Imágenes de páginas

Exportation of

SEC. 3385, as amended by act of June 9, 1880 (21 Stat., 167), amended and re-enacted by act of August 8, 1882 (22 Štat., 372), and amended by act of January 13, 1883 (22 Stat., 402). Manufactured tobacco, snuff, manufactured toand cigars intended for immediate exportation may, after bacco, etc. 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 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, an en- Export stamps. graved 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. 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, 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, 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. But when the goods are exported to an adjacent foreign territory, by vessel or otherwise, said bonds shall be canceled upon such proofs of exportation as may be 1883. prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

Every person who, 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 custom

Cancellation of


Act of Jan. 13,

house, 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 Penalty for re- conviction, be fined not exceeding five thousand dollars, or landing tobacco shipped for ex imprisoned not more than three years, and all tobacco, snuff, or cigars so relanded shall be forfeited to the United States.


of tobacco for ex

portation bond may be taken.

lector of port.

The only substantial change from the amended section made by the act of August 8, 1882, was striking out the following words relating to the export stamp: "And for the expense attending the providing and affixing thereof ten cents for each package so stamped shall be paid to the collector on making the entry for such transportation."

The exportation stamp required to be affixed to packages of tobacco intended for exportation declared constitutional. (Pace r. Burgess, 82 U. S., 372; 22 Int. Rev. Rec., 145.) Decision affirmed. (Turpin v. Burgess, 117 U. S., 504; 32 Int. Rev. Rec., 119.)

Persons proposing to manufacture tobacco and cigars exclusively for export required to qualify both as manufacturers of tobacco and as cigar manufacturers. Tobacco, cigars, and cigarettes manufactured exclusively for export may be packed in such quantity and in such kind of packages as desired. (Vol. 1, Treas Dec. (1898), No. 19124.)

[See on this section United States v. Allen, 39 Fed. Rep., 100; Ryan v. United States, 19 Wall., 514.]

[SEC. 3385a.] Section 24, act of February 8, 1875 (18 Stat., 307). On withdrawal That whenever any manufacturer of tobacco shall desire to portation, trans- Withdraw the same from his factory for exportation under existing laws, such manufacturer may, at his option, in lieu of executing an export bond, as now provided by law, give a transportation bond, with sureties satisfactory to the collector of internal revenue, and under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, conditioned for the due delivery thereof on board ship at a port of exportation to be named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector Notice to col of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported. He shall, after the quantity and description of tobacco have been verified by the inspector, file with the collector of the Export entry. port an export entry verified by affidavit. He shall also Export bond. give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States. And upon the lading of such tobacco, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said tobacco Clearance cer was withdrawn for exportation, a clearance certificate and spector's report. a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof. Upon the receipt of the certificate and

tificate and in

report, and upon payment of tax on deficiency, if any, the collector of internal revenue shall cancel the transportation Cancellation of bond.



Cancellation of

The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled export bond. upon the presentation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bili of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same was lost at sea without fault or neglect of the owner or exporter thereof.

As bonds given under section 3385, as amended, are canceled on proof of clearance of the articles therein named for a foreign country, exporters do not now avail themselves of the provisions of this section.

[SEC. 3385b.] Section 1, act of August 4, 1886 (24 Stat., 218). That manufactured tobacco, snuff, and cigars may be removed for export to a foreign country without payment of tax, under such regulations, and the making of such entries, and the filing of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

Section 15 of the act of July 24, 1897, relative to the manufac ture of articles from materials subject to internal-revenue tax in bonded warehouses under Treasury Regulations for exportation without tax being paid. p. 297.

[The Secretary of the Treasury has issued regulations relating to the establishment of bonded manufacturing warehouses, under the provisions of section 9 of the tariff act of August 28, 1894, and section 15 of the act of July 24, 1897. See circulars, Division of Customs, dated November 14, 1894 (Treas. Dec. No. 15442); August 19, 1897 (Treas. Dec. No. 18278); September 24, 1897 (Treas. Dec. No. 18379), and January 26, 1898 (Treas. Dec. No. 18868).]

Section 16 of the act of June 26, 1884 (commonly called the shipping act), as amended by section 14 of the act of July 24, 1897 (30 Stat., 151), provides:

"That all articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manufacturing warehouses for supplies (not including equip ment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internal-revenue tax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such article shall be landed at any port of the United States.


Regulations authorized.

tobacco to be re

Regulations in pursuance of the above provisions September 24, 1897, Department circular No. 155. (Treas. Dec. No. 18379.) [SEC. 3385c.] Section 2, paragraph 483, act of July 24, 1897 (30 Stat., 194). And provided further, That when manu- Re-imported factured tobacco which has been exported without payment tained at customof internal-revenue tax shall be re-imported it shall be re- house until tax is tained in the custody of the collector of customs until in- affixed. ternal-revenue stamps in payment of the legal duties shall be placed thereon.

(See Department Circular No. 98, October 20, 1890. 36 Int. Rev. Rec., 333.)

paid and stamps

SEC. 3386, as amended by section 16, act of March 1, 1879 (20 Stat., 327). There shall be an allowance of drawback on tobacco, Drawback on snuff, and cigars on which the tax has been paid by suit- co, snuff, and able stamps affixed thereto before removal from the place cigars.

exported tobac

of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such regulations as shall be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated:

Provided, That no claim for an allowance of drawback Certificate and shall be entertained or allowed until a certificate from the bond to be filed. collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Revenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Revenue that said tobacco, snuff, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States.

claiming draw


Regulations in regard to drawback on tobacco, snuff, and cigars. (Series 7, No. 8, revised.)

[SEC. 3386a.] Section 25, act of February 8, 1875 (18 Stat., 307)• Fraudulently That if any person or persons shall fraudulently claim or back on I seek to obtain an allowance or drawback of duties on any factured tobacco. manufactured tobacco, or shall fraudulently claim any greater allowance or drawback thereon than the duty actuPunishment. ally paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws.

See also penalty provided by section 3443, p. 338.




3387 (amended). Manufacturer's statement, bond, and certificate; cigarettes and cheroots held to be cigars; penalty.

3388. Manufacturer's sign.

3389 (amended). Record of manufactur


3390. Annual inventory, book entries, and monthly abstracts of manufacturer; penalty.

3391. Dealers in materials for cigars to


ing; using false stamps, etc.; cigars packed for export; penalty.

3398. Absence of stamp cause of forfeiture.


Cigars manufactured on shares, commission, or contract, how stamped; fraud, penalty.

3400. Forfeiture of property for selling etc., contrary to law, using false stamps, etc.

make sworn statement; exami- 3401. Falsely representing cigars to have nation of books.

3392 (amended). How cigars and ciga-
rettes to be put up and stamped;

3393 (amended). Label; penalty.
3394 (amended). Tax on cigars and ciga-
rettes. When tobacco classed as
cigars and as cigarettes Commis-
sioner to provide stamps, regula-
tions, and restrictions.

3395. Stamps, how prepared, furnished,



been made prior to July 20, 1868; penalty.

Imported cigars to pay tax. 3403. Cigars on hand after April 1, 1869. Selling imported cigars not packed and stamped as required by law; penalty. Purchasing cigars not branded or stamped; penalty.



3396. Commissioner to prescribe regula- 3406.


3397 (amended). Removal without prop

erly boxing, stamping, or brand

Buying cigars from a manufacturer

who has not paid a special tax; penalty.

Stamps on emptied cigar boxes to be destroyed; penalty. Destruction of emptied stamped cigar boxes; penalty.



SEC. 3387, as amended by section 35, act of October 1, 1890 (26 Stat., 620). Every person before commencing, or, if he has already Manufacturer's commenced, before continuing, the manufacture of cigars, bond. shall furnish, without previous demand therefor, to the collector of the district a statement in duplicate, under oath, Form No. 361. setting forth the place, and, if in a city, the street and number of the street, where the manufacture is to be carried on; and when the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom they are to be manufactured, or to whom they are to be delivered; and shall give a bond, in conformity with the pro- Form 7 visions of this Title, in such penal sum as the collector may require, not less than [one] hundred dollars, and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the collector, or under the instructions of the Commissioner of Internal Revenue. Said bond shall be conditioned that he shall not

engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he shall render correctly all the returns, statements, and inventories prescribed; that whenever he shall add to

« AnteriorContinuar »