United States Statutes at Large/Volume 1/3rd Congress/2nd Session/Chapter 43
Duty taken off snuff, and laid on snuff mills.
Repealed 1800, ch. 36.
1794, ch. 51.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the duty of eight cents per pound on snuff laid by the act of the last session, intituled “An act laying certain duties upon snuff and refined sugar,” shall cease on the last day of March, in the present year, and shall not thenceforth be collected: but in lieu thereof, there shall be levied and collected upon all mills employed in the manufacture of snuff within the United States, the following yearly rates and duties, to wit: For and upon each and every mortar contained in any mill worked by water, and for every pair of millstones employed in the manufacture of snuff, five hundred and sixty dollars: upon every pestle in any mill, other than mills worked by hand, one hundred and forty dollars: upon every pestle in any mill worked by hand, one hundred and twelve dollars: and upon every mill in which snuff is manufactured by stampers and grinders, two thousand two hundred and forty dollars per annum.
How the duty is to be collected.
Ante, p. 199.Sec. 2. And be it further enacted, That the duties aforesaid, shall be levied, collected and accounted for, by the same officers, as are provided by the act, intituled “An act repealing after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, and for appropriating the same;” subject to the superintendence and control of the department of the treasury according to the respective authorities and duties of the officers thereof.
Entry to be made under a penalty.Sec. 3. And be it further enacted, That every person, who shall be a manufacturer of snuff, on the first day of April in the present year shall within thirty days thereafter, and in each succeeding year, at least thirty days before the first day of April, make a true and exact entry or entries, in writing at the office of inspection which shall be nearest to the house or building where he shall carry on the business or trade of manufacturing snuff, therein specifying, truly and particularly, every house or building in which the said manufacture shall be carried on, with the number of mortars in every mill by him owned, occupied or used, and worked by water, and every pair of millstones used or employed in the manufacture of snuff, and every pestle in every mill as aforesaid, distinctly specifying such pestles as are worked by other means than by hand, and also every pestle worked by hand, as also every mill in which snuff is manufactured by stampers and grinders: And every person who shall commence the business or trade of manufacturing snuff, after the said first day of April, shall, at least thirty days before commencing such manufacture, make like entry or entries yearly, in manner as is before directed; and in failure thereof, every such manufacturer shall forfeit and lose every mill, in respect to which such entry shall not be made, with the utensils thereto belonging, and shall also forfeit and pay the sum of five hundred dollars, to be recovered with costs of suit.
License to be received,Sec. 4. And be it further enacted, That every person who shall be, on the first day of April in the present year, or at any time thereafter, a manufacturer of snuff within the United States, and who shall have made the entry or entries herein before directed, shall be entitled, on application therefor, in writing, by himself, or his agent or attorney, to the officer of inspection with whom entry shall have been made, to receive a license for each and every mill by him owned, occupied, or used in carrying on the said manufacture of snuff, for the term of one year, which license shall be granted without fee or charge, upon the condition of giving a bond or bonds,on giving bond; with one or more sufficient sureties, for the amount of the duty or duties for one year, which according to this act ought to be paid for and upon the mill in respect to which the said license is requested, with condition to pay the same in three equal parts: one third part at the expiration of nine months, another third part at the expiration of twelve months, and the remaining third part, at the expiration of fifteen months from the date of such license: Provided,or making payment of the duties. That in lieu of the said bond or bonds, it shall be at the option of the manufacturer to pay the said amount of the said duty immediately, with a deduction or abatement of six per cent.
Form of licenses, and time from which they shall bear date.Sec. 5. And be it further enacted, That the licenses herein directed to be granted, shall be prepared by the supervisors of the revenue, respectively, pursuant to such forms as shall be prescribed by the treasury department; and when issued, such licenses shall, in respect to all persons who shall be manufacturers of snuff, on the first day of April in the present year, bear date on the said day; and in respect to all persons who shall thereafter commence the said manufacture, such license shall bear date on the first day of the quarter of the year in which the said licenses shall be issued; and the said quarters of the year shall be deemed, and are hereby declared to commence on the first days of January, April, July, and October, in each year.
New license to be applied for yearly.Sec. 6. And be it further enacted, That every manufacturer of snuff, to whom a license shall have been granted, so long as he or she shall intend to carry on the business of manufacturing snuff, shall yearly, and every year, within the thirty days immediately preceding the expiration of each license, apply for a new license for the next succeeding year, in manner heretofore directed, and in like manner, shall pay or secure the payment of the duties for such year.
Penalty on manufacturing snuff without license, &c.Sec. 7. And be it further enacted, That if after the first day of April next, any person shall carry on the business of manufacturing snuff, without a license for that purpose, according to this act, or shall carry on the same at or with any mill other than that mentioned in such license, such manufacturer, so offending, shall forfeit and pay upon every conviction of such offence, treble the yearly amount of the duty hereby charged upon the mill or mills wherein or whereby the said business shall be so carried on. Duties and penalties to be a lien upon mills.And all duties and penalties imposed by this act, shall attach to, and remain as a lien upon each and every mill in respect to which such duty or penalty shall have accrued, until the same be fully satisfied and paid.
Drawback of six cents on exporting snuff to a certain amount.Sec. 8. And be it further enacted, That upon all snuff, which, after the last day of March in the year one thousand seven hundred and ninety-five, shall be manufactured in the United States, and shall be exported therefrom, under the limitations and provisions herein after prescribed, the exporter or exporters thereof shall be entitled to a drawback of six cents per pound: Provided, That the quantity exported at any one time by the same person, shall amount to three hundred pounds.
Exporter to make entry,Sec. 9. And be it further enacted, That in order to entitle the exporter or exporters of any snuff, to a drawback thereon, every such person shall, previous to the removal thereof, from the mill or warehouse, where the same may be, make out, in writing, an exact entry, in which shall be specified the outward packages, in which the same is intended to be exported, the name of the manufacturer, and the marks and numbers of each, the quantity of snuff in each package, and the number of bottles, canisters, bladders, or other packages containing the same, the name of the vessel and commander, in which such snuff is intended to be exported; and oath.and shall make oath or affirmation to the truth of such entry, that the snuff therein specified was manufactured in the United States, after the last day of March one thousand seven hundred and ninety-five, and the name or names of the person by whom, and the mill where it was manufactured, and that the same is truly and bona fide intended to be exported out of the United States, and that no part thereof is intended to be relanded therein. Duty of collector thereon.And upon such entry being so made and certified, it shall be the duty of the collector to whom such entry is tendered to cause the said packages to be examined, and to permit the same to be exported, under the inspection of an officer of the customs, in like manner as is provided for the exportation of other goods, wares, and merchandise entitled to drawback: Provided,From what ports such snuff may be exported. That no drawback shall be allowed on any snuff, except the same shall be exported from any of the ports, at which ships or vessels from the Cape of Good Hope, or from any place beyond the same, are admitted to make entry.Exporter to give bond.Sec. 10. And be it further enacted, That every exporter of snuff entitled to drawback shall enter into bonds, with one or more sureties, in an amount equal to double the amount of the drawback, conditioned that the same shall not be relanded within the United States; Master of vessel to make oath.and the master or commander of the ship or vessel in which such snuff is reported to be shipped, shall make oath or affirmation, that the packages specified in the outward entry, are actually laden on board his ship or vessel, and that the same, or any part thereof, shall not be relanded in the United States; and upon such oath or affirmation being made, and the other provisions of the act being complied with, the collector, with whom such entry is made, Debenture to be granted.shall grant a debenture or debentures, for the amount of the drawback to which such snuff is entitled, payable in twelve months from the time of granting the same; and such debenture or debentures shall be discharged by the collector granting the same, at the expiration of the term, out of any public money in his hands.
Before debenture is paid, certain oaths toSec. 11. Provided always, and be it further enacted, That before the payment of any debenture, the person demanding such payment shall produce to the collector, the oath or affirmation of the master and mate of the vessel, (in which the snuff, for which such debenture was granted) declaring that the same was actually landed in some foreign port or place, and was not, or any part thereof, to the best of their knowledge and belief, relanded or brought back to the United States; and the person demanding such payment shall likewise make oath or affirmation, in like manner, that the snuff, for which such debenture was granted, was not, according to his best knowledge and belief, relanded in, or brought back to the United States: Provided also,Other proof to be admitted in certain cases. That in cases of loss at sea, or other unavoidable accident, whereby the oath or affirmation of the captain or mate of the ship or vessel cannot be obtained, it shall be lawful for the Comptroller of the Treasury to admit such other proof as to him shall appear satisfactory, under the special circumstances of the case.
Penalty on relanding.Sec. 12. And be it further enacted, That if any snuff entered for exportation with intention to obtain a drawback thereon, shall be relanded or attempted to be relanded within the United States, it shall be subject to seizure and forfeiture, together with the ship or vessel from which it shall be unladen, and the vessel or boat in which it shall be put; and the master or commander of the ship or vessel from which the same is unladen, shall moreover forfeit and pay five hundred dollars: Provided,Prosecution to be commenced in twelve months, &c. That every prosecution for any such offence, shall be commenced within twelve months from the time when the same was committed, and that the ship, vessel or boat from which any such snuff shall be unladen or landed, shall continue subject to such seizure and forfeiture for twelve months from the time the offence was committed, and no longer.
Collectors to keep account of debentures, &c.
Secretary of the Treasury to lay before the legislature, annually, an account of the revenue arising from snuff, &c.Sec. 13. And be it further enacted, That it shall be the duty of the collectors granting debentures for snuff exported, to keep a separate account thereof, and to specify the mill or mills in which each parcel exported, was manufactured. And the Secretary of the Treasury shall cause an account to be laid before the legislature, annually, of the produce of the revenue arising from snuff, and of the amount of the drawbacks for which debentures have been granted in each year.
Sec. 14. And be it further enacted, That all penalties and forfeitures which shall be incurred pursuant to this act, shall be divided and distributed, How penalties and forfeitures are to be disposed of. one half thereof to the use of the United States, and the other half thereof to the use of the person, who, if an officer of inspection, shall first discover, or if not an officer of inspection, shall first give information of the cause, matter or thing whereby any of the said penalties and forfeitures shall have been incurred.
President to make compensation to officers of inspection, &c.Sec. 15. And be it further enacted, That it shall be lawful for the President of the United States, who is hereby empowered to make such compensation to the officers of inspection employed in the collection of the duties aforesaid, and on refined sugar, and on the duties upon carriages for the conveyance of persons, and for incidental expenses, as he shall judge reasonable, not exceeding in the whole five per centum of the total amount of the said duties collected.
Former act repealed to a certain extent.
1794, ch. 51.
Revenue on snuff to remain charged with former appropriations.Sec. 16. And be it further enacted, That from and after the last day of March in the present year, the several clauses and provisions of the act, intituled “An act laying certain duties upon snuff and refined sugar,” so far as the same shall relate to the laying and collecting of duties on snuff manufactured in the United States, shall be, and the same are hereby repealed; except as to the recovery and receipt of such duties on snuff as shall then have accrued, and the payment of drawbacks on snuff exported, and as to the recovery of any penalties and forfeitures, which shall have been incurred, before, and on the said day, but the revenue to arise from the duty on snuff manufactured within the United How long this act is to continue.States shall remain charged with the same appropriations as if this act had not passed; and that this act shall continue in force, until the first day of March, one thousand eight hundred and one.
Approved, March 3, 1795.