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Plat and location to be filed.

Line to be completed in ten years. Rights of home

served.

have the power to regulate and limit the cost of transportation of persons or freight over the same.

SEC. 2. That said company shall, within six months after the location of any section of twenty miles or more of their said road, if the same be upon surveyed lands, and if upon unsurveyed lands, then within six months after the survey thereof by the United States, file a plat of such located section, together with proof thereof, with the register of the land-office for the district wherein said located section may be situated, and upon approval thereof the san.e shall be noted upon the townshipplats in said office; and thereafter all lands over which the line of said road shall pass shall be sold, located, or disposed of by the United States, subject to such right of way so located as aforesaid:

Provided, That the line of said road shall be completed within ten years thereafter:

Provided further, That this act shall not take effect on any lands to stead and pre-emp- which any bona fide preemption or homestead claim has attached betion locators pre- fore the definite location of the line of road, and the notice of the same has been given to the land-office in the district where the same is located. SEC. 3. That the rights herein granted shall not preclude the construction of other railroads or telegraph lines through any canyon, defile, or pass on the route of said road, or the crossing of the same at grade by other railroads.

-to build other

roads and telegraph-lines not precluded.

Road to be lo

years.

SEC. 4. That said company shall locate its road within three years from cated within three the passage of this act, and complete the said railroad within ten years from the same date, failing in which, this act shall be null and void. SEC. 5. That Congress hereby reserves the right to alter, amend, or repeal this act at any time that the public interest may require it. [February 5, 1875.]

Act may be amended, &c.

Feb. 8, 1875.

18 Stat. L., 307.

CHAPTER 36.

AN ACT TO AMEND EXISTING CUSTOMS AND INTERNAL-REVENUE LAWS, AND FOR
OTHER PURPOSES.

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18. Special taxes on.

-wholesale liquor dealers.

Distillers not subject to dealers' tax.
Special tax on retail dealers in malt liquors.
-on wholesale dealers in malt liquors.
Brewers not subject to dealers' tax.
Refunding certain taxes heretofore paid by
brewers and liquor dealers.

19. Tax of ten per cent. on notes used for circu-
lation, except national-bank notes.

7. -on jute-butts, &c.

Foreign bags used in export of grain may be returned free of duty.

8. Articles exempt from duty.

9. Barrels, grain-bags, &c., used in exporting, admitted free of duty.

10. Drawbacks on materials of certain cartridges. ten per cent. of, to be retained.

11. Oaths of subordinate customs officers, before whom, and how taken.

Penalty.

INTERNAL REVENUE.

12. Deputy collectors, appointment, compensation, bond, and action thereon.

-authority of.

-responsibility of collector for.

13. Collectors to have allowance for certain expenditures.

-and further allowance in certain cases. -total compensation of, limited.

-not entitled to salary unless confirmed, except, &c.

14. Unused stamps for taxes; repealed; not redeemable after October 1, 1875.

15. Check, draft, order, or voucher, &c., to be stamped.

20.

-and on notes of other persons, &c., so used and paid out.

21.

Returns of amount of notes so used and paid out to be made.

22.

Medicines prepared by druggists, &c., according to dispensary, &c., exempt from stamp

tax.

-as also when formula is printed on preparation.

23. Laws imposing penalties on internal-revenue officers; to what officers to apply.

24.

Manufacturers of tobacco removing same for export may give transportation bond instead of export bond.

-to file export entry.

to give bond to export.

Collector of port to transmit clearance certificate, &c., to collector of internal revenue, &c. Cancellation of transportation bond.

- of export bond.

25. Fraudulently claiming drawback on manufactured tobacco, how punished.

26. Lands held by United States under direct-tax sales may be redeemed before June 8, 1875, and if not so redeemed to be sold.

P. 409.

Be it enacted, &c. in lieu of the duties heretofore imposed on the importation of the goods, in gum, floss-silk,

[SECTION 1], That from and after the date of the passage of this act, Customs-duties wares, and merchandise hereinafter specified, the following rates of duty sewing-silk, aná shall be exacted, namely:

other silks. On spun silk, for filling, in skeins or cops, thirty-five per centum ad R. S., Ø 2504, valorem ;

Schedule H, 2d ed., On silk in the gum, not more advanced than singles, tram, and thrown

1875, March 3, or organzine, thirty-five per centum ad valorem;

ch, 127, 06. On floss-silks, thirty-five per centum ad valorem;

15 Opin. Att'yOn sewing-silk, in the gum or purified, forty per centum ad valorem;

Gen., 51. On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem;

On all goods, wares, and merchandise not otherwise herein provided for, made of silk, or of which silk is the component material of chief value, irrespective of the classification thereof for duty by or under previous laws, or of their commercial designation, sixty per centum ad valorem:

Provided, That this act shall not apply to goods, wares, or merchandise which have, as a component material thereof, twenty-five per centum or over in value of cotton, flax, wool, or worsted. SEC. 2. That from and after the passage of this act, in lieu of the

- on still wines. duties now imposed by law on the merchandise hereinafter enumerated, sch. D., 2a ed., 463.

R. S., § 2504, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say:

On all still wines imported in casks, forty cents per gallon.

On all still wines imported in bottles, one dollar and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint; and any excess beyond those quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be collected on the bottles: Provided, That any wines imported containing more than twenty- Wines imported

with more than 24 four per centum of alcohol shall be forfeited to the United States :

per cent. alcohol to

be forfeited. Provided also, That there shall be an allowance of five per centum, and Deduction for no more, on all effervescing wines, liquors, cordials, and distilled spirits, breakage. in bottles, to be deducted from the invoice quantity in lieu of breakage.

SEC. 3. That all imported wines of the character provided for in the Wines in store preceding section which may remain in public store or bonded warehouse when act takes ef

fect. on the day this act shall take effect shall be subject to no other duty upon the withdrawal thereof for consumption than if the same were imported after that day:

Provided, That any such wines remaining on shipboard within the limits of any port of entry in the United States on the day aforesaid, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bonded warehouse.

SEC. 4. That on and after the date of the passage of this act, in lieu Customs duties of the duties imposed by law on the articles in this section enumerated, °°. S., $ 2504, 24

R. , 2d there shall be levied, collected, and paid on the goods, wares, and mer. ed., 477. chandise in this section enumerated and provided for, imported from foreign countries, the following duties and rates of duties, that is to say: On hops, eight cents per pound.

-hops. On chromate and bichromate of potassa, four cents per pound. - chromate, &c.,

of potassa. On macaroni and vermicelli, and on all similar preparations, two – macaroni, &c. cents per pound. On nitro-benzole, or oil of mirbane, ten cents per pound.

- nitro-ben zole,

&c. On tiu in plates or sheets and on terne and tagger's tin, one and one- -tin plates. enth cents per pound.

on

Customs duties:

sardines.

On anchovies and sardines, packed in oil or otherwise, in tin boxes, -on anchovies and fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep; seven and onehalf cents for each half-box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep; and four cents for each quarter-box, measuring not more than four inches and threequarters long, three and one-half inches wide, and one and one-half inches deep; when imported in any other form, sixty per centum ad valorem: Provided, That cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof.

-on cans and
packages of fish.
R. S., § 2506.

-on yellow

and bolts, with

SEC. 5. That yellow sheathing-metal and yellow-metal bolts, of which sheathing-metal the component part of chief value is copper, shall be deemed manufacright to drawback tures of copper, and shall pay the duty now prescribed by law for manwhen used in re- ufactures of copper, and shall be entitled to the drawback allowed by pair of vessels. law to copper and composition-metal whenever the same shall be used R. S., § 2504, Sch. in the construction or equipment or repair of vessels built in the United E, 2d ed., 464. R. S., § 2513. States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States.

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SEC. 6. That (1) section four of the act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, be, and the same is hereby, amended by striking out the thirtieth paragraph of said section in relation to the duty on Moisic iron; and from and after the passage of this act, the duty on Moisic iron, of whatever condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage of manufacture.

R. S., § 2504, Sch.
E., 2d ed., 464.

-jute-butts, &c.
R. S., § 2504, Sch.
E., 2d ed., 464.
R. S., § 2511.

Foreign bags

SEC. 7. That the duty on jute butts shall be six dollars per ton: Provided, That all machinery not now manufactured in the United States adapted exclusively to manufactures from the fiber of the ramie, jute, or flax, may be admitted into the United States free of duty for two years from the first of July, eighteen hundred and seventy-five:

And provided further, That bags, other than of American manufacture, used in export of in which grain shall have been actually exported from the United States, grain may be returned free of may be returned empty to the United States free of duty, under regu duty. lations to be prescribed by the Secretary of the Treasury.

R. S., § 2505.

Articles exempt

from duty.

R. S., § 2505.

- Alizarine.

- Quicksilver.

-Ship-planking,

&c.

- Spurs and stilts.

-Seed of sugarbeet.

Barrels, grainbags, &c., used in exporting, admitted free of duty. R.S., § 2505, 2d

ed., 483.

Drawback on

SEC. 8. That on and after the date of the passage of this act, the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say:

Alizarine.
Quicksilver.

Ship-planking and handle-bolts.

Spurs and stilts used in the manufacture of earthen, stone, or crockery ware.

Seed of the sugar-beet.

SEC. 9. That barrels and grain-bags, the manufacture of the United States, when exported filled with American products, or exported empty and returned filled, with foreign products, may be returned to the United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury; and the provisions of this section shall apply to and include shooks, when returned as barrels or boxes as aforesaid.

SEC. 10. That where bullets and gunpowder, manufactured in the materials of cer- United States and put up in envelopes or shells in the form of cartridges, tain cartridges. such envelope or shell being made wholly or in part of domestic mateNOTE. (1) The provisions of the act of 1872, ch. 315 (17 Stat. L., 233), here referred to, are incorpo rated into Revised Statutes in the sections referred to in the margin.

R. S., § 3019.

rials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury:

Provided, That ten per centum on the amount of all drawbacks so Ten per cent. of allowed shall be retained for the use of the United States by the col- certain drawbacks

to be retained. lectors paying such drawback respectively.

Sec. 11. That the oaths now required to be taken by subordinate Oaths of suborofficers of the customs may be taken before the collector of the customs dinate custom sin the district in which they are appointed, or before any officer author whom 'and how

officers, before ized to administer oaths generally; and the oaths shall be taken in taken. duplicate, one copy to be transmitted to the Commissioner of Customs, R. S., § 2616. and the other to be filed with the collector of customs for the district in wbich the officer appointed acts.

And in default of taking such oath, or transmitting a certificate Penalty. thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdiction, to the use of the United States.

INTERNAL REVENUE.

(Rep.) (SEC. 12. That each collector of internal revenue shall be Deputy collectauthorized to appoint, by an instrument in writing under his hand, as

ors, appointment,

compensation, many deputies as he way think proper, to be by him compensated for bond, and action their services; to revoke any such appointment, giving such notice thereon. thereof as the Commissioner of Internal Revenue may prescribe; and

R.S., \ 3148.

Substitute. to require and accept bonds or other securities from such deputy; and

1879, March 1, actions upon such bonds may be brought in any appropriate district or ch. 125, 92. circuit court of the United States; which courts are hereby given juris- 3 Dillon, 284. diction of such actions concurrently with the courts of the several States.

15 C. Cls., 446. Each such deputy shall have the like authority in every respect to - authority of. collect the taxes levied or assessed within the portion of the district assigned to him which is, by law, vested in the collector himself;

But each collector shall, in every respect, be responsible both' to the - Responsibility United States and to individuals, as the case may be, for all moneys

of collector for. collected, and for every act done, or neglected to be done, by any of his deputies while acting as such.

(Rep.) (SEC. 13. That there shall be further paid, after the account Collectors to thereof has been rendered to and approved by the proper officers of the have allow a nces

for certain expendTreasury, to each collector, his necessary and reasonable charges for itures.

. advertising, stationery, and blank books used in the performance of his R. S., Ø 3145. official duties, and for postage actually paid on letters and documents Substitute, received or sent and exclusively relating to official business; but no

1879, March 1, such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector:

Provided, That the Secretary of the Treasury, on the recommendation - and further alof the Commissioner of Internal Revenue, be authorized to make such lowance in certain further allowances, from time to time, as may be reasonable, in cases in

15 C. Cls., 446. which, from the territorial extent of the district, or from the amount of Warden, Hedrick internal duties collected, it may seem just to make such allowances; but and Landrum cases, no such allowance shall be made except within one year after such serv

16 C. Cls., ices are rendered. But the total net compensation of a collector sha!l not in any case ex- , total compensa

a ceed four thousand five hundred dollars a year;

tion of, limited.

R. S., \ 3145. And no collector shall be entitled to any portion of the salary pertain. - not entitled to ing to the office unless such collector shall have been confirmed by the salary unless conSenate, except in cases of commissions to fill vacancies which may have tirmed, except, &c. happened by death or resignation during the recess of the Senate.]

cases.

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Unused stamps SEC. 14. (Rep.) That the existing provisions of law for the redempfor taxes; re- tion of, or allowance for, internal-revenue documentary stamps, the use pealed; not redeem a ble after

of which has been rendered unnecessary by the repeal of the taxes for Oct. 1, 1875.

the payment of which such stamps were provided, shall apply only to R. S., 0 3426. such of said stamps as shall be presented to the Commissioner of Inter

Repealed by 1876, nal Revenue for allowance or redemption before the first day of October, July 12, ch. 181.

eighteen hundred and seventy-five; and no allowance, redemption, or refunding on account of such of the aforesaid stamps as shall not be so presented to the said Commissioner prior to the date last mentioned

shall be thereafter made.] Check, draft, or- SEC. 15. That the words "bank-check, draft, or order for the payment der, or voucher, of any sum of money whatsoever, drawn upon any bank, banker, or &c., to be stamped. trust-company, at sight or on demand, two cents”, in Schedule B of the

1875, March 3, act (2) of June thirtieth, eighteen hundred and sixty-four, be, and the ch. 127, 6. same is hereby, stricken out, and the following paragraph inserted in

lieu thereof:

“Bank-check, draft, order, or voucher for the payment of any sum of money whatsoever, drawn upon any bank, banker, or trust-company, two

cents." Rectifiers, liquor- SEC. 16. That any person who shall carry on the business of a rectifier, dealers, &c., car- wholesale liquor-dealer, retail liquor dealer, wholesale dealer in maltrying on business liquors, retail dealer in malt-liquors, or manufacturer of stills, without without paying having paid the special tax as required by law, or who shall carry on special tax.

the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent

to defraud the United States of the tax on the spirits distilled by him, – penalty.

or any part thereof, shall, for every such offense, be fined not less than R.S., \ 3242. one hundred dollars nor more than five thousand dollars and impris.

oned not less than thirty days nor more than two years. - spirits, stills,

And all distilled spirits or wines, and all stills or other apparatus, fit &c., in such case or intending (3) to be used for the distillation or rectificatiou of spirits, or forfeited.

for the compounding of liquors, owned by such person, wherever found, R. S., Ø 3242.

and all distilled spirits or wines and personal property found in the dis. tillery or rectifying establishment, or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person wbo knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclos. ure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such in

gress or egress, shall be forfeited to the United States. Affixing i mita- SEC. 17. That if any person shall affix, or cause to be affixed, to or tion stamps on upon any cask or package containing, or intended to contain, distilled packages of dis- spirits, any imitation stamp or other engraved, printed, stamped, or photilled spirits ; pen- tographed label, device, or token, whether the same be designed as a Ř. S., 0 3326. trade mark, caution notice, caution, or otherwise, and which shall be in

the similitude or likeness of, or shall have the resemblance or general appearance of, any internal revenue stamp required by law to be affixed to or upon any cask or package containing distilled spirits, he shall, for each offense, be liable to a penalty of one hundred dollars, and, on conviction, shall be fined not more than one thousand dollars, and imprisoned not more than three years, and the cask or package with its con

tents shall be forfeited to the United States. Special taxes. (Rep.) SEC. 18. [That retail dealers in liquors shall pay twenty-five 2 Lowell, 466. R. S., Ø 3244. NOTES.—(2) The provisions of the act of 1864, ch. 173 (13 Stat. L., 298), here referred to, are incorporated Substitute, 1879,

into Revised Statutes in the sections referred to in the margin.

(3) So written on the roll. March 1,ch. 125, 9 4.

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