Chapter CCLV. to reduce internal Taxes, and for other Purposes
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CHAP. CCLV.— An Act to reduce internal Taxes, and for other Purposes.July 14, 1870. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That on and after the first daySpecial internal revenue taxes upon occupations repealed after May 1, 1871.1864, ch. 173, § 79.Vol. xiii. p. 2510.1866, ch. 184, § 9.1867, ch. 169, § 2.Vol. xiv. pp. 115, 471.Except upon brewers, distillers, &c. and dealers in liquors and tobacco.1868, ch. 186.Vol. xv. p. 125.1869, ch. 18.*Ante*, p. 41. of May, eighteen hundred and seventy-one, the special taxes imposed by the seventy-ninth section of the 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 thirty, eighteen hundred and sixty-four, as amended by section nine of the internal revenue act approved July thirteen, eighteen hundred and sixty-six, and as amended by section two of the internal revenue act approved March two, eighteen hundred and sixty-seven, be, and the same are hereby, repealed; but this act shall not be held to repeal or in any way affect the special tax on brewers imposed by said section, or the special taxes imposed by the act approved July twenty, eighteen hundred and sixty-eight, entitled “An act imposing taxes on distilled spirits and tobacco, and for other purposes,” or the acts amendatory thereof.
Sec. 2. *And be it further enacted,* That on and after the first dayTaxes on sales, except, &c. to cease October 1, 1870. of October, eighteen hundred and seventy, the several taxes on sales imposed by the internal revenue laws now in force, saving and excepting such taxes on sales as are by existing law paid by stamps, and the taxes on sales of leaf tobacco, manufactured tobacco, snuff, cigars, foreign and domestic distilled spirits, and wines, imposed by said act, approved July twenty, eighteen hundred and sixty-eight, and acts amendatory thereof, be, and the same are hereby, repealed.
Sec. 3. *And be it further enacted,* That on and after the first day ofTaxes in Schedule A on boats, &c. legacies, &c. passports and gross receipts to cease October 1, 1870. October, eighteen hundred and seventy, the taxes imposed by the internal revenue laws, now in force, herein specified, be, and the same are hereby, repealed, namely: on articles in schedule A; the special tax on boats,257FORTY-FIRST CONGRESS. Sess. II. Ch. 255. 1870. barges and flats; on legacies and successions; on passports; and on gross receipts.
Sec. 4. *And be it further enacted,* That on and after the first day ofCertain stamp taxes to cease October 1, 1870.*Post*, p. 275. October, eighteen hundred and seventy, the stamp tax imposed in schedule B on promissory notes for a less sum than one hundred dollars, and on receipts for any sum of money, or for the payment of any debt, and the stamp tax imposed in schedule C on canned and preserved fish, be, and the same are hereby, repealed. And no stamp shall be required upon theMortgages. transfer or assignment of a mortgage, where it or the instrument it secures has been once duly stamped.
And the proprietor or proprietorsCommissions to certain proprietors of articles in schedule C. of articles named in said schedule C, who shall furnish his or their own die or design for stamps to be used especially for his or their own proprietary articles, shall be allowed the following commissions, namely: On amounts purchased at one time of not less than fifty dollars nor more than five hundred dollars, five per centum; and on amounts over five hundred dollars, ten per centum on the whole amount purchased: *Provided,* ThatMatches, cigar lights, and wax tapers may be removed from, &c. for export, without, &c. lucifer or friction matches, and cigar lights, and wax tapers, may be removed from the place of manufacture for export to a foreign country without payment of tax, or affixing stamps thereto, under such rules and regulations as the commissioner of internal revenue may prescribe; and all provisions of existing laws inconsistent herewith are hereby repealed.
Sec. 5. *And be it further enacted,* That section one hundred and fifty-eightPenalty for making, issuing, receiving, &c. any unstamped instrument which the law requires to be stamped, modified.1866, ch. 184.Vol. xiv. p. 143.Time for affixing stamp omitted by accident, &c. extended. of the 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 thirty, eighteen hundred and sixty-four, as amended by section nine of the internal revenue act, approved July thirteen, eighteen hundred and sixty-six, be, and is hereby, amended by striking out the words “fifty dollars” in the second proviso, and inserting in lieu thereof the following:
“double the amount of tax remaining unpaid, but in no case less than five dollars”; also, by striking out the words “sixty-six” in the third proviso, and inserting in lieu thereof the words “seventy-one”; also, by striking out the words “sixty-seven” in the last proviso, and inserting in lieu thereof the words “seventy-two.” Sec. 6. *And be it further enacted,* That there shall be levied and collectedIncome tax of two and one half per cent, to be levied for the years 1870 and 1871, and no longer. annually, as hereinafter provided, for the years eighteen hundred and seventy, and eighteen hundred and seventy-one, and no longer, a tax of two and one half per centum upon the gains, profits, and income of every person residing in the United States, and of every citizen of the United States residing abroad, derived from any source whatever, whether within or without the United States, except as hereafter provided, and a like tax annually upon the gains, profits, and income derived from any business, trade, or profession carried on in the United States by any person residing without the United States, and not a citizen thereof, or from rents of real estate within the United States owned by any person residing without the United States, and not a citizen thereof.
Sec. 7. *And be it further enacted,* That in estimating the gains, profits,In estimating income, what to be included. and income of any person, there shall be included all income derived from any kind of property, rents, interest received or accrued upon all notes, bonds, and mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and collectable, interest upon notes, bonds, or other securities of the United States; and the amount of all premium on gold and coupons; the gains, profits, and income of any business, profession, trade, employment, office, or vocation; including any amount received as salary or pay for services in the civil, military, naval, or other service of the United States, or as senator, representative or delegate in Congress; except that portion thereof from which, under authority of acts of Congress previous hereto, a tax of five per centum258 shall have been withheld; the share of any person of the gains andIn estimating income, what to be included; profits, whether divided or not, of all companies or partnerships, but not including the amount received from any corporations whose officers, as authorized by law, withhold and pay as taxes a per centum of the dividends made, and of interest or coupons paid by such corporations; profits realized within the year from sales of real estate purchased within two years previous to the year for which income is estimated; the amount of sales of live stock, sugar, wool, butter, cheese, pork, beef, mutton, or other meats, hay and grain, fruits, vegetables, or other productions, being the growth or produce of the estate of such person, but not including any part thereof consumed directly by the family; and all other gains, profits, and income drawn from any source whatever, but not including the rental value of the homestead used or occupied by any person, or by his family.
Sec. 8. *And be it further enacted,* That military or naval pensionswhat to be deducted and exempted. allowed to any person under the laws of the United States, and the sum of two thousand dollars of the gains, profits, and income of any person, shall be exempt from said income tax, in the manner hereinafter provided. Only one deduction of two thousand dollars shall be made from the aggregateDeduction from income of members of a family; income of all the members of any family composed of one or both parents and one or more minor children, or of husband and wife; but when a wife has by law a separate income, beyond the control of her husband, and is living separate and apart from him, such deduction shall then be made from her income, gains, and profits; and guardians and trustees shall be allowed to make the deduction in favor of each ward orwards and beneficiaries; beneficiary except that in a case of two or more wards or beneficiaries comprised in one family, having joint property interest, only one deduction shall be made in their favor.
For the purpose of allowing said deductionreligious or social communities. from the income of any religious or social community holding all their property and the income therefrom jointly and in common, each five of the persons composing such society, and any remaining fractional number of such persons less than five over such groups of five, shall be held to constitute a family, and a deduction of two thousand dollars shall be allowed for each of said families. Any taxes on the incomes, gains,Unpaid income taxes of such communities. and profits of such societies, now due and unpaid, shall be assessed and collected according to this provision, except that the deduction shall be only one thousand dollars for any year prior to eighteen hundred and seventy.
Sec. 9. *And be it further enacted,* That in addition to the exemptionsDeductions in estimating amount of income. provided in the preceding section, there shall be deducted from the gains, profits, and income of any person all national, State, county, and municipal taxes paid by him within the year, whether such person be owner, tenant, or mortgager; all his losses actually sustained during the year arising from fires, floods, shipwreck, or incurred in trade, and debts ascertained to be worthless, but excluding all estimated depreciation of values; the amount of interest paid during the year, and the amount paid for rent or labor to cultivate land, or to conduct any other business from which income is derived; the amount paid for the rent of the house or premises occupied as a residence for himself or his family, and the amount paid out for usual and ordinary repairs.
No deduction shall be made for anyCertain deductions not to be made. amount paid out for new buildings, permanent improvements, or betterments made to increase the value of any property or estate. Sec. 10. *And be it further enacted,* That the tax hereinbefore providedThe income tax to be assessed for what time, and when to be collected. shall be assessed upon the gains, profits, and income for the year ending on the thirty-first day of December next preceding the time for levying and collecting said tax, and shall be levied on the first day of March, eighteen hundred and seventy-one, and eighteen hundred and seventy-two, and be due and payable on or before the thirtieth day of April in each of said years.
And in addition to any sum annually due and unpaid afterPenalty for default of payment. the thirtieth day of April, and for ten days after notice and demand259 thereof by the collector, there shall be levied and collected, as a penalty, the sum of five per centum on the amount unpaid, and interest on said amount at the rate of one per centum per month from the time the same became due, except from the estates of deceased, insane, or insolvent persons. Sec. 11. *And be it further enacted,* That it shall be the duty of everyPersons liable to pay income tax to make returns to assistant assessor. person of lawful age, whose gross income during the preceding year exceeded two thousand dollars, to make and render a return on or before the day designated by law, to the assistant assessor of the district in which he resides of the gross amount of his income, gains, and profits as aforesaid; but not including the amount received from any corporation whose officers,Returns to include what, &c. as authorized by law, withhold and pay as taxes a per centum of the dividends made and of the interest or coupons paid by such corporation, nor that portion of the salary or pay received for services in the civil, military, naval, or other service of the United States, or as senator, representative, or delegate in Congress, from which tax has been deducted, nor the wages of minor children not received; and every guardian and trustee, executor or administrator, and any person acting in any other fiduciary capacity, or as resident agent for, or copartner of, any non-resident alien, deriving income, gains, and profits from any business, trade, or profession carried on in the United States, or from rents of real estate situated therein, shall make and render a return as aforesaid to the assistant assessor of the district in which he resides of the amount of income, gains, and profits of any minor or person for whom he acts.
The assistant assessor shall requireTo be verified by oath. every such return to be verified by the oath of the party rendering it, and may increase the amount of any return, after notice to such party,Assistant assessor may increase amount.Penalty for not making return;or making false return; if he has reason to believe that the same is understated. In case any person having a gross income as above, of two thousand dollars or more, shall neglect or refuse to make and render such return, or shall render a false or fraudulent return, the assessor or the assistant assessor shall make such return, according to the best information he can obtain by the examination of said person, or of his books or accounts, or by any other evidence, and shall add, as a penalty, to the amount of the tax due thereon, fifty per centum in all cases of willful neglect or refusal to make and render a return, and one hundred per centum in all cases of a false or fraudulent return having been rendered.
The tax and the addition theretohow assessed and collected; as penalty shall be assessed and collected in the manner provided for in cases of willful neglect or refusal to render a return, or of rendering a false or fraudulent return. But no penalty shall be assessed upon any personnot to be assessed until after reasonable notice. for such neglect or refusal, or for making or rendering a false or fraudulent return, except after reasonable notice of the time and place of hearing, to be regulated by the commissioner of internal revenue, so as to give the person charged an opportunity to be heard: *Provided,* That noIncome returns not to be published. collector, deputy collector, assessor, or assistant assessor shall permit to be published in any manner such income returns, or any part thereof, except such general statistics, not specifying the names of individuals or firms, as he may make public, under such rules and regulations as the commissioner of internal revenue shall prescribe.
Sec. 12. *And be it further enacted,* That when the return of any personWhen returns are increased by assistant assessor, amount liable to tax may be shown. is increased by the assistant assessor, such person may exhibit his books and accounts and be permitted to prove and declare, under oath, the amount of income liable to be assessed; but such oath and evidence shall not be conclusive of the facts, and no deductions claimed in such cases shall be allowed until approved by the assistant assessor.
Any personAppeals from assistant assessors and assessors. may appeal from the decision of the assistant assessor, in such cases, to the assessor of the district, and his decision thereon, unless reversed by the commissioner of internal revenue, shall be final. The form, time, and manner of proceedings shall be subject to regulations to be prescribedProceedings in appeals. by the commissioner of internal revenue. 260 Sec. 13. *And be it further enacted,* That any person, in his own behalfHow persons may become exempt from income tax in any district. or as such fiduciary or agent, shall be permitted to declare, under oath, that he, or his ward, beneficiary, or principal, was not possessed of an income of two thousand dollars, liable to be assessed according to the provisions of this act; or may declare that an income tax has been assessed and paid elsewhere in the same year, under authority of the United States, upon his income, gains, and profits, or those of his ward, beneficiary, or principal, as required by law; and if the assistant assessor shall be satisfied of the truth of the declaration, such person shall thereupon be exempt from income tax in the said district.
Sec. 14. *And be it further enacted,* That consuls of foreign governmentsConsuls of foreign governments exempt from income tax, if, &c. who are not citizens of the United States shall be exempt from any income tax imposed by this act which may be derived from their official emoluments, or from property in foreign countries: *Provided,* That the governments which such consuls may represent shall extend similar exemption to consuls of the United States. Sec. 15. *And be it further enacted,* That there shall be levied and collectedTax of two and one half per cent, upon dividends or interest paid by certain corporations; for and during the year eighteen hundred and seventy-one a tax of two and one half per centum on the amount of all interest or coupons paid on bonds or other evidences of debt issued and payable in one or more years after date, by any of the corporations in this section hereinafter enumerated, and on the amount of all dividends of earnings, income, or gains hereafter declared, by any bank, trust company, savings institution, insurance company, railroad company, canal company, turnpike company, canal navigation company, and slack-water company, whenever and wherever the same shall be payable, and to whatsoever person the same may be due, including non-residents, whether citizens or aliens, and on all undivided profits of any such corporation which have accrued and been earned and added to any surplus, contingent, or other fund, and every such corporation having paid the tax as aforesaid, is hereby authorized to deduct and withhold from any payment on account of interest, coupons,amount paid may be withheld;payment to the United States to free corporation from liability. and dividends an amount equal to the tax of two and one half per centum on the same; and the payment to the United States, as provided by law, of the amount of tax so deducted from the interest, coupons, and dividends aforesaid, shall discharge the corporation from any liability for that amount of said interest, coupons, or dividends, claimed as due to any person, except in cases where said corporations have provided otherwise by an express contract: *Provided,* That the tax upon the dividends of insuranceDividends, &c. of insurance companies.Interest paid to depositors in savings banks not a dividend.Certain deductions from tax on dividend or interest.See Pub.
Res. No. 109.*Post*, p. 387. companies shall not be deemed due until such dividends are payable, either in money or otherwise; and that the money returned by mutual insurance companies to their policy holders, and the annual or semi-annual interest allowed or paid to the depositors in savings banks or savings institutions, shall not be considered as dividends; and that when any dividend is made, or interest as aforesaid is paid, which includes any part of the surplus or contingent fund of any corporation which has been assessed and the tax paid thereon, or which includes any part of the dividends, interest, or coupons received from other corporations whose officers are authorized by law to withhold a per centum on the same, the amount of tax so paid on that portion of the surplus or contingent fund, and the amount of tax which has been withheld and paid on dividends, interest, or coupons so received, may be deducted from the tax on such dividend or interest.
Sec. 16. *And be it further enacted,* That every person having theCertain corporations to make returns to assessors. care or management of any corporation liable to be taxed under the last preceding section, shall make and render to the assessor or assistant assessor of the district in which such person has his office for conducting the business of such corporation, on or before the tenth day of the month following that in which any dividends or sums of money become due or payable as aforesaid, a true and complete return, in such form as theForm of returns. commissioner of internal revenue may prescribe, of the amount of in-261come and profits and of taxes as aforesaid; and there shall be annexed thereto a declaration of the president, cashier, or treasurer of the corporation, under oath, that the same contains a true and complete account of the income and profits and of taxes as aforesaid.
And for any default inPenalty upon corporation for default in making returns the making or rendering of such return, with such declaration annexed, the corporation so in default shall forfeit, as a penalty, the sum of one thousand dollars; and in case of any default in making or rendering said return, or of any default in the payment of the tax as required, or of any part thereof, the assessment and collection of the tax and penalty shall be in accordance with the general provisions of law in other cases of neglect and refusal.
Sec. 17. *And be it further enacted,* That sections one hundred andTaxes upon dividends of banks, trust companies, savings institutions, and insurance companies, and upon the incomes of those in the service of the United States, to cease after August 1, 1870.1866, ch. 184.1867, ch. 169.Vol. xiv. pp. 138, 480. twenty, one hundred and twenty-one, one hundred and twenty-two, and one hundred and twenty-three of the act of June thirty, eighteen hundred and sixty-four, entitled “An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes,” as amended by the act of July thirteen, eighteen hundred and sixty-six, and the act of March two, eighteen hundred and sixty-seven, shall be construed to impose the taxes therein mentioned to the first day of August, eighteen hundred and seventy, but after that date no further taxes shall be levied or assessed under said sections; and all acts and parts of acts relating to the taxes herein repealed, and *that* all the provisions of said acts, shall continue in full force for levying and collecting all taxes properly assessed or liable to be assessed, or accruing under the provisions of former acts, or drawbacks, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining and continuing liens, fines, penalties, and forfeitures incurred under and by virtue thereof.
And this act shall not be construed to affect any act done, rightSaving clause. accrued, or penalty incurred under former acts, but every such right is hereby saved. And for carrying out and completing all proceedings which have been already commenced or that may be commenced to enforce such fines, penalties, and forfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty. Sec. 18. *And be it further enacted,* That the President is hereby authorizedAdjoining collection districts may be united, and supervisors’ districts consolidated.One collector and assessor and supervisor for each district. to annex to, and unite with each other, two or more adjoining collection districts, whenever in his opinion it will reduce the expenses of collecting the internal revenue, without impairing the efficiency of the service; and thereupon shall retain but one collector and one assessor for such enlarged district.
And the President is also authorized to consolidate in like manner, at his discretion, any two or more adjoining supervisors’ districts, and to retain or appoint one supervisor for such consolidated district. Sec. 19. *And be it further enacted,* That as soon as practicable afterNumber of assistant assessors to be permanently reduced. the passage of this act the number of assistant assessors employed shall be permanently reduced by the discharge of all officers of that class who are assigned specially to the assessment of any taxes which shall have been abolished by law; and the commissioner of internal revenue shall be required further to reduce the number of assistant assessors in proportion to any reduction of the service of assessment which has been made, or may hereafter be made, by the repeal of any portion of the internal taxes.
Sec. 20. *And be it further enacted,* That section sixty-seven of an actAmendment of act 1866, ch. 184, § 67. Vol. xiv. p. 171. approved July thirteen, eighteen hundred and sixty-six, entitled “An act to reduce internal taxation, and 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 thirty, eighteen hundred and sixty-four,” be amended by inserting after the words “that inProvision as to removal of suits in State courts against revenue officers, &c. to courts of the United States. any case civil or criminal,” the words “at law or in equity”; also, by inserting after the words “if the suit were commenced in the court below262 by summons,” the words following:
“subpœna, petition, or by any other form of action except as hereinafter provided”; also, by inserting after the words “or if it were commenced by capias,” the words following: “or by any similar form of proceeding by which a personal arrest is ordered.” Sec. 21. *And be it further enacted,* That after the thirty-first day ofCustoms duties after December 31, 1870, in lieu of present duties upon December, eighteen hundred and seventy, in lieu of *of* the duties now imposed by law on the articles hereinafter enumerated or provided for imported from foreign countries, there shall be levied, collected, and paid the following duties and rates of duties, that is to say:— On teas of all kinds, fifteen cents per pound.teas, coffee, and cocoa;
On coffee of all kinds, three cents per pound. On cacao, or cocoa, two cents per pound. On cocoa leaves or shells, one cent per pound. On ground or prepared cacao, or cocoa, five cents per pound; and on chocolate, seven cents per pound. On all molasses, five cents per gallon.molasses, sirups, and sugars. On tank-bottom sirup of sugar-cane juice, melada, concentrated melada, and concentrated molasses, one and one half cents per pound. On all raw or muscovado sugar not above number seven, Dutch standard[Amended, 1871, ch. 6. *Post*, p. 397.
Pub. Res. No. 18, § 2. *Post*, p. 593.] in color, one and three quarter cents per pound. On all raw or muscovado sugar above number seven, Dutch standard in color, and on all other sugars not above number ten, Dutch standard in color, two cents per pound. On all other sugars above number ten, Dutch standard in color, and not above number thirteen, Dutch standard in color, two and one quarter cents per pound. On all other sugars above number thirteen, Dutch standard in color, and not above number sixteen, Dutch standard in color, two and three quarter cents per pound.
On all other sugars above number sixteen, Dutch standard in color, and not above number twenty, Dutch standard in color, three and one quarter cents per pound. On all sugar above number twenty, Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar, four cents per pound: *Provided,* That the Secretary of the Treasury shall, by regulations,Provision as to samples. prescribe and require that samples shall be taken by inspectors from the hogshead, box, or other package, in such a manner as to represent a true average of the contents of the package, and from a sufficient number of packages of the same mark in each and every invoice, so that the samples on which the classification is made shall be a fair average in quality of the sugar imported under that mark, and the classification shall be adjudged on the entire mark accordingly; and the weights of sugarWeights how to be marked. imported in casks or boxes shall be marked distinctly by the custom-house weigher by scoring the figures indelibly on each package: *Provided,* That all sirup of sugar, sirup of sugar-cane juice, melada, concentratedSirups, &c. entered as molasses to be forfeited. melada, or concentrated molasses entered under the name of molasses, shall be forfeited to the United States.
On all wines imported in casks, containing not more than twenty-twoCustoms duties on wines imported in casks; per centum of alcohol, and valued at not exceeding forty cents per gallon, twenty-five cents per gallon; valued at over forty cents, and not over one dollar per gallon, sixty cents per gallon; valued at over one dollar per gallon, one dollar per gallon, and in addition thereto twenty-five per centum ad valorem. On wines of all kinds, imported in bottles, and not otherwise hereinin bottles. provided for, the same rate per gallon as wines imported in casks, but all bottles containing one quart or less than one quart, and more than one pint, shall be held to contain one quart, and all bottles containing one pint or less shall be held to contain one pint, and shall pay in addition three cents for each bottle. 263 On champagne and all other sparkling wines, in bottles, six dollars perCustoms duties upon champagne and sparkling wines. dozen bottles containing each not more than one quart and more than one pint; and three dollars per dozen bottles containing not more than one pint each, and more than one half pint; and one dollar and fifty cents per dozen bottles, containing one half pint each, or less; and in bottles containing more than one quart each, shall pay, in addition to six dollars perLiquors containing over twenty-two per cent, of alcohol entered as wines to be forfeited; dozen bottles, at the rate of two dollars per gallon on the quantity in excess of one quart per bottle: *Provided,* That any liquors containing more than twenty-two per centum of alcohol, which shall be entered under the name of wine, shall be forfeited to the United States: *And provided further,* That wines, brandy, and other spirituous liquors imported inimported in bottles, how to be packed.Additional duty on bottles.Allowance for leakage and breakage repealed.1799, ch. 22, § 59.Vol. i. p. 672. bottles shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles shall pay an additional duty of three cents for each bottle; no allowance shall be made for breakage unless such breakage is actually ascertained by count, and certified by a custom-house appraiser; and so much of section fifty-nine of an act entitled “An act to regulate the collection of duties on imports and tonnage,” approved March two, seventeen hundred and ninety-nine, as provided for allowance for leakage and breakage, is hereby repealed.
On brandy and on other spirits manufactured or distilled from grain orCustoms duty on brandy and distilled spirits.What to be “proof gallon”;what “standard proof.”1868, ch. 186, § 2. Vol. xv. p. 125. other materials, and not otherwise provided for, two dollars per proof gallon: *Provided,* That each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits, and of wine or liquors of any kind imported, shall be the same as that which is defined in the second section of the “Act imposing taxes on distilled spirits and tobacco, and for other purposes,” approved July twenty, eighteen hundred and sixty-eight.
On cordials, liqueurs, arrack, absynthe, kirshwasser, vermuth, ratafia,Duty on cordials, liqueurs, &c.Spirituous liquors imported in casks of less than fourteen gallons to be forfeited. and other similar spirituous beverages, or bitters containing spirits, and not otherwise provided for, two dollars per proof gallon: *Provided,* That any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. On pimento and on black, white, and red or cayenne pepper, five centsDuty on pimento and pepper; per pound.
On ground pimento and on ground pepper of all kinds, ten cents per pound. On ginger root, two cents per pound.on ginger, cinnamon, and other spices; On ginger, ground, five cents per pound. On cinnamon and on nutmegs, twenty cents per pound. On mace, twenty-five cents per pound. On cloves, five cents per pound. On clove stems, three cents per pound. On cassia and cassia vera, ten cents per pound. On cassia buds and ground cassia, twenty cents per pound. On all other spices, twenty cents per pound; ground or prepared, thirty cents per pound.
On corsets, or manufactured cloth, woven or made in patterns of suchon corsets or manufactured cloth; size, shape, and form, or cut in such manner as to be fit for corsets, when valued at six dollars per dozen or less, two dollars per dozen; when valued over six dollars per dozen, thirty-five per centum ad valorem. On eyelets of every description, six cents per thousand.eyelets; On ultramarine, six cents per pound.ultramarine; On wools on the skin, the same rates as on other wools, the quantity andwools on skin; value to be ascertained under such rules as the Secretary of the Treasury may prescribe.
On flax straw, five dollars per ton.flax straw and flax. On flax not hackled or dressed, twenty dollars per ton; on flax hackled, known as “dressed line,” forty dollars per ton. 264 On hemp, manila, and other like substitutes for hemp, not otherwiseCustoms duties on hemp, tow, jute, &c. provided for, twenty-five dollars per ton. On the tow of flax or hemp, ten dollars per ton. On jute, sunn, coir, and Sisal grass, fifteen dollars per ton. On jute buts, six dollars per ton. On cotton bagging, or other manufactures, not otherwise provided for,cotton bagging; suitable for the uses to which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, two cents per pound; valued at over seven cents per square yard, three cents per pound.
On iron in pigs, seven dollars per ton.iron. On cast scrap-iron of every description, six dollars per ton. On wrought scrap-iron of every description, eight dollars per ton: *Provided,* That nothing shall be deemed scrap-iron except waste or refuseWhat to be deemed “scrap iron.” iron that has been in actual use, and is fit only to be remanufactured. On sword blades, thirty-five per centum ad valorem.Duty on swords and blades; On swords, forty-five per centum ad valorem. On steel railway bars, one and one quarter cent per pound; and on allsteel railway bars, &c. railway bars made in part of steel, one cent per pound: *Provided,* That metal converted, cast, or made from iron by the Bessemer or pneumaticWhat to be classed as steel. process, of whatever form or description, shall be classed as steel: *And provided further,* That round iron in coils, three sixteenths of an inch orRound iron in coils to pay same duty as iron wire, &c. less in diameter, whether coated with metal or not, so coated, and all descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically enumerated and provided for, shall pay the same duty as iron wire, bright, coppered, or tinned: *And provided further,* ThatDuty on certain steel wire; steel, commercially known as crinoline, corset, and hat steel wire, shall pay duty at the rate of nine cents per pound and ten per centum ad valorem.
On rough or unfinished grindstones, one dollar and fifty cents per ton;grindstones; on finished grindstones, two dollars per ton. On freestone, sandstone, granite, and all building or monumental stone,building, &c. stone, except marble; except marble, one dollar and fifty cents per ton. On all sawed, dressed, or polished marble, marble slabs, and marblesawed, &c. marble; paving tiles, thirty per centum ad valorem, and in addition twenty-five cents per superficial square foot not exceeding two inches in thickness; if more than two inches in thickness, ten cents per foot, in addition to the above rate for each inch or fractional part thereof in excess of two inches in thickness: *Provided,* That if exceeding six inches in thickness, such marble shall be subject to the duty now imposed upon marble blocks.
On hair-cloth of the description known as hair seating, eighteen incheshair-cloth, &c. wide or over, forty cents per square yard; less than eighteen inches wide, thirty cents per square yard. On hair-cloth known as crinoline cloth, and on all other manufactures of hair not otherwise provided for, thirty per centum ad valorem. On hair-pins made of iron wire, fifty per centum ad valorem.hair-pins; On analine dyes and colors, by whatever name known, fifty cents peranaline dyes and colors; pound, and thirty-five per centum ad valorem.
On buttons and on ornaments for dresses and outside garments made ofbuttons, &c.; silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats’ hair, fifty per centum ad valorem. On silicate of soda, or other alkaline silicates, a half a cent per pound.alkaline silicates; On sporting gun-wads of all descriptions, thirty-five per centum adgun-wads; valorem. On nickel, thirty cents per pound.nickel; On nickel oxide and alloy of nickel with copper, twenty cents per pound.
On watches, watch-cases, watch movements, parts of watches, and watchwatches, &c. materials, twenty-five per centum ad valorem. On watch jewels, ten per centum ad valorem. 265 On live animals, twenty per centum ad valorem: *Provided,* That animalsCustoms duties on live animals. specially imported for breeding purposes from beyond the seas shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe: *And providedWhat animals may be admitted free. further,* That teams of animals, including their harness and tackle, actually owned by persons immigrating to the United States with their families from foreign countries, and in actual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe: *And provided further,* That all animals brought into the United States temporarily and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association, shall be admitted free of duty upon bond being first given, in accordance with regulations to be prescribed by the Secretary of the Treasury, with condition that the full duty hereinbefore imposed shall be paid in case of the sale of any such animals in the United States.
On oranges, lemons, pineapples, and grapes, twenty per centum adDuty on oranges and other fruits.Allowance for loss by decay. valorem; and on limes, bananas, plantains, shaddocks, mangoes, and cocoa-nuts, ten per centum ad valorem: *Provided,* That no allowance shall be made for loss by decay on the voyage, unless the said loss shall exceed twenty-five per centum of the quantity, and the allowance then made shall be only for the amount of loss in excess of twenty-five per centum of the whole quantity.
On Zante, or other currants, and prunes and plums, two and one halfCurrants, prunes, and plums; cents per pound. On neat’s-foot oil, and all animal, whale, seal, and fish oils, twenty peroils. centum ad valorem. On oil made of linseed or flaxseed, thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon. On hempseed and rapeseed, and other oil seeds of like character other than linseed or flaxseed, one half cent per pound. On linseed or flaxseed, twenty cents per bushel of fifty-six poundsNo drawback on certain oil cake. weight: *Provided,* That no drawback shall be allowed on oil cake made from imported seed.
On sesame seed oil or Cenne oil, and cotton-seed oil, thirty cents perDuty on sesame seed; gallon. On sesame seed, ten per centum ad valorem. On opium, one dollar per pound.opium. On opium prepared for smoking, and on all other preparations of opiumOpium, &c. not to be removed from bonded warehouse, without payment of duties, &c. not otherwise provided for, six dollars per pound: *Provided,* That opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded.
On morphia, and on all salts of morphia, one dollar per ounce.Duty on morphia; On cotton thread, yarn, warps, or warp yarn, not wound upon spools,cotton thread, yarn, &c. whether single or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued at not exceeding forty cents per pound, ten cents per pound; valued at over forty cents per pound and not exceeding sixty cents per pound, twenty cents per pound; valued at over sixty cents per pound and not exceeding eighty cents per pound, thirty cents per pound; valued at over eighty cents per pound, forty cents per pound; and in addition to said rates of duty twenty per centum ad valorem.
Sec. 22. *And be it further enacted,* That after the thirty-first day ofAdditional articles free of duty after December 31, 1870. December, eighteen hundred and seventy, in addition to imported articles now by law exempt from duty, and not herein otherwise provided for, the following articles hereinafter enumerated and provided for shall also be free;— 266 Acid, arsenious, crude.Additional articles free of duty after December 31, 1870. Acid, nitric, not chemically pure. Acid, muriatic.
Acid, oxalic. Acid, picric, and nitro-picric: *Provided,* That carboys containing acids shall be subject to the same duty as if empty. Arsenic. Aconite, root, leaf, and bark. Agaric. Alkanet root. Alkekengi. Albumen and lactarine. Amber, gum. Aloes. Aniline oil, crude. Ammonia, crude. Annato seed. Argols, crude. Asbestos, not manufactured. Articles imported for the use of the United States: *Provided,* That the price of the same did not include the duty. Articles the growth, produce, and manufacture of the United States when returned in the same condition as exported: *Provided,* That proof of the identity of such articles be made under regulations to be prescribed by the Secretary of the Treasury; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded.
And all acts and parts of acts heretofore passed prescribing regulations in regard to such importations are hereby repealed. Bamboos, unmanufactured. Barks, viz.: Quilia, Peruvian, Lima, calisaya, and all cinchona barks, Canella alba, pomegranate, croton, cascarilla, and all other barks not otherwise provided for. Belladonna, root and leaf. Bromine. Bitter apples, colocynth, coloquinitida. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for in this act.
Bells broken and bell-metal broken, and fit only to be remanufactured. Bones, crude, not manufactured, bones ground and calcined, bone dust and bone ash for manufacture of phosphates and fertilizers. Books which have been printed and manufactured more than twenty years. Brimstone, crude. Burr stone in blocks, rough or unmanufactured, and not bound up into mill-stones. Buchu leaves. Citrate of lime. Columbo root. Cantharides. Castor or castoreum. Catechu or cutch. Catgut or whip gut, unmanufactured.
Coal, anthracite. Coc[c]ulus indicus. Conian cicuta, or hemlock, seed and leaf. Cudbear. Collections of antiquity, specially imported, and not for sale. Chalk and cliff stone, unmanufactured. 267 Cork wood, or cork bark, unmanufactured.Additional articles free of duty after Dec. 31, 1870. Carnelian, unmanufactured. Cuttle-fish bone. Diamond dust or bort. Dragon’s blood. Eggs. Emery ore or rock, not pulverized, not ground. Esparto, or Spanish grass, and other grasses and pulp of, for the manufacture of paper.
Fibrin, in all forms. Fish, fresh, for immediate consumption. Fish for bait. Flint and ground flint stones. Foliae digitalis. Fashion plates engraved on steel or on wood, colored, plain. Fur skins of all kinds not dressed in any manner. Glass, broken in pieces, which cannot be cut for use, and fit only to be remanufactured. Guano, and other animal manures. Gums, Arabic, Jeddo, Senegal, Barbary, East India, Cape, Australian, gum benzoin or benjamin, gum copal, sandarac, damar, gamboge, cowrie, mastic, shellac, tragacanth, olebanum, guiac, myrrh, bdellium, garbanum, and all gums not otherwise provided for.
Gutta-percha, crude. Goat-skins, raw. Horse and cow hair, not cleaned and dressed. Hoofs, horns, and horn tips. Hide cuttings, raw and in the hair, for glue stock. Hemlock bark. Hyoscyamus, or henbane leaf. Iodine, crude. Ipecac. India-rubber, crude, and milk of. Ivory and vegetable ivory, unmanufactured. Jalap. Jet, unmanufactured. Juniper and laurel berries. Kryolite. Lac, crude, seed, button, stick, shell or dye. Lava, unmanufactured. Leeches. Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life.
Liquorice root. Litmus and all lichens, prepared or not prepared. Logs and round unmanufactured timber not otherwise provided for, and ship timber. Madder root, of all kinds, ground, and ground mungeet, or Indian madder. Manna. Moss, Iceland, and other mosses, crude. Musk and civet, crude, in natural pod. Nitrate of soda, or cubic niter. Oak bark. Ore of antimony, or crude sulphuret of. Orange and lemon peel, not preserved, candied, or otherwise prepared. Orchill, or archill, in the weed or liquid.
Palm nuts and palm-nut kernels. Palm and cocoa-nut oil. 268 Paintings, statuary, fountains, and other works of art, the productionAdditional articles free of duty after Dec. 31, 1870. of American artists: *Provided,* That the fact of such production be verified by the certificate of any consul or minister of the United States indorsed upon the written declaration of the artist: *And provided further,* That all paintings, statuary, fountains, and other works of art, the production and property of an American artist, now held for payment of duties in any custom-house of the United States, shall be surrendered to such artist without payment of duties or charge, upon his affidavit filed in the department of the Secretary of the Treasury that the same are the production of such artist.
Paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions or to any State, or to any municipal corporation. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith, for the use of any society or institution incorporated or established for philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale.
Household effects of persons and families returning or emigrating from foreign countries, which have been in actual use abroad by them, and not intended for any other person or persons or for sale, not exceeding the value of five hundred dollars. Phosphates, crude or native, for fertilizing purposes. Plants, trees, shrubs, roots, seed-cane, and seeds imported by the department of agriculture, or the United States botanic garden. Platinum vases or retorts for chemical uses, or parts thereof.
Potassa, muriate of. Quassia wood. Rags, of cotton, linen, jute, and hemp, and paper waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope and waste bagging. Rhubarb. Resins, crude, not otherwise provided for. Rose leaves. Saffron and safflower. Sarsaparilla, crude. Seaweed, not otherwise provided for. Scammony, or resin of scammony. Sandal wood. Seeds: cardamon, caraway, coriander, fenugreek, fennel, cummin, and other seeds not otherwise provided for.
Senna, in leaves. Shells of every description, not manufactured. Shrimps, or other shell fish. Skeletons, and other preparations of anatomy. Silkworm eggs. Specimens of natural history, botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. Squills, or silla. Sweepings of silver or gold. Tapioca, cassava, or cassada. Tea plants. Turtles. Verdigris, or subacetate of copper. Wood ashes, and lye of, and beet-root ashes. Woods, viz.: poplar, or other woods for the manufacture of paper.
Worm seed, Levant. Xylonite, or Xylotile. 269 Sec. 23. *And be it further enacted,* That for the term of two yearsCertain machinery may be, for two years, imported free of duty by any State, &c.; from and after the passage of this act, and no longer, machinery and apparatus designed only for, and adapted to be used for, steam-towage on canals, and not now manufactured in the United States, may be imported by any State, or by any person duly authorized by the legislature of any State, free of duty, subject to such regulations as may be prescribed by the Secretary of the Treasury.
And also that for the term of two yearsand steam-plow machinery by any person for his own use. from and after the passage of this act, and no longer, steam-plow machinery, adapted to the cultivation of the soil, may be imported by any person for his own use, free of duty, subject to such regulations of the Secretary of the Treasury as before provided. Sec. 24. *And be it further enacted,* That the word “saltpetre,” as used“Saltpetre” in Act 1863, ch. 77, § 7, Vol. xii. p. 742, to mean what. in section seven of the act of March three, eighteen hundred and sixty-three, allowing drawback of duty on foreign saltpetre manufactured into gunpowder in the United States, and exported therefrom, shall be construed to mean the element of nitre so used, whether it be the nitrate of potash or nitrate of soda.
Sec. 25. *And be it further enacted,* That section fifteen of the act approvedCertain ships, boats, &c. not to be subject to certain tonnage tax, nor special tax.1862, ch. 168, § 15.Vol. xii. p. 558.1865, ch. 80, § 4.Vol. xiii. p. 493.1864, ch. 173, § 103.Vol. xiii. p. 275. July fourteen, eighteen hundred and sixty-two, entitled “An act increasing, temporarily, the duties on imports, and for other purposes,” and section four of the act in amendment thereof, approved March three, eighteen hundred and sixty-five, be, and the same are hereby, so amended, that no ship, vessel, steamer, boat, barge, or flat belonging to any citizen of the United States, trading from one port or point within the United States, to another port or point within the United States, or employed in the bank, whale, or other fisheries, shall hereafter be subject to the tonnage tax or duty provided for in said acts; and the proviso in section one hundred and three of the “Act to provide internal revenue to support the government and to pay the interest on the public debt, and for other purposes,” approved June thirty, eighteen hundred and sixty-four, requiring an annual special tax to be paid by boats, barges, and flats, is hereby repealed.
Sec. 26. *And be it further enacted,* That all imported goods, wares,Duties upon imported merchandise in public stores, &c. when this act takes effect.1871, ch. 114, § 4.*Post*, p. 514.Pub. Res. No. 18.*Post*, p. 692. and merchandise which may be in the public stores or bonded warehouses on the day and year this act shall take effect, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that day.
Sec. 27. *And be it further enacted,* That all provisions of existing lawsLaws imposing a tax upon bequests, &c. for certain public charitable, &c. uses, repealed. whereby any tax or duty is laid upon bequests or devises, or transfers by deed, grant, or gift, made or intended to take effect after the death of the grantor, of any real or personal property, in trust or otherwise, for public uses of a literary, educational, or charitable character, or upon any real or personal estate which may become subject to any trust as aforesaid under any past or future disposition, which, if made in favor ofUnpaid taxes levied thereon not to be collected. an individual, would confer on him a succession, be, and the same are hereby, repealed, and no taxes heretofore levied thereunder, but not paid, shall be collected.
Sec. 28. *And be it further enacted,* That in all cases where tobacco isTobacco now required to be put up in wooden packages may be put up in metallic packages.1868, ch. 186, § 62.Vol. xv. p. 153. required to be put up in wooden packages, as provided by section sixty-two of an act entitled “An act imposing taxes on distilled spirits and tobacco, and for other purposes,” approved July twenty, eighteen hundred and sixty-eight, it shall be lawful for the commissioner of internal revenue to allow the same to be put up in metallic packages: *Provided,*270 That they shall be so constructed with such corrugations for receivingProviso. and protecting the revenue stamps as the commissioner may approve.
Sec. 29. *And be it further enacted,* That whenever any merchandise,Provision as to entry, &c. of certain merchandise imported at certain ports and destined for certain other ports.*See* § 38. except wine, distilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ports of New York, in the State of New York; Philadelphia, in the State of Pennsylvania; Boston, in the State of Massachusetts; Baltimore, in the State of Maryland; Portland, in the State of Maine;
Port Huron, in the State of Michigan; New Orleans, in the State of Louisiana; and San Francisco, in the State of California, shall appear by the invoice or bill of lading and by the manifest to be consigned to and destined for either of the ports specified in section thirty-five of this act, the collector at the port of arrivalEntry in triplicate and to state what. shall permit the owner, agent, or consignee to make entry thereof for warehouse or immediate transportation, in triplicate, setting forth the particulars in such entry and the route by which such goods are to be forwarded, whether by land or water.
The entry having been comparedAfter proper entry made and bond given, goods may be delivered for immediate transportation. with the invoice and duly sworn to, and such an examination of the goods and merchandise having been made as will satisfy the customs officers that the same corresponds with the manifest and invoice, and the duties estimated on the value and quantity of the invoice, and on the execution of a bond as hereinafter provided, the collector shall deliver the same to be immediately transported to such port of destination, at the sole cost and risk of such owner, agent, or consignee.
And goodsSuch goods to be first examined; and merchandise imported to any of the aforesaid ports of entry, and designed for any port designated by the thirty-fifth section of this act, the collector of said port shall give priority in time to the examination of said goods and merchandise for the purpose of forwarding the same to their port of destination, and said examination shall not necessitateneed not be carried to appraisers;nor pay duties at the port of first arrival. the transportation of said goods and merchandise to the warehouse or appraiser’s office; and such merchandise so entered for immediate transportation shall not be subject to appraisement and liquidation of duties at the port of first arrival aforesaid, but shall undergo such examination as the Secretary of the Treasury shall deem necessary to verify the invoice and entry, and the same examination and appraisement thereof shall be required and had at the said port of destination as would have been required at the port of original importation if such merchandise had been entered for consumption or warehouse at such port.
Sec. 30. *And be it further enacted,* That the bond required by the foregoingBond, penalty, and sureties;*See* § 38. section shall be in a penal sum of at least double the invoice value of the merchandise, with the duties added, and in such form, and with such number of sureties (not less than two) as shall be prescribed by the Secretary of the Treasury; and the said sureties shall justify, by affidavitmay be executed at port of final destination, &c.1831, ch. 87.Vol. iv. p. 480. taken before the collector of customs and attached to the said bond, in an amount at least double the penalty of the bond, and the said collector shall certify to their sufficiency; and the said bond may be executed at the port of final destination, and transmitted to the collector at the port of first arrival, as provided by the act of March two, eighteen hundred and thirty-one.
Sec. 31. *And be it further enacted,* That merchandise so entered forSuch merchandise to be delivered for transportation only to common carriers designated by the Secretary of the Treasury.Carriers to give bond.*See* § 38. transportation shall be delivered to and transported by common carriers, to be designated for this purpose by the Secretary of the Treasury, and to or by none others; and such carriers shall be responsible to the United States as common carriers for the safe delivery of such merchandise to the collector at the port of its destination; and before any such carriers shall be permitted to receive and transport any such merchandise they shall become bound to the United States in bonds of such form and amount, and with such conditions (not inconsistent with law) and such security as the Secretary of the Treasury shall require. 271 Sec. 32. *And be it further enacted,* That merchandise transported underMerchandise so transported, how to be conveyed and under whose control.Inspectors.*See* § 38. the provisions of this act shall be conveyed in cars, vessels, or vehicles, securely fastened with locks or seals, under the exclusive control of the officers of customs; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the said Secretary, and at the expense of the saidNo unlading, &c. between first and last ports.1871m ch. 25.Vol. xvii. p. 16. companies respectively.
And such merchandise shall not be unladen or trans[s]hipped between the ports of first arrival and final destination. Sec. 33. *And be it further enacted,* That merchandise so destined forMerchandise, except, &c. to be transferred from importing vessel to cars; immediate transportation as aforesaid, except the packages designated for examination, shall be transferred, under proper supervision, directly from the importing vessel to the cars, vessel, or vehicles in which the same is to be transported to its final destination; and if transferred from the importing vessel to any bonded or other warehouse, or to any otherif transferred to any other place; place than such car, vessel, or vehicle, it shall be taken possession of by the collector as unclaimed, and deposited in public store, and shall not be removed from such store without entry and appraisement, as in ordinary cases.
But the Secretary of the Treasury may, in his discretion,bonded warehouses for such merchandise; and with such precaution as he shall deem proper, authorize the establishment of bonded warehouses especially and exclusively appropriated to the reception of such merchandise in cases where its immediate transfer to the transporting car, vessel, or vehicle shall be impracticable. But merchandise remaining in such warehouse more than ten days shallif remaining there more than ten days.*See* § 38. be deprived of the privileges conferred by this act, and shall be taken possession of by the collector as unclaimed, and held until regularly entered and appraised.
Sec. 34. *And be it further enacted,* That the Secretary of the TreasuryForms of entries, bonds, &c. and rules and regulations.*See* § 38. shall prescribe forms of entries, oaths, bonds, and other papers to be required, and all needful rules and regulations, not inconsistent with law, to be observed in the execution of this act, which shall have the force and effect of law. Sec. 35. *And be it further enacted,* That the privilege of this act shallPrivileges of this act to extend to what ports;[Extended to Detroit, 1871, ch. 21, § 15.
Vol. xvii. p. 10.] extend to the ports of New York, in the State of New York; Boston, in the State of Massachusetts; Providence, in the State of Rhode Island; Philadelphia, in the State of Pennsylvania; Baltimore, in the State of Maryland; Norfolk, in the State of Virginia; Charleston, in the State of South Carolina; Savannah, in the State of Georgia; New Orleans, in the State of Louisiana; Portland, in the State of Maine; Buffalo, in the State of New York; Chicago, in the State of Illinois;
Cincinnati, in the State of Ohio; Saint Louis, in the State of Missouri; Evansville, in the State of Indiana; Milwaukee, in the State of Wisconsin; Louisville, in the State of Kentucky; Cleveland, in the State of Ohio; San Francisco, in theand to what importations.*See* § 38. State of California; Portland, in the State of Oregon; Memphis, in the State of Tennessee; and Mobile, in the State of Alabama; and to importations from or to Europe, and from or to Asia, or the islands adjacent thereto, via the United States.
Sec. 36. *And be it further enacted,* That at each of said ports, forAppointment of appraisers, weighers, inspectors, &c.*See* § 38. which an appraiser of imported merchandise is not now provided for by law, there shall be appointed an appraiser of imported merchandise, at a salary of three thousand dollars per annum, and also such number of weighers, gaugers, measurers, and inspectors as may be necessary to execute the provisions of this act, who shall receive the ordinary legal compensationPay. of such officers.
Sec. 37. *And be it further enacted,* That any person maliciously opening,Penalty for maliciously breaking, &c. any car, &c. containing such merchandise, with intent, &c.;for removing, lock or seal on such car, &c. with such intent or aiding therein; breaking, or entering, by any means whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise delivered for transportation as aforesaid, removing, injuring, breaking, or defacing any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person or persons272FORTY-FIRST CONGRESS.
Sess. II. Ch. 255, 256. 1870. so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise unlawfully removed from any such car, vessel, or vehicle, knowing it tofor knowingly receiving any merchandise unlawfully removed from such car;for wilfully swearing falsely in taking any oath required, &c. have been so unlawfully removed, shall be guilty of felony, and in addition to any penalties heretofore prescribed shall, on conviction, be imprisoned not less than six months nor more than two years; and any person swearing wilfully false in any oath prescribed in this act, or by the Secretary of the Treasury in pursuance of authority to make all needful regulations conferred upon him by this act, shall be guilty of wilful and corrupt perjury.
Sec. 38. *And be it further enacted,* That sections twenty-nine, thirty,When certain sections of this act shall take effect. thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, and thirty-seven of this act shall take effect on the first day of October, eighteen hundred and seventy. Approved, July 14, 1870.