rials exempt from duty.

Imported mate- facture, and when so used shall be exempt from stamp and excise duty, and the receipt of the officer of the revenue in charge shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer of the customs, be removed in original packages from on shipboard, or from the bonded warehouses in which the same may be, into the bonded warehouse, class two, in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, class two, shall be taken therefrom except for exportation, under the direction of the proper officer of the customs having charge Officer of the thereof, whose certificate, describing the articles by their marks, of warehouse to or otherwise, the quantity, the date of importation, and name of give certificate vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these Manufacturer to regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer.

customs in charge

upon removal.

bear expenses.

Aticles exempt from duty.

SEC. 29. And be it further enacted, That spokes, hubs, felloes, grindstones, coke, silver bullion, rolled or prepared for platers' use exclusively; materials for the manufacture of hoop skirts exclusively, and unfitted for other use, (such as steel wire, rolled, tempered, or covered, cut tapes, and small wares for joining hoops together;) spindles, and castings of all descriptions, where made exclusively for instruments, articles, or machinery upon which duties are assessed and paid, shall be exempt from duty; and all Manufactured goods, wares, and merchandise, and articles made or manufactured articles, where the from materials which have been subject to and upon which internal does not exceed 5 duties have been actually paid, or materials imported upon which per cent., exempt duties have been paid, or upon which no duties are imposed by law, where the increased value of such goods, wares, and merchandise, and articles so made and manufactured shall not exceed the amount of five per centum ad valorem, shall be, and hereby are, exempt from duty.

increased value

from duty.

Cloths dyed, printed, or prepar

removed

from

1, or have been or

on increased value.

SEC. 30. And be it further enacted, That on all cloths of silk, ed into other fab- Cotton, or other material, dyed, printed, bleached, manufactured, rics, which were or prepared into other fabrics, which were removed from the place place of manufac. of manufacture prior to the first of September, eighteen hundred ture prior to Sept. and sixty-two, or which have been or shall be imported, the duty shall be imported, or tax of three per centum shall be assessed only upon the into be assessed only creased value thereof: Provided, further, That whenever the duty has been assessed, or assessed and collected at the full value thereof upon cloths of silk, cotton, or other material manufactured and removed from the place of manufacture prior to the first of September, eighteen hundred and sixty-two, or which were imported prior to the passage of this act, and which have been dyed, printed, bleached, manufactured, or otherwise prepared into other fabrics since the said first of September, eighteen hundred and sixty-two, the Commissioner of Internal Revenue, subject to the regulation of the Secretary of the Treasury, shall be, and he hereby is, authorized and directed to remit, refund, and pay back

such proportion of said duties as were assessed upon the value of such cloths before the same were so dyed, printed, bleached, manufactured, or otherwise prepared.

authorized to re

SEC. 31. And be it further enacted, That the Commissioner of Commissioner Internal Revenue, subject to the regulations of the Secretary of fund duties illegalthe Treasury, shall be, and hereby is, authorized to remit, refund, ly collected. and pay back all duties erroneously or illegally assessed or collected, and all judgments or sums of money recovered in any court against any collector or deputy collector for any duties or licenses paid under protest.

lard oil, &c., sub

SEC. 32. And be it further enacted, That manufacturers of lard Manufactures of oil, lubricating oil, and linseed oil shall be subject to the provisions ject to act relating of the act to which this is an amendment, relating to distillers of to distillers. spirituous liquors, and designed for the purpose of ascertaining the quantity produced, so far as the same may, in the judgment of the Commissioner of Internal Revenue, and under regulations to be prescribed by him, be deemed necessary.

sec. 75, relative to

ducers.

SEC. 33. And be it further enacted, That the provisions of the Provisions of act to which this act is an amendment, in relation to returns by manufacturers, to manufacturers, and the payment and collection of duties upon apply also to promanufactured articles, enumerated in section seventy-five of said act, shall be, and hereby are, made applicable to the producers of articles which are also mentioned in said section, and on which taxes are levied.

Inspectors of to

bacco to be desig

nated by collector.

SEC. 34. And be it further enacted, That there shall be designated by the collector in every district where the same may be necessary one or more inspectors of manufactured tobacco, who shall take an oath faithfully to perform their duties in such form as the Commissioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed and prescribed Fees. by said Commissioner. And all manufactured tobacco shall, before the same is used or removed for consumption or sale, be inspected and weighed by an inspector, designated as aforesaid, who shall mark upon the box or other package containing such tobacco, in a manner to be prescribed by said Commissioner, the quality and weight of the contents of such package, with the date of inspection and the name of the inspector. The fees of such inspector shall in all cases be paid by the owner of the tobacco so inspected and weighed. The penalties for the fraudulent marking of any Penalty for fraudpackage of tobacco, and for any fraudulent attempt to evade the ulent marking. duties on tobacco, so inspected, by changing in any manner the package or the marks thereon, shall be the same as are provided

certained before

in relation to distilled spirits by existing laws. That manufac- Quantity and tured tobacco may be removed from the place of manufacture for quality to be asthe purpose of being exported, after the quantity and quality to be removing. so removed shall have been ascertained by inspection, according to the provisions of this act, upon and with the written permission of the collector or deputy collector of the district, without payment of the duties thereon previous to such removal, the owner thereof having given bond to the United States, with sufficient sureties in the manner and form and under regulations to be prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond; and all the provisions relative to the exportation of distilled

Evidence of exportation to entitle

back.

spirits in bond, contained in the act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond: Provided, however, That nothing herein contained shall be considered to apply to snuff, fine-cut tobacco, or cigars.

SEC. 35. And be it further enacted, That the evidence of exporto benefit of draw- tation to entitle to benefit of drawback under the act to provide internal revenue to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as the Secretary of the Treasury may prescribe; that the bureau in charge of exports for the benefit of drawback under the acts as aforesaid at the port of New York, (and at such other ports as the Secretary of the Treasury may designate,) shall have charge of the same under the act to which this act is an amendment; that the head of such bureau shall be invested with the authority and receive the emoluments of a deputy of the collector of customs; and that the said bureau shall, under the direction of the collector of the customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned; the ascertaining and certifying such duties; the taking and cancellation of required bonds; the charge of all export entry papers for benefit of drawback and officers' returns thereon, and of certificates Existing mode in proof of the landing of such exports abroad: Provided, That of paying drawbacks to be un- nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures allowed by the laws before referred to.

changed.

ing collectors and

Manner of pay- SEC. 36. And be it further enacted, That the assistant treasurer assessors of Cali- of the United States at San Francisco is required, under such infornia, Oregon, &structions as the Commissioner of Internal Revenue shall prescribe, to audit, allow, and pay the accounts for services of the collectors and assessors of California, Oregon, and Nevada Territory, subject to the revision of the said Commissioner.

Nevada Territo

ries.

Act to take effect from date of passage.

SEC. 37. And be it further enacted, That this act, except where otherwise indicated, shall take effect from and after its passage, and all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed: Provided, That the existing laws shall extend to and be in force, as modified, for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act. SEC. 38. And be it further enacted, That from and after the dials and liquors date when this act takes effect, there shall be an allowance or wholly or in part drawback on cordials and other liquors manufactured wholly or in part of domestic spirits, on which a duty shall have been paid equal in amount to the duty paid on such spirits when exported, with such deduction as the Secretary of the Treasury may think reasonable, not exceeding five per centum of the amount of duty so paid, the amount to be ascertained in the manner and under the regulations prescribed in section one hundred and sixteen of the act to which this is additional, and the same to be subject to all

Drawback on cor

manufactured

of domestic spirits.

the provisions of said section applicable thereto: Provided, That no such allowance shall be made unless the value of the spirits used in such manufacture shall exceed one-half of the whole value of the article manufactured, as aforesaid.

GALUSHA A. GROW, Speaker of the House of Representatives. SOLOMON FOOT,

President of the Senate pro tempore.

Approved March 3, 1863.

ABRAHAM LINCOLN.