Such articles, Proviso. duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamp or stamps denoting the tax paid thereon, and all such articles imported, or of foreign manufacture, shall, in addition to the import duties imposed on the same, be sub- if imported, to ject to the stamp tax, respectively, prescribed in schedule C, as aforesaid: pay stamp tax. Provided, That when such imported articles, except playing cards, lucifer or friction matches, cigar lights, and wax tapers, shall be sold in the original and unbroken package in which the bottles or other enclosures were packed by the manufacturer, the person so selling said articles shall not be subject to any penalty on account of the want of the proper stamp. Schedule B, amended. That schedule B, preceding section one hundred and seventy-one, be amended by striking out all after the paragraphs relating to "gauger's returns" and "measurer's returns ;" and by striking out all from "receipts for the payment of any sum of money," down to "weigher's returns, if of a weight not exceeding five thousand pounds, ten cents; exceeding five thousand pounds, twenty-five cents," inclusive, and inserting in lieu thereof the following: Receipts for any sum of money, or for the payment of Receipts, stamp any debt, exceeding twenty dollars in amount, not being for the satisfac- upon. tion of any mortgage or judgment or decree of any court, or by indorsement on any stamped obligation in acknowledgment of its fulfilment, for each receipt two cents: Provided, That when more than one signature is affixed to the same paper, one or more stamps may be affixed thereto representing the whole amount of the stamp required for such signatures; and that the term money, as herein used, shall be held to include drafts and other instruments given for the payment of money. Where there are several signatures to the same paper. That schedule B, preceding section one hundred and seventy-one, be amended by inserting, immediately preceding the proviso relating to stamps on mortgages, the following: Upon every assignment or transfer of a mortgage the same stamp tax upon the amount remaining unpaid thereon as is herein imposed upon a mortgage for the same amount. Also by striking out the words "mortgage or" in said proviso. Also by inserting the words "domestic and inland bills of lading and "after" than " and lading. before "those" in the first line of said schedule. Domestic and inland bills of Bill or memo or contract for That schedule B be amended, under the head of contract, by striking out the words following: "Stocks, bonds," and "notes of hand." Also, randum of sale by inserting under the head of contract, after the words "for each note sale of stocks, or memorandum of sale, ten cents," the words following: Bill or memo- &c. randum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, shall pay a stamp tax at the rate provided in section ninety-nine. That schedule C be amended by striking out the paragraph in relation to photographs. Schedule C amended. Photographs. Cigar lights, That schedule C be further amended by striking out the paragraph relating to cigar lights and wax tapers, and inserting in lieu thereof the wax tapers. following: For wax tapers, double the rates herein imposed upon friction or lucifer matches; on cigar lights, made in part of wood, wax, glass, paper, or other materials, in parcels or packages containing twenty-five lights or less in each parcel or package, one cent; when in parcels or packages containing more than twenty-five and not more than fifty lights, two cents; for every additional twenty-five lights or fractional part of that number, one cent additional; and by striking out all after the words "playing cards," and inserting in lieu thereof the following: For and upon every pack, not exceeding fifty-two cards in number, irrespective of price or value, five cents; For and upon every can, bottle, or other single package, containing meats, fish, shell-fish, fruits, vegetables, sauces, sirups, prepared mustard, jams or jellies contained therein and packed or sealed, made, prepared, and sold, or offered for sale, or removed for consumption in the United Playing cards. Preserved meats, fish, vegetables, &c. Section 171. No claim for drawback, unless presented, &c. Section 179. Collectors to prosecute for fines, penalties, and forfeitures. Where suits is made without suit or before judgment. States, on and after the first day of October, eighteen hundred and sixtysix, when such can, bottle, or other single package, with its contents shall not exceed two pounds in weight, the sum of one cent ($0.01). When such can, bottle, or other single package, with its contents, shall exceed two pounds in weight, for every additional pound or fractional part thereof, one cent ($0.01). That section one hundred and seventy-one be amended by adding thereto the following proviso: Provided also, That no claim for drawback on any articles of merchandise exported prior to June thirtieth, eighteen hundred and sixty-four, shall be allowed unless presented to the commissioner of internal revenue within three months after this amendment takes effect. That section one hundred and seventy-nine be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That, where it is not otherwise provided for, it shall be the duty of the collectors, in their respective districts, and they are hereby authorized, to prosecute for the recovery of any sum or sums that may be forfeited; and all fines, penalties, and forfeitures which may be imposed or incurred shall and may be sued for and recovered, where not otherwise provided, in the name of the United States, in any proper form of action, or by any apmay be brought. propriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of competent jurisdiction. What amount And where not otherwise provided for, such share as the Secretary of the to be paid to in- Treasury shall, by general regulations, provide, not exceeding one moiety former, when there has been a nor more than five thousand dollars in any one case, shall be to the use judgment; of the person, to be ascertained by the court which shall have imposed or decreed any such fine, penalty, or forfeiture, who shall first inform of the cause, matter, or thing whereby such fine, penalty, or forfeiture shall have when payment been incurred; and when any sum is paid without suit, or before judgment, in lieu of fine, penlly [penalty], or forfeiture, and a share of the same is claimed by any person as informer, the Secretary of the Treasury, under general regulations to be by him prescribed, shall determine whether any claimant is entitled to such share as above limited, and to whom the same shall be paid, and shall make payment accordingly. It is hereby declared to be the true intent and meaning of the present and all previous provisions of internal revenue acts granting shares to informers, that no right accrues to or is vested in any informer in any case until the fine, penalty, or forfeiture in such case is fixed by judgment or compromise and the amount or proceeds shall have been paid, when the informer shall become entitled to his legal share of the sum adjudged or agreed upon and received: Provided, That nothing herein contained shall be construed to limit or affect the power of remitting the whole or any portion of a fine, penalty, or forfeiture conferred on the Secretary of the Treasury Commissioner by existing laws. The commissioner of internal revenue shall be, and is hereby, authorized and empowered to compromise, under such regulations whether pending as the Secretary of the Treasury shall prescribe, any case arising under the internal revenue laws, whether pending in court or otherwise. The several circuit and district courts of the United States shall have jurisdiction of all offences against any of the provisions of this act committed within their several districts: Provided, That whenever in any civil acfor penalties, if tion for a penalty the informer may be a witness for the prosecution, the party against whom such penalty is claimed may be and shall be admitted as a witness on his own behalf. Every person who shall receive any money or other valuable thing under a threat of informing or as a consideration for not informing against any violation of this act, shall, on conviction thereof, be punished by a fine not exceeding two thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court, with costs of prosecution. No right accrues to an informer until, &c. Power to remit fines, &c. not affected. may compromise cases or otherwise. What courts to have jurisdic tion. In civil actions informer is witness, the other party may be. Penalty for receiving money under threat of informing or for not informing. SEC. 9. [bis.] That sections two, five, eight, nine, ten, and twelve of the act entitled "An act to amend an act entitled 'An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and sixty-four," approved March third, eighteen hundred and sixty-five, be, and the same are hereby, repealed. Repeal of §§ 2, 12 of act of 1865, 5, 8, 9, 10, and ch. 78. 483-5. Section 6. That section six of the act of March third, eighteen hundred and sixtyfive, entitled "An act to amend an act entitled 'An act to provide interPersons, &c. using notes of nal revenue to support the government, to pay interest on the public debt, State banks as and for other purposes,"" approved June thirty, eighteen hundred and six- circulation after ty-four, be amended by striking out all after the enacting clause, and in- August 1, 1866, to pay a tax of serting in lieu thereof the following: That every national banking associ- ten per cent ation, State bank, or State banking association, shall pay a tax of ten per thereon. centum on the amount of notes of any person, State bank, or State banking association, used for circulation and paid out by them after the first day of August, eighteen hundred and sixty-six, and such tax shall be assessed and paid in such a manner as shall be prescribed by the commissioner of internal revenue. Section 14. bank ceasing to was when bank That section fourteen of the same act shall be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: Vol. xiii. p. 486. That the capital of any State bank or banking association which has Capital of State ceased or shall cease to exist, or which has been or shall be converted exist, &c. to be into a national bank, shall be assumed to be the capital as it existed imme- the capital as it diately before such bank ceased to exist or was converted as aforesaid; ceased to exist. and whenever the outstanding circulation of any bank, association, corpo- Circulation of ration, company, or person shall be reduced to an amount not exceeding not over five per cent of capital five per centum of the chartered or declared capital existing at the time exempt from the same was issued, said circulation shall be free from taxation; and tax. whenever any bank which has ceased to issue notes for circulation shall Banks ceasing to issue circuladeposit in the treasury of the United States, in lawful money, the amount ting notes, &c. of its outstanding circulation, to be redeemed at par, under such regula- to be exempt. tions as the Secretary of the Treasury shall prescribe, it shall be exempt. from any tax upon such circulation; and whenever any State bank or banking association has been converted into a national banking associa- made from State banks, and astion, and such national banking association has assumed the liabilities of suming their liasuch State bank or banking association, including the redemption of its bilities, to make return, and pay bills, by any agreement or understanding whatever with the representa- tax on circulatives of such State bank or banking association, such national banking tion of over five association shall be held to make the required return and payment on the per cent of capicirculation outstanding, so long as such circulation shall exceed five per centum of the capital before such conversion of such State bank or banking association. National banks tal. Substitute for sections 3, 4, and of act of 1866, ch. 15. That an act entitled "An act to declare the meaning of certain parts of the internal revenue act approved June thirty, eighteen hundred and sixty-four, and for other purposes," approved March tenth, eighteen hundred and sixty-six, be amended by striking out sections three, four, and Persons makfive of said act, and inserting in lieu thereof the following: That it shall ing lists for taxbe the duty of all persons required to make returns or lists of income and ation, to declare articles or objects charged with an internal tax, to declare in such returns whether values or lists whether the several rates and amounts therein contained are stated are stated in legal tender or according to their values in legal tender currency or according to their coined money. values in coined money; and in case of neglect or refusal so to declare to Failing to do the satisfaction of the assistant assessor receiving such returns or lists, so, assistant assuch assistant assessor is hereby required to make returns or lists for such lists and add persons so neglecting or refusing, as in cases of persons neglecting or repenalties. fusing to make the returns or lists required by the acts aforesaid, and to assess the tax thereon, and to add thereto the amount of penalties imposed by law in cases of such neglect or refusal. And whenever the rates and amounts contained in the returns or lists as aforesaid shall be stated in money, sessor to make If values are stated in coined assessor coined money, it shall be the duty of each assessor receiving the same to reduce such rates and amounts to their equivalent in legal tender currency, according to the value of such coined money in said currency for the time covered by said returns. And the lists required by law to be furnished to collectors by assessors shall in all cases contain the several amounts of taxes assessed, estimated, or valued in legal tender currency only. SEC. 10. That, from and after the passage of this act the articles and products hereinafter enumerated shall be exempt from internal tax : Alum; aluminum; aluminous cake, patent alum, sulphate of alumina, and cobalt; Aniline and aniline colors; Animal charcoal, or carbon; Articles manufactured in institutions for the blind, and in institutions for the deaf and dumb, which are sold to aid in their support, or the support of the pupils ; Barrels and casks, other than those used for the reception of fluids; packing boxes made of wood; and boxes of wood or paper for friction matches, cigar lights, and wax tapers; Beeswax, crude or unrefined; Bleaching powders; Blue vitriol; Borax, and boracic acid; Brass not more advanced than rods or sheets; Brick, fire-brick, draining tiles, cement, drain and sewer pipes, earthen and stone water-pipes, retorts and tiles made of clay; Bristles; Brooms made from corn, brush, or palm-leaf; Building stone of all kinds, including slate, marble, freestone, and soapstone, and rock, and ground gypsum; Bunting and flags of the United States, and banners made of bunting of domestic manufacture; Burrstones, millstones, and grindstones, rough or wrought; Candle wicking; Chronometers; Coffins and burial cases; Copperas ; Copper, lead, and tin, in ingots, pigs, or bars; Copper and yellow sheathing metal, not more advanced than rods or sheets; Crates, and grain or farm baskets made of splints; Crucibles of all kinds; Crutches and artificial limbs, eyes, and teeth; Deer-skins, smoked, or not oil-dressed; Feather beds, mattresses, palliasses, bolsters, and pillows; Fertilizers of all kinds; Flasks and patterns used by founders; Flax and the manufactures thereof; Flavoring extracts solely for cooking purposes; German silver in bars or sheets; Gold leaf and gold foil; Hemp and jute prepared for textile or felting purposes; Hulls of ships and other vessels; Illuminating gas manufactured by educational institutions for their own use exclusively; India-rubber springs used exclusively for railroad cars; Iron bridges, and castings for iron bridges; Iron drain and sewer pipes; Keys, actions, and strings for musical instruments; Litharge and orange mineral; Machines driven by horse power and used exclusively for cutting fire wood, staves, and shingle bolts; and hand saws; Magnesium, calcined magnesia, and carbonate of magnesia; Manganese; Masts, spars, ship and vessel blocks, and tree-nail wedges and deck plugs, cordage, ropes, and cables made of vegetable fibre; Medicinal and mineral waters, of all kinds, sold in bottles or from fountains, and mead; Mounting and machinery of telescopes for astronomical purposes; Mills and machinery for the manufacture of sugar, sirup, and molasses from sorghum, imphee, beets and corn; Mineral coal of all kinds, and peat; Monuments** of all kinds, not exceeding in value the sum of one hundred dollars: Provided, That monuments exceeding the value aforesaid, erected by public or private contributions to commemorate the service of Union soldiers who have fallen in battle, shall be exempt from taxation; Mouldings for looking-glasses and picture-frames ; Muriatic, nitric, and acetic acids; Nickel, quicksilver, and sodium; Nitrate of lead; Oakum ; Original paintings, statues, and groups of statuary and casts made thereof by the artist from the original designs; Oxide of zinc; Paints, painters' and paper stainers' colors; Printing paper of all descriptions; and tarred paper for roofing and other purposes; books, maps, charts, and all printed matter, and bookbinding; paraffine; paraffine oil, not exceeding in specific gravity thirtysix degrees Baumé's hydrometer, a residuum of distillation or the products thereof; lubricating oil made from crude petroleum, coal, or shale, not exceeding in specific gravity thirty-six degrees Baumé's hydrometer; Provided, That such oil shall be subject to the same inspection as illuminating oil; crude petroleum, and crude oil the product of the first and single distillation of coal, shale, asphaltum, peat, or other bituminous sub stances; Photographs or any other sun picture, being copies of engravings or works of art, when the same are sold by the producer at wholesale at a price not exceeding fifteen cents each, or are used for the illustration of books; Pickles, when sold by the gallon and not contained in glass packages; Ploughs, cultivators, harrows, straw and hay cutters, planters, seeddrills, horse-rakes, hand-rakes, cotton gins, grain cradles, and winnowingmills; Pot and pearl ashes; Productions of stereotypers, lithographers, engravers, and electrotypers; Quinine, morphine, and other vegetable alkaloids, and phosphorus ; Railroad chairs and fish plates; railroad, boat, and ship spikes; axe polls; iron axles; shoes for horses, mules, and oxen; rivets, horseshoe nails, nuts, washers, and bolts; vices, iron chains, and anchors; when such articles are made of wrought iron which has previously paid the tax or duty assessed thereon; Reapers, mowers, threshing machines, and separators; corn-shellers and wooden-ware; cotton and hay presses; Articles and products exempt from taxation. Monuments. |