CONGRESS. (RKVEsrE REFORM.) 



215 



more than $5,000, or be imprisoned at hard labor not 

 more thaii two years, or both, at the discretion ot the 

 court ; and evidence ol such demanding, exacting, or 

 receiving satisfactory to the court in which such trial 

 is had, shall be prima facie evidence that such de- 

 manding, exacting, or receiving was contrary to law, 

 and shall put upon the accused the burden of proving 

 that such act was innocent and not with an unlawful 

 intention. 



SEC. -2-2. That section 2,864 of the Revised Statutes 

 be, and hereby is, amended so as to read as foil 



t. That any owner, importer, consignee, 

 agent, or other person who shall, with intent to de- 

 fraud the revenue, make or attempt to make any en- 

 try of imported merchandise by meaus of any fraudu- 

 lent or false invoice, affidavit,' letter, or paper, or by 

 means of any false statement, written or verbal, or 

 who shall be guilty of any willful act or omission by 

 means whereof the United States shall be deprived of 

 the lawful duties, or any portion thereof, accruing 

 upon the merchandise, or any portion thereof, em- 

 braced or referred to in such invoice, affidavit, letter, 

 paper, or statement, or affected bv such act or omis- 

 sion, shall for each offense be fined" in any sura not ex- 

 ceeding $5,000 nor kss than $50, or be imprisoned for 

 any time not exceeding two years, or both ; and, in 

 addition to such fine, such merchandise, or the value 

 thereof, shall be forfeited, which forfeiture shall only 

 apply to the whole of the merchandise, or the value 

 thereof, in the case or package containing the particular 

 article or articles of merchandise to which such fraud 

 or alleged fraud relates ; and anything contained in 

 any act which provides for the forfeiture or confisca- 

 tion of an entire invoice in consequence of any item or 

 items contained in the same being undervalued be, 

 and the same is hereby, repealed." 



SEC. 23. That all imported goods, wares, and mer- 

 chandise which may be in the public stores or bonded 

 warehouses or on shipboard within the limits of any 

 port of entry, or remaining in the customs offices, on the 

 day and year when this act, or any provision thereof, 

 shall go into effect, except as otherwise provided in 

 this act, shall be subject to no other duty, upon the 

 entry thereof for consumption, than if the same were 

 imported respectively after that day ; and all goods, 

 wares, and merchandise remaining in bonded ware- 

 houses on the day and year this act, or any provision 

 thereof, shall take effect, and upon which' the duties 

 shall have been paid, shall be entitled to a refund of 

 the difference between the amount of duties paid and 

 the amount of duties said goods, wares, and merchan- 

 dise would be subject to if the same were imported 

 respectively alter that date. 



SEC. 24. "That sections 3,011 and 3,013 of the Re- 

 vised Statutes be, and hereby are. repealed as to all 

 importations made after the date ot this act. 



Jo. That on and after the 1st day of October, 

 1883, all taxes on manufactured chewing-tobacco, smok- 

 ing-tobacco and snuff, all special taxes upon manufact- 

 urers of and dealers in said articles, and all taxes upon 

 wholesale and retail dealers in leaf-tobacco be, and are 

 hereby repealed: Proridud, That there shall be allowed 

 a drawback or rebate of the full amount of tax on all 

 orignal and unbroken factory packages of smoking and 

 manufactured tobacco and snuff held by manufact- 

 urers, factors, jobbers, or dealers on said 1st day of 

 October, if claim therefore shall be presented to "the 

 Commissioner of Internal Revenue prior to the 1st day 

 of January, 1889. and not otherwise. Xo claim shall 

 be allowed and no drawback shall be paid for an 

 amount less than five dollars, and all sums required 

 to satisfy claims under this act shall be paid out of 

 any money in the Treasury not otherwise appropri- 

 ated. It shall be the duty of the Commissioner of In- 

 ternal Revenue, with the "approval of the Secretary of 

 the Treasury, to adopt sucn rules and regulations, "and 

 to prescribe and furnish such blanks and forms as may 

 be necessary to carry this section into effect. 



SEC. 26. That on and after the 1st day of October, 

 1888, manufacturers of cigars shall each pay a special 



tax of three dollars annually, and dealers in tobacco 

 shall each pay a special tax of one dollar annually. 

 Every person whose business it is to sell or offer for 

 sale cigars, cheroots, or cigarettes shall, on and after 

 the 1st' day of Oct., 1888. be regarded as a dealer in 

 tobacco, and the payment of any other special tax 

 shall not relieve any person who sells cigars, cheroots, 

 or cigarettes from the payment of this tax : Provided, 

 That no manufacturer ot' cigars, cheroots, or cigarettes 

 shall be required to pay a special tax as a dealer in 

 tobacco, as above defined, for selling his own products 

 at the place of manufacture : Provided, That the bond 

 required to be given in conformity with the provisions 

 of title 35 of the Revised Statutes of the United 

 . by every person engaging in the manufacture 

 of cigars in the'internal-revenue districts of the United 

 . shall be in such penal sum as the collector of 

 internal revenue may require, not less than $100, with 

 an addition of $10 lor each person proposed to be em- 

 ployed by puch person in making cigars. 



S'EC. 27. That the sum of $20,000, or so much thereof 

 as may be necessary, be, and the same is hereby ap- 

 propriated, out of any money in the Treasury not 

 otherwise appropriated, for the alteration of dies, 

 plates, and stamps, for furnishing blanks and forms, 

 and for such other expenses as shall be incident to 

 the collection of special taxes at the reduced rates pro- 

 vided in this act. 



SEC. 28. That section 3361 of the Revised Statutes 

 of the United States, and all laws and parts of laws 

 which impose restrictions upon the sale of leaf-tobacco, 

 be, and are hereby, repealed. 



SEC. 29. That whenever in any statute denouncing 

 any violation of the internal-revenue laws as a felony, 

 crime, or misdemeanor, there is prescribed hi such 

 statute a minimum punishment, less than which mini- 

 mum no fine, penalty, imprisonment, or punishment 

 is authorized to be "imposed, every such minimum 

 punishment is hereby abolished ; and the court or 

 judge in even- such case shall have discretion to im- 

 pose any fine, penalty, imprisonment, or punishment 

 not exceeding the limit authorized by such statute, 

 whether such fine, penalty, imprisonment, or punish- 

 ment be less or greater than the said minimum so pre- 

 scribed. 



SEC. 30. That no warrant, in any case under the 

 internal-revenue laws, shall be issued upon an affi- 

 davit making charges upon information and belief, 

 unless such affidavit is made by a collector or deputy 

 collector of internal revenue or by a revenue agent ; 

 and, with the exception aforesaid, no warrant shall be 

 issued except upon a sworn complaint, setting forth 

 the facts constituting the offense and alleging them to 

 be within the personal knowledge of the affiant. And 

 the United States shall not be liable to pay any fees 

 to marshals, clerks, commissioners, or other officers 

 for any warrant issued or arrest made in prosecutions 

 under the internal-revenue laws, unless there be a 

 conviction or the prosecution has been approved, either 

 before or after such arrest, by the attorney of the 

 United States for the district where the offense is al- 

 leged to have been committed, or unless the prosecu- 

 tion was commenced by information or indictment. 



SEC. 31. That whenever a warrant shall be issued 

 by a commissioner or other judicial officer having ju- 

 risdiction for the arrest of any person charged with a 

 criminal offense, such warrant, accompanied by the 

 affidavit on which the same was issued, shall be re- 

 turnable before some judicial officer named in section 

 1.014 of the Revised Statutes residing in the eounty 

 of arrest, or if there be no such judicial officer in that 

 county, before some such judicial officer residing in 

 another county nearest to the place of arrest ; and the 

 judicial officer, before whom the warrant is made re- 

 turnable as herein provided, shall have exclusive au- 

 thority to make the preliminary examination of every 

 person arrested as aforesaid, "and to discharge him, 

 admit him to bail, or commit him to prison, as the 

 case mav require : Prodded, That this section shall 

 not appfy to the Indian Territory. 



