FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 349 place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be lined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provided, Proviso. That cigars packed expressly for export, and which shall be exported to Cigars for oxa foreign country under the restrictions and regulations prescribed by PON- the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, shall be exempt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three R, s, 3393, of the Revised Statutes, requiring a label to be aftixed to each box." STAMPS. Sec. 17. That the Revised Statutes be amended as follows, namely: R. S. 3426, That section thirty-four hundred and twentysix be amended by strik- Am°“d"d· ing out all after the said number, and substituting therefor the following: "The Commissioner of Internal Revenue may, upon receipt of satis- Redemption of factory evidence of the facts, make allowance for or redeem such of the SP°‘1°d Bumpsstamps issued under the provisions of this title, or of any internal-revenue act, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which, through mistake, may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected; and such allowance or redemption shall be made either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be so returned: Provided, Proviw. That nothing herein shall be held as authorizing redemption of, or allowance for, any of the stamps allowance for which is prohibited by the provisions of ‘An act relative to the redemption of unused stamps’, 1876,o11.181, approved July twelfth, eighteen hundred and seventy-six”. 19 SYM-, 88-
- ‘ That claims for allowance on account of stamps arising under section R. S. 3426.
thirty-four hundred and twenty-six of the Revised Statutes as restricted by “ an act relative to the redemption of unused stamps, approved July 1876, oh. 181, twelfth eighteen hundred and seventy-six, may be allowed, if presented 19 $1%-88- within three years after the purchase of said stamps from the government, or a government agent for the sale of stamps, and not otherwise: Provided, That no existing claim for the redemption of or allowance for P*‘0vi80· any infernal-revenue stamps other than the two—cent documentary stamps shall be allowed, unless presented within one year from the date of the passage of this act: Provided further, That from and after June thirtieth, 1’»‘<>*‘i¤¤>· eighteen hundred and seventy-nine, no allowance shall be made, in any manner, for documentary stamps other than those of the denomination of two cents." That section thirty-four hundred a11dtwenty-nine be amended by strik- R. S. 3429, ing out all after the said number, and substituting therefor the follow- Am°“‘1°‘1· mg: “If any person shall forge or counterfeit, or cause or procure to be Counter-citing, forged or counterfeited, any stamp, die, plate, or other instrument, or °tgt to any part of any stamp, die, plate, or other instrument, which shall have ampS’ ° ' been provided, or may hereafter be provided, made, or used in pursuance of the provisions of tl1is chapter, or of any previous provisions of law on the S211I1C subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, upon any paper, or shall stamp or mark, or cause or procure