Chapter 6.
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/statutes-at-large/vol-26/chapter-6-2873606·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. 6.— An act to authorize the payment of drawback or rebate in certain cases.December 15, 1890. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Rebate allowed to manufacturers of tobacco and snuff, in certain eases. That on all original and unbroken factory packages of smoking and manufactured tobacco and snuff, held by manufacturers or dealers at the time the reduced tax as provided for in “An act to reduce the revenue*Ante*, p. 619, amended. and equalize duties on imports, and for other purposes,” approved October first, eighteen hundred and ninety, shall take effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction, but the same shall not apply inLimit of time for claims. any case where the claim has not been presented within sixty days following the date of reduction; and such rebate to manufacturersPayable in stamps. may be paid in stamps at the reduced rate; and no claim shall beMinimum claim. allowed or drawback paid for a less amount than five dollars.
It shall be the duty of the Commissioner of Internal Revenue, with theRegulations, etc. approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this act into effect. For the payment ofAppropriation. the rebates provided for in this act there is hereby appropriated any money in the Treasury not otherwise appropriated. Approved, December 15, 1890.