350 FORTY-FIFTH 'CONGRESS. Sess. III. Ch. i25. 1879. to be stamped or marked, any paper, with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp, die, plate, or other instrmnent, lis aioresaid, with intent to Elglfranitlftlie Lipited States of any of the taxes ere ny impose , or any par ereo ; or 1 any Selling, etc. person shall utter, or sell, or expose to sale, {lll}` paper article, or thing, having thereupon the impression of any such counteiifeited St{lll]]),t(éll€, ilate or other instrument or any part of any stamp, ie, p atc, or o 1er instrdment, or any such forged, counterfeited or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, Using, etc, counterfeited, or resembled ; or if any person shall knowingly use or permit the use of any stamp. die, plate, or other instrument which slliill have been so rovided, lllfltlé, or used, as aforesaid, with intent to e- Mutilating, etc. fraud the Unidrd States; or if any person shall fraudulently cut, tear, or remove or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument. which shall have been provided, made, or used i11 pursuance of this chapter, or of any previous provisions of law on the same subiects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed, to, with, or upon any paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, R11}` adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed W BMD t from any other paper, or any instrument or writing charged or chargea g, e c . _ . able with any of the taxes imposed by law; or if any person shall willfully remove or cause to be removed, alter or cause to be altered, the cancelling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed fl`Ol'll any article, paper, instrmnent, or writing, then, penalty_ and in every such case, every person so oflending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps, and the articles upon which they are placed, and be punished by une not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not ex- E vid enc e or ceeding five years, or both, at the discretion of the court. And the tact washing, etc. that any adhesive stamp so bought, sold, offered for sale, used, or had i11 possession as aforesaid, has l)€Bll washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima-facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing, charged with taxes imposed by law, in violation of the provisions of this section.” R. S. 3441, That section thirty-four hundred and forty-one be amended by strik- A¤1€¤d¤d~ ing out all after the said 11u1nber, and substituting therefor the following: Export draw- *‘ There shall be an allowance of drawback 011 fermented liquors and b=¤‘k· on all articles mentioned in Schedule A, on which any internal tax shall have been paid, except lucifer or friction matches, ci gar-lights, and waxtapers, equal in amount to the tax paid thereon, and no more, when ex- Payrnenf. ported, to 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 ppmw, duties not otherwise appropriated: Provided, That no allowance of ` drawback shall be made for any such articles exported prior to March Evidence. thirty-first, eighteen hundred and sixty-eight. The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the-
