FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. 569 only as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe: Provided, That farmers and Pmkvv- _ growers of tobacco who sell leaf tobacco of their own growth and rais- ci.€'.i§.i°?°” “°t "‘" ing shall not be regarded as manufacturers of tobacco; and so much of 0§f:g*¤l **1*** W- section three thousand two hundred and forty-four of the Revised pn. sm. zen, p. Statutes of the United States, and Acts amendatory thereof, as are in 62:{;j§“‘§§"}ff,,,, conflict with this Act are hereby repealed: Provided further, That sec- Stnicnmirs im re tion twenty-seven, chapter twelve hundred and forty-lbur, page eight `*"$’,$`l§§°',’§{%§'§Y'°" hundred and sixty-three, volume one, of Supplement to the Revised ` Statutes of the United States, be amended by striking out all after the word “ repealed/’ in line five of said section, as follows: “Provided, however, That it shall be the duty of every farmer or planter producing and selling leaf tobacco, on demand of any internal-revenue officer or other authorized agent of the Treasury Department, to furnish said omcer or agent a true and complete statement, verified by oath, of all of his sales of leaf tobacco, the number of hogsheads, cases, or pounds, with the name and residence, in each instance, of the person to whom sold and the place to which it is shipped; and every farmer or planter who willfully refuses to furnish such information, or who knowingly makes false statements as to any of the facts aforesaid, shall be guilty of a misdemeanor and shall be liable to a penalty not exceeding live n. s., ssc. sam, p. hundred dollars." That section thirty-three hundred and sixty-one of °"· '°P°¤M- the Revised Statutes is hereby repealed. Sec. 70. That the Act of June twentieth, eighteen hundred and $*;g*·;g¤-¤¤g¤w¤d¤- seventy-six (Nineteenth United States Statutes, page sixty), be‘p' ‘ amended by inserting after the words “ imported into the United States by such tlrm or partnership" the following: “Or for any other Extended to general purpose connected with the general transaction of business at any °‘“’“°““‘ custom·house." Sec. 71. That section three of an Act approved October first, ¤}';‘{"{:jg¤;£jg,¤¤;g; eighteen hundred and ninety, entitled “An Act to reduce the reve- mnvgoments mgsnsu. nue and equalize duties on imports, and for other purposes," is °"“·¥‘· °‘·· hereby repealed; but nothing herein contained shall be held to abrogate, or in any way affect, such reciprocal commercial arrangements as Exining ¤m·¤g¤· have been heretofore made and now exist between the United States “‘°““‘ and foreign countries, except where such arrangements are inconsistent with the provisions of this Act. Sec. 72. All Acts and parts of Acts inconsistent with the provisions G¤¤¤¤¤1 ¤¤1>¤¤1- of this Act are hereby repealed, but the repeal of existing laws or Pwd, _ d modilications thereof embraced in this Act shall not aiiect any act done, mg. il,`bE¤£T °° ' or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or P5•>·•¤¤r¢i¤,¤ ¤$¥¤¤¤•¤ liabilities incurred prior to the passage of this Act under any statute °° °r p"" °°° °' embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All Acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of ollenses or for the recovery of penalties or forteitures embraced in or modified, changed, or repealed by this Act shall not be aifected thereby; sms_ M__ ,0 M and all suits, proceedings, or prosecutions, whether civil or criminal, rmwrwdfor causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed: And provided further, mhiw mw, That nothing in this Act shall be construed to repeal the provisions of f,.,.,. mh, section three thousand and fltty-eight of the Revised Statutes as 58}- S·· ·¤·=· ”°5°· v- amended by the Act approved February twenty-third, eighteen hun- v.»1.z4,p.4is. dred and eightyseven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon.
