FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 347 such peddler in the act of offending as to either of the odenses mentioned Seizure of horse, in this section, may seize the horse or horses, mule or mules, wagon and °*°·» of Peddlercontents, or pack, bundle, or basket, of any such person; and the collector shall thereupon proceed upon such seizure as provided in section thirty-three hundred and eighty-three” as amended i11 the previous sec- R. S. 3383. tion. Sec. 16. That section thirty-three hundred and eighty-six be, and the R. S. 3386. same is hereby, amended by striking out all after the said number, and substituting therefor the following: “ There shall be an allowance of drawback on tobacco, snuff, and cigars Export drawon which the tax has been paid by suitable stamps aflixed thereto before backremoval from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such regulations as shall be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions Payment. of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Pro z· ided, That no claim for an allowance of drawback shall be entertained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Revenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; 11or until the Export bond. claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Revenue that said tobacco, snuff, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States.” That section thirty-three lnmdred and eighty-seven be, and the same R. S. 3387, is hereby, amended by striking out, after the words " shall be conditioned Am°¤d°d· that”, in the second sentence, the words “ he shall not employ any person to manufacture cigars who has not bee11 duly registered as a cigarmaker." That section thirty-three hundred and eighty-nine be, and the same is R. S. 3389, hereby,`amended by striking out all after the said number, and substi- A-¤¤°¤d°d· tuting therefor the following: " Every collector shall keep a record, in a. book provided for that pur- Record of cigar pose, to be open to the inspection of any person, of the name and resi- ¤*¤¤“f¤°t¤Fmdence of every person engaged in the manufacture of cigars in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each mannfacttuer, an abstract of his inventories and monthly returns. And he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereatter be changed." That section thirty-three hundred and ninety-two be, and the same is R. S. 3392, hereby, amended by striking out all after the said number, and substi- Am°¤d°d· tnting therefor the following: “All cigars shall be packed in boxes not before used for that purpose, Packing cigars. containing, respectively, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or nve hundred cigars each; and every person penalty for H,- who sells, or offers for sale, or delivers, or offers to deliver, any cigars use. in any other form than in new boxes as above described, or who packs in any box any cigars in excess of the number provided by law to be put in each box respectively, or who falsely brands any box, or afiixes
