Εικόνες σελίδας
PDF
Ηλεκτρ. έκδοση

Duty taken March, in the prefent year, and fhall not off fnuff, thenceforth be collected: but in lieu thereof, full-mills. there fhall be levied and collected upon all

and laid on

How the

duty is to be collected.

a penalty.

mills employed in the manufacture of fnuff within the United States, the following yearly rates and duties, to wit: For and upon each and every mortar contained in any mill worked by water, and for every pair of millstones employed in the manufacture of fnuff, five hundred and fixty dollars: upon every peftle in any mill, other than mills worked by hand, one hundred and forty dollars upon every peftle in any mill worked by hand, one hundred and twelve dollars: and upon every mill in which snuff is manufactured by ftampers and grinders, two thousand two hundred and forty dollars per annum.

Sec. 2. And be it further enacted, That the duties aforefaid, fhall be levied, collected and accounted for, by the fame officers, as are provided by the act, intitled, "An act repealing after the last day of June next, the duties heretofore laid upon diftilled spirits imported from abroad, and laying others in their ftead, and also upon fpirits diftilled within the United States, and for appropriating the fame;" fubject to the fuperintendance and controul of the department of the treàfury according to the refpective authorities and duties of the officers thereof.

Sec. 3. And be it further enacted, That eveEntry to be ry perfon, who fhall be a manufacturer of made under fnuff, on the first day of April, in the present year, fhall, within thirty days thereafter, and in each fucceeding year, at least thirty days before the first day of April, make a true and exact entry or entries, in writing, at the office of inspection which fhall be nearest to the

der a pe

house or building where he fhall carry on the Entry to be bufinefs or trade of manufacturing fnuff, there- made unin fpecifying, truly and particularly, every nalty. houfe or building in which the faid manufacture fhall be carried on, with the number of mortars in every mill by him owned, occupied or used, and worked by water, and every pair of millstones ufed or employed in the manufacture of fnuff, and every peftle in every mill as aforefaid, diftin&tly specifying fuch peftles as are worked by other means than by hand, and also every pestle worked by hand, as alfo every mill in which fnuff is manufactured by ftampers and grinders: And every perfon who fhall commence the bufinefs or trade of manufacturing fnut, after the faid first day of April, fhall, at least thirty days before commencing fuch manufacture, make like entry or entries yearly, in manner as is before directed; and in failure thereof, every fuch manufacturer fhall forfeit and lofe every mill, in respect to which fuch entry shall not be made, with the utenfils thereto belonging, and fhall also ferfeit and pay the fum of five hundred dollars, to be recovered with cofts of fuit.'

Sec. 4. And be it further enacted, That eve- Licence to ry person who fhall be, on the first day of be received April, in the prefent year, or at any time thereafter, a manufacturer of fnuff within the United States, and who fhall have made the entry or entries herein before directed, fhall be entitled, on application therefor, in writing, by himself, or his agent or attorney, to the officer of inspection with whom entry fhall have been made, to receive a license for each and every mill by him owned, occupied, or used in carrying on the faid manufacture of fnuff, for the term of one year, which license fhall

i

bond:

on giving be granted without fee or charge, upon the condition of giving a bond or bonds, with one or more fufficient fureties, for the amount of the duty or duties for one year, which, according to this act, ought to be paid for and upon the mill, in respect to which the faid license is requested, with condition to pay the fame in three equal parts: one-third part at the expiration of nine months, another third part at the expiration of twelve months, and the remaining third part, at the expiration of fifteen months from the date of fuch licenfe: Provided, That in lieu of the faid bond or bonds, it fhall be at the option of the manufacturer of making to pay the faid amount of the faid duty imme The duties. diately, with a deduction or abatement of fix per cent.

payment of

Sec. 5. And be it further enacted, That the licenses herein directed to be granted, shall be prepared by the supervisors of the revenue, Form of li- refpectively, purfuant to fuch forms as fhall cenfes, and be prefcribed by the treasury department; and which they when iffued, fuch licenfes fhall, in respect to hall bear all perfons who fhall be manufacturers of fnuff,

time from

date.

on the first day of April in the prefent year, bear date on the faid day; and in respect to all perfons who fhall thereafter commence the faid manufacture, fuch licenfe fhall bear date on the first day of the quarter of the year in which the faid licenfes fhall be iffued; and the faid quarters of the year fhall be deemed, and are hereby declared, to commence on the first days of January, April, July and October, in each year.

Sec. 6. And be it further enacted, That every manufacturer of fnuff, to whom a license shall have been granted, fo long as he or she shall intend to carry on the bufinefs of manufac

to be appli

turing fnuff, fhall yearly, and every year, with- New licenfe in the thirty days immediately preceding the ed for yearexpiration of each license, apply for a new li- ly. cenfe for the next fucceeding year, in manner heretofore directed, and in like manner, fhall pay or fecure the payment of the duties for fuch year.

manufac

out license,

Sec. 7. And be it further enacted, That if, Penalty on after the first day of April next, any perfon turing fhall carry on the bufinefs of manufacturing fnuff with fnuff, without a licenfe for that purpose, ac- &c. cording to this act, or fhall carry on the fame at or with any mill other than that mentioned in fuch license, fuch manufacturer, fo offending, fhall forfeit and pay upon every conviction of fuch offence, treble the yearly amount of the duty hereby charged upon the mill or mills wherein or whereby the said business fhall be fo carried on. And all duties and pe- Duties and nalties impofed by this act, fhall attach to, and be a lien remain as a lien upon each and every mill in upon mills. refpect to which fuch duty or penalty fhall

have accrued, until the fame be fully fatisfied -and paid.

penalties to

on export

mount.

Sec. 8. And be it further enacted, That up- Drawback on all snuff, which, after the last day of March, of fix cents in the year one thoufand feven hundred and ing fnuff to ninety-five, fhall be manufactured in the Uni- a certain a ted States, and fhall be exported therefrom, under the limitations and provifions hereinafter prefcribed, the exporter or exporters thereof fhall be entitled to a drawback of fix cents per pound: Provided, That the quantity exported at any one time by the fame perfon, fhall amount to three hundred pounds.

Sec. 9. And be it further enacted, That in order to entitle the exporter or exporters of

make en

try,

and oath.

Exporter to any fnuff, to a drawback thereon, every fuch' perfon fhall, previous to the removal thereof, from the mill or warehoufe, where the fame may be, make out, in writing, an exact entry, in which fhall be fpecified the outward packages, in which the fame is intended to be exported, the name of the manufacturer, and the marks and numbers of each, the quantity of fnuff in each package, and the number of bottles, canisters, bladders, or other packages containing the fame, the name of the veffel and commander, in which fuch fnuff is intended to be exported; and fhall make oath or affirmation to the truth of fuch entry, that the fnuff therein specified was manufactured in the United States, after the last day of March, one thousand seven hundred and ninety-five, and the name or names of the perfon by whom, and the mill where it was manufactured, and that the fame is truly and bona fide intended to be exported out of the United States, and that no part thereof is intended to be relanded therein. And upon fuch entry being so made and certified, it fhall be the duty of the colDuty of collector lector to whom such entry is tendered, to cause the faid packages to be examined, and to permit the fame to be exported, under the infpection of an officer of the cuftoms, in like manner as is provided for the exportation of other goods, wares, and merchandize entitled to drawback: Provided, That no drawback shall be allowed on any fnuff, except the fame fhall be exported from any of the ports, at which fhips or veffels from the Cape of Good Hope, or from any place beyond the fame, are admitted to make entry.

thereon.

From what

ports fuch fnuff may

be expor tcd.

Sec. 10. And be it further enacted, That every exporter of fnuff, entitled to drawback

« ΠροηγούμενηΣυνέχεια »