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Withdrawal of

manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manu facture of such articles.

Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be car ried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture.

No article so removed, nor any article manufactured in said bonded warehouse, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties.

All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer.

Regulations of the Secretary of Treasury relating to the establishment of bonded manufacturing warehouses (1894).

[SEC. 3433a.] Section 20, act of March 1, 1879 (20 Stat., 327), as spirits by manu- amended by section 14, act of May 28, 1880 (21 Stat., 145). That under facturer of perfumery, etc. such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Commissioner of Internal Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cosmetics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages, from any distillery-warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon.

Allowance for leakage.

[SEC. 3433b.] Section 15, act of May 28, 1880 (21 Stat., 145). That where spirits are withdrawn from distillery warehouses for transfer to manufacturing warehouses, under the provisions of this act, it shall be lawful, under such rules and regulations and limitations as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for an allowance to be made for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distiller, owner, exporter, carrier, or their agents or employees, occurring during transportation from a distillery warehouse to a manufacturing warehouse.

See Regulations, Series 7 No. 4, revised, relative to transportation and exportation of distilled spirits in bond free of tax.

Articles Inann

factured of im

portation.

to give bond.

[Section 15 of the act of July 24, 1897 (30 Stat., 207).] That all articles manufactured in whole or in part of imported mate- ported materials rials, or of materials subject to internal-revenue tax, and intended for exintended for exportation without being charged with duty and without having an internal-revenue stamp affixed thereto shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first Manufacturer give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, Manufacture of That the manufacture of distilled spirits from grain, starch, not permitted in distilled spirits molasses or sugar, including all dilutions or mixtures of such them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse What is exestablished under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps.

houses.

empt.

ware

be conveyed to

house without

Any materials used in the manufacture of such goods, Materials can and any packages, coverings, vessels, brands, and labels bonded manufac used in putting up the same may, under the regulations of turing warethe Secretary of the Treasury, be conveyed without the payment of tax. payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein.

No articles to be withdrawn except for ship.

No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or ment. for transportation and immediate exportation in bond under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer.

A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported

Account to be

kept by collector.

List to be filed

Treasury.

merchandise used by him in the manufacture of exported articles.

Before commencing business the proprietor of any manwith Secretary of ufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufac tured in such warehouse and state the formula of manufacture and the names and quantities of the ingredients to be used therein.

When articles manufactured

drawn.

Articles manufactured under these provisions may be can be with withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom.

Sec. 3433, p.295. made applicable.

Removal in bond to Pacific coast for expor tation.

The provisions of Revised Statutes thirty-four hundred and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this act and to the merchandise conveyed therein.

This section is a reproduction of section 9 of the tariff act of August 28, 1894.

SEC. 3434. Any article manufactured in a bonded warehouse established under the preceding section [Sec. 3433], and situated in any of the Atlantic States, may be removed therefrom for transportation to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only of being exported therefrom, under such regulations and upon the execution of such bonds or other security as the Secretary of the Treasury may prescribe.

Reimportation of articles exported in bond or with drawback.

SEC. 27. Act July 24, 1897, (30 Stat., 210). That upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawDuty equal to the internal-rev- back, there shall be levied, collected, and paid a duty paid on articles equal to the tax imposed by the internal revenue laws upon such articles, except articles manufactured in bonded nal-revenue tax Warehouses and exported pursuant to law, which shall be was paid, or, if subject to the same rate of duty as if originally imported.

enue tax to be

reimported on which no inter

paid, was re

funded.

Assessment of stamp

when article is

This section is a reproduction of section 2500, Revised Statutes, with amendment.

This is a re-enactment of section 19 of the act of August 28, 1894.

SEC. 3437. Whenever any article upon which a tax is taxes required to be paid by means of a stamp is sold or removed removed withont for sale by the manufacturer thereof, without the use of the being stamped. proper stamp, in addition to the penalties imposed by law

for such sale or removal, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such removal or sale, upon such infor mation as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor upon the manufacturer or producer of such article. He shall certify such assessment to the collector,

who shall immediately demand payment of such tax, and upon the neglect or refusal of payment by such manufac turer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes. See section 47, act of June 13, 1898, p. 284.

As to assessments in general, section 3182, p. 85.

ADHESIVE STAMPS.

Stamp taxes imposed by the act of June 13, 1898. (30 Stat., 448.)

ments.

SEC. 6. That on and after the first day of July, eighteen Tax on instruhundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this Act, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule.

Who shall pay

the tax.

arations.

And there shall also be levied, collected, and paid, for Medicinal prop and in respect to the medicines, preparations, matters, and things mentioned and described in Schedule B of this Act, manufactured, sold, or removed for sale, the several taxes or sums of money set down in words or figures against the same, respectively, or otherwise specified or set forth in Schedule B of this Act.

It is the duty of the person, firm, or corporation issuing the instrument to see that it is duly stamped. (Circular No. 503, revised; 9 Int. Rev. Rec., 163.)

Liability of party for whose use or benefit the instrument is issued. (Granby Mercantile Co. v. Webster, collector, 98 Fed. Rep., 604; vol. 3, Treas. Dec. (1900), Int. Rev., No. 3.)

SEC. 7. That if any person or persons shall make, sign, or Penalty. issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped for denoting the tax hereby imposed thereon, or without having thereupon an adhesive stamp to denote said tax, such person or persons shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than one hundred dollars, at the discretion of the court, and such in Unstamped strument, document, or paper, as aforesaid, shall not be competent evidence in any court.

When a party knows of the existence of the state of facts which make an instrument liable to a stamp, and yet believes that the instrument is not so liable in point of law, such ignorance of the law will not excuse him. With a full knowledge of all the facts before him, and of the consequences of a violation of the law, he assumes to construe the law and the instrument for himself, and, in case of misconstruction, he must abide the consequences. (United States v. Learned, 11 Int. Rev. Rec., 149; 1 Abb. U. S., 483; Fed. Cas., No. 15580.)

documents
competent
dence.

not

evi

Counterfeiting

penalty.

Stamp, die, or plate and paper.

stamps, etc.

The omission of the words "with intent to evade the provisions of the law," or words of similar import, in section 7 was probably intentional. The fact that the fine is at the discretion of the court shows that it was the intention of Congress that the burden of proving by the Government that the act was done with intent to evade the law is dispensed with; and in case of hardship in a special case, it lies in the power of the court to make the penalty nominal.

Section 7 makes the making, signing, or issuing of documents, etc. (no question of intent involved), a misdemeanor with a fine on conviction not more than $100. This covers all papers broadly. Section 9 imposes a fine of not less than $50 nor more than $500 and imprisonment for not more than six months, or both, at the discretion of the court, upon any person who fraudulently makes use of an adhesive stamp without effectually canceling the same.

Section 10 makes the making, signing, issuing, or accepting and paying negotiable paper, with intent to evade the act, a misdemeanor, with fine on conviction up to $200. This is limited to negotiable paper.

Section 11 makes the accepting any foreign bill of exchange, etc. (no question of intent involved), a misdemeanor, with a fine on conviction up to $100. This applies only to negotiable paper. Section 13 makes the registering, issuing, selling, or transferring any document, etc., in Schedule A, with intent to evade the act, a misdemeanor, with fine on conviction up to $50, or six months' imprisonment, or both.

SEC. 8. That if any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument which shall have been provided, or may hereafter be provided, made, or used in pursuance of this Act, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes Selling forged hereby imposed, or any part thereof; or if any person shall utter, or sell, or expose for sale, any vellum, parchment, paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used as aforesaid, with intent to defraud the United States; or if any person shall fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument which shall have been provided, made, or used in pursuance of this Act from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or cause to be

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