The National Tax Law

by the Commissioner of Internal Revenue, and in at least donble the amount of said duties, to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond; and all the provisions relative to the exportation of distilled spirits in bond, contained in the act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond: Provided, however, That nothing herein contained shall be considered to apply to snuff, fine-cut tobacco, or cigars.

REGULATIONS IN REGARD TO DRAWBACK.

SEC. 35. And be it further enacted, That the evidence of exportation to entitle to benefit of drawback under the act to provide internal revenue to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as the Secretary of the Treasury may prescribe; that the bureau in charge of exports for the benefit of drawback under the acts as aforesaid at the port of New York, (and at such other ports as the Secretary of the Treasury may designate,) shall have charge of the same under the act to which this act is an amendment; that the head of such bureau shall be invested with the authority and receive the emoluments of a deputy of the collector of customs; and that the said bureau shall, under the direction of the collector of the customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned; the ascertaining and certifying such duties; the taking and cancellation of required bonds; the charge of all export entry papers for benefit of drawback and officers' return thereon, and of certificates in proof of the landing of such exports abroad : Provided, That nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures allowed by the laws before referred to,

DUTIES OF ASSISTANT U. S. TREASURER AT SAN FRANCISCO.

SEC. 36. And be it further enacted, That the assistant trea surer of the United States at San Francisco is required, under such instructions as the Commissioner of Internal Revenue

shall prescribe, to audit, allow and pay the accounts for services of the collectors and assessors of California, Oregon, and Nevada Territory, subject to the revision of the said Commissioner.

SEC 37. And be it further enacted, That this act, except where otherwise indicated, shall take effect from and after its passage, and all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed; Provided, That the existing laws shall extend to and be in force, as modified, for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act.

PRAWBACK ON LIQUORS MADE FROM SPIRITS WHICH HAVE

PAID DUTY.

SEC. 38. And be it further enacted, That from and after the date when this act takes effect there shall be an allowance or drawback on cordials and other liquors manufactured wnolly or in part of domestic spirits on which a duty shall have been paid, equal in amount to the duty paid on such spirits when exported, with such deduction as the Secretary of the Treasury may think reasonable, not exceeding five per cent. of the amount of duty so paid; the amount to be ascertained in the manner and under the regulations prescribed in Section one hundred and sixteen of the act to which this is additional; andthe same to be subject to all the provisions of said section applicable thereto; Provided, That no such allowance shall be made unless the value of the spirits used in such manufacture shall exceed one half of the whole value of the article manufactured as aforesaid.

Approved March 3rd, 1863.

INDEX

TO AMENDATORY ACT OF MARCH 3, 1862.

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