Chapter CLXXIII. *to remit the Excise Taxes upon Alcohol used by Universities and Colleges for scientific Purposes*
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CHAP. CLXXIII.— An Act *to remit the Excise Taxes upon Alcohol used by Universities and Colleges for scientific Purposes*. Feb. 21, 1873. *Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled*, Excise taxes upon alcohol used by scientific institutions and colleges may be remitted. That the Secretary of the Treasury be, and lie is hereby, authorized to grant permits to incorporated or chartered scientific institutions or colleges of learning to withdraw alcohol in specified quantities from bond without payment of the internal-revenue tax on the same, or on the spirits from which the alcohol has been distilled, for the sole and exclusive purpose of preserving specimens of anatomy, physiology, or of natural history belonging to such institutions, or Who to make application and give bond.for use in any chemical laboratory of such institutions: *Provided*, That application for permits shall be made by the presidents or curators of such institutions, who shall file a bond for double the amount of the tax on the alcohol to be withdrawn, with two good and sufficient sureties, to be approved by the commissioner of internal revenue, and conditioned that the whole quantity of alcohol so withdrawn from bond shall be used for the purposes above specified, and for no other; and that the said presidents and curators shall comply with such other requirements and regulations as the Penalty if the alcohol is used except for the specified purposes.Secretary of the Treasury may prescribe.
And if any alcohol so obtained shall be used by any officer, as aforesaid, of such institutions for any purposes other than that above specified, then the said officers or sureties shall pay the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto. Approved, February 21, 1873.