843 nnru M.-12m beededwarweeselnvhieh Bselanemybtgmteéabended weren; ia wM¢ ma nsamaars gy at tm meeerpesedwxmedmmannwctugwnhmpy- ment et cette . am mylheu be use hl such namr iaetmie. Ne www se meme, me m arttch ¤a¤¤i' sp said heeded warweme, iallyhe uhm therehm eg tm (¢·X{t1'!!°t&€j0E., Gt BM&I' eherge thereef, as nfenemie, whqee eertiieate, describing the ersit~te—s by their mark w etherwiie, &e quantity, the date 01 imeertatlen, and mane et vena, with mea nddltienal pen tieelers ae may {rem time te due be required., shall he reeelvee by the ccllecter ot c¤¤@ in c%llati0¤ of the bohda ¢ ur netum et the ameurit of foreign import duties. Alllabor pertermed and serv1c@_i·endered under thwé lfégtflatiens shall he under the supervision of an eilleer of the customs, and at me expeeee et the manufacturer. (Oct. 1, 1@0, c, 1244, { 10, % ste:. 81-1.l ’ . · 1169. Removal in bend to Paciic cess! fe! eXp•rt.·——Any ertlele manufactured in a bendedwawheuse uder mmm 11@ ei this Gtle, and sitmmd le anyvefthektlnntle Stetw, may be removed thesefrem for tranepeftaticu to a custeme wareheme at shy port on the Pacme, eeaet bf the United States, purpose only et helm exported therefrom, under m& regulatlm am upm‘ the exectxtleaot such be¤&. or 0{’§€1‘j§!|1i’itY asthe of we may prescribe. ’_(3.S.§"84&4.)._ -~ _" _ . ·_ 1170. and device d 1ater¤l· e shape er labeh; Commimloaer ot Interest Reve? mae, vim &e.• 1 er the Beemetary et the T&ry, may establish and, from time be tlne, alter er &ange the tern, style, ehametu, material, and qevice et any etamp, gark, er label used under dmelais relatleg‘to·1¤ter¤a1°revey eee. Such stamps @11 be amend, pmuétul, rmeved, csh? eeled, obliterated, sndlby meh instruments er other me@ as he,·w1t.h theappmval efthe Secretary et the '1‘ ¤fy, may weserihe; and heh authorized and £¥§DOW€§O§¢9%.@,Wi&th8&@’UVll\6f£ Beeretaryetthe '1‘rmsm·y,·all thereto; and all. .pei¤s, p®w¢, Rhea, —a¤d,.for%¤re• provided lavir rclatig. te tnteruakrevenae stamps apwy to) am have full fame in relation to any and all stamps whi& may or shall be sb hyfthe cflntsml Revemiez Provided, Bwlr damps or deyiee eg! mrament or
mmm of removal er éb1it¤·adm,shall @tail
· peme¤p9¤thepers¤mreq¤lredt:eami0r¤iethe¤1i1e.1(R. S.§3446;Ma1·.1, 1879,c.125, §'18,@Stt,t..B51.;) e ·_ _ 1171. fw att&¢ ud ·caweling.— Iuetwmts or texi attm&i¤. protecting, and raneelleg ter tohueeo, mm, cipza, mtrits, engl fxwehtsd impure, m- d& ei them, shall beturhwed by the United Btatm UQ pe may to be ndxed thmewith, xmder meh as the Ummlesioner ot ‘I¤te¢¤•1’Beveu¤e day (R. S.- i 84-15; Har. 1, 1879, .cL‘1%,§18,.mS¤t.&1.) Q.-- ,— 1 117Z.,8•¤¢¢ . of by iiaferattm.-—I¤ (lieu- ctc: ta eddmen to &er et law ln that @ed all used tnxhm Ierwted - liquors or other taxes my. lp the t et niensr M I¤t¤·¤a1·Be·venue,·he by to be nada ih.‘s¤m.hn¤m_a¤§ term as the may, by pljdcrihe. (June 18, 1%, c. M8, l 1,-3Q Stat. 448·;»Mar. 2,.1901. c. G 1,-81 Stat. B8; Apr. 12, 1902. cl ¤¤¤,•_1,mmn.¤¤.> _· .· . ~— “ 1173. .’l' d shnp te ht.a\sI·rsve¤ha émrn.-4-
t:a@lad¤¤ et, i¤ter¤al·rsvm1ie stamps ee the cheeky
_¤i—th• be nada thrcuu the mails of the United Qates ts zxké packages. (Aug. 15,. l$7€.¢·@7.$1;19Sest.1§2.) * ’ yl
sermon · § 1178
I · 1174. •f~apoBed damp; of ewma.-- e The'Gmmtmlo¤er oflnternal whim to regulations
armribed by the S of the 'Praaanay, may, apoe receipt
· of ¤¤sfac@ evwence of the facts, make allenvance for or i q=· .: such of the stamps, issued aothor¤l1y.ot'la·a*, to r tm myment of any internal-revenue tax, as may here
- bem·@olled, dmtroyed', or rendered ess or aunt for the
e purpose intended, or for which the owner may hare no use, f or which through miaake may hare been improperly or an- ~ neewrily used, or where the rata or dntlwrepresented · thereby have been exeewlve ln. amount, paid in error, or in
- ‘ any manner wrongfully collected. Such allowance or rede@·
· tion may be made, either by giving other stamps in iles of the . stamml so allowed for or redeemed, or o by refunding the y smonntjor value to the owner thereof, &dac¤m therefrom, in . case of remyment, the percentag, if any, allowed to parchaser thereof; but no allowance or redernpdon shall be made in any case nntll the stamps sospolled or rmdered mlees wall have been retnmed to the of Interml Bere, { nue, M nntil sahsfactory proof hu hem made mwig the rwson why the mms can notbe retarn-ed; er, if so rmired hy ° the said commissioner, whm the F prmntlng tk same can mt satisfactorily trace the history of said stamps frm their issuance to the presentation of his claim aa aforesam. No claim for the redemption of or allowance for ata@ shall be allowed nnlws prmnted within four yam after the parchaae of salt stamps from me Goverwnt. {Hay 12, 1890, ` c.-&, { 1, 31 Stat. 177; Jane $9, 1802, c, 1@7, 32 Stat. ood; ‘J¤ne—2, 1924, 4.01 p. m., e.· 234, { 1013 (a), 43 Stat. SQ.,) _ 1175. Same; decision of hdtng of facts lalaudthe decision of the of Internal ` Revenue; npon the merits of any chin presented antler or authorised .by section 1174 of thh title shall,_in the ab&e of fraud or mistake in `caknladon, be and not lsubjeet to revision by any e¤cer. (May 12,
- 1960, c.·%,·_§ 2, 31 Stat. 178.) ‘ — · x
.1176. Aaiessareat of tara articles add without shura; y cdlectlo¤1.——Wh%er‘any_ artlde upon which a tax is reqnlred to be paid by meansof a uampjs sold or removed for mls by the amannfactnrer thereof, withmt the use d és proper _¢amp,` in addition, to the penalties otmrwbe by law for such sale or: removal, lt shall be the dnty of the · sioner of Internal Revenue,_wltl1in_a_perlod or not more-than' two years after such removjal or] upon auch information aa he can obtaln, to mtlmstethe amount of the tax which has _ · been omlttedto be paid, and to make an - therefor upon the manufacturer or of article. He shall certify such 2 t to the collector, wm mneedlately . demand payment of such tax, ami upon the neglect or refml of paynent by manufacturer ‘ or producer, smh proxd to collect the in the manner provmrl of other tum. {Ang. 27, 1894, c. SAB,} 47, %_ Stat. ‘ 1177. 'keatanpiaywhu atanp lon or dwroyed.—·-·The Com-
ot Internal Revenue mag. umei regalations pre·-
acrlmd`by·hlan with the approval ·M Secretary of the .
hens uanpifor redimmng packam of
spirits,. tobacco, dgara, sam, clgarettm, fermnted llopors, and which Mve stamped but frm which the stamps have been or ·d@oyed by accident, (R. 8.1 @15; Mar. 1, 1879, e. 1%. 5. 20_Sjtat. 3&; F&. 24. 1919, c;·18. { 1815.40 Bi;¤t..114§;`Nov. E. I@l:—¢.,186. I 1330. 42 8tat.·819; Jnne`2,‘1%4,_4.01`.p. § 1@7,“43 Stat., $$9.) .. ‘— — .. ...4 . - . `
1178.. Internal-revenae laws coextmaive with iarladietion of
United Qataia.-?—Th• internal-revenue laws impmdng taxes on
bmlrlm, z fermmtad liquors, tobacco, sand', and cmrs
-rXD·fbB_ extend to such artlcleszproducod anywhere
