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CONGRESS. (THE TARIFF MEASURE.) 



SEC. 18. That no sroods, wares, or merchandise, un- 

 less in cases provided for by treaty, shall be imported 

 into the United States from anv foreign port or place, 

 except in vessels of the United States, or in such for- 

 eign vessels as truly and wholly belong to the citizens 

 or subjects of' that country of which the goods are the 

 growth, production, or manufacture, or from which 

 such goods, wares, or merchandise can onlv be, or 

 most usually are, first shipped for transportation. All 

 goods, wares, or merchandise imported contrary to 

 this section, and the vessel wherein the same shall be 

 imported, together with her cargo, tackle, apparel, 

 and furniture, shall be forfeited to the United States ; 

 and such goods, wares, or merchandise, ship, or ves- 

 sel, and cargo shall be liable to be seized, prosecuted, 

 and condemned, in like manner, and under the same 

 regulations, restrictions, and provisions as have been 

 heretofore established for the recovery, collection, dis- 

 tribution, and remission of forfeitures to the United 

 States by .the several revenue laws. 



SEC. 19. That the preceding section shall not apply 

 to vessels or goods, wares, or merchandise imported, 

 in vessels of a foreign nation which does not maintain 

 a similar regulation against vessels of the United 

 States. 



SEC. 20. That the importation of neat cattle and the 

 hides of neat cattle from any foreign country into the 

 United States is prohibited: Provided, That the 

 operation of this section shall be suspended as to any 

 foreign country or countries, or any parts of such 

 country or countries, whenever the Secretary of the 

 Treasury shall officially _ determine, and give public 

 notice thereof that such importation will not tend to 

 the introduction or spread of contagious or infectious 

 diseases among the cattle of the United States ; and 

 the Secretary of the Treasury is hereby authorized 

 and empowered, and it shall be his duty, to make all 

 necessary orders and regulations to carry this section 

 into effect, or to suspend the same as therein provided, 

 and to send copies thereof to the proper officers in the 

 United States, and to such officers or agents of the 

 United States in foreign countries as he shall judge 

 necessary. 



SEC. 21. That any person convicted of a willful 

 violation of any of the provisions of the preceding 

 section shall be fined not exceeding five hundred dol- 

 lars, or imprisoned not exceeding one year, or both, 

 in the discretion of the Court. 



SEC. 22. That upon the reimportation of articles 

 once exported of the growth, product, or manufacture 

 of the United States, upon which no internal tax has 

 been assessed or paid, or upon which such tax has 

 been paid and refunded by allowance or drawback, 

 there shall be levied, collected, and paid a duty equal 

 to the tax imposed by the internal-revenue laws upon 

 such articles, except articles manufactured in bonded 

 warehouses and exported pursuant to. law, which 

 shall be subject to the same rate of duty as if original- 

 ly imported. 



SEC. 23. That whenever any vessel laden with mer- 

 chandise in whole or in part subject to duty has been 

 Bunk in any river, harbor, bay, or waters subject to 

 the jurisdiction of the United States, and within its 

 limits, for the period of two years, and is abandoned 

 by the owner thereof, any person who may raise such 

 vessel shall be permitted, to bring any merchandise 

 recovered therefrom into the port nearest to the place 

 where such vessel was so raised, free from the pay- 

 ment of any duty thereupon, and without being 

 obliged to enter the same at the custom house ; but 

 under such regulations as the Secretary of the Treas- 

 ury may prescribe. 



SEC. 24. That the works of manufactures engaged 

 in smelting or refining metals in the United States 

 may be designated as bonded warehouses under such 

 regulations as the Secretary of the Treasury may pre- 

 scribe : Provided. That su'jh manufacturers shall first 

 give satisfactory bonds to the Secretary of the Treas- 

 urv. Metals in any crude form requiring smelting or 

 refining to make them readily available in the arts, 

 imported into the United States to be smelted or re- 



fined and intended to be exported in a refined but 

 unmanufactured state, shall, under such rules as the 

 Secretary of the Treasury may prescribe and under 

 the direction of the proper officer, be removed in 

 original packages or in bulk from the vessel or other 

 vehicle on which it has been imported, or from the 

 bonded warehouse in which the same may be into 

 the bonded warehouse in which such smelting and 

 refining may be carried on, for the purpose of being 

 smelted and refined without payment of duties there- 

 on, and may there be smelted and refined, together 

 with other metals of home or foreign production : 

 Provided, That each day a quantity of refined metal 

 equal to the amount of imported metal refined that 

 day shall be set aside, and such metal so set aside 

 shall not be taken from said works except for ex- 

 portation, under the direction of the proper officer 

 having charge thereof as aforesaid, whose certificate, 

 describing the articles by their marks or otherwise, 

 the quantity, the date of importation, and the name 

 of vessel or other vehicle by which it was imported, 

 with such additional particulars as may from time to 

 time be required, shall be received by the collector of 

 customs as sufficient evidence of the exportation of 

 the metal, or it may be removed, under such regula- 

 tions as the Secretary of the Treasury may prescribe, 

 to any other bonded warehouse, or upon entry for, 

 and payment of duties, for domestic consumption. 

 All labor performed and services rendered under 

 these regulations shall be under the supervision of an 

 officer of the customs, to be appointed by the Secre- 

 tary of the Treasury, and at the expense of the manu- 

 facturer. 



SEC. 25. That where imported materials on which 

 duties have been paid, are used in the manufacture of 

 articles manufactured or produced in the United 

 States, there shall be allowed on the exportation of 

 such articles a drawback equal in amount to the duties 

 paid on the materials used, less one per centum of 

 such duties : Provided, That when the articles ex- 

 ported are made in part from domestic materials, the 

 imported materials, or the parts of the articles made 

 from such materials shall so appear in the completed 

 articles that the quantity or measure thereof may be 

 ascertained. And provided further , That the draw- 

 back on any article allowed 'under existing law shall 

 be continued at the rate herein provided. That the 

 imported materials used in the manufacture or pro- 

 duction of articles entitled to drawback of customs 

 duties when exported shall in all cases where draw- 

 back of duties paid on such materials is claimed, be 

 identified, the quantity of such materials used and the 

 amount of duties paid thereon shall be ascertained, 

 the facts of the manufacture or production of such 

 articles in the United States and their exportation 

 therefrom shall be determined, and the drawback due 

 thereon shall be paid to the manufacturer, producer, 

 or exporter, to the ac-ent. of either or to the person to 

 whom such manufacturer, producer, exporter or agent 

 shall in writing order such drawback paid under such 

 regulations as the Secretary of the Treasury shall 

 scribe. 



Internal Revenue. 



SEC. 26. That on and after the first dav of _ 

 eighteen hundred and ninety-one, all special taxes 

 posed by the laws now in force upon dealers in le 

 tobacco, retail dealers in leaf tobacco, dealers in to- 

 bacco, manufacturers of tobacco, manufacturers of ci- 

 gars, and peddlers of tobacco are hereby repealed^ 

 Every such dealer in leaf tobacco, retail dealer in leaf 

 tobacco, manufacturer, and peddler, shall, however, 

 register with the collector of the district his name, or 

 style, place of residence, trade : or business, and the 

 place where such trade or business is to be carried 

 on, the same as though the tax had not been repealed, 

 and a failure to register as herein required shall sub- 

 ject such person to a penalty of fifty dollars. 



SEC. 27. That all provisions of the statutes im 

 ing restrictions of any kind whatsoever upon fan 

 and growers of tobacco in regard to the sale of t 



