200 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. S¤°¤*¤“·¤°¤m=¤“· That subsection two of section thirty-two hundred and forty-four $3“¤‘ti"“"“’ "°‘°‘* or me Revised statues or the United states shan not apply to stills B‘S‘·°°°‘°°“*°‘°°3‘ and worms manufactured for use in distrlhng, provrded or in section one of this Act, but the manufacturer or owner of such drstrllrng apparatus shall give notice to the collector of mternal revenue of the d1strict in which the said apparatus 18 made or to which 1t is removed, of each still, or worm, manufactured, sold, used, or exchanged under . such regildutigmszag the Coruzuuhssroner of Internal Revaicue, with the arovo e re 0 e‘I‘reasury,mayrescn. ¤*¤¤s¤ ¤*¤*¤f¤¤ ¤’¤ pgection four of thdahlzt of March second hundred and g§;"'£‘12a.‘““°m°'°°° "` seven, amendatory of the Act of June seventh, mneteen hundred and V°‘·“·¥’· ““’· six, is hereby repealed, and the Commissioner of Internal Revenue,
- ‘°““"°**°°"°“‘°'°"· with the approval of the Secretary of the Treasury, shall exem t disp%fgil·,,'?s1]u&’ m' tillers operating under this Act from the provisions of sections y-
two hundred and eighty-three and thirty-three hundred and mne of the Revised Statutes kpf tlhglaa Unit.;:ldS1g.aes, and jrulm suluh other rovisionsocxis' ws ting is'eriesin u_mg eg1_ mm- of bonds, as.ma;ml§e deemed expedient by said officials: P 1•;:°°°»}u§`1;ir.3°i•l•il°a.°°` however That the Commissioner of Internal Revenue shall assess and collect the tax on any spmts unlawfully produced or produced and not accounted for by any such drstrller. anemia. O. That n the exportation of articles manufactured or produced .¤Y°L °°’p‘ °°’°`°°"°` in the Unitxlétates by the use of merchandise or materials upon which customs uties have been paid, the fnll amount of such duties aid upon the quantity of materials used m the manufacture or prodllrction of the exported product shall be refunded as drawback!
i'°d¤c_ W less 1 pu centum of such duties: Provided, That where a. prmcip
pa-aa. product and anlirproduct result from the manipulation of imported material and 0 y the by-product rs exported, e proportion of the drawback distributed to such by—product shall not exceed the duty sxapum. assessable under this Act on a similar by-product of forergn origin if imported into the United States. Where no duty is assessable upon the im rtation of a correspondiug by-product no drawback shal _ be rt I md paiablgoon such by-product pro uced from the imported material; ,,,¥,§’§,, ° P N 1f, owever, the princrpal roduct is exported than on the exportation thereof there shall be redinded as drawback the whole of the duty paid on the material used in the production of both the prin- Amca, ,,.,,1, dd,. cipal_ and the y-prlgoduct, less 1 per cent, as hereinbefore provided:
- ¤°¤**° ¤¤*°**¤*¤· Provided further, at when the articles exported are manufactured
in part from domestic materials, the imported materials or the parts of the articles manufactrued from such materials, shall so uppear in Exmmm the completed art1cles_that the quantity or measure ther·eo may be ascertained: And further, That the drawback on any art1cle allowed under existing law shall be continued at the rate herein prodrdeaeurggmlga ece., vided. _That the_ imported materials used in the manufacture or "”’ · production of articles entitled to drawback of customs duties when exported shall, m all cases where drawback of duties paid on such materials IS claimed, beidentiiied, the quantity of such materials used raymm. and the amount of duties thereon shall be ascertamed, the facts of the manufacture or pro uctron of such articles m the United States and then- exportation therefrom shall be determined, and the drawback due thereon shall paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or ent shall in writing order such drawback paid, under such reg¤'.l§a.trons as the Secretary of the Umm _ at Treas1u·yshallprescribe. sa. °°' That un the exiportation of Havering extracts, medicinal or toilet preparations (inc uding perfumery) hereafter manufactured or ro- Dmwbackolmtem duced in the United States in part from domestic alcohol on which) an revenue ax. internal-revenue tax has been paid, there shall be allowed a drawback equal m amount to the tax found to have been paid on the alcohol so
