488 THIR'1`Y·-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. articles for the purpose of selling the same with the design of avoiding payment of the duties imposed thereon by this act, shall be liable to a penalty of one hundred dollars, to be recovered as hereinbefore provided. APPROPRIATION. Appropriation. Sec. 115. And be it further enacted, That the pay of the assessors, assistant assessors, collectors, and deputy collectors, shall be paid out of the accruing internal duties or taxes before the same is paid into the treasury, according to such regulations as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall pre— scribe; and for the purpose of paying the Commissioner of Internal Rev— enue and clerks, procuring dies, stamps, adhesive stamps, paper, printing forms and regulations, advertising, and any other expenses of carrying this act into effect, the sum of five hundred thousand dollars be, and hereby is, appropriated, or so much thereof as may be necessary. ALLOWANCE AND DRAWBACK. Allowance mu Sec. 116. And be it farther enacted, That from and after the date on drawback which this act takes effect there shall be an allowance or drawback on all .Poaz,p.‘7a0. articles on which any internal duty or tax shall have been paid, except raw or uhmauufactured cotton, equal in amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid, to be furnished to the satisfaction of the Commissioner of Internal Revenue, by such person or persons as shall claim the allow—· ance or drawback, and the amount to be ascertained under such regulations as shall, from time to time, he prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, and the same shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising Limit. from internal duties not otherwise appropriated: Provided, That up allowance or drawback shall be made or had for any amount claimed or due less than twenty dollars, anything in this act to the contrary notwith- Certiuem of standing: And provided, ficrther, That any certificate of drawback for %;*“'b!°l*;°Y goods exported, issued in pursuance of the provisions of this act, may, &;;°:;¥%,·m under such regulations as may be prescribed by the Secretary of the lluuos. Treasury, be received by the collector or his deputy in payment of duties under this act. And the Secretary of the Treasury may make such regulations with regard to the form of said certificates and the issuing thereof as, in his judgment, may be necessary: And provided, further, That in Fm·t.hu· allow- computing the allowance or drawback upon articles manufactured exclu- •¤°°- sively of cotton when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a. drawback of five mills per pound upon such articles, in all cases where the duty imposed by this act upon the cotton used in the manufacture thereof has been previously paid; the amount of said allowance to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue, dnder the direction of the Secretary of the Treasury. Fraudulent up Sec. 117. And be it further enacted, That if any person or persons mam °b°°*¤ shall fraudulently claim or seek to obtain an allowance or drawback on goods, wares, or merchandise, on which no internal duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid, as aforesaid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act. Sec. 118. Ami be it further enacted That the sum of sixty thousand
