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About The Albany register. (Albany, Or.) 1868-18?? | View Entire Issue (Aug. 9, 1872)
ALBANY REGISTER !SHlp;IUMt INO. Ot. OKKIPI I, LAWS OF THE UNITED STATES. tritem at mi! smoxn r.sw or TY-mce.vn oonokkss. ! Nf'KAij XXtt'M- NO. I'll. AX aCf to reduce duties on imports, and to reduce internal taxes end for other pur poses. Ce if enacted 'V ' Sf "e "i Umut of Reprenntatmet nf Ik (failed Statt 01 Anuria ii Cnyreisiitmhttd. That on ami alter the Brut day nf August, eighteen hundred anil seventy-two, In lieu of tlie dmtes heretofore Iminwed by law on Hie articles hereinafter enumerated or provided for, import I from torcign countries there hall be levied, collected, ami paid lls lollop ing duties ami rates of duly, llatis to say : Oh all slack coal or culm, such as will pass thmnifha half-inch screen, forty cents uer iou ol twenty-eight bushels eighty pounds to the bushel. On all bituminous coal anil shals, seventv Jive cents per ton of twenty-eight bushels, lglitr pounds to the bushel. On'ss't, lu bulk, eight cents per one hun dred pounds ... On sail, in bags, sacks, barrels or other packages, twelve cents per one hundred pounds. On oat-meal, one half cent per pound. On potatoes, fifteen cents per bushel. On bend of lolling leather, ami nu Spanish or other sole leather fifteen lr cenliim ad valorem. On calfskins tanned, or t.mneil and dressed, twenty-five ier centum ad valorem. On upper leather of all other kinds, and on s hi its (Ire ssmI and finished of all kinds, not heroin otherwise provided for, tweuty per centum ad valorem. On all skins for morocco t.mneil, but un finished, ten per centum ail valorem. On chkwory-root, ground or uuground, one cent per pound. Ou all timber, squared or sided, not other wise provided for, one cent per cubic foot ; On sawed boards, plaad, deals, and oilier lumber of hemlock, while-wood, sycamore, .anil baaa-woad, one dollar per thousand feet board measure; , , . Ou all other varieties of sawed ltuuber, two dollars per thousand feet board measure: Provided, That wheo lumber of any sort Is iiancd or finished, in addition to the rates lereln provided, ther shall be levied and paid, for eacn shle so planed or nislus I, llty vents, per thousand feet ; and if pinned on one utile nuit tongued and grooved, one dollar per thousand lest; and if planed on two sides ami tongued and grooved, oue dollar and tlfty cents per thousand feet. On hubs for wheels Pt a. last-blocks wagoh blocks, oar bln.-ks, gun blocks heaillng blocks, and all like blocks or sticks rongh iiewn or sawed only, twenty per centum ad valorem. On pickets and palings, twenty per cent rat ail valorem. Oa laths fifteen eeats per tnonsaaa nieces On all shingles thirty-five cents per thou sand. On pine clapboards, two dollars per thou sand. On spruce oapboards one dollar and flfty cents per thousand. On bouse or cabinet furniture, In pieces or rough, and sot finished, thirty per centum ad valorem! On cabinet wares and house furniture, fin ished, thirty-fire per centum ad valorem. On casks and barrels empty, and on sugar box snooks, and packing-boxes of wood, not otherwise provided for, thirty per centum ad valorem. On fruit, shads lawn, and ornamental trees shrubs, plants, ami flower-seeds not otherwise provided to , tweuty per centum ad valorem. On garden-seeds and all other seeds for agricultural and horticultural purposes, not otherwise provtlcd for, twenty per centum ad valorem. On irtngengrounil, three cents per pound. On tfnMroroserved or pickled, thirty-five per centra aid valorem. On gliuflr, essence of, thirty-five per centum ad valorem. On chocolate. Ave cents per pound, and on cocoa, prepared or manufactured, two cents ner pound. Sec. S. That on awl alter the first day of August, eighteen hundred ami seventy-two, In lieu of the duties Imposed by law on the articles In this seel Ion enumerated, there shall be levied, collected, and paid on the goods wares and merchandise In this section enu merated and provided for, imported from foreign countries, ninety per centum 01 mo several duties and rates of duty now imposed by law upon said articles severally, It being the Intent of this section to reduce existing duties on said articles ten per centum of such duties that Is te say : On all manufactures of cotton of which col ton Is the component party of chief value. On all wools hair of the alpaca goat, and other animals add all manufactures wholly or In part of wool or hair of the alpaca, and other like animals except as hereinafter pro vided. On all Iron and stoel, and on all manufac tures of iron and steel, of which such metals or cither of them be the component part of chiet vaiuc, excepting cotton macmnery. On all metals not herein otherwise pro vided for, and on all manufactures nf metals of which either of them Is the component part of chief value, excepting percussion caps watches lewelrv, and other articles of orna ment: Provided. That all wire-rone and wire strand or chain made of Iron-wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty tnai is now levied on tlie iron wire 01 wnich said rope or strand or chain Is made; and all wire-rope, and wire strand or chain made of steel wire, olther bright, coppered, galva nized, or coated with other metals, shall pay the same rate of duty that is now levied on the steel wire of which said rope or strand or chain Is made. On all paper, and manufactures of paper, excepting unsized printing paper, books and other printed matter, not herein specifically provided for. On all manufactures of India rubber gutta percha, or straw, and ou oil-cloths of all de scriptions. Or glass and glatsware. and on unwrought pipe-clay, fine clay, and fuller's earth. on all leather not otherwise herein provid ed for, and on all manufactures of skins, bone, ivory, born, and leather, except gloves ami mittens, and of which either of said articles Is the component part of chief value ; and on llouorlce mate or linttorlco lulce. Sbc. 3. That on and after the first day of uctooer next mere snail no collected ami paid on all goods wares and merchandise of the growth or produce of countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tram, thrown, or organzlne.) when Imported from places west 111 11 IV V..I (-. w, ,.w, 1 l Hill, 111 IU11 MCI centum ad valorem, in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. 8ec. 4. That on and after the first day of Angus., eignteen nunuroa ana seventy-two, In Ilea of the duties heretofore imposed by law on the articles mentioned in this section, there shall be levtad. collected, and raid on the goods wares and merchandise in this section enumerated. Imuorted fromfbrahrn countries the following duties and rates of duty, (hat Is In say: On all bar laps and Ilka manufactures of flax, jute, or hemp, or of which flax, Iota, or hemp shall be the component Material of cmer vaiue, excepting such as may be suitable for bagging Air cotton, thirty per centum ad valorem ; on all oil-cloth foundations or floor cloth canvas, made of flax, lute, or hemp, or of which flax, jnte, or hemp shall be the compo nent nunc na i oi ciimi vaiue, sariy per centum ad valorem: on alt tags, cotton bags, and bagging, and all other like mannfactnran. not herein otherwise provided for. except bag- loreni. On Insulators for use exclusively in telp gniphy, except those male of g'asi, lweniv five per centum ad valorem. On bouillons or canneillle, ami metal !lmtedK, file or gespinst, twenty-five per cen tum ad valorem. tin emery ni-e, six dol'srs per 'on ; and on emery jrrfpns two cents a pound. vm corks amleori lmrk, man-ifi --ured, till" y ! -T .elll'im II I Va'"leH. tin ad is iiainc.y, ace Ic, acetous, and jiyTtiitgiienus of specific gravity of 1.U.V7, or less live cents per pound; acetic, acetous, ami pyrol Igneous of specific gravity over 5.047, thirty cents per pound ; carbolic, liquid, ten per centum ad valorem ; gallic, one dol lar per pound; sulphuric, fuming, iNord .hansen.) one cent r pound ; tannic, one dollar .per pound; tartaric, fifteen cents ier pound. On acetates of ammonia, twenty-five cents per pound; baryta, twenty-five cents per jsiiind; dipper, ten -cents per pound; Iron, twenty-live cents per pound ; hail, brown, five cents ier pound ; while, ten cents per .pound ; Kiassa, twenty-five cents per pound ; solid, twenty-five cents per snitid; strontia, twentj'-flve'oents per pound ; zinc; twenty five cents per pound. On blue vi riol, four ents er pound ; On ciuiphor, refined, five cents wr pound; Ou sulphate oi quinine, twenty per centum ad valorem ; On slilorate of potash, three cents per pound ; On ltochelle, salts 11 e cents ier punml ; On sal-soda, nnd soda-ash, ono-lourtn ol one tent per pound ; On Kintontne, three dollars cr ponml ; On strychnia, one dollar ier onucc : Ou bay rum or bay-water, whether distilled or coin pounded, one dollar per gallon of fint proof, and In proportion for any greater strength than first proof On run essence or oil, and bay-rum essence w ml, fifty cents per ounce. On nil sized or glued paper, suitable only for printing-paper, twenty-five r centum ad valorem; On vermuth, the same duty as ou wines of the same cost ; On mustard, ground, in bulk, ten cents per peand; when enclosed In glass or tin, four teen cetit s per pound; On Kante or other currants one cent ier pouud ; On tig.-, two and one-hal f cents per noand; On raisins, two and one-ltalf cents jwr pound; On ila'es nod primus oue cent per nunil; On preserved or oondcuse l mi k, iwenly per cent inn ml valorem ; On firecrackers, oue dollar uer box of for- tv iwcks, not oxceeiling right to each pack, and in the same proportion for any greater or ess number. On tin. In plates or sheets, terne, and tag Lvrs tin. fifteen per centum ad valorem. Ou iron nnd lln-plnte galvanized or coated with any metal by electric batteries, two cents r iunu, i On Moisic iron, made from saml ore by one nrocess fifteen dollars per ton. On umbrella and parasol ribs and .stretch ers, frames, tins, runners bandies or other . parts thereof, when made iu whole or chief jvirt oi iron, sieei, or any inner imaai, a uut v iffortv-ttve per centum ad valorem: Prbviil- d. That the rateol'ihitv uuou umbrellas. lnrusols. ami siin-slianiles. w liencovcreil with silk or alpaca, shall be sixiy per centum ad valorem ; an inner uaurciias stiai i ue tony live wr centum ml valurem ; On sultnetre. crude, one cent uer nonuil: iv-Hiiwi bhii iiiiw.i ,viv, ...v,.,.- pound. Skc. S. That on and after the first thy of August next tlie importation oi the articles enumerated and described in this section shall be exempt from duty, that is to say : Acid, borate aud sulphuric ; Agates, unmanufactured; Almond shells; Aluminium, or aluminum ; Amber heads and amber cum : American manufactures the following, to wit. casks, barrels or car-bovs and other vessels, and grain-bugs the manufacture of tlie united Hates, u exported, containing American produce, ami declaration be made oi Intent to return the same empty, under such regulations as shall be prescribed by the secretary oi me xreasury , Ancelica rota : Animals brought into the United States tem porarily and for a period not exceeding six months for the purpose of exhlb.iion orcom- peiuion lor prizes onezed ny any agricultural orraclna association : Trtobleil. That bond be first given, iu accordance with the regula tions lo In prescrilwlby the Se,-.retary of the Treasury, with the condition I hat the full du ty to which such animals would otherwise be liable shall be paid In case of their sale In tlie united mates, or u not re-exported within said six months ; Annato, rorsvou, rocou, or Orleans, and all extracts ol ; Annato-eecd ; Antimony, ore, and crude siilphuret of; Aqua fort is; Argal-dust ; Arsenate of aniline; Balmofoilead; Balsams viz : Copavla, fir or Canada, 1'cru and Tolu ; Itamboo rceits no further inannlsCured than cut into suitable lengths lor wiilkim;- stic.ks or canes, or for sticks for umbrellas parasols, or sup -manes ; lfamboos, unmanufactured: Hezoar stones; lied feathers nnd downs; llirds stnfl'ed ; Black salts; Black tares: Bladders crude, and all internments of an nuals not otherwise provided tor : Bologna sausages : Bones, crude, and not manufactured ; bones burned, calcined, ground, or steamed , Borax, crude ; Borate of lime: Books which shall have been printed and manufactured more than twenty years at the date of ImpnrtAtlon ; Books, maps, and charts Imported by author t v for the United States or lor the use of the library of Congress: Provided, That tlie duty shall not have been Included in tlie contract or price paid ; Books, maps, and charts specially Imported. not more man two samps to any one invoice, In ....... I Cltl. A.H 11... 11M nf ...... ....... In...,. S.. .... . .... ....... imrated or estauiisncti ior nniiosopnicai, titer- arv. or relhrlous nurposes or fi-r the eicour- agement nf the line arts, or for the use, or by the order, of any college, academy, school, or seminar' of learning in the United States ; Bonks professional, of persons arriving In me united states; Books, household effects or libraries, or parts ot libraries, in use of persons or families ?,' ,,ui'"" lr', from ferelgh countries, If used abroad bv ihem .v "; t3'1' 'hortotl U the leglsln not less than one year, and not intended for W f W Stale, free of duty, subject to such any other pei-son or persons nor for sale; regulations as may bo in-escribed by the Sec Brazil paste; rotary of the Treasury; and also that for the 11, .. ,11 r- i,w..i...Ui a ...1.1,1.. term of two years from and after thenassairn for spectacles rough: Bufgundy pitch ; Camphor," crude Cat-gut strings, or gut chords for musical Instruments ; Chamomile flowers ; Charcoal; China root; Chtncbona root ; Coal-slores of American vessels: Provided, niorideoi lime That none shall be unloaded; Cobalt, ore of: Cocoa or cocao, crude, aud fibers leaves, ami sneiis 01; Coir and coir yarn ; Colcother, dry. or oxide of Iron ; Coltsfoot, (crude drug ; Copper, old, taken from the bottom or American vessels compslled by marine disss- v omrayerva-root ; ter to reiair in foreign ports ;' towage uown ; Cow or klue pox, or vaccine virus ; Cubebs; Curling-stones or quoits; Curry and curry powders ; t yamie or ayaniie ; Diamonds rough or uncut, including gla- zier's diamonds; now mm. Dried blood; Dried and prepared flowers ; Kiecampane-root; Krgot; Fans, common palm-teaf ; ranna; Flowers leaves nhtnts roots, barks and seeds for medicinal purposes in a crude suite, not otherwise provided for ; iirewoon; Flint, flints, and ground flint-stones ; Fosaels: - Fruits plants tropical and semi-ironical, for the purpose of propagation or cultivation : Uaanga, or galangai ; Garanclne ; (lentlan-root; Olnseng-root; Goldbeater's moiils and goldbeater's skins; uoia-sizc ; Oreac, for nse ai soalp-stock 0, not other, wise ((rovideil ftir ; ( it. tin v-fnigs and gnnnv-cloth,okl or ref.ise, fit only for mannthcture ; lut and worm gut, manutac'.nred or unmau iifav'lurcd, for w hip and other corl; H'tts saitivl; It r, all horns, ctl He, e'oano l or unc'eanpl, dra noriiivlva in. tnr ui Mliuulacurii'l; II tr nt'h'H-. c'-r tl I. f r Im '.i. Slid ie.itlres-- es.aitd not tit lrt)ris,e s; Ilel lelsil-i -root ; Hide cuttings raw, with H- without the liair on, for glue stock; Hide rope ; Hides namely, Angora g.iat-sktnsraw, with nut the wool, unmanufactured; asses1 skins raw, luimanufacturcd ; I Isles, raw or uncurcd, whether dry, salted, or tickle I. and skins except sheet -.-kins with tlie wool on ; t Hones ami whetstones ; Hop-roots for cultivation: Horn-strip; Indian hemp, (crude drug;; lmllo or Malacca joints not further manu factured than cut into suitable lengths for the itriniilacttires Into which they arelnleiidcd In be convert id! ; Iridium ; Isinglass or flsh-gl tie ; Islle, or Tamplco flber ; Jalap ; Josstick or Jossligbt ; Jute butts: Leather, old scran: Leaves, all, not otherwise provided for ; Lithographic stones, not engraved; Loadstones ; Loirs, and round manufactured timber not otherwise provided for, ami ship tiiulier ; Macaroni aim venniceiia ; Madder and munleet, sround or prepared. and all extracts of: Magnets ; Manganese, oxide ami ore of; Marrow, crime; Mash-mallows ; nation Mat, Mecrchaum, crude or raw ; Mica ami mica waste; Mineral waters, all, not artificial ; Moss, sea-weed, nnl all other vegetable sub stances used for beds and mattresses ; . Murcxlde, la dye;) Musk, crude ; Mustard sent, brown and white ; Nuts. ciK-na and l,i ii.u or cream: Nun vomica; Ol', : -li ti i", fixed or cxpre'sel, VlXi A nats; amuer. crude and reclined; aiulK'r- gris ; anise, or anlsB-seett ; anllios or rosenw rv ; liergamniit ; cajeput caraway ; cassia ; ce d'rat; clianiomilc ; ciiiaBiuon ; cllronella, or lemon-grass; civet ; utnnci ; tasmine, or jessn mioe : jiiglamlluin ; juniin;r : lavender; mace ; ottar of roses ; nuUDy ; sesame, or sesamuin- ee'laor none; tiivnie, rci, or origauuin; IbvAVi white; valeslan ; ou-cake; Olives green or iirepared ; Orange buds ami flowers; Orpimmit; Osmium ; oxidizing paste ; raiiAuium ; I'.iperstock, crude, of every description, in mlluat all tnausa. fibers, rairs other than wool, WAste, shavings, clippings old paper, rope ends, waste rope, waste lugging, guuny bags and gimny cfotli, old or refuse, to 1st' used in making ami Hi only to be converted into is iper, and unfit tor nnv other manuia ....... ...i ...,,.,. ..,.. ,. ii r, tiKtKorotner purposes ; Pt'llltorv root : Per8ts, or extract of archil, and cudbear ; Peruvian bark; Pewter and biittiinl.1 metal, old, and flit on 1 y to lie maniifacliireil ; rlianglein ; riumuago; I'otvpodluui; Pulu; Quick grass-root ; Quills prepared or unprepared ; Rairoail lies of wood ; liatau anil mens unsaanuiaciureii ; Rennets raw or prepared ; Boot flour ; Saffron and Safiiowcr and extract of; Saffron cake ; Sago, crude ; Sago and sago flour ; Saint John's beans; Salacine; Salop, orsalonp; Sassafras, bark ami root ; Sauerkraut; Sausage-skins ; Sends, namelv. anise, anise star, Canary. lila, scasamum, sugarcane, and seeds of for est trees ; Shark-skins; Snails ; Soap-slocks ; Spartorre, for making or ornamental hats : Spunk; Stavesacrc, crude; Storax, or Stynix; straw. uinnanufacluveil ; Strontia, oxideof, or protoxittcof strontium; Smviiuc add; Sugar ofuillk; Talc; Tamarinds ; Teasels, Teeth, iiniiunufactured; Tcrro-alba, alnmnious ; Tii, crude ; Tlu, In pigs, bars, or blocks and grain-tin; Tonqnin, TonqiiA, or Tonka beans; Tripoli: Umbrella sticks crude, to wit. all part ridge, liatt-wood, pimento, orange, myrtle, and and other slicks and canes In the rough, or no turther man it tact urea than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking canes ; I raniuni, oxide or; Vanilla beans or vanilla plants ; Venice turpentine ; Wafers; Wax, bay er myrtle, Brazilian ami Chinese ; W halebone, un'siauiifacUired ; Yams ; Yeast-cakes; Zafl'er. Sec. (i. That for all purposes the standard for vinegar shall be taken lo lie that strength whk'.h requires thirty-live grains of bicarbon ate at potash to neutralize one ounce troy of vinegar, ami ail import unties mat now are, I n .,... Imnii O..,. lu, Immoiil I.,- law nn .lu. . s "vysr" "vf" 3 !'. imported from foreign countries shall lie uoiietsteja aowraing 10 sain si.-umnni. skc. 1 hat inr a term t two rears rroin ahd alter t he passage of this act, and longer, machinery and apparatus designed only for. and ndaited to be used for steam towage on 1 Pji n ' M n.w.B?PW " of tlds act. and no longer, steam plow machln- ery, adapted to the cultivation or the sou, may lie Imported by any person for his own use, tree ofdtity.sulnecttostich regulations ot the Secretary of the TreAsuryas before provided. Skc. S. That all Imported tmntls. warns and merchandise which may be in the public stores or bonded warehouses on the first day of August, eighteen hundred and seventy two, shall bo subjected to no other dm v nnon the entry thoreof for consumWIon than iflho same vfcre Imported reswctlvely after that tlay; and all goods wares, and merchandise remaining in bonded warehouses on the day and rear this act shall take effect, and upon w men mo unties anaii invro been paid, snail be entitled to a refund of the difference be tween the amount of duties paid and the amount 01 duties sain goons, wares ami mcr ylandlse would be subject to If the same were imported respectively after that day. Sec. 9. That where Are-arras scales balan ces snoveis spaaos, axes; natunets, namtners mows, cu uvaiors mowinsMnacnines anu reapers manufactured with stocks or handles made of wood grown In the United States arc exported for benefit of drawback under sec hundred and sixty-one, and entitled "In act to provide Increased revenue from Imports uon iour 01 tne act 01 august mm. esnwnsn to pay Interest on the public debt, and for otnor purposes,'- aucn anictm snati se en titled to such draw-back, under that act, in all cases when the Imported material exceeds one half of the value of the material nsed. SBc. 10. That from and after the passage of Hits act an itmtoer, umuer, nemp, nanita, and Irom and Meal rods. bars, anises nails and bolts, and copper and composition metal, which nav be necessarr for the construction and equipment of vessels built in the United StAtes for the purpose (or being employed In ehe foreign trade, Including the trade between the Atlantic and Pacific porta of Ihe United States ami finished after the passage of this act, nay qe Imported In bond, under such regulations as tlie Secretary of the Treasury may prescribe, and upon proof that such ma terials have been used for the purposo afore- I mill nn .1 ii,On ahall Iwi nalit ihAnrnn . Prnvbl. ed, that vessels received the benefit of I his seotiou snail not ne allowed to engage in we c atwlsetiadeofths L'nl:eil8 a esmore thin two montlis lu any one year, except upon the I payment of the United Stales of the duties on which a rehnte Is herein allowed : And pro- vkk-d further, That all articles of foreign prisloctlon neeihil for the rcioirof America 11 vc sc's ciiguzv I cx.duslve'y in lorrlgn tra le, iiuv 1 wiflidrawn IVtnn lantdisl warehonst's free ofihtCt, iimler sivii rofu'ailins as the S-.-rearv,i 1 e Trcaur' tuny proscribe. She. 11. Tnai 1 be piovlsii iu' Stx bin liHir 01 an act entitled "An act to protect the reve nue, and fur other purposes,' apiirovcd July twenty-eighth, eighteen hundred and 1 ixty slx, is liereby inodificd and amended an as to roadaefolmVa: Providoil, That from and af ter tbo date of the passage of tills act, Import el salt In bond may be nsedln curing fish, taken by Vessels licensed to engage in the fisheries' under such regulations as the Secre tary of tlie Treasury shall presenile ; and up on proof that said salt has been used In cur ing fish, the duties on the same shall be re mitted. DISTILLED 8PIRITS. . SKC. 12. That Ihe act entitled "An act Inv poslng taxes on distilled spirits and tobacco, ami tor other purposes'' approved July twentieth, eighte,- n hundred and sixty-eight, b' aim the sumo i-hereby, nnici.dcdas fol lows : That section one In-amended by str.klng nut the word "fifty," and Inserting In lieu thereof Ihe word "seventy :" 1'rovlded, never t helms, That dis:illed spirits lawfully do-po-insl in a disti I lerv bonded warehouse when this act shall lake effect may be withdrawn therefrom nn payment of the laves thereon at the rale within ihe time and In the manner 11 vol In law at thctlmu of such deposit: Pro vided further, That the special tax paid by distiller prior to the taking effect of 1 his act , which las not been exhausted by the quant t of spirits distilled as provided by law, stall be refunded upon proper application out of any moneys arising from internal taxes not 01 benvi-e 'appropriated ; and that said section 1 c further amended bv striking out tlie wools "in excess of the nnmW'r of gallons," and in serting in lien thereof the wonts "amounting to one-half gall ou or over," ami add after the words "as a gallou" the words "and any f. actional part of a gallon less than one-half gallon In any cask or package, shall be ex empt from lax.1' Tint section two In amended by sirlklhg out the word "meters." That sc.- i .ii thiv In aniendei by striking out all al.er Ihe enac lag c ausc, iiud inser. ing in lieu thereof the following wonts: That the Commissioner of Internal Ucveinie is herein- authorized to order aud reiiulre such .'barges of or additions lo distilling ap paratus, connecting pijns pumps or cisterns, or any macmnery eonnecieu nap uv um.-h 111 or on the distillerv premises or may require to bo put on any os the stills, tulw, cisterns pipe, or other vessels such fastensugs locks in- senlu as In mnv rleem nocos-nrv. That section sevon be amended by striking out the words "but in no case shall such lnuid be made for a less sum Hum five thousand dot lurs." That section ten In amended by striking out all atter the erecting clause, ami insert tin In lieu thereof the following, to wit "that on the receipt of nnilce that any rson wishes to commence the business of dislllling. the assessor shall proceed, at tlie expense of the l mien stales, with inc aid 01 an nssisinm ilesignnteil for the purpose by the ttoninils sioner of Internal ltcvenue. to make a survey of sihdi distillery for the purpose of estimating and determining Its true spirit-producing cA pacllv for a day of twenty-four bonis, a writ ten report of which survey shall bo made In triplicate, one copy of which Fhall In deliv ered to the distiller, ami shall take effect on and after the dale of sneh deliver)-, one copy retained by the assessor, and the other trans mitted to the Commissioner of Internal Kev enne. In all surveys made under this act fartv-fivc gallons of mash or beer brewed or fermented from grain shall represent not less than one bushel of grain, and seven gallons of mash or beer brewed or fermented from niolasses shall represent not less than one gallon of molasses except iu distilleries 1 qierntlng ou Ibc sonr-ma;)h principal, in which distilleries sixty gal Ions ol beer brewed or fctmented from grain shall reiresent not less than one bushel of grain. If the Com missioner of Internal Revenue stall at any time In satisfied that such report of the ca pacity of any distillery is in any respect In correct or needs revision, be shall direct the assessor lo make. In like manner, another survey of said distillery, the report of said survey to be made In triplicate and deiiosited as hereinbefore provided." That section eleven lie amended by striking out Ihe words "any assessor to assess a special lax upon" and the words "or for Ihe collector to collect the same, or for any distiller who has heretofore paid a special tax as such to," and cr Inserting in lieu of ihe last specified words ine worus "10 commence or, aiso, oy strlklng out the words "assessor of internal revenue to assess, or for any collector to col lect any special tax for," and Inserting in lieu of Ihe last specified words the words "person tsi engage in the business of;" also, after the words "nix hundred feet," each time they oc cur, the words "In a direct hoc." That section twelve lie amended by Insert ing after the words "six hundred fcet" the nerds "in a direct tine." That section thirteen Is hereby repealed. That section fifteen be amended by inscrl i ng after the word "manufacture" the words "until the tax theronn shall have been paid.'" That section slxtoen be amended by striking out the words "expense of the owner of the distillery or warehouse" and inserting in lieu thereof the words "at the expense oftbe U illicit States Vrom and after tlie passage of tills act " That section eighteen be amended by strik ing out the words "not having paid the special lax" and Inserting In lieu thereof the words "other than a rectifier or wholesale liquor dealer who has paid the special tax, or a dis til ler who has given t he bond," and i nsert Ing after the words "who shall put up"the words "or keep up." Hal section nineteen be amended by strik ing out tho words "eleventh" and "twenly llvst" and "irauy false entry slall be made in either of said books or anv cnlrv required to In? made therein shall bo omitted therefrom, for everv such false entry made, or omission, the distiller shall forfeit and pay a penally of one thousand dollars," and the word "such" before the words "false entry" the first time It occurs . , L That section twenty-two be amended by striking out the words "having paid the .speclal tnx" and Inserting In lieu thereof the words "having glvonthe bond repuired by i.nv " nut In- ddim? ihe followlmi : Provided. That nothing in this section shall be held lo apply to suspensions caused by unavoidable accident; and the Commissioner of Internal Hevenne shnll proscribe rules and regula tions to govern iu such cases of involuntary suspension." , , , Thi uvtlon twentv-lhree be amended bv striking out the words "elevcnlh"aml "tweu- iv-nrst oavs," ami insert -nay. ' That section twentv-seven amended as fol lows: Strike out the word "quantity" whore it last occurs In said section and Insert "frac tional part ol a gallon amounted to one-half gallon or over ;" and strike out "less than oue gallon" in the sixth line from the bottom of the section, after the wonts "regarded as a Till gallon," add "and any fractional part of a gallon less than one-half gallon In any cask orpackage shall be exempt from tax." That section twenty-eight be so amended that the tax therein provided for stamps shall bo ten cents Instead of twenty-live cents. That section forty-two be amended by stria ing out the wonls "the special tax has been paid" ami Inserting In lieu thereof tlie words "bond has been given;" also, by striking out the wonls "for the non-payment of the special tax" and Inserting in Hon thereof the words "because no bond has been given." That section fort v-three be amended by In serting after the word "brand." tbe second time it occurs, tbe words "and tbe Commis sioner of Internal Revenue mar make such change in stamps and may prescribe such In struments, or other means for attaching, pro tecting, and canceling stamps for tobacco, snuff, cigars, distilled spirits, and fermented liquors, or either of them, as he and tbe Sec retary of the Treasury shall approve, inch instruments to be furnished by the United Slates to the persons using the stamps to be affixed therewith, under such regulation as the Commissioner of Internal Revenue may prescribe" That section forty-four bo amended by striking out tbe word "distiller" where it first occurs therein. That section fortv-noven he amended hv Inserting titer the words "orignal package'' the words "or in case such spirits shall have been rectified, the name of the rectifier and the seual number or the rectlfler's stamp," That section fortv-ehrht amended bv strik ing out all after the enacting clause and in serting In lieu thereof the followinr: "That on all wines, llxuora, of compounds known or denominated as wine, and made in Imitation ofswark'lng nine or champagpc, but not made from grapes grown in the United Stales ami on all liquors, not made from grapes, currants rhubarb, or berries grown iu the I'ldted States, Inn produced by being rectified or mixed with dldllleil spirits or by the ln iielon i f any matter In spirits, to be soMas' wine, or as a sub 1 lime lor wine. Uni t- shall j In- levied and collected a lax often cents T ' ism v or pacing.- c m tumult g not more than one pint, or of twenty ceuls per boltle or pickuge containing more than one pint ami not more Han one quart, and at the same rate for any larger quantity of stash merchan dise, however the same may be nut up, or whatever nay be the package ; and the Com missioner nf Interna I Revenue shall cause 10 be prtqaired suitable and special stamps de noting the tax herein Imposed, to be affixed to each bottle or package containing such merchandise, by the jierson manufacturing, comiKitiudcil, or putting mi the same. In-fore removal from the place of manufacture, com piuntling, or putting up; raid stamps to In aflived and canceled in such manner as Ike Commissioner of Internal Revenue may pre- scviue; anuine aosence oisticn stamp irom any boltle or package containing such mer chandise shall be pi bna-factc evidence Hat the tax 1 hereon has not been paid, ami such mere lian-lise shall be forfeited to the United Slates Any Tsnn counterfeiting, altering. or re-tt-iug sam stamps stunt in- sitntec.l 10 1 lie same m-naltlesas are imposed lor Hie same encase in u .nioiis 10 prupiivinty Mliuqis. mat secuon lony-ninc be amended ny inking 0111 the word "twontv-fivc" and In serting In llcti thereof Ihe word -'ten:" also by striking out the words "the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Kevenue, may ap- point, - ami inserting in lieu therein the words "the President may nominate, ami, bv and with the advice aud consent of tlie Sun ante, appoint;" also, by striking out the wonts --snail oc assijrneu to a designated ter ritorial district, to be composed of one or more judicial districts anil territories and shall yep his office at some convenient place In his district to In designated by the Com missioner, and," and Inserting In lieu thereof Hie words "shall be assigned by ihe Secre tary of tho Treasury, on the recommendation ol the t.imuiussioner oi internal ltcvenue, lo duty In any part of tho United States, and may bo transferred from place to place, 11c corillng to the exigency of Hie pub'lc st-rvk-c;" and strikeout "wllhln his district" wherever It occurs ilia -Ion any Is- amended In niriMntt out Ihe word "siin-rvisor" and inserting lu lien lliei eol Ihe word "olllcer . also, ny sink ing out the word "detectives" and Inserting lu lieu thereof the won! "agents." That section fifty-three be amended by striking out all front and including the wonls "free for gauging," down to and including the wordB "producer of such articles." That section fifty-four be amended by atiik liur out nil after the enactlns clause, tind In serting In lieu thereof the following; "That distilled Fiilrils nnon which all taxes havoJ. been paid nay be exported, with the privilcgcT .....lu...l.n .1. 1.. . ........ 111.. . ..I" ..... f 11..... ol ill 11 11 ISH . 10 nuiio'l"1 s 111 not 11 llltlll one thousand gallons, ami In distillers' origi nal casks, containing not leas than twenty ivlne-gnllons each, on application ol'Hie owner thereof to the collector of customs at any lrt of entries, ami under such rules and reg ulations and after making such entry as may in prescribed bylaw anil by tlie Secretary of the Treasury. The entry for such exporta tion shall hein triplicate, and slall contain the name 01 the person applying to exptin, tho name of tlie dimities ami of the district 111 which the spit i s were distilled. And Ihe pane oi tlie vessel by which, nnd tin- name ol iht-lKirt 10 which, they are to be exported; ami the form of Hie eutry slall be as follows : "'Kxport entry of distilled spirits eulilled lo drawback. "'Kntry of spirits distilled by , in district, Slate of , to be exinrtcd by ,ln the -yE- , whereeof- Is master, bound In ."And Die entry slall specify Hie whole number ofcasks or packages the marks and serial numbers thereon, the quality or kind of spirit? as known in commerce, the manlier of gauge or wine gallons ami of proof gallons; and .ho amount of the tax nn sncbaulrltssball Im verified by tlie oath or omrraation of tbe ow per of the spirits ami Hat. Hie tax tuts been paid thereon, And that they are truly intend ed to be exinnted to the port of . and not to be retandod within the limits of tho United St'los. One bill of lading, duly signed by the master of the vessel, shall be deposited with said collector, to bellied at ids office Willi the entry retained by him. One of said entrfos shall he, when the shipment Is com- 4 ileted, transmitted to the Secretary oftbe Treasury, to be recorded and Med In his office. The lading on board said vessel slaN us only atter the receipt ol an -ffifijfcor lr nilt signed by the collector f Sston" ami ihiav.u-iltnacitstomsiraueer. aA.7 alter each' cask or package shall have been distinctly narked or branded by said ganger as follows: lor exinrt from U. K A.,' awl the tax-paid stumps thereon obliterated. The casks or lockages slall be Inspected and gauged along- stlte 01 01 oil lite ,cri uy iitu flange ucslg- nated by said collector, under such rules ami regulations as the Secretary of the Treasury may prescribe; and 011 application of the salil collector 11 snail oe motility 01 ine surveyor of tbe pan to designate and direct one of the ustoui-hoiise inspectors to superintend such shipment. And the ganger aforesaid shall make a full return of such Inspection and gauging in such form as may be prescriped by 1 tie tsecreiary 01 tne treasury, snowing ny whom each cask of such spirits was distilled, the serial number of the cask, and of the Ux pald stamp attached thereto, the proof and quantity of such spirits as per tbe original gague-mark on each cask, ami the qnanltv In proof and wine gallons as per tlie giage then made by him. And sold Sanger slall certify 011 such return Hat the shipment has been made, in his presence, 011 board the vessel named In Ihe entry for export, which return shall be indorsed by said custom-house In spector certifying tiiat the casks or packages have Iwen shipped under his supervision on 1 ma ril said vessel, and the tax-paid stamps obliterated ; and tlie sold Inspector shall make a similar certificate to the surveyor nf the port, indorsed on or to bo attocqett lo the en try In possession of the custom-house. A drawback shall be allowed upon distilled spirits on which tbe lax has been paid and ex pnried to foreign countries under Hie pro visions of this set, when exported as herein provided for. The drawback allowed shall include the taxes levied and paid upon the distilled spirits exported, at the rate of seventy cents per proof gallon, as per last gauge of said spirits prior to exportation, and shall be due and payable only after the proier eiitries lave been made awl filed, and all oilier conditions compiled with, as hereinbe fore required, and nn tiling with the Secretary of the Treasury the proper claim, accom panied bv ihe certificate of the collector of customs at the port of entry where the refills are entered for export, that such spirits have been received into nis custody anu ine tax pald stamps thereon obliterated; and the Secretary of the Treasury shall proscrlbo such rules and regulations in relation thereto as may be necessary to secure the treasury of tho United Slates against frauds : Provided, That the drawback on spirits distilled prior to the passage ot this act shall not exceed sixty cents per proof gallon." That section fifty-five be amended by strik ing out all after the enacting clause, and In serting In lieu thereof the following: "That distilled spirits may be withdrawn from dts t tilery bonded warehouses, at the instance of the owner of the spirits for exportation In the original casks In quantities of not less than one thousand gallons without the pay mentof tax, under such rules ami regula tions, ami after making such entries and axe eiitlng and filing with the collector of the dis trict from which the removal Is to be made such bonds and bills of lading, and giving such other additional security as nay be pre ncrlhed bv the Commissioner of Internal Rev enue, with the approval of tho Secretary of tbe Treasury : Provided, That bonds given under this section shall be canceled under such regulations as the Secretary oftbe Treas ury shall Drescribe. "All distilled spirits Intended for export, on aforesaid, before being removed from the distillery warehouse shall be marked as the Commlsstoner of Internal Revenue may pre scribe, ana stall lave affixed to each cask an engraved stamp Indicative of foul intention, to be provided and furnished by tbe several collectors as In the ease of other stomps and tonoenargea to them and accounted for In the same manner, and for tbe expense at tending the providing and affixing such siat ami amps twenty-flve cents for each package so iuucsi nnati ue pain to tne 00 lector on maa- Ing the entry for such transportation. When the owner of the spirits shall have made the proper entries, filed the bonds, and otherwise compiled witn an urn requirements 01 tne taw and reonbuions as herein nrovkled. tho col lector shall Issue to bim a permit for tbe re moval and transportation of said spirits to the collector of the port from which the same ire to be exported, accurately describing Ihe spli itsto be shipped, the amount of tsx there on, the Stale and district from which ths) ame Is to be 1 hipped, the nans of thedMlfhrr by whom distilled, ihe port to whk'.h the same are lo be transwrted, the rame oftbe collec tor of tlie port to whom I lie spirits are to be condgned, ami the route or routes over -which they are to le sent to the port of sUngient. seipmenis snan ee mane over norazen rouie- whenever practicable. The colleclt r if the port sbal I receive such spirits, and ir- mli the exportation thereof under the same 111 les and regulations as are prescribed for the exportation of spirits upon which the tax has been paid. And If any person shall fraudulently claim, or seek, or obtain as al lowance of drawback on any distilled spirits or shall fraudulently claim any greater al lowance or drawback than Ihe tax aetnallv paid (hereon, such person shall forfeit and pay In the government nf the United Slates triple the amount wrongfully and fraudulent ly .sought to be ol taineii. and, on conviction, shall ho imprisoned not more than ten years ; and any owner, agent, or master of any vessel or any other person who shall knowingly ntd or abet in the fraudulent collection or fraudu lent at t etnpi to collect any draw back upon, or slall knowingly aid or permit any fradnltnt change In the spirits so shipped, shall, on conviction, lie fined not exceeding live thou sand dollars and Imprisoned not more than one year, and the ship or vessel on board of which such shipment was made or pretended to be nailethsll he forfeited lo the United Stmes, whether a conviction of the master or owner la had or otherwise, and proceedings may be had in admiralty by llbei I for such forfeiture. "Any person who shall Intentionally reland w ithlp tlie Jurisdiction of the Unit eti States any distilled spirits which lave been shipped lor exportation under the provisions of this act, or who slall receive such relandsd distilled spirits and every person who shall akl or abet In such rolandlng or receiving or such spirits shall, ou comic: inn, be fined not exceeding fire thousand dollars and imprisoned not more than three years ; and all distilled spir its so it-landed, together with the vessel Irom which Hie same were rclandsd within Ihe Jur isdiction ofilie United Staler, and all boats, vehicles, horses or other animals used In re lauding ami removing such distilled spirits, shall be forfeited to the U tilled States." That section fifty-seven in- amended bv strik ing out the words 0 more than" Infiire the worth, " five galline," at d Insert Ing the wonls " or more" n Per the words " Ave gallons." Si c. 1:1. That lite act enllt'el " An act im posing taxes on distilled spirits and tobacco, and for other purposes" approved July 1 n co llet h, eighteen hundred ami sixty-eight, as amended by the act approved April tenth, eighteen hundred and slxty-nins In, and the same Is hereby, amended as follows, namelv 1 That section eight la amended bv adding the wonls, "Proridsd further, That in caw of distilleries sold at jndk-ial and other sales in favor of the United StnteiLa bond mat- lo taken at tin- discretion of the Coimnlsaloner of the Internal Revenue in lieu oi me inieroni ttevenueln lieu of the written consent required by such section, and the per- son giving such bond nay ) allowed to oper ate such dlsllllervdllllnir the existence ol the right of redemption from such sale, on com plying wlthnll tin other provisions of law." That section twenty be amended hv strik ing out all after the enacting clause, "and In serting in lleii tlioreof the following: "That on receipt ol' the distiller' return in each month, ihe assessor slall Inquire ami deter mine whether the distiller has accounted for all the grain or molases used,' and all the spirits produced by him In Ihe proceeding month. If the assessor Is satisfied that the distiller has reported all the spirits prodiwed liy-hlm, ami the quantity s reported shall be found to be less than eighty per centum of the producing capacity of the distillerv as estima ted under Hie provisions of this act, an asses ment sbal I be made for such deficiency at tbe rate l seventy cents for every proof gallon. In determining Ihe qnantltv ot grain used, fifty-six pounds shall tic accounted ana bush el ; and If the assessor Hinds that the distiller has used any grain or molasses In excess of Ihe capacity or bis disMllerc lis estimated under the provisions of this Act, an assessment shall be made ogalnil the distiller at Ihe rate of seventy cents for everv proof gallon of spirits that should have Iwen produced from tlie grain or moasesso used In excess, which nssement shall be made whether the quantity of spirits reported Is equal to or exceeds eigh ty ir cent 11111 of tho producing capacity of tin-distillery. If the assessor finds that the distiller has not accounted for all the spirits produced by him. be shall, from all the evi dence he, tan obtain, determine what quantity of spirits was actually prodiwed by such dis tiller, and an assosmont shall be made fur the di Iterance between the quantity reported anil tho quantity shown to lave been actually pro duced by such distiller, and an swmnl slat tne made for the difference between the quantity reported and the quantity shown to have been actually produced, at the rate of seventy cents for everv proof gallon : Provid ed. That Ihe actual product (hall be assmed to bo in no case less Han eighty per centum of producing capacity of tho distillery as esti mated under the provisions of this got, or under the act to win ah this Is an amendment. Anyard all assesmeiits made under this section shall bo In a lein oualldtsttlled spirits on the distillery premises the distillery used for distilling the same, tho stlllsvesseis fix tures, and tools therm, and on tho tract of land whereon the sold distillery ts located, together with any building thereon, from the time such assessment Is made until the same shall have been paid. That so much of section fifty-nine as impoers upondlstilleraa special lax ami the tax of four dollars per barrel, and a tax on tbe sales of wholesale ami retail dealers, and a lax on rectifiers of fifty cents on each barrel produc ed in excess of two hundred barrels, be, and the same are hereby, repealed ; but nothing herein contained shall In held to repeal or mmlify the existing law at to the mode of keep ing tho books of distil lens, recti tiers or dealers, or as to their Inspection; ahd the returns required by existing law of distillers recttfl or dealers slall be furnished to the proper ofilcers of internal rovemw when demanded ; and that said section fifty-nine he further amended by inserting after the words "but no distiller" the words "who has given tbe required bonds" and flat said section bo further amended by striking' out the words " inalt-Uquor," '! malt-Uquors" " brewer," and " malt-liquors" in the three several para graphs In which tney occur. And that said section be further amended by adding to said section tho following: Every person who sells or offers for sale malt-liquors in lerger quanti fies than fire gallons at one time, but who dins not ileal In spirituous liquors shall be regarded as a wholesandeoler In malt-liquors and not a wholesale liquor-dealer, and shall pay a special tax of fifty dollars Everv iicraou who sells or offers for sale malt-liquor's In quantities of five gallons or less at one lime, but who docs not ileal In spirituous li quors, shall be regarded as a retail dealer In malt-liquors andnot a retail liquor-dealer, and shall pay a special lax of twenty dollars : Provided, however, That nothing in this sec tion slall be hold to prohibit the purifying' or refining of spirits In tbe course of original and continuous distillation through any material which will not remain Incorporated with such spirits when tbe manufacture thereof is com plete. Skc. 14. That on and after the Uaic when this act shall take effect, the compensation of internal-revenue gangers shall be by fen dependent upon the quantity gauged, to be prescribed by tbe Commissioner of Internal Revenue, which, together with their actual and neccesssry traveling expanses, verified by the oath of the guager, and the compensation of Internal-revenue gaogers and storekeepers shall be paid by the United States monthly, without requiring relmbursmcnt bv distill ers. Skc. 15. That the Commissioner of Internal Revenue Is hereby authorized, under refuta tions to be by him prescribed, with the approv al of the Secretary of tbe Treasury,). issue tax-paid stamps for the reHunptngof distilled splrhs upon withih the tu stall have been duly paid bat from which the stamps have been lost or destroyed by uaavesdable acci dent, , Svu 16. That every brewer shall, before before eoBunencIng or eonttmsiag Imstnnw. tile with tho assistant aaeeserof theaianzaent district In which be shall design to carry on theretnUtnei mmTSt" wWaK corporation, or flrm, ant IS'ssmesojjr.e membsas of any such uompanyor firm, to gether with tbe places of Awiiooce of such person or persons, and a description of the premises on which the brewery b situated, and of bis or their title thereto, and tbe name or name of the owner or owners thereof. SKC. 17. That every brewer shall execute a bond to the United States to be approved by thecolle.!toroftheibstrict,lnasum equal to twice the amount of the fax which, In the opinion of the assessor, said brewer will liable to pay during any en month, which bond snail m renewed 00 the first day of May In I each year, and shall be ctffitfoned that be 1 will pay, or cause to be paW, as herein jeo i video, tie lax required by law on all bier,