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cut chewing, which has passed through a riddle of thirtysix meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing two, three, four, eight, and sixteen ounces each;
All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight.
Imported manufactured tobacco and snuff cannot be stamped and removed for consumption in packages containing quantities other than those provided in this section (T. D. 8227).
Snuff flour-how packed and taxed. SEC. 3:368.
And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. (See $30 Act October 1, 1890, post.)
Imported manufactured Tobacco and Snuff-how packed and
stamped. Transfer of certain materials to factory. SEC. 3377. All manufactured tobacco and snuff (not including cigars) imported from foreign countries shall, ÎN ADDITION to the import duties imposed on the same, pay the tax imposed by law on like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufactures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which they sha be taken, under he control of such customs officer as he may direct. And every officer of customs who permits any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years.
This section amended by section 14, Act March 1, 1879, by adding the following:
Provided, That scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been paid thereon, be withdrawn in bulk without the payment of the internal revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions and regulations as shall be prescribed by the Commissioner of Iternal Revenue and approved by the Secretary of the Treasury. (See $3362 R. S. and $30, Act October 1, 1890, post.)
1. Tobacco and snnff imported in illegal packages are not subject to seizure, but the same must be kept subject to withdrawal for consumption upon repacking into legal packages or for exportation in bond in the original packages (T. D. 10083).
2. Cut tobacco in bulk is not exempted, as are "clippings, cuttings and scraps,' from the provisions of this section (T. D. 7389).
Special Regulations T. D. 14658, 15514.
Imported Cigars to pay Internal Revenue Tax-how packed
and stamped. SEC. 3402. All cigars imported from foreign countries shall pay. IN ADDITION to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been affixed and canceled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacture of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every officer of customs who permits any such cigars to pass out of his custody or control, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall
be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not lest than six months nor more than three years. (See $2804 Revised Statutes: $4, Act March 3, 1883: $32, Act October 1, 1890, and paragraph 188, Act August 28, 1894, post.)
Imported cigars cannot be stamped in illegal packages, for example a box of 125 clgars cannot be stamped with two stamps to cover the quantity. Imported cigars cannot be removed for consumption in any other packages than boxes of 25, 50, 100, 200, 250, or 500 cigars each (T. D. 7017).
Cigars and cigarettes bought by persons enroute may be stamped on steamer's dock (T. D. 15538).
DEBTS DUE BY OR TO THE UNITED STATES.
(From Title 36- Revised Statutes.)
Compromise of Claims. SEC. 3169. Upon a report by a District Attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws. (For remission of fines, penalties and forfeitures see $5292, et seq. R. S. and $17, Act June 22, 1874, post.)
The power to compromise judgments has always been held to be included with other claims under this section, but no otser of compromise can be entertained of a judgment in a suit for excess of duties where the importer failed to appeal from the decision of the collector (T. D. 5690, 5003, Regulations T. D. 10690), 14450). The Department has no authority to compromise cases in which judgment in favor of the Government has been duly rendered and the defendants are solvent (T. D. 14887).
COINAGE, WEIGHTS AND MEASURES.
(From Title 37-Revised Statutes.)
SEC. 3564. (Relating to the ascertainment of the value of foreign coins.) Superseded by $25, Act August 28, 1894 (post).
Value of the sovereign or pound sterling. SEC. 3565. In all payments by or to the Treasury, whether made here or in foreign countries, where it becomes necessary to compute the value of the sovereign or pound sterling, it shall be deemed equal to four dollars eighty-six cents and six and one-half mills, and the same rule shall be applied in appraising merchandise imported where the value is, by the invoice, in sovereigns or pounds sterling, and in the construction of contracts payable in sovereigns or pounds sterling; and this valuation shall be the par of exchange between Great Britain and the United States; and all contracts made after the first day of January, eighteen hundred and seventy-four, based on an assumed par of exchange with Great Britain of fifty-four pence to the dollar, or four dollars forty-four and four-ninths cents to the sovereign or pound sterling, shall be null and void. (See table in Appendix.)
Authorized table of weights and measures. SEC. 3570. The tables in the schedule hereto annexed shall be recognized in the construction of contracts, and in all legal proceedings, as establishing, in terms of the weights and measures now in use in the United States, the equivalents of the weights and measures expressed therein in terms of the metric system; and the tables may lawfully be used for computing, determining, and expressing in customary weights and measures the weights and measures of the metric system. (Table of Weights and Measures prescribed by this section will be found in the Appendix.)
COMMERCE AND NAVIGATION.
(From Title 48-Revised Statutes-Chapter 4.)
Discriminating duties of tonnage and imposts. SEC. 1228. Upon satisfactory proof being given to the President, by the government of any foreign nation, that no discriminating duties of tonnage or imposts are imposed or levied in the ports of such nation upon vessels wholly belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States or from any foreign country, the President may issue his proclamation, declaring that the foreign discriminating duties of tonnage and impost within the United States are suspended and discontinued, so far as respects the vessels of such foreign nation, and the produce, manufactures, or merchandise imported into the United States from such foreign nation, or from any other foreign country; the suspension to take effect from the time of such notification being given to the President, and to continue so long as the reciprocal exemption of vessels, belonging to citizens of the United States, and their cargoes, shall be continued, and no longer. (See $14, Act August 28, 1894, post.)
Vessels of Prussia. SEC. 4229. No other or higher rate of duties shall be imposed or collected on vessels of Prussia, or of her dominions, from whencesoever coniing, nor on their cargoes, howsoever composed, than are or may be payable on vessels of the United States, and their cargoes.
SEC. 4230. The preceding section shall continue and be in force during the time that the equality for which it provides shall, in all respects, be reciprocated in the ports of Prussia and her dominions; and if at any time hereafter the equality shall not be reciprocated in the ports of Prussia and her dominions, the President may issue his proclamation, declaring that fact, and thereupon the section preceding shall cease to be in force.