Chapter 468. to repeal so much of section thirty-three hundred and eighty-five of the Revised Statutes as imposes an export tax on tobacco
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CHAP. 468.— An Act to repeal so much of section thirty-three hundred and eighty-five of the Revised Statutes as imposes an export tax on tobacco.August 8, 1882. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Exportation of manufactured tobacco, etc. That section thirty-three hundred and eighty-five of the Revised Statutes, as amended by the act approved June eighth eighteen hundred and eighty, be amended and reenacted so as to read as follows:
" “Sec. 3385.— Manufactured tobacco, snuff, and cigars intended forR. S. 3385, 6G3, imposing an export tax on tobacco, repealed. immediate exportation may, alter being properly inspected, marked, and branded, be removed from the manufactory in bond without having affixed thereto the stamps indicating the payment of the tax thereon. The removal of such tobacco, snuff, and cigars from the manufactory shall be made under such regulations, and after making such entries, and executing and filing with the collector of the district from which Bond.the removal is to be made such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
There shall be affixed to each package of tobacco, snuff, and cigars intended for immediate export, before it is removed from the manufactory,Export stamp. an engraved stamp indicative of such intention. Such stamp shall be provided and furnished to the several collectors as in the case of other stamps, and they shall account for the use of the same. 373 FORTY-SEVENTH CONGRESS. Sess. I. Ch. 468, 469. 1882. When the manufacturer has made the proper entries, filed the bonds, and otherwise complied with the requirements of law and the regulations as herein provided, the collector shall issue to him a permit for the removal,Permit for removal. accurately describing the tobacco, snuff, and cigars, to be shipped, the number and kinds of packages, the number of pounds, the marks and brands, the State and collection district from which the same are shipped, the number of the manufactory and the manufacturer’s name, the port from which the said tobacco, snuff, and cigars are to be exported, and the route or routes over which the same are to be sent to the port of shipment.
Upon the presentation to the collector of internal revenue of a detailed report from the inspectors of customs,Bond, when to be canceled. and a certificate of the collector of customs at the port from which the goods are to be exported that the goods removed from the manufactory under bond and described in the permit of the collector of internal revenue have been received by the said collector of customs, and that the said goods were duly laden on board of a foreign-bound vessel, naming the vessel, and that the said merchandise was entered on the outward manifest of said vessel, and that the said vessel and cargo were duly cleared from said port, and on the payment of the tax or deficiency, if any, the bonds, which have been given or shall hereafter be required to be given under the provisions of this section shall be canceled.
Every person who,Penalty, etc., for violation of provisions of act. with the intent to defraud the revenue laws of the United States, relands or causes to be relanded within the jurisdiction of the United States any manufactured tobacco, snuff, or cigars which have been shipped for exportation under the provisions of this act, without properly entering such tobacco, snuff, or cigars at the customhouse, and paying the proper customs and internal revenue tax thereon, or who receives such relanded tobacco, snuff', or cigars, and every person who aids or abets in such relanding or receiving such tobacco, snuff or cigars, shall, on conviction, be fined not exceeding five thousand dollars, or imprisoned not more than three years, and all tobacco, snuff, or cigars so relanded shall be forfeited to the United States.
” " Approved, August 8, 1882.