or who shall buy, receive, or have in his possession any cigars on which the tax to which they are liable has not been paid." (2021.)

803. SECTION 32. Any person, firm, company, or corporation who shall exer. cise or carry on the business of a manufacturer of tobacco, snuff, or cigars, dealer in manufactured tobacco, dealer in leaf-tobacco, or retail dealer in leaftobacco, without having paid a special tax therefor, as provided by law, shall, besides being liable to the payment of the tax, on conviction, be fined not more than five hundred dollars, or to be imprisoned for a term of not more than one year, or both, at the discretion of the court.

804. SECTION 33. Whenever any stamped box containing cigars, cheroots, or cigarettes, shall be emptied, it shall be the duty of the person in whose hands the same may be to destroy utterly the stamp or stamps thereon. And any person who shall wilfully neglect or refuse so to do shall, for each such offence, on conviction, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who shall fraudulently give away or accept from another, or who shall sell, buy, or use for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offence, on conviction, be fined not exceeding one hundred dollars and be imprisoned not more than one year.

805. SECTION 38. The purposes of a charitable character mentioned in section twenty-seven (664) of the act of July fourteenth, eighteen hundred and seventy, are intended, and are hereby construed, to include all devises and legacies to associations, trustees, societies, and corporations established or carried on for any benevolent, religious, or charitable object without a view to pecuniary profit.

806. SECTION 39. That so much of section one hundred and seventy-nine of the act of July thirteenth, eighteen hundred and sixty-six, as provides for moieties to informers be, and the same is hereby, repealed; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to pay such sums, not exceeding in the aggregate the amount appropriated therefor, as may, in his judgment, be deemed necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law; and for this purpose there is hereby appropriated one hundred thousand dollars, or so much thereof as may be necessary, out of any money in the treasury not otherwise appropriated.

807. SECTION 44. All suits and proceedings for the recovery of any internal tax alleged to have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any sum which it is alleged was excessive, or in any manner wrongfully collected, shall be brought within two years next after the cause of action accrued and not after; and all claims for the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued and not after: Provided, That actions for claims, which have accrued prior to the passage of this act, shall be commenced in the courts or presented to the Commissioner of Internal Revenue within one year from the date of said passage: And provided further, That where a claim shall be pending before said Commissioner the claimant may bring his action within one year after such decision and not after: And provided further, That no right of action barred by any statute now in force shall be revived by anything herein contained.

808. SECTION 46. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed: Provided, That all the provisions of said act, shall be in force for levying and collecting all taxes properly assessed, or liable to be assessed, or accruing under the provisions of former acts, the right to which has already accrued, or which may hereafter accrue, under said acts, and for maintaining, continuing, and enforcing liens, fines, penalties, and forfeitures incurred under and by virtue thereof. And this act shall not be con.

strued 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: Provided, That whenever the duty imposed by any existing law shall cease in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty or tax shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty or tax imposed thereby shall be held to cease in consequence of such repeal until the respective corresponding provisions of this act shall take effect.

809. SECTION 47. This act shall take effect on the first day of August, eighteen hundred and seventy-two, except where otherwise provided. And the Commissioner of Internal Revenue is hereby authorized to make, with the approval of the Secretary of the Treasury, all such regulations not in conflict with any provision of law as may become necessary by reason of any changes in the internal revenue laws made by this act.

JUNE 10, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 381.)

CHAP. CDXXV.-An Act to refund Duties paid on Goods, Wares, and Merchandise remaining in Bond or Store on the first day of August, eighteen hundred and seventy-two.

810. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that parties are entitled to refund of duties paid on goods, wares, and merchandise remaining in public stores or bonded warehouses on the first day of August, eighteen hundred and seventy-two, under the provisions of the eighth section (786) of the act approved June six, eighteen hundred and seventy-two, entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," it shall be the duty of the Secretary of the Treasury to draw his warrant upon the Treasurer, directing said Treasurer to refund the same out of any money in the treasury not otherwise appropriated.

APRIL 20, 1871.*

(U. S. STATUTES AT LARGE, Vol. XVII. p. 5.)

CHAP. XXI.—An Act making Appropriations to supply Deficiencies in the Appropriations for the Service of the Year ending June thirtieth, eighteen hundred and seventy-one, and for additional Appropriations for the Service of the Year ending June thirtieth, eighteen hundred and seventy-two, and for other purposes.

811. SEC. 15. That the privileges of the act entitled "An act to reduce internal taxes, and for other purposes," approved July fourteenth, eighteen hundred and seventy, be, and are hereby, extended to the port of Detroit, in the State of Michigan.

• Inadvertently omitted at its proper place, p. 123.

JANUARY 15, 1873.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 410.)

CHAP. XXXV.-An Act to amend Section twelve of an Act entitled "An Act to authorize the • appointment of Shipping-Commissioners," &c, approved June seren, eighteen hundred and seventy-two.

812. That section twelve of the act entitled "An act to authorize the appointment of shipping-commissioners," &c., approved June seven, eighteen hundred and seventy-two, be amended by adding to said section the following proviso: "Provided further, That this section shall not apply to masters of vessels when engaged in trade between the United States and the British North American possessions, or the West India Islands, or the Republic of Mexico."

JANUARY 17, 1873.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 411.)

CHAP. XXXIX.-An Act to fix the Compensation of Gaugers and Measurers at the Port of Boston.

813. The compensation of gaugers and measurers at the port of Boston, shall be the same as provided for the same class of officers at the port of New York under existing laws.

FEBRUARY 14, 1873.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 437.)

CHAP. CXXXVII.-An Act authorizing the Secretary of the Treasury to refund the differential Duty on Articles actually on Shipboard in French Vessels destined for the United States on the fifth of November, eighteen hundred and seventy-two.

814. Goods, wares, and merchandise imported in French vessels from countries other than France, and which were on shipboard and bound to the United States on the fifth day of November, eighteen hundred and seventy-two, are hereby relieved from liability to discriminating duty under the seventeenth section of the act of June thirtieth, eighteen hundred and sixty-four, revived on such goods by the proclamation of the President of the United States, dated October thirtieth, eighteen hundred and seventy-two; and the Secretary of the Treasury is hereby authorized, in any such case, to refund such discriminating duty which may have been paid on such goods, wares, and merchandise, out of any money in the treasury not otherwise appropriated.

FEBRUARY 22, 1873.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 471.)

CHAP. CLXXXIV.-An Act making Appropriations for the Consular and Diplome dc Service of the Government for the Year ending June thirty, eighteen hundred and seventy four, and for other Purposes.

815. SEC. 3. That no consular officer of the United States shall hereafter grant a certificate for goods, wares, or merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment.

FEBRUARY 25, 1873.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 475.)

CHAP. CXCVIII.-An Act to define the Limits of the Collection District of the Teche, in the State of Louisiana, and for other Purposes.

816. That all that portion of the State of Louisiana described as follows, to wit, commencing at the town of Plaquemine, in the parish of Iberville; thence

down the western bank of the Mississippi River to the town of Donaldsonville, in the parish of Ascension; thence down the Bayou Lafourche, and along its eastern bank to the sea; thence westerly along the coast, including all the islands, bays, and so forth, to the mouth of the Sabine River; thence up the said Sabine River, and along its eastern bank to a point due west from the said town of Plaquemine; and thence to the place of beginning, shall be, and the same is hereby, constituted and created the collection district of the Teche.

817. SEC. 2. That the collector of said district shall reside at Brashear, in the parish of Saint Mary, which is hereby made the port of entry of said collection district of the Teche, and shall be entitled to receive a salary of one thousand dollars yearly, said salary to cover all expenses to the United States for house-rent and storage.

MARCH 1, 1873.

(U. S. STATUTES at Large, VOL. XVII, p. 482.)

CHAP. CCXIII.-An Act to carry into Effect the Provisions of the Treaty between the United States and Great Britain, signed in the City of Washington the eighth day of May, eighteen hundred and seventy-one, relating to the Fisheries.

818. That whenever the President of the United States shall receive satis factory evidence that the Imperial Parliament of Great Britain, the Parliament of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give full effect to the provisions of the treaty between the United States and Great Britain signed at the city of Washington on the eighth day of May, eighteen hundred and seventy-one, as contained in articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty, he is hereby authorized to issue his proclamation declaring that he has such evidence, and thereupon, from the date of such proclamation, and so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty shall remain in force, according to the terms and conditions of article thirty-third of said treaty, all fish-oil and fish of all kinds (except fish of the inland lakes and of the rivers falling into them, and except fish preserved in oil), being the produce of the fisheries of the Dominion of Canada or of Prince Edward's Island, shall be admitted into the United States free of duty.

819. SEC. 2. That whenever the colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said articles eighteenth to twenty-fifth of said treaty, inclusive, to that colony, and the legislature thereof, and the Imperial Parliament shall pass the necessary laws for that purpose, the above enumerated articles, being the produce of the fisheries of the colony of Newfoundland, shall be admitted into the United States free of duty, from and after the date of a proclamation by the President of the United States, declaring that he has satisfactory evidence that the said colony of Newfoundland has consented, in a due and proper manner, to have the provisions of the said articles eighteenth to twenty-fifth, inclusive, of the said treaty extended to it, and to allow the United States the full benefits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty.

820. SEC. 3. That from the date of the President's proclamation authorized by the first section of this act, and so long as the articles eighteenth to twentyfifth, inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty, all goods, wares, or merchandise arriving at the ports of New York, Boston, and Portland, and any other ports in the United States which have been, or may, from time to time, be, specially designated by the President of the United States and destined for Her Britannic Majesty's possessions in North America, may

be entered at the proper custom-house and conveyed in transit, without the payment of duties, through the territory of the United States, under such rules, regulations, and conditions for the protection of the revenue as the Secretary of the Treasury may, from time to time, prescribe; and, under like rules, regulations, and conditions, goods, wares, or merchandise, may be conveyed in transit, without the payment of duties, from such possessions, through the territory of the United States, for export from the said ports of the United States.

821. SEC. 4. That from the date of the President's proclamation, authorized by the first section of this act, and so long as articles eighteenth to twentyfifth, inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty, all subjects of Her Britannic Majesty may carry in British vessels, without payment of duty, goods, wares, or merchandise from one port or place within the territory of the United States, upon the Saint Lawrence, the great lakes, and the rivers connecting the same, to another port or place within the territory of the United States as aforesaid: Provided, That a portion of such transportation is made through the Dominion of Canada by land-carriage and in bond, under such rules and regulations as may be agreed upon between the government of Her Britannic Majesty and the government of the United States: And provided further, That the President of the United States may, by proclamation, suspend the right of carrying provided for by this section, in case the Dominion of Canada should at any time deprive the citizens of the United States of the use of the canals in the said Dominion on terms of equality with the inhabitants of the Dominion, as provided in article twenty-seventh of said treaty: And provided further, That in case any export or other duty continues to be levied after the sixteenth day of June, eighteen hundred and seventy-two, on lumber or timber of any kind cut on that portion of the American territory, in the State of Maine, watered by the river Saint John and its tributaries, and floated down that river to the sea, when the same is shipped to the United States from the province of New Brunswick, that then, and in that case, the President of the United States may, by proclamation, suspend all rights of carrying provided for by this section for such period as such export or other duty may be levied.

822. SEC. 5. That this act shall not take effect until the first day of July, eighteen hundred and seventy-three, and shall not apply to any article of merchandise therein mentioned which shall be held in bond on that day by the customs officers of the United States.

MARCH 3,
1873.

(U. S. STATUTES at Large, VOL. XVII, p. 485.)

CHAP. CCXXV.—An Act to abolish the Office of Surveyor at the Port of Chester, in Pennsylvania, and for other Purposes.

823. That the office of surveyor at the port of Chester, in the district of Philadelphia, provided by the act establishing said port, approved March twenty-ninth, eighteen hundred and sixty-seven, be, and the same is hereby, abolished.

824. SEC. 2. That an inspector of customs, to reside at the said port of Chester, with the powers of a deputy collector, shall be appointed for said port, and shall perform such duties as may be devolved on him according to law, but the compensation of such officer shall not exceed that allowed by law to inspectors of customs at the port of Philadelphia.