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Evidence of exportation to entitle
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 backs to be un- nothing herein contained shall be construed to change or modify changed. the existing mode of paying the drawbacks and debentures allowed
of paying draw
ing collectors and
by the laws before referred to.
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.
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
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.
WITH AND IN
STATES DECLARED IN INSURRECTION,
ABANDONED AND CAPTURED PROPERTY.
THE TREASURY DEPARTMENT CIRCULARS AND REGULATIONS; THE EXECUTIVE PROCLAMATIONS AND LICENSE; AND THE WAR AND NAVY DEPARTMENT ORDERS RELATING TO