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proceeding in rem, in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction.

SEC. 26. And be it further enacted, That if any collector, deputy collector, assessor, assistant assessor, inspector, district attorney, marshal, or other officer, agent, or person charged with the execution or supervision of the execution of any of the provisions of this act, or of the act to which this is amendatory, shall demand, or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of any of the said provisions, except as expressly authorized by law so to do, he shall be held to be guilty of a misdemeanor, and shall for every such offence be liable to indictment and trial in any court of the United States having competent jurisdiction, and on conviction thereof shall be fined in double the sum or value of the money or property received or demanded, and be imprisoned for a period of not less than one year nor more than ten years.

SEC. 27. And be it further enacted, That no distilled spirits which have been forfeited to the government in accordance with law shall be sold for a price less than the amount of the tax required thereon by law at the time of such sale. And if the officer having such spirits in charge shall have been unable, for a period of ninety days, to sell the same for the price equal to the tax, such spirits shall be destroyed, under such rules and regulations as the Commissioner of Internal Revenue may prescribe.

SEC. 28. And be it further enacted, That if any person shall falsely represent himself to be a revenue officer of the United States, and shall in such assumed character demand or receive any money or other article of value from any person for any duty or tax due to the United States, or for any violation or pretended violation of any revenue law of the United States, such person shall be deemed guilty of a felony, and on conviction thereof shall be liable to a fine of five hundred dollars, and to imprisonment not less than six months and not exceeding two years, at the discretion of the court.*

SEC. 29. And be it further enacted, That no person shall mix for sale naphtha and illuminating oils, or shall knowingly sell or keep for sale or offer for sale such mixture, or shall sell or offer for sale oil made from petroleum for illuminating purposes, inflammable at less temperature or fire test than one hundred and ten degrees Fahrenheit, and any person so doing shall be held to be guilty of a misdemeanor, and on conviction thereof by indictment or presentment in any court of the United States, having competent jurisdiction, shall be punished by a

*The reader will not fail to carefully compare the provisions of law from section 22 to section 47 inclusive, of the Act of July 13, 1866, found on page 185 et seq. of this work, and the circulars and instructions to inspectors of distilleries, found in the Appendix.

fine of not less than one hundred dollars nor more than five hundred dollars, and by imprisonment for a term of not less than six months nor more than three years.

SEC. 30. And be it further enacted, That if two or more persons conspire either to commit any offence against the laws of the United States, or to defraud the United States in any manner whatever, and one or more of said parties to said conspiracy shall do any act to effect the object thereof, the parties to said conspiracy shall be deemed guilty of a misdemeanor, and, on conviction thereof, shall be liable to a penalty of not less than one thousand dollars, and not more than ten thousand dollars, and to imprisonment not exceeding two years. And when any offence shall be begun in one judicial district of the United States and completed in another, every such offence shall be deemed to have been committed in either of the said districts, and may be dealt with, inquired of, tried, determined, and punished in either of the said districts, in the same manner as if it had been actually and wholly committed therein. SEC. 31. And be it further enacted, That all inspectors appointed under the provisions of the act or acts of which this is amendatory, shall be required to give bonds, with security, approved by the Secretary of the Treasury, or assessor of the district, in a sum not less than $5,000, conditioned for the faithful discharge of the duties of such inspectors.

SEC. 32. And be it further enacted, That any person who shall sell, give away, or otherwise dispose of any empty cigar box or boxes which have been stamped, without first defacing or destroying such stamp, or shall re-fill any cigar box without first defacing or destroying such stamp, shall, on conviction of either offence, be liable to a penalty of one hundred dollars, or to imprisonment not exceeding sixty days, or both, in the discretion of the court, with the costs of the trial, and it shall be lawful for any cigar inspector or revenue officer to destroy any empty cigar box upon which a cigar stamp shall be found.

SEC. 33. And be it further enacted, That the tonnage duty now imposed on all ships, vessels or steamers, engaged in foreign or domestic commerce, shall be levied but once within one year, and when paid by such ship, vessel or steamer, no further tonnage tax shall be collected within one year from the date of such payment.

SEC. 34. And be it further enacted, That all acts or parts of acts inconsistent with this act, and all acts and parts of acts imposing any tax upon advertisements, or the gross receipts of toll roads, are hereby repealed: Provided, That this act shall not be construed to affect any act done, right accrued, or penalty incurred under former acts, but every such right is hereby saved; and all suits and prosecutions for acts already done in violation of any former act or acts of Congress relating to the subjects embraced in this act, may be commenced or proceeded with in like manner as if this act had not been passed; and all penal clauses and provisions in existing laws, relating to the subjects embraced in this act, shall be deemed applicable thereto.

APPROVED, March 2, 1867.

[Public Resolution No. 8.]

JOINT RESOLUTION

TO AMEND EXISTING LAWS RELATING TO INTERNAL REVENUE.

Be it resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That alcohol made or manufactured of distilled spirits upon which the taxes imposed by law shall have been paid, and burning fluid made or manufactured from alcohol or spirits of turpentine, or camphene upon which the taxes imposed by law shall have been paid, shall be, and hereby are, exempt from tax; and so much of section ninety-six of the act of June thirtieth, eighteen hundred and sixty-four, as relates to alcohol and burning fluid, is hereby repealed, and all products of distillation, by whatever name known, which contain distilled spirits or alcohol on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits.

SEC. 2. And be it further resolved, that paragraph nineteen of section seventy-nine of the act of June thirtieth, eighteen hundred and sixty-four, as amended by the act of July thirteenth, eighteen hundred and sixty-six, entitled "An act to reduce internal taxation, and to amend an act entitled “An act to provide internal revenue to support the Government, to pay the interest on the public debt and for other purposes approved June thirtieth, eighteen hundred and sixty-four, and acts amendatory thereof, be, and the same is hereby amended by striking out the words "and distillers of burning fluid and camphene. APPROVED FEBRUARY 5, 1867.

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Schedule

OF

MANUFACTURES AND PRODUCTS EXEMPT FROM TAX

Under the Internal Revenue Laws of the United States,

ON AND AFTER MARCH 2D, 1867.

Acids, acetic, boracic, muriatic, nitric, oleic.

Alcohol, made of spirits or materials on which the duty imposed by law has been paid.

Alcoholic and ethereal vegetable extracts, when solid and used solely for medicinal purposes.

Alkaloids, vegetable.

Alum and patent alum.
Alumina, sulphate of.
Aluminous cake.

Aluminum.

Ammoniacal liquor, produced by the manufacture of illuminating gas. Ammoniacal liquor, products of.

Aniline.

Animal Charco

Anvils.

Articles manufactured in institutions for the blind, deaf, and dumb, and sold to aid in their support, not including distilled spirits, mineral oil, tobacco, snuff and cigars.

Articles manufactured in manual-labor schools, the proceeds being applied exclusively to the support of the institution.

Ashes, pot and pearl.

Awnings, made by sewing, from fabrics or articles upon which a duty or tax has been paid.

Axles made of steel, used exclusively for vehicles, cars, or locomotives.

Bags, paper.

Bags, made by sewing, from fabrics or articles on which a duty or tax has been paid.

Banners, made of bunting of domestic manufacture.

Barrels or casks, other than those used for the reception of fluids. Barytes, sulphate of.

Baskets, grain or farm, made of splints.

Beds, feather.

Bees-wax, crude or unrefined.

Bleaching powders.

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