« ΠροηγούμενηΣυνέχεια »
SECS. 15 and 16. Superseded by the provisions of Section 2 (Free List) of the Act of August 28, 1894, post.
SECS. 17 to 25 inclusive, superseded by Sections 14 to 22 inclusive, of the Act of August 28, 1894, post.
SECS. 26 to 29. Relate solely to Internal Revenue.
Internal Revenue tax on smoking and manufactured tobacco and snuff.
SEC. 30. That on and after the first day of January, eighteen hundred and ninety-one, the internal taxes on smoking and manufactured tobacco shall be six cents per pound, and on snuff six cents per pound.
Imported manufactured tobacco and snuff to pay internal revenue tax in addition to import duty. See Section 3377 Revised Statutes, supra.
SEC. 31. Relates solely to Internal Revenue.
Cigars and Cigarettes-how to be packed.
SEC. 32. That section thirty-three hundred and ninetytwo of the Revised Statutes, as amended by section sixteen of the act of March first, eighteen hundred and seventynine, be and the same hereby is amended to read as follows:
All cigars shall be packed in boxes not before used for that purpose, containing respectively twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each: Provided, however, That manufacturers of cigars shall be permitted to pack in boxes not before used for that purpose cigars not to exceed thirteen nor less than twelve in number, to be used as sample boxes; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law: And provided further, That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him, and sells or removes for consumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of
said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house before they are withdrawn therefrom. (See §§ 2804, 3402 R. S., supra.)
SECS. 33 to 37 inclusive, relate solely to Internal Revenue.
Stamps on Imported Opium.
SEC. 38. That all prepared smoking opium imported into the United States shall, before removal from the customhouse, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped in such permanent manner as to denote the payment of the internal revenue tax thereon.
1. The customs stamps "duty paid" shall be affixed to each five tail box or smallest package imported. The date, name of importer, vessel and port, and name of Inspector shall be written on the stamp (T. D. 10304, 11750).
2. Opium cannot be transported in bond, the duty must be paid at original port of entry (T. D. April 17, 1895).
3. Sections 38, 39, 40, not being inconsistent with the provisions of the Act of August 28, 1894, are held to be in full force and effect (T. D. 15354 with instructions as to customs stamps).
Regulations applying to opium manufacture.
SEC. 39. That the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section.
Penalty for violations of opium provisions.
SEC. 40. That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smoking opium wherever found within the United States without stamps required by this act shall be forfeited.
SECS. 41 to 46 inclusive, relate solely to Internal Revenue.
Re-importation of domestic wines exported.
SEC. 47. That all provisions of law relating to the reimportation of any goods of domestic growth or manufacture which were originally liable to an internal-revenue tax shall be, as far as applicable, enforced against any domestic wines sought to be re-imported; and duty shall be levied and collected upon the same when re-imported, as an original importation.
SECS. 48 to 49 inclusive, relate solely to Internal Revenue.
Duty on actual weight at time of withdrawal. SEC. 50. * * Provided further, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse said duties shall be levied and collected upon the weight of such merchandise at the time of its withdrawal.
1. This proviso is in force (T. D. 15210).
2. All weighable merchandise shall be weighed at the time of landing, and such weight used in liquidation; re-weighing on withdrawal may be waived by the importer, but the collector may require it (T. D. 10856, 11529, 13627; G. A. 1560).
3. The proviso applies to goods that pay a specific duty per pound, hundred weight or ton (T. D. 10444, May 8, 1895), and is not applicable to goods which are subject to ad valorem duty, the amount of which is based upon weight or graduated according to weight (T. D. 11437); and cannot be construed to mean gauge (T. D. 10747, 14672).
4. Merchandise deposited in any bonded warehouse, before or after this act took effect, will be subject to duty upon its weight at the time of withdrawal for consumption (T. D. 11445, 11695; G. A. 1146), and merchandise withdrawn for transportation is dutiable upon the weight at time of final withdrawal from the custody of the Government (T. D. 12614. 13055, 14117, 14126; G. A. 2267).
SECS. 51 AND 52. Superseded by Sections 24 and 25, Act August 28, 1894, post.
SEC. 53 Relates to Special Internal Revenue Taxes.
Withdrawal from bonded warehouse.
SEC. 54. That section twenty of the act entitled "An act to simplify the laws in relation to the collection of revenues,' approved June tenth, eighteen hundred and ninety, is hereby amended to read as follows:
"SEC. 20. That any merchandise deposited in bond in any public or private bonded-warehouse may be withdrawn. for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal:
Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles."
This section not repealed by the Act August 28, 1894, post. (T. D. 15294). See notes to Section 20, Act June 10, 1890 (supra).
SEC. 55. Repeal Provisions.
ACT OF MARCH 3, 1891.
(U. S. Statutes, Vol. 26, page 826.)
AN ACT to establish Circuit Courts of Appeals and to define and regulate in certain cases the jurisdiction of the courts of the United States and other purposes.
SEC. 5 Relates to cases of direct appeal to the Supreme Court from District and Circuit Courts.
Jurisdiction of Circuit Court of Appeals.
* * *
* * *
SEC. 6. That the Circuit Courts of Appeals established by this act shall exercise appellate jurisdiction to review by appeal or by writ of error final decision in the district court and the existing circuit courts in all cases other than those provided for in the preceding section of this act, unless otherwise provided by law. And the judgments or decrees of the Circuit Court of Appeals shall be final in all cases arising under the revenue laws * * Excepting that in every such subject within its appellate jurisdiction the Circuit Court of Appeals at any time may certify to the Supreme Court of the United States any question or proposition of law con cerning which it desires the instruction of that court for its proper decision. And excepting also that in any such case as is herein before made final in the Circuit Court of Appeals it shall be competent for the Supreme Court to require, by certiorari or otherwise, any such case to be certified to the Supreme Court for its review and determination with the same power and authority in the
case as if it had been carried by appeal or writ of error to the Supreme Court.
JUDICIAL INTERPRETATION OF Sec. 6.
The intention under this act was to divide appeals and writs of error into two general classes, one of which should be taken direct to the Supreme Court, while all others should lie to this court. The enumeration of the former is specific, while the latter is general; and the words, "unless orherwise provided by law," should not be interpreted so as to extend the direct appellate jurisdiction of the Supreme Court beyond the class of cases enumerated in section 5 of this act. The fact that section 15 of the Act of June 10, 1890, supra, allows appeal to the Supreme Court cannot be considered as having "otherwise provided by law," and the Circuit Court of Appeals has jurisdiction of an appeal from a judgment rendered by the Circuit Court in reviewing a decision of the Board of General Appraisers. (Louisville, &c. Co. vs. Collector, C. C. A., 49 Fed. Rep. 561, affirmed in U. S. vs. Hopewell, 51 Fed. Rep. 798).
SEC. 10. And whenever an appeal or writ of error or otherwise a case coming from a circuit court of appeals shall be reviewed and determined in the Supreme Court, the cause shall be remanded by the Supreme Court to the proper district or circuit court for further proceedings in pursuance of such determination.
ACT OF MARCH 3, 1891.-HAWAIIAN TREATY.
(U. S. Statutes, vol. 26, page 844.)
An ACT relating to the treaty of reciprocity with the Hawaiian Islands.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That nothing in the act approved October first, eighteen hundred and ninety, entitled "An act to reduce the revenue and equalize duties on imports, and for other purposes, shall be held to repeal or impair the provisions of the convention respecting commercial reciprocity concluded January thirtieth, eighteen hundred and seventy-five, with the King of the Hawaiian Islands, and extended by the convention proclaimed November ninth, eighteen hundred and eighty-seven; and the provisions of said convention shall be in full force and effect as if said act had not passed.
See Extract from Hawaiian Reciprocity Treaty, and Act of August 15, 1876, supra, to carry the Treaty into effect, and Paragraph 1821⁄2 of Section 1, Act of August 28, 1894, post.