commenced, for any such seizure or act, that the same was made or done under an order of the President, or in virtue of an order, written or verbal, general or special, made by the Secretary of War, or by any military officer of the United States holding the command of the department, district, or place within which such seizure or act was done or committed. These provisions allow the defence to be made in the civil or criminal courts of a State, but an election is given to the defendant to remove the suit or prosecution into the circuit court of the United States for the district where the suit is pending, and this right of removal may be exercised at the first appearance of the defendant to the suit or prosecution in a State court, or at any stage of the case before the jury is empanelled; but, if then omitted, either party may remove the case, after final judgment, by appeal, into the circuit court as aforesaid. If, as in the case of Morey, bail has been required of the defendant in the State court, he is, by the fifth section of the act of 1863, to give good and sufficient security for entering bail in the circuit court. It is further provided by the fourth section of the act of 1866, that if the State court shall, notwithstanding the performance of all things required for the removal of the case to the circuit court aforesaid, proceed further in the cause or prosecution, then all further proceedings in the State court shall be void and of none effect. I am of opinion that the right of removal given by the third and fourth sections of the act of 1866 attaches upon the filing of the petition, verified by affidavit, according to the fifth section of the act of 1863, without giving the surety for filing copies of the papers in the circuit court of the United States, and (where bail has been given in the State court) without giving surety for the appearance of the defendant in the circuit court, and entering bail in that court. The surety for filing the papers is expressly waived. By the third section of the act of 1866 it is provided that, "on the filing of the petition, verified as provided in the said fifth section, [of the act of 1863,] the further proceedings in the State court shall cease, and not be resumed until a certificate, under the seal of the circuit court of the United States, stating that the petitioner has failed to file copies in the said circuit court, at the next term, is produced." These statutory provisions afford complete relief in the case stated. Under instructions issued heretofore from your department, a great number of similar suits and prosecutions, brought in State courts of Kentucky against loyal persons and officers in that State for similar acts and seizures, have been, before and after judgments in the State courts, removed to the proper circuit court of the United States in Kentucky, and have, in every instance hitherto, availed as a complete defence. The papers accompanying your letter contain copies of the orders under which Morey acted, and are sufficient for his defence in the State court, or to authorize the removal of the case into the circuit court, and for his defence in that court. I would, therefore, advise that instructions be sent to the officer in command at Vicksburg to furnish for the use of Morey the documents or orders under which he acted, and to see that his case is properly defended. I have the honor to be, very respectfully, your obedient servant, Hon. EDWIN M. STANTON, HENRY STANBERY, Secretary of War. CONGRESS . Doc DRAWBACK REGULATIONS, &c. LETTER FROM THE SECRETARY OF THE TREASURY, IN ANSWER TO A resolution of the House of January 15, transmitting copies of all drawback regulations prescribed under the internal revenue law. JANUARY 18, 1867.-Referred to the Committee of Ways and Means and ordered to be printed. TREASURY DEPARTMENT, SIR: In compliance with a resolution of the House of Representatives, adopted on January 15, I herewith transmit copies of all drawback regulations which have been prescribed under the internal revenue law. The resolution, as transmitted to me, calls for all rules and regulations adopted under direction of the Secretary of the Treasury, prescribing acts to be done and evidence to be furnished by exporters of American manufacture to entitle them to "the allowance and drawback prescribed by the 297th section of the internal revenue act." There is a manifest error, either in the drafting or the copying of the resolu tion, as there is no "297th section" in any internal revenue act, or authorized compilation of such acts. The enclosed circulars, however, are all that have been issued relating to any branch of internal revenue drawback. It will be observed from the indorsements that several of them are no longer in force. Yours, respectfully, Hon. S. COLFAX, Speaker of the House of Representatives. H. McCULLOCH, Secretary of the Treasury. TREASURY DEPARTMENT, October 1, 1863. The following regulations, prepared by this department, are transmitted for the information and government of officers of the customs, and of officers of internal revenue. These regulations are to be enforced on and after the 15th day of October At all next, at the ports of Boston, New York, Philadelphia, and Baltimore. other ports of the United States the regulations prescribed in decision No. 64 of the Commissioner of Internal Revenue on this subject are to be enforced. S. P. CHASE, Secretary of the Treasury. Amended circular instructions to collectors and other officers of the customs, and to assessors and collectors of internal revenue, in reference to allowance or drawback on duties paid, and the remission of duties, or the cancellation of the bonds, where merchandise is removed from the place where manufactured or produced under bond for the purpose of exportation. I. In reference to allowance or drawback of internal revenue duties paid. Section 116 of the act to provide internal revenue is as follows: And be it further enacted, That from and after the date on which this act takes effect, there shall be an allowance or drawback on all articles on which any internal duty or tax shall have been paid, except raw or unmanufactured cotton, equal in amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid to be furnished to the satisfaction of the Commissioner of Internal Revenue, by such person or persons as shall claim the allowance or drawback, and the amount to be ascer tained under such regulations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury; and the same shall 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 duties not otherwise appropriated: Provided, That no allowance or drawback shall be made or had for any amount claimed or due less than $20, anything in this act to the contrary notwithstanding: And provided further, That any certificate of drawback for goods exported, issued in pursuance of the provisions of this act, may, under such regulations as may be prescribed by the Secretary of the Treasury, be received by the collector or his deputy in the payment of duties under this act; and the Secretary of the Treasury may make such regulations with regard to the form of said certificates, and the issuing thereof, as in his judgment may be necessary: And provided further, That in computing the allowance or drawback upon articles manufactured exclusively of cotton, when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a drawback of five mills per pound upon such articles, in all cases where the duty imposed by this act upon the cotton used in the manufacture thereof has been previously paid; the amount of said allowance to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. Section 35 of the act to amend the act of July 1, 1862, approved March 3' 1863, is as follows: SEC. 35. And be it further enacted, That the evidence of exportation to entitle to benefit of drawback under the act to provide internal revenue, to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter t› benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as the Secretary of the Treasury may prescribe; that the bureau in charge of exports for the benefit of drawback NOTE. Upon filing his entry, the exporter must, if possible, under the appropriate headings, give specific information on the several points indicated; if not possible at the time of entry, he may subsequently complete his papers in this particular, and, before the clearance of the vessel, must execute the required bond and take the required oath. Exporter's signature. under the acts as aforesaid, at the port of New York, (and at such other ports as the Secretary of the Treasury may designate,) shall have charge of the same under the act to which this act is an amendment; that the head of such bureau shall be invested with the authority and receive the emoluments of a deputy of the collector of customs; and that the said bureau shall, under the direction of the collector of customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned; the ascertaining and certifying such duties; the taking and cancellation of required bonds; the charge of all export entry papers for the benefit of drawback and officers' returns thereon, and of certificates in proof of the landing of such exports abroad: Provided, That nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures allowed by the laws before referred to. To entitle the exporter to the allowance or drawback provided for in the sections above quoted, he must, at least six hours previous to the putting or lading any of the articles intended to be exported by him for benefit of drawback on board any vessel or other conveyance for exportation, lodge with the collector of the customs for the district from which such exportation is to be made, an entry setting forth his intention to export such articles, and the marks, numbers, and a particular description of the same, with their quantity and value, and designating the manufacturer thereof, the place where deposited, the name of the vessel or other conveyance in or by which, and the port or place to which, the same is intended to be exported, and also describing in such entry when, where, by whom, to whom, and rate and amount of duty or tax paid. The entry will be in the following form: FORM A. DIRECT EXPORT OF MERCHANDISE FOR DRAWBACK, UNDER THE ACTS TO PROVIDE INTERNAL REVENUE. Entry of merchandise upon which duties or taxes have been paid, under the acts to provide internal revenue, intended to be exported by -, on board the master, for -, for the benefit of drawback under said acts. 186-. Marks. Nos. Number and specific description Quantity. Value. Where deposited. On the receipt of this entry, in triplicate, the collector shall examine, or, where there is a surveyor at his port, shall direct that officer to examine, by himself or deputy, the articles described in the entry, and ascertain whether the same be as stated, and, if so found, mark with some appropriate device or appendage each article or package thereof. The direction to the surveyor will be in the following form: FORM B. FOR DRAWBACK UNDER INTERNAL REVENUE ACTS. Collector's order to surveyor. PORT OF 186-. To the SURVEYOR: You will inspect, by yourself or deputy, the following described articles of merchandise, claimed to have been manufactured or produced in the United States. and upon which duty or tax is claimed to have been paid, under the acts to provide internal revenue, viz: Marks and numbers. Number and description of articles. Entered for exportation by and now deposited at package thereof, as required (Fees, 20 cents.) Inspector articles. in the -, master, for ; and if the same be found as represented, mark each article or by the regulations, and make report forthwith to this office. Collector. will inspect sample, if feasible, and mark the above described I certify that I have examined the merchandise described in the within order, viz: and find it to be samples taken. Inspector of Customs. SURVEYOR'S OFFICE, 186-. Samples of the merchandise specified in the within order have been examined, and it is found to be I certify that samples submitted for my inspection by the surveyor, as representing the merchandise described in the within order, are Appraiser. Upon this order the surveyor will make return according to the facts. On the receipt of the surveyor's return, the collector, if the articles be found to be entitled to drawback, shall transmit to the surveyor the entry lodged with him by the exporter, with direction to have the weight, gauge, measure, or count, as the case may require, of the said articles ascertained and returned, and the same laden for exportation. This direction, countersigned by the naval officer, where there is one, will be in the following form: FORM C. FOR DRAWBACKS UNDER INTERNAL REVENUE ACTS. Order for examination and shipment. PORT OF 186 To the SURVEYOR: You will examine the articles of merchandise described in the annexed entry; cause the weight, gauge, measure, or count (as the case may require) of the same to |
