation, State Tax on circulabank, or State banking association, and also every pational banking tion of other than association, shall pay a like tax of ten per centum on the amount of national banks notes of any person, firm, association other than a national banking par association, or of any corporation, State bank, or State banking association, or of any town, city, or municipal corporation, used for circulation and paid out by them.
SEC. 21. That the amount of such circulating notes, and of the tax Returns of due thereon, shall be returned, and the tax paid at the same time, and amount of circula
mi tion other than nain the same manner, and with like penalties for failure to return and
Täna tional banks.
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. Exemption of SEC. 22. That hereafter nothing contained in the internal revenue laws medicines prepared shall be construed so as to authorize the imposition of any stamp tax according to dis- upon any medicinal articles prepared by any manufacturing chemist, pensatory, &c.
pharmaceutist, or druggist, in accordance with a formula published in any standard dispensatory or pharmacopeia in common use by phy. sicians and apothecaries, or in any pbarmaceutical journal issued by any 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 clairned. Application of SEC. 23. That all acts and parts of acts imposing fines, penalties, or laws imposing pen- other punishment for offenses committed by an internal revenue officer alties on internal- or other officer of the Department of the Treasury of the United States, revenue officers.
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 SEC. 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 by law, 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 affidavit. He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal pamed 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 sball show the quantity and description of manufactured tobacco, and the marks thereof. Upon the receipt of the certificate and report, and upon payment of tax on deficiency, 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 portot destination named in the bill of lading, or any other pert without 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. Fraudulently SEC. 25. That if any person or persons shall fraudulently claim or seek to claiming drawback on manufac
obtain an allowance or drawback of duties on any manufactured tobacco, tured tobacco. or shall fraudulently claim any greater allowance or draw back thereon
than the duty actually paid, such person or persons shall forfeit triple
SEC. 26. That the time limited for the redemption of direct tax lands Extension of by the act entitled "An act to provide for the redemption and sale of time for redeeming lands held by the United States under the several acts levying direct direc taxes, and for otber purposes," approved June eighth, eighteen hundred 1872, c. 337, s. 1, and seventy-two, be, and the same is hereby, extended for the period of v. 17, p. 330. one year from June eighth, eigbteen hundred and seventy-four, at the expiration of which time the Commissioner of Internal Revenue shall proceed to sell the lands as provided by section four of said act.
Approved, February 8, 1875.
CHAP. 37.-An act in regard to the visit of His Majesty the King of the Hawaiian Feb. 9, 1875.
Appropriation. thousand dollars be, and the same is hereby, appropriated, to be paid out of any money' in the Treasury not otherwise appropriated, to defray the expenses attending the visit of his Majesty, the King of Hawaiian Expenses of King Islands, and suite, in the United States;—the same, or so much thereof of Hawaiian Islas may be necessary, to be expended under the direction of the Secre. ands. tary of State, and on vouchers to be filed in the Treasury Department, and a statement thereof to be reported to Congress by the Secretary of State.
Approved, February 9, 1875.
CHAP. 39.-An act making appropriations for fortifications and othor works of defense
for the fiscal year ending June thirtieth, eighteen hundred and seventy-six.
Feb. 10, 1875.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following suns be, Appropriations and the same are hereby, appropriated, out of any money in the Treas. for fortifications. ury not otherwise appropriated, for the following fortifications and other works of defense, for the fiscal year ending June thirtieth, eighteen hun. dred and seventy-six, namely: For Fort Preble, Portland Harbor, Maine, ten thousand dollars.
Fort Preble. For Fort Scammel, Portland Harbor, Maine, twenty thousand dol. Fort Scammel. lars.
For completing batteries on Gerrishe's Island, and at Jerry's Point, Gerrishe's Island Portsmouth; Harbor, New Hampshire, twenty thousand dollars.
? and Jerry's Point. For battery at Portland Head, Portland Harbor, Maine, twenty thou- Portland Head. sand dollars.
For Fort Warren, Boston Harbor, Massachusetts, twenty-five thou- Fort Warren. sand dollars.
For battery at Long Island Head, Boston Harbor, Massachusetts, Long Island thirty thousand dollars. For Fort Adams, Newport Harbor, fifteen thousand dollars.
Fort Adams. For fort on Dutch Island, west entrance to Narragansett Bay, Rhode Dutch Island. Island, twenty thousand dollars.
For Fort Trumbull, New London Harbor, Connecticut, twenty thou Fort Trumbull. sand dollars.
For fort on Willet's Point, East River, New York, twenty-five thou. Willet's Point. sand dollars.
For Fort Schuyler, East River, New York, twenty-five thousand dol. Fort Schuyler.