Articles and products exempt from taxation."

Repairs of articles of all kinds;

Residuums, the product of mineral, vegetable, or animal substances drawn from stills after distillation;

Roman and water cements, and lime;

Roofing slate, slabs, and tiles;

Saleratus, sal soda, caustic soda, crude soda, alumino-silicate of soda; aluminate of soda; bi-carbonate of soda; and silicate of soda;

Sails, tents, awnings, and bags made by sewing from fabrics or other articles upon which a duty or tax has been paid; and bags made of

Spindles and castings of all descriptions made specially for locks, safes, looms, spinning machines, steam engines, hot air and hot water furnaces, and sewing machines, and not sold or used for any other purposes, and upon which a tax is assessed and paid on the article of which the casting is a part;

Spokes, hubs, bows, and felloes; poles, shafts, arms, and wheels. not ironed or finished for carriages or wagons; wooden handles for ploughs, and for other agricultural, household, and mechanical tools and implements; and pail and tub ears and handles; and wooden tanks, and cisterns for crude mineral oil;

Starch;

Steel, made from iron advanced beyond muck bar, blooms, slabs, or loops in ingots, bars, rails made and fitted for railroads, sheet, plate, coil, or wire, hoop-skirt wire covered or uncovered; car wheels, thimble skeins and pipe boxes, and springs, tire and axles made of steel used exclusively for vehicles, cars or locomotives; and clock springs, faces and hands;

Stoves, composed in part of cast iron and in part of sheet iron, or of soapstone, fire-brick, or freestone, with or without cast iron or sheet iron: Provided, That the cast and sheet iron shall have paid the tax or duty previously assessed thereon;

Sugar, molasses, or sirup made from beets, corn, sugar maple, or from sorghum, or imphee;

Sulphate of barytes;

Sulphur, flowers of sulphur, and sulphur flour;

Tar and crude turpentine;

Tin cans used for preserved meats, fish, shell-fish, fruits, vegetables, jams, jellies, paints, oils, and spices;

Umbrellas and parasols, and sticks and frames for the same;

Value of bullion used in the manufacture of wares, watches, and watchcases, and bullion prepared for the use of platers and watchmakers;

Vegetable, animal, and fish oils of all descriptions, not otherwise provided for, including red oil, oleic acid, and admixtures of the same with paraffine oil, not exceeding in specific gravity thirty-six degrees Baume's hydrometer;

Verdigris ;

Vinegar;

White and red lead;

Whiting; Paris white;

Window glass of all kinds;

Wine made of grapes, currants or other fruits, and rhubarb ;

Wire made from wire less than number twenty wire gauge, upon which a tax has been assessed and paid as wire, and no manufactured wire shall pay a greater tax than that imposed on number twenty wire gauge;

Yarn and warp for weaving, braiding or manufacturing purposes exclusively;

Yeast and baking powders;

Zinc, in ingots or sheets:

Provided further, That the exemptions aforesaid shall, in all cases, be confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not extend to articles in any other form, nor to manufactures from said articles.

Articles and products exempt from taxation."

Exemptions confined to articles as specified.

Monthly lists to be made be

Demand and

Distraint.

SEC. 11. That all lists or returns required to be made monthly, by any person, firm, company, corporation, or party whatsoever, liable to tax, fore the tenth shall be made on or before the tenth day of each and every month, and day of each the tax assessed or due thereon shall be certified or returned by the month, and the tax paid before assessor to the collector on or before the last day of each and every month. the last day. And all lists or returns required to be made quarterly, and all other lists Quarterly and or returns, for which no provision is otherwise made, shall be made on or to be returned other lists, when before the tenth day of each and every month in which said list or return and paid. is required to be made, or succeeding the time when the tax may be due and liable to be assessed, and the tax thereon shall be certified or returned as herein provided for monthly lists or returns. And the tax shall be due and payable on or before the last day of each and every month. And in case said tax is not paid on or before the last day of each and every month Ten per cent the collector shall add ten per centum thereto : Provided, That notice of to be added if the time when such tax shall become due and payable shall be given in when due. tax is not paid such manner as shall be prescribed by the commissioner of internal rev- Notice that enue; and if said tax shall not be paid on or before the last day of the tax is due, how to be given. month as aforesaid, it shall be the duty of said collector to demand payment thereof, with ten per centum additional thereto in the manner pre- ten per cent adscribed by law; and if said tax and ten per centum additional are not ditional. paid within ten days from and after such demand thereof, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law, and so much of section eighty-three of the act of June thirtieth, Part of former eighteen hundred and sixty-four, as amended by the act of March third, law, relating to time of payment, eighteen hundred and sixty-five, as relates to the time of payment and &c. of tax, recollection of tax, is hereby repealed; and in all cases of neglect to make pealed. such lists or returns, or in case of false and fraudulent returns, the pro- lect in making visions of existing law, as amended by this act, shall be applicable thereto. returns, &c. apSEC. 12. That apothecaries who manufacture, for their own dispensa- plicable hereto. Certain apothtion and sales to consumers and to physicians, the medicines compounded ecaries not to be according to the United States or other national pharmacopoeias, or of regarded as which the full and proper formula is published in any of the dispensa- under this act. tories now or hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, shall not be regarded as manufacturers under this act. But apothecaries and all other persons who manufacture for the dispensing Other apotheand sales of others, or who make and advertise any article, medicinal or caries and perotherwise, simple or compound, with any special proprietary claim to manufacturers. merit, or to special advantage in use or effect, whether such claim be based on the properties, qualities, price, or any other distinctive or distinguishing characteristic, whether real or pretended, of the articles so made and advertised, whether such article be or be not made according to the authorities above cited in this section, shall be regarded as manufacturers under this act.

Laws as to neg

manufacturers

sons to be deemed

upon certain

cals.

SEC. 13. That no stamp tax shall be imposed upon any uncompounded Stamp tax not medicinal drug or chemical, nor upon any medicine compounded accord- to be imposed ing to the United States or other national pharmacopoeia, or of which drugs, medithe full and proper formula is published in any of the dispensatories now cines, or chemior hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, when not sold or offered for sale, or advertised under any other name, form, or guise than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories, or jour

No patent or proprietary medicine exempted

from tax.

Removing or concealing, &c. any goods liable to tax, or any materials or utensils for making such goods, with intent to defraud as to such tax, to work forfeiture thereof, &c.

In all cases of forfeiture of goods, &c. the casks, packages, vessels, carriages and horses, &c. used in removal, &c. to be forfeited. Penalty for removal, &c.

Fine.

Search war

rant, how and by

whom may be

nals as aforesaid; nor upon medicines sold to or for the use of any person, which may be mixed and compounded for said person according to the written receipt or prescription of any physician or surgeon. But nothing in this section shall be construed to exempt from stamp tax any medicinal articles, whether simple or compounded by any rule, authority, or formula, published or unpublished, which are put up in a style or manner similar to that of patent or proprietary medicines in general, or advertised in newspapers or by public handbills for popular sale and use, as having any special proprietary claim to merit, or to any peculiar advantage in mode of preparation, quality, use, or effect, whether such claim be real or pretended.

SEC. 14. That in case any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities shall be removed, or shall be deposited or concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively shall be forfeited; and in every such case, and in every case where any goods or commodities shall be forfeited under this act, or any other act of Congress relating to the internal revenue, all and singular the casks, vessels, cases or other packages whatsoever, containing, or which shall have contained, such goods or commodities, respectively, and every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited; and every person who shall remove, deposit, or conceal, or be concerned in removing, depositing or concealing any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to defraud the United States of such tax or any part thereof, shall be liable to a fine or penalty of not exceeding five hundred dollars.

SEC. 15. That the judge of any circuit or district court of the United States, or any commissioner thereof, may issue a search warrant, authorissued, to search izing any internal revenue officer to search any premises, if such officer premises to de- shall make oath in writing that he has reason to believe, and does believe, tect frauds upon that a fraud upon the revenue. the revenue has been or is being committed upon or by the use of said premises.

Penalty for selling, &c. or receiving, &c. any box, cover,

&c. marked to show that its contents have

been inspected, such boxes being empty or having other contents than when marked;

SEC. 16. That in case any person shall sell, give, or purchase or receive any box, barrel, bag, or any vessel, package, wrapper, cover, or envelope of any kind, stamped, branded or marked in any way so as to show that the contents or intended contents thereof have been duly inspected, or that the tax thereon has been paid, or that any provision of the internal revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope being empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, such person shall be liable to a penalty of not less than fifty nor more than five hundred dollars. And any person who shall make, manufacture, or produce any box, barrel, bag, vessel, package, wrapper, cover, or envelope stamped, branded, or marked, as above described, or shall stamp, brand, or mark the same, as hereinbefore recited, shall, upon conviction thereof, be liable to penalty as before provided in this section. And any person who shall violate the foregoing provisions of this section, with insame with intent tent to defraud the revenue, or to defraud any person, shall, upon convicFine and im- tion thereof, be liable to a fine of not less than one thousand nor more prisonment. than five thousand dollars, or imprisonment for not less than six months, nor more than five years, or both such fine and imprisonment, at the discretion of the court. And all articles sold, given, purchased, received,

for making, or marking, &c. any such box, cover, &c.;

for doing the

to defraud.

made, manufactured, produced, branded, stamped, or marked in violation of the provisions of this section, and all their contents, shall be forfeited to the United States.

Forfeiture of

articles, &c.

Articles requir

stamps, &c. sold

&c. to be

SEC. 17. That where any whiskey, oil, tobacco, or other articles of manufacture or produce, requiring brands, stamps, or marks of whatever ing marks or kind to be placed thereon, shall be sold upon distraint, forfeiture, or other upon distraint, process provided by law, the same not having been branded, stamped, or without marks, marked as required by law, the officer selling the same shall, upon sale stamped and thereof, fix, or cause to be affixed the brands, stamps, or marks so required, marked by the and deduct the expense thereof from the proceeds of such sale. SEC. 18. That manual labor schools and colleges shall not be required of. to pay a manufacturer's or special tax while the proceeds of the labor of Expenses. such institutions are applied exclusively to the support and maintenance schools, &c. of such institutions.

officer selling, upon sale there

Manual labor

See 1867, ch.

No suit to be

SEC. 19. That no suit shall be maintained in any court for the re- 169. § 10. covery of any tax alleged to have been erroneously or illegally assessed brought to reor collected, until appeal shall have been duly made to the commissioner cover tax wrongof internal revenue according to the provisions of law in that regard, and fully collected until after apthe regulations of the Secretary of the Treasury established in pursuance peal to commisthereof, and a decision of said commissioner shall be had thereon, unless sioner, and his such suit shall be brought within six months from the time of said decis- Suit to be ion, or within six months from the time this act takes effect: Provided, brought within That if said decision shall be delayed more than six months from the date what time. See 1867, ch. of such appeal, then said suit may be brought at any time within twelve 169, § 10. months from the date of such appeal.

decision thereon.

In ports where there is more

SEC. 20. That section fifteen of the act of March three, eighteen hundred and sixty-five, entitled "An act to amend an act entitled 'An act to than one collecprovide internal revenue to support the government, to pay interest on the tor of internal public debt, and for other purposes,' approved June thirty, eighteen hun- revenue, one dred and sixty-four," be amended by striking out all after the enacting nated to attend may be desigclause, and inserting in lieu thereof the following: That in any port of to exportation. the United States in which there is more than one collector of internal Vol. xiii. p. 486. revenue, the Secretary of the Treasury may designate one of said collectors to have charge of all matters relating to the exportation of articles subject to tax under the laws to provide internal revenue; and at such ports as the Secretary of the Treasury may deem it necessary, there shall Superintenbe an officer appointed by him to superintend all matters of exportation tion and drawdent of exportaand drawback, under the direction of the collector, whose compensation back. therefor shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where the compensation shall be an annual rate of three Compensation. thousand dollars. And all the books, papers, and documents in the bureau Books, papers, of drawback in the respective ports, relating to the drawback of taxes &c. in bureau of paid under the internal revenue laws, shall be delivered to said collector delivered to colof internal revenue; and any collector of internal revenue, or superin- lector of internal tendent of exports and drawbacks, shall have authority to administer such oaths and certify to such papers as may be necessary under any oaths and certify rules and regulations that may be prescribed under the authority herein papers. conferred.

drawback to be

revenue, who may administer

rectifier.

SEC. 22. That every person, firm, or corporation who rectifies, purifies, or refines distilled spirits or wines by any process, or who, by mixing dis- regarded as a tilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine, "spirits," or "wine bitters," or any other name, shall be regarded as a rectifier under this act.

SEC. 23. That if any person shall carry on the business of a distiller or rectifier without having paid the special tax, as required by law, he shall for every such offence be liable to a fine of not less than double the tax imposed upon the spirits distilled, or double the special tax due for

Penalty for doing business as a distiller or

rectifier without having paid the special tax.

Liquors, materials, vessels,

stills, &c. to be forfeited.

Distillers and

to assessor.

what.

Notice to be

given of certain
changes, and
within what
time.
Bond.

the spirits rectified by such person or found upon the premises hereinafter mentioned, and to imprisonment for a term not exceeding two years; and all spirituous liquors so distilled or rectified, or owned by such person, or found as hereinafter mentioned, and all materials for making or preparing the same, and all vessels containing the same, and all stills or other apparatus capable of being used for distilling, owned by such person or found upon any premises where such business shall be carried on in violation of this section, shall be forfeited to the United States, and may be seized by the collector or deputy collector of the district within which such offence is committed.

SEC. 24. That every person engaged in, or intending to be engaged in, rectifiers to give the business of a distiller or rectifier, shall give notice in writing, subnotice in writing scribed by him, to the assessor of the district within which such business is to be carried on, stating the name or style under which, the name or Notice to state names, and the place or places of residence of the person or persons by whom, and the place where said business is to be carried on, and whether of distilling or rectifying. In case of a distiller, the notice shall also state the kind of stills, boilers, and other implements to be used, the capacity of each, the name or names of the owner or owners of the premises on which the distillery is or is to be situated, and if such premises are leased, the terms of the lease. In case of any change in the location, form, capacity, ownership, agency, or superintendence of such distillery, stills, boilers, or other implements, like notice shall be given as aforesaid, within twentyfour hours, of such change. Such person shall also give bond, in form to be prescribed by the commissioner of internal revenue, with sureties approved by the collector of the district, who may approve the same if he shall be satisfied, by affidavits made on said bond, of the sufficiency of said sureties, conditioned that he will comply with all the requirements of the law in relation to distilled spirits. The penal sum of such bond shall not be more than double the amount of the tax on the spirits that can be distilled by such still or stills or other implements during a period of fifteen days; said collector may refuse to approve said bond when, in his judgment, the location of the distillery is such as would enable the distiller to defraud the revenue, and in case of such refusal, the distiller may appeal to the commissioner of internal revenue, whose decision in the matter shall be final. A new bond may be required in case of the death, insolvency, or removal of either of the sureties, or in any other contingency, at the discretion of the collector. Any person failing to give the notice or bond hereinbefore required, or giving a false or fraudulent notice, shall be liable to the fine and forfeiture provided in the last preceding

Conditions.

Penal sum.

When collector may refuse to approve bond.

Appeal.

New bond.

Penalty for failing to give notice or bond, &c.

Stills, boilers, &c. not to be used for purposes of distill ing in certain buildings.

Penalty for such use.

Stills, &c. to be forfeited. Fine or imprisonment.

Manufacturers

of stills, &c. before their removal to notify

collector.

section.

SEC. 25. That no person shall use any still, boiler, or other vessel, for the purpose of distilling in any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar, or ether, are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or any other business is carried on, or in any dwelling-house; and every person who shall use such still, boiler, or other vessel, for the purpose of distilling, as aforesaid, in any building or other premises where the above specified articles are manufactured, produced, or other business is carried on, or in any dwelling-house, or who shall procure the same to be done, shall forfeit such stills, boilers, or other vessels so used, and all the spirits distilled, and pay a fine of one thousand dollars, or be imprisoned for not more than one year, in the discretion of the court; and any person who shall manufacture any still, boiler, or other vessel, to be used for the purpose of distilling, shall, before the same is removed from the place of manufacture, notify the collector where such still, boiler, or other vessel is to be used or sent, and by whom it is to be used, and of its capacity, and the time when the same is to be sent or set up; and no such still, boiler, or other vessel, shall be set