of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act.

Any party designing to export merchandise on which he intends to claim drawback of internal revenue duties paid thereon, will execute a special manifest thereof in duplicate, one of which he will file in the custom-house at the port of exportation. Said manifest will be in form following:

on board the

Special Manifest - part of Cargo. MANIFEST of part of cargo, shipped by is master, for

whereof , upon which it is designed to claim drawback under the 171st section of the Act of Congress, approved June 30, 1864:

The exporter, at the time of filing said manifest, will execute on the back thereof, an affidavit in the following form:

FORM B.

do solemnly, sincerely, and truly

1

that the within

I, manifest contains a full, just and true account of all the goods, wares and merchandise shipped by on board the within named vessel, and that the quantities and values of each article are truly stated; that the internal revenue duties thereon have been paid. And I further swear, that the said merchandise is truly intended to be exported to : So help me God.

The Collector of customs will also indorse upon said manifest his certificate as follows:

of

This is to Certify, That there was cleared from this port by on board the

1

day of

whereof

1

is master, on the A. D. 186 the merchandise described in the within manifest, of which the original is on file in this office. Witness my hand and seal the day and year above said.

Collector.

The Collector of internal revenue to whom the duties or taxes were paid which are sought to be refunded, will, upon application being made to him by the manufacturer of the merchandise, grant him a certificate in form following:

This is to Certify, That the internal revenue tax, at the rate of

, amounting

upon which an allowance or drawback is claimed, as provided by the 171st section of the Act of Congress, approved June 30, 1864.

Witness my hand and official seal the day and year above said.

Collector.

The claimant will execute, with good and sufficient sureties, a bond in the form annexed; which bond he will file with any Collector of internal revenue at the port of exportation:

FORM F.

Know all Men by these Presents, That we,

and

and

States of America, in the sum of

BOND, NO.

are held and firmly bound to the United dollars; for the payment of which well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Witness our hands and seals, this

thousand eight hundred and sixtyWhereas, the above bounden

day of

in the year one

ha laden on board the to be exported for benefit of

drawback, under the provisions of the 171st section of the Act of June 30, 1864, and acts supplementary thereto, certain merchandise,

consisting of

Marks. Numbers.

Number and description of articles.

Quantity.

Value.

upon which duties or taxes have been 'paid, and upon which drawback is now claimed:

Now, therefore, the condition of this obligation is, that if the aforesaid merchandise, or any part thereof, be not relanded in any port or place within the limits of the United States, (shipwreck or other unavoidable accident excepted,) and if the certificate and other proofs required by law, and the regulations of the Treasury Department of the United States, of the delivery of the same at the aforesaid port of or at any other port or place without the limits of the United States, shall be produced at this office within year from the date hereof, then this obligation to be void; otherwise, to remain in full force. Sealed and delivered in presence of

(25 cent stamp.)

Upon the above bond being filled with a Collector of internal revenue, he will grant the party filing the same a certificate in form following:

FORM G.

This is to Certify, That there has been filed in this office, by

Marks.

Numbers.

Number and description of articles.

Quantity.

Value.

shall not be relanded in any port or place within the United States.

Upon the claimant having obtained the foregoing evidence, he will execute an affidavit in the form following:

FORM H.

STATE OF

:

of

according day of amounting to

and State aforesaid, being duly to law, doth depose and say as follows, to wit: That upon the A. D. 186, the internal revenue tax, at the rate of dollars, was paid to

district, in the State of

, Esq., Collector of internal revenue for the

as per his certificate herewith annexed, upon the following described articles of merchandise, viz.:

Marks and numbers. Quantity.

Description.

Value.

that upon the 186, there was exported from the port of the quantity and amount of merchandise described in the manifest and certificate of the Collector of customs herewith; that the said merchandise so exported is the identical merchandise upon which the tax was paid as above mentioned; and deponent further says, that of is justly entitled to the sum of dollars, as an allowance or drawback on said merchandise, and therefore makes this demand for the same. And deponent further says, that no drawback upon the merchandise upon which this claim is made, has heretofore been made by this claimant, or any other party, to h knowledge or belief, and that h will hereafter make no claim therefor.

This affidavit must be executed before a notary public or some magistrate having authority to administer oaths.

GENERAL REGULATIONS.

The foregoing evidence having been obtained by the party claiming drawback, he will forward the same to the Commissioner of Internal Revenue, at Washington, for examination and payment.

The bond (Form F) will be lodged with a Collector of internal revenue, and his certificate to that effect (Form G) forwarded to the Commissioner.

Collectors of internal revenue will cancel the bonds (Form F) upon the parties producing to them the evidence of landing abroad prescribed by the regulations of

the Secretary of the Treasury in reference to bonded warehouses, issued July 28, 1864.

If there be no Collector of internal revenue at the port of exportation, then the party may file his bond not to reland with any other Collector of internal revenue. No officer of internal revenue or of customs will, in any case, issue more than one of the certificates herein required on any one lot of merchandise, without the permission from this office being first obtained.

In all cases the affidavit above mentioned must be executed by the claimant, or by some competent person for him, having knowledge of the facts to which he swears. No affidavit of a clerk, agent, or attorney, will be received unless the same is accompanied by an affidavit of the principal of such clerk, agent, or attorney, stating that such clerk, agent, or attorney, is in his employment, and that, to the best of his knowledge and belief, his statements are true.

If the claim be for a number of shipments, it should be accompanied by a schedule setting forth the date of the shipments, the quantity shipped, the amount claimed on each shipment, and the total amount of all the shipments.

By the Act of June 30, 1864, the previous acts allowing drawback on spirits, coal oil, and tobacco, are repealed. No drawback will, therefore, be allowed on the above articles exported after said date, unless the party claiming the same had, previous to the passage of said law, commenced the export by an entry at the custom-house showing his design to claim drawback.

The forms herein prescribed must in every case be strictly adhered to.

These regulations will go into operation on and after the 15th day of September next.

In reply to your letter of the 15th inst., I have to say, that for the names of all persons found subject to taxation, from whom an Assistant Assessor shall receive returns, or against whom he shall make an assessment, he will be entitled to the allowance prescribed in the law, viz., three dollars per hundred.

In reply to your letter of the 22nd inst., I would say, that the law does not require the inspection of lard oil before leaving the factory, or at any other time.

[To Assistant Assessors and other Officers.

Care should be taken by Assistant Assessors and other officers in administering the oath required on all returns. It should always be administered in a solemn and impressive manner, in all cases with the hat off, conveying to the tax-payer that the nature of the obligation he is taking is not a trifling matter. Receiving returns without administering the oath should in no case be allowed, as it is apt to convey the impression that it is only a matter of form and of no material consequence. Tax-payers have many seeming grievances in the workings and operations of the law, and Assistant Assessors should always take time to give full explanations. When doubts arise as to the liability of the person concerned, Assistants should in their decisions favor the tax-payer.

Assistants should make themselves familiar with all subjects and objects liable to taxation in their respective divisions, not only in general but all the minor details. ED.]

REPORT

OF

Hon. J. J. LEWIS, Commissioner of Internal Revenue,

FOR THE YEAR 1864.

MONTHLY RECEIPTS FROM ALL SOURCES.

Recom

Aggregate Amount derived from the Income Tax-Distilled Spirits and Tobacco. mendation of a Tax on Sales · The Reciprocity Treaty — Assay Offices - Crude Petroleum-Printed Books-General Conclusions.

The following is a careful synopsis of the Report of the Commissioner of Internal Revenue, accompanying that of the Secretary of the Treasury:

The amount of revenue produced by the Act of July 1, 1862, and its supplements, considerably exceed the estimates. Without the amendment increasing the tax on whisky from twenty to sixty cents per gallon, the law would have produced at least $100,000,000-being $20,000,000 more than the estimate of the Secretary of the Treasury, and $15,000,000 beyond the minimum stated in my report.

The following figures show the monthly receipts since May, 1863, prior to which date no separate account was kept:

The Commissioner expresses the opinion that the law as it stood, June 29, 1864, would have yielded $125,000,000 for the current fiscal year.

The Act of June 30, 1864, has not thus far proved more productive than the law it repealed. This is owing to several causes. In some kinds of production the stock accumulated was large, and considerably beyond the immediate demand. The price of raw cotton has advanced since July, while the market value of manufactured articles for a time suffered a marked decline, from which they have not yet wholly recovered. The increase of taxes, moreover, always has the effect to decrease, temporarily, production, and to abate the activity of inland trade. Revenue in August was then but..

.$15,712,066.84

15,819,770.72 13,625,350.04

These receipts, however, do not represent the average receipts which may be reasonably expected for the remaining eight months of the fiscal year. The stock of spirits on hand in July has been considerably reduced, and an additional supply will soon be needed for the demand. The same may be said of tobacco.

The Commissioner then proceeds to show the reasons on which he founds his opinion as to the revenue for the current year.