regulations of the Secretary of Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be removed for exportation under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of Treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer. Articles and materials so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the Secretary of Treasury may prescribe, into any bonded warehouse into which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge as aforesaid shall be received as a voucher for the manufacture of such articles. Any materials imported into the U. S. may, under such rules as the Secretary of Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their mark or otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bond or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufact

urer.

SEC. 11. All persons are prohibited from importing into the U. S., from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever, for the prevention of conception or for causing unlawful abortion. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as prescribed in the following section, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the package were inclosed there without the know]edge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section.

SEC. 12. That whoever, being an officer, agent, or employee of the government of the U. S., shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than $5,000, or by imprisonment at hard labor for not more than 10 yrs., or both.

SEC. 13. That any judge of any district or circuit court of the U. S., within the proper district, before whom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief setting forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the marshal or any

deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error.

SEC. 14. That machinery for repair may be imported into the U. S. without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired; and the Secretary of Treasury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.

SEC. 15. That the produce of the forests of the State of Maine upon the Saint Johns River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole, or in part, which is now admitted into the ports of the U. S. free of duty, shall continue to be so admitted under such regulations as the Secretary of Treasury shall from to time prescribe.

SEC. 16. That the produce of the forests of the State of Maine upon the St. Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, shall be admitted into the ports of the U. S. free of duty, under such regulations as the Secretary of Treasury shall from time to time prescribe.

SEC. 17. That a discriminating duty of 10% ad val., in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the U. S.; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the U. S., entitled, by treaty, or any act of Congress, to be entered in the ports of the U. S. on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of U. S.

SEC. 18. That no goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the U. S. from any foreign port or place, except in vessels of the U. S. or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture, or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the U. S.; and such goods, wares, or merchandise, ship or vessel, and cargo shall be liable to be seized, prosecuted, and condemned, in like manner and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the U. S. by the several revenue laws.

SEC. 19. That the preceding section shall not apply to vessels or goods, wares. or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the U. S.

SEC. 20. That the importation of neat cattle and the hides of neat cattle from any foreign country into the U. S. is prohibited: Provided. That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever Secretary of Treasury shall officially determine, and giye public notice thereof that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the U. S.; and the Secretary of Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as therein provided, and to send copies thereof to the proper officers in the U. S., and to such officers or agents of the U. S. in foreign countries as he shall judge necessary.

SEC. 21. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding $500, or imprisoned not exceeding 1 yr., or both, in the discretion of the court.

SEC. 22. That upon the re-importation of articles

once exported of the growth, product, or manufacture of the U. S., upon which no internal tax has been assessed or paid, or upon which such tax has been paid or refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported.

SEC. 23. That whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the U. S., and within its limits, for the period of 2 yrs., and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house; but under such regulations as the Secretary of Treasury may prescribe.

SEC. 24. That the works of manufacturers engaged in smelting or refining metals in the U. S. may be designated as bonded warehouses under such regulations as the Secretary of Treasury may prescribe: Provided, That such manufacturers shall first give satisfactory bonds to Secretary of Treasury. Metals in any crude form requiring smelting or refining to make them readily available in the arts, imported into the U. S. to be smelted or refined and intended to be exported in a refined but unmanufactured state, shall, under such rules as the Secretary of Treasury may prescribe and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which it has been imported, or from the bonded warehouse in which the same may be into the bonded warehouse in which such smelting and refining may be carried on, for the purpose of being smelted and refined without payment of duties thereon, and may there be smelted and refined, together with other metals of home or foreign production: Provided, That each day a quantity of refined metal equal to the amount of imported metal refined that day shall be set aside, and such metal so set aside shall not be taken from said works excet for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of inportation, and the name of vessel or vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed under such regulations as the Secretary of Treasury may prescribe to any other bonded warehouse, or upon entry for and payment of duties for domestic consumption. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs to be appointed by the Secretary of Treasury, and at the expense of the manufacturer.

SEC. 25. That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the U.S., there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less 1% of such duties: Provide, That when the articles exported are made in part from don estic materials, the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall in all cases where drawback of duties paid on such materials is claimed be identified, the quantity of such materials used and the amount of dut'es paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the U. S. and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either, or to the person to whom such manufacture, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of Treasury shall prescribe,

Internal Revenue.

SEC. 26. That on and after May 1, 1891, all special taxes imposed by the laws now in force, upon dealers in leaf tobacco, retail dealers in leaf tobacco, dealers in tobacco, manufacturers of tobac co, manufacturers of cigars and peddlers of tobacco

are hereby repealed. Every such dealer in leaf tobacco, retail dealer in leaf tobacco, manufacturer, and peddler shall, however, register with the col lector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on, the same as though the tax had not been repealed, and a tailure to register as herein required shall subject such person to a penalty of $50.

SEC. 27. That all provisions of the statutes imposing restrictions of any kind whatsoever upon farmers and growers of tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales, are hereby repealed: 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 officer or agent a true and complete statement, verified by cath, of all 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 wilfully 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 $500.

SEC. 28. That Sec. 3,381 of the Revised Statutes be and the same is hereby amended by striking out all after the said number and substituting therefor the following:

"Every peddler of tobacco, before commencing, or, if he has already commenced, before continuing to peddle tobacco, shall furnish to the collector of his district a statement accurately setting forth the place of his residence, and, if in a city the street and number of the street where he resides, the State or States through which he proposes to travel; also whether he proposes to sell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. He shall also give a bond in the sum of $500, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on tobacco, snuff, or cigars; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internal revenue stamps which have never before been used."

SEC. 29. That Sec. 3,383, Revised Statutes, as amended by Sec. 15 of the act of March 1, 1879, be and the same is hereby amended by striking out all of said section and substituting in lieu thereof the following:

"Every peddler of tobacco shall obtain a certificate from the collector of his collection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bond; and shall on demand of any officer of internal revenue produce and exhibit his certificate. And whenever any peddler refuses to exhibit his certificate, as aforesaid, on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle or basket, of any person so refusing: and the collector of the district in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling-house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bandle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal revenue laws relating to forfeitures. Any internal revenue agent may demand production of and inspect the collector's certificate for peddlers, and refusal or failure to produce the same, when so demanded, shall subject the party guilty thereof to a fine of not more than $500 and to imprisonment for not more than 12 months."

SEC. 30. That on and after the 1st day of January, 1891, the internal taxes on smoking and manufactured tobacco shall be 6c. b, and on snuff 6c. Ib.

SEC. 31. That Sec. 3,363 of the Revised Statutes be and hereby is amended by striking out all after said number and substituting the following:

"No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by

retail dealers from packages authorized by Sec. 3,362 of the Revised S. atutes; and every person who sells or offers for sale any snuff or any kind of manufactured tobacco not so put up in packages and stamped shall be fined not less than $500 nor more than $5,000, and imprisoned not less than 6 months nor more than 2 years "

SEC. 32. That Sec. 3,392 or the Revised Statutes, as amended by Sec. 16 of the act of March 1.1879, be and the same hereby is amended to read as tollows:

"All cigars shall be packed in boxes not before used for that purpose, containing respectively 25, 50, 100, 200, 250, or 500 cigars each; Providea, how ever, That manufacturers of cigars shall be permitted to pack in boxes not before used for that purpose cigars not to exceed 13 nor less than 12 in number, to be used as sample boxes; and every person who sells or offers for sale, or delivers or offers to deliver, any cigai s in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box res ectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than $1,000 and be imprisoned not more than 2 years: Provided. That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law: And pr vided further. That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him, and sells or removes for consumption or use, in packages or parcels containing 10, 20, 50 or 100 cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the customhouse before they are withdrawn therefiom."

SEC. 33. That Sec. 3,357 of the Revised Statutes as amended by Sec. 2 of the act of June 9, 1880, be and the same is amended by striking out all after the number and inserting in lieu thereof the following:

"Every collector shall keep a record, in a book or bo ks provided for that purpose, to be open to the inspe tion of only the proper officers of internal. revenue, including deputy collectors and internal revenue agents, of the name and residence of eve y person engaged in the manufacture of tobacco or snuff 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 manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns; and he shall cause the several manufa tories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue." SEC. 34. That Sec. 3,389 of the Revised Statutes, as amended by Sec. 16 or the act of March 1, 1879, be and the same is hereby amended so as to read as follows:

Every collector shall keep a record, in a book provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal revenue agents, of the name and residence 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 manufacturer, an abstract of his inventory and monthly returns; and he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed,"

SEC. 35. That Sec. 3,387 of the Revised Statutes, as amended by Sec 16 of the act of March 1, 1879, be and the same is hereby amended by striking from the said section the following words, viz.: "five hundred dollars, with an additional one hundred dollars for each person proposed to be employed by him in making cigars," and inserting in lieu of the words so stricken out the words "one hundred dollars."

SEC. 36. That an internal revenue tax of $10 Ib shall be levied and collected upon all opium manufactured in the U. S. for smoking purposes: and no person shall engage in such manufacture who is not a citizen of the U. S. and who has not given the

bond required by the Commissioner of Internal Rev

enue

SEC. 37. That every manufacturer of such opium shall file with the collector of internal revenue of the district in which his manurac ory is located such notices, inventories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal hevenue, with the approval of the Secretary of Treasu y, may, by regulation, require. But the b nd required by such manufacturer shall be with su eties satis a tory to the collec.or of internal revenue and in a penal sum or not less than $5,000; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instructions of the Commissioner of Internal Revenue.

SEC 38. That all prepared smoking opium imported into the U. S shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the U. S. for smoking purposes, before being removed from the place of manufacture, whether for consumption or stor age, shall be duly stamped in such permanent manner as to denote the payment of the internal revenue tax thereon.

SEC. 39. That the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, cance ation, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to s.amps provided for by the preceding section.

SEC. 40. That a penalty of not more than $1,000, or imprisonment not more than 1 yr., or both in the discretion of the court, shall be imposed for each and every violation of the preceding sections relating to opium by any person or persons; and all prepared smoking opiuin wherever found within the U. S. without stamps required by this act shall be forfeited.

SEC. 41. That wholesale dealers in oleomargarine shall keep such books and render such returns in relation thereto as the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury, may, by regulation, require, and such books shall be open at all times to the inspection of any internal revenue officer or agent.

SEC. 42. That any producer of pure sweet wines, who is also a distiller, authorized to separate from fermented grape-juice, under internal revenue laws, wine spirits, may use, free of tax, in the preparation of such sweet wines, under such regulations and after filing of such notices and bonds, together with the keeping of such records and the rendition of such reports as to materials and products, as the Cmmissioner of Internal Revenue, with the approval of the Secretary of Treasury, may prescribe, so much of such wine spirits so separated by him as may be necessary to forti'y the wine for the preservation of the saccharine matter contained therein: Provided, That the wine spirits so used free of tax shall not be in excess of the amount required to introduce into such sweet wines in alcoholic strength equal to 14% of the volume of such wines after such use: Provided further, That such wine containing after such fortification more than 24% of alcohol, as defined by Sec. 3,249 of the Revised Statutes, shall be forfeited to the U. S.: Provided further, That such use of wine spirits free from tax shall be confined to the months of August, September, October, November, December, January, February, March, and April of each yr. The Commissioner of Internal Revenue, in determining the liability of any distiller of fermented grape-juice to assessment under Sec. 3,309 of the Revised Statutes, is authorized to allow such distiller credit in his computation for the wine spirits used by him in preparing sweet winè under the provisions of this section.

SEC. 43. That the wine spirits mentioned in Sec. 53 of this act is the product resulting from the distillation of fermented grape-juice, and shall be held to include the product commonly known as grape brandy; and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape-juice only, and shall contain no other substance of any kind whatever introduced before, at the time of or after fermentation, and such sweet wine shall contain not less than 4% of saccharine matter, which saccharine strength may be determined by testing, with Balling's saccharometer or must-scale, such sweet wine, after the evaporation of the spirit contained there'n, and restoring the sample tested to original volume by addition of water.

SEC. 44. That any person who shall use wine spirits, as defined by Sec. 54 of this act, or other

spirits on which the internal revenue tax has not been paid, otherwise than within the limitations set forth in Sec. 55 of this act, and in accordance with the regulations made pursuant to this act, shall be liable to a penalty of double the amount of the tax on the wine spirits or other spirits so unlawfully used. Whenever it is impracticable in any case to ascertain the quantity of wine spirits or other spirits that have been used in violation of this act in mixtures with any wines, all alcohol contained in such unlawful mixtures of wine with wine spirits or other spirits in excess of 10% shall be held to be unlawfully used: Provided, however, That if water bas been added to such unlawful mixtures, either before, at the time of, or after such unlawful use of wine spirits or other spirits, all the alcohol contained therein shall be considered to have been unlawfully used. In reference to alcoholic strength of wines and mixtures of wines with spirits in this act, the measurement is intended to be according to volume and not according to weight.

SEC. 45. That under such regulations and official supervision, and upon the execution of such entries and the giving of such bonds, bills of lading, and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury, shall prescripe, any producer of pure sweet wines as defined by this act may withdraw wine spirits from any special bonded warehouse free of tax, in original packages, in any quantity not less than 80 wine galls, and may use so much of the same as may be required by him, under such regulations, and after the filing of such notices and bonds, and the keeping of such records, and the rendition of such reports as to materials and products and the disposition of the same as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, in fortifying the pure sweet wines made by him, and for no other purpose, in accordance with the limitations and provisions as to uses, amount to be used, and period for using the same set forth in Sec. 53 of this act; and the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury, is authorized, whenever he shall deem it to be necessary for the prevention of violations of this law, to prescribe that wine spirits withdrawn under this section shall not be used to fortify wines except at a certain discance prescribed by him from any distillery, rectifying house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so fortified, and that in the building in which such fortification of wines is practiced no wines or spirits other than those permitted by his regulation shall be stored. The use of wine spirits free of tax for the fortification of sweet wines under this act shall be begun and completed at the vineyard of the winegrower where the grapes are crushed and the grapejuice is expressed and fermented, such use to be under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury; and the Commissioner of Internal Revenue shall provide by regulations the time within which wines so fortified with the wine spirits so withdrawn may be subject to inspection, and for final accounting for the use of such wine spirits and for re-warehousing or for payment of the tax on any portion of such wine spirits which remain not used in fortifying pure sweet wines.

SEC. 46 That wine spirits may be withdrawn from special bonded warehouses at the instance of any person desiring to use the same to fortify any wines, in accordance with commercial demands of foreign markets, when such wines are intended for exportation, without the payment of tax on the amount of wine spirits used in such fortification, under such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security to prevent the use of such wine spirits free of tax or otherwise than in the fortification of wine intended for exportation, and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury; and all of the provisions of law governing the exportation of distilled spirits free of tax, so far as applicable, shall apply to the withdrawal and use of wine spirits and the exportation of the same in accordance with this section; and the Commissioner of Internal Revenue is authorized, subject to approval by the Secretary of Treasury, to prescribe that wine spirits intended for the fortification of wines under this section shall not be introduced into such wines

except under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall athx such stamps and seals to the package containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of Treasury. Whenever such wine spirits are withdrawn as provided herein for the ortification of wines intended for expertation by sea they shall be introduced in to such wines only after removal from storage and arrival alongside of the vessel which is to transport the same; and whenever transportation of such wines is to be effected by land carriage the Commissioner of internal Revenue, with the approval of the Secretary of Treasury, shall prescribe such regulations as to sealing packages and vehicles containing the same, and as to the supervision of transportation from the point of departure, which point shall be determined as the place where such wine spirits may be introduced into such wines, to the point of destination as may be necessary to insure the due exportation of such fortified wines.

SEC. 47. That all provisions of law relating to the re-importation of any goods of domestic growth or manufacture which were originally liable to an internal revenue tax shall be, as far as applicable, enforced against any domestic wines sought to be reimported; and duty shall be levied and collected upon the same when re-imported, as an original importation.

SEC. 48. That any person using wine spirits or other spirits which have not been tax-paid in fortifying wine otherwise than as provided for shall be guilty of a misdemeanor, and shall, on conviction thereof, be punished for each offense by a fine of not more than $2,000, and for every offense other than the first also by imprisonment for not more than 1 yr.

SEC. 49. That wine spirits used in fortifying wines may be recovered from such wine only on the premises of a duly authorized grape brandy distiller; and for the purpose of such recovery wines so fortified may be received as material on the premises of such a distiller, on the special permit of the collector of internal revenue in whose district the distillery is located; and the distiller will be held to pay the tax on a product from such wines as will include both the alcoholic strength therein produced by the fermentation of the grape-juice and that obtained from the added distilled spirits. SEC. 50. That on and after the day when this act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to no other duty upon the entry or the withdrawal thereof than if the same were imported respectively after that day: Provided, That any imported merchandise deposited in bond in any public or private bonded warehouse having been so de. posited prior to the 1st day of October, 1890, may be withdrawn for consumption at any time prior to February 1, 1891, upon the payment of duties at the rates in force prior to the passage of this act: Provided further, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse said duties shall be levied and collected upon the weight of such merchandise at the time of its withdrawal.

SEC. 51. That all goods, wares, articles, and merchandise manufactured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the U. S., and the importation thereof is hereby prohibited, and the Secretary of Treasury is authorized to prescribe such regulations as may be necessary for the enforcement of this provision.

SEC. 52. That the value of foreign coin as expressed in the money of account of the U. S. shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Sectetary of Treasury im mediately after the passage of this act, and thereEfter quarterly on the 1st day of January, April, Jaly and October in each year.

SEC. 53. That all special taxes shall become due on the 1st day of July, 1891, and on the 1st day of July in each yr. thereafter, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 yr.; and in the latter case it shall be reckoned proportionately from the first day of the month in which the liability to a special tax commenced to the 1st day of July following. Special tax stamps may be issued for the months of May and June, 1891, upon

payment of the amount of tax reckoned proportionately under the laws now in force, and such stamps which have been or may be issued for the period ending April 30, 1890, may, upon payment of onesixth of the amount required to be paid for such stamps for 1 yr., be extended until July 1, 1891, under such regulations as may be prescribed by the Commissioner of Internal Revenue. And it shall be the duty of special tax payers to render their returns to the deputy collector at such times within the calendar month in which the special tax liability commenced as shall enable him to receive such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided for in Sec. 3,176 of the Revised Statutes.

SEC. 54. That Sec. 20 of the act entitled "An act to simplify the laws in relation to the collection of revenues," approved June 10, 1890, is hereby amended to read as follows:

"SEC. 20. That any merchandise deposited in bond in any public or private bonded warehouse may be withdrawn for consumption within 3 yrs. from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles."

COMPOUND COLORS.

The following list gives the colors used in producing the various tints named:

Straw color-White and chrome yellow, white and lemon yellow and a stain of raw umber.

Cream color-White, chrome or lemon yellow and red, or white and yellow ochre.

Light buff and deep buff are composed of white, yellow ochre and red. These colors are properly pale shades of pale orange.

Salmon color is composed of white, yellow and vermilion, Venetian or light red. Lake added imparts depth and richness.

Orange-Equal parts of yellow and red, as lemon, chrome and vermilion. Deeper hues may be made by using the darker yellows and reds.

Gold Color-White, chrome yellow, Indian red and raw umber.

Flesh color-White and Indian red; white, red and yellow.

Canary color-White and chrome or lemon yellow.

Gray-White and black.

Colored grays-White, black and red, yellow or blue.

Pea green-White and chrome; white and milori green; white and emerald or verdigris green; white, blue and yellow.

Lead color-White, blue and a small proportion of black.

SEC. 55. That all laws and parts of laws inconsistent with this act are hereby repealed: Provided, however, That the repeal of existing laws, or modifications thereof, embraced in this act shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause beiore 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 modification had not been made.

Any offenses committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in, or changed, modified, or repealed by this act, may be prosecuted and 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 offenses, or for the recovery of penalties or forfeitures, embraced in, or modified, changed, or repealed by this act, shall not be affected thereby, and all suits, proceedings, or prosecutions, whether civil or criminal, for 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.

Approved October 1, 1890.

Tan color--Burnt sienna, yellow and raw umber.

Pearl color-White, black and red.

Stone color-White, yellow and umber; black,

umber and yellow.

Citron-Green and orange.

Olive-Green and purple.

Russet-Orange and purple.

Chocolate-Black and Spanish brown.

London smoke-Burnt umber, yellow, white and red; Vandyke brown, yellow, white and lake. Lilac-White, carmine and ultramarine blue. Purple-Ultramarine blue, carmine and white. Violet-Red and blue, equal parts.

Wine color-Purple, lake and ultramarine blue; lake, blue and black.

Rich browns-Burnt sienna, yellow and lake; Dutch pink, burnt umber and vermilion; Dutch pink, umber, yellow and vermilion or lake; Vandyke brown, burnt sienna and lake.

Bottle green-Prussian blue, yellow and black. Sea green-Yellow, blue and raw umber; all other body greens are composed of blue and yellow or black and yellow, and they will be light, medium or dark, according to the proportions used.

Broken green-A green that has a tinge of red, burnt sienna or umber.

Maroon-Carmine, yellow and burnt umber; crimson-lake and burnt umber.

Plum color-Lake, blue and black.

Total..