Chapter XLI. * to exempt certain Manufactures from internal Tax, and for other Purposes.*March 31, 1868. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Certain manufactures exempted from internal tax
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CHAP. XLI.— An Act * to exempt certain Manufactures from internal Tax, and for other Purposes.*March 31, 1868. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Certain manufactures exempted from internal tax. That sections ninety-four and ninety-five of the act entitled “An act to provide internal revenue to sup59port the government, to pay interest on the public debt, and for otherRepeal of 1864, ch. 173. §§ 94, 95. purposes,” approved June thirtieth, eighteen hundred and sixty-four, and all acts and parts of acts amendatory of said sections, be, and the sameVol. xiii. pp. 264–272. 1865, ch. 78. are hereby, repealed, except only so much of the said sections and amendments thereto as relates to the taxes imposed thereby on gas made of coalVol. xiii. pp. 475–478. 1866, ch. 184, §9 Vol. xiv. pp. 128–133. 1867, ch. 169, §9 Vol. xiv. pp. 474, 475. wholly or in part, or of any other material; on illuminating, lubricating, or other mineral oils or articles the products of the distillation, redistillation, or refining of crude petroleum, or of a single distillation of coal, shale, peat, asphaltum, or other bituminous substances, on wines therein described, and on snuff and all the other manufactures of tobacco, including cigarettes, cigars, and cheroots: *Provided,* That the products ofexcept as to tax on gas, certain oils, wines, snuff, tobacco, cigars, &c. petroleum and bituminous substances hereinbefore mentioned, except illuminating gas, shall, from and after the passage of this act, be taxed at one half the rates fixed by the said section ninety-four.
Sec. 2. *And be it further enacted,* That nothing in this act containedTax on petroleum. shall be construed to repeal or interfere with any law, regulation, or provisionThis act not to apply to taxes accruing before April, 1, 1868. for the assessment or collection of any tax which, under existing laws, may accrue before the first day of April, anno Domini eighteen hundred and sixty-eight. And nothing herein contained shall be construedTax on certain machinery, &c. not repealed. as a repeal of any tax upon machinery or other articles which have been or may be delivered on contracts made with the United States prior to the passage of this act.See *post,* p. 336.
Sec. 3. *And be it further enacted,* That after the first day of JuneDrawback not to be allowed after June 1, 1868, on exportation of articles on which there is no tax at time of exportation; nor in any case unless, &c.; next, no drawback of internal taxes paid on manufactures shall be allowed on the exportation of any article of domestic manufacture on which there is no internal tax at the time of exportation; nor shall such drawback be allowed in any ease unless it shall be proved by sworn evidence in writing, to the satisfaction of the commissioner of internal revenue, that the tax had been paid, and that such articles of manufacture were, prior to the first day of April, eighteen hundred and sixty-eight, actually purchased or actually manufactured and contracted for, to be delivered for such exportation; and no claim for such drawback, or for any drawbackclaim for must be presented before Oct. 1, 1868. of internal tax on exportations made prior to the passage of this act, shall be paid unless presented to the commissioner of internal revenue before the first day of October, eighteen hundred and sixty-eight.
Sec. 4. *And be it further enacted,* That every person, firm, or corporationManufacturers, &c. of articles not specifically taxed, except &c. whose annual sales exceed $ 5,000, to pay tax on excess. who shall manufacture by hand or machinery any goods, wares, or merchandise, (breadstuffs and unmanufactured lumber excepted,) not otherwise specifically taxed as such, or who shall be engaged in the manufacture or preparation for sale of any articles or compounds not otherwise specifically taxed, or shall put up for sale in packages with his own name or trademark thereon any articles or compound not otherwise specifically taxed, and whose annual sales exceed five thousand dollars, shall pay for*Post,* p. 168. every additional thousand dollars in excess of five thousand dollars, twoRate of tax, returns, &c. dollars, and the amount of sales in excess of the rate of five thousand dollars per annum shall be returned quarter-yearly to the assistant assessor, and the tax on the excess of five thousand dollars shall be assessed by the assessor and paid quarter-yearly in the months of January, April,First assessment to be in July, 1868.
July, and October of each year, as other taxes are assessed and paid. And the first assessment herein provided for shall be made in the month of July, eighteen hundred and sixty-eight, for the three months then next preceding. Sec. 5. *And be it further enacted,* That every person engaged inPenalty upon distiller for defrauding, or attempting to de fraud, the United States of the tax on spirits distilled by him. carrying on the business of a distiller who shall defraud or attempt to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall forfeit the distillery and distilling apparatus used by him, and all distilled spirits and all raw materials for the production of distilled spirits found in the distillery and on the distillery premises, and shall, on conviction, be fined not less than five hundred dollars, nor moreForfeiture60fine and imprisonment.than five thousand dollars, and be imprisoned not less than six months, nor more than three years.
Sec. 6. *And be it further enacted,*Penalty upon revenue officers or agents for gross neglect of duty, for conspiring, or making opportunity to defraud, for signing false certificates, and failing to report frauds. That if any officer or agent appointed and acting under the authority of any revenue law of the United States shall be guilty of gross neglect in the discharge of any of the duties of his office, or shall conspire or collude with any other person to defraud the United States, or shall make opportunity for any person to defraud the United States, or shall do, or omit to do, any act with intent to enable any other person to defraud the United States, or shall make or sign any false certificate or return in any case where he is by law or regulation required to make a certificate or return, or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal Fine, and imprisonmentrevenue, he shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and shall be imprisoned not less than six months, nor more than three years.
Sec. 7. *And be it further enacted,*Prosecutions not to be discontinued, &c. without, &c. That no compromise, or discontinuance, or *nolle prosequi* of any prosecution under this act shall be allowed without the permission in writing of the Secretary of the Treasury and the Attorney-General. Approved, March 31, 1868.