FORTY·THIB.D CONGRESS. Sess. II. Ch. 36. 1875Q 309 importation of the articles enumerated and described in this section ‘ shall be exempt from duty, that is to say: glizirihe. . aliyggilphgr nic si ver. i “.' “' ·. smepleeksng anu handle—bolts. _ ,,§""""““‘ k ‘ “ g* Spursaud stilts used in the manufacture of earthen, stone, or crock- Spurs one stilts. ery ware. B _ Seed of the sugar—beet.= Mgzed °f agar SEO. 9. That barrels and grain-bags, the manufacture of the United Barrels andgrain- States, when exported filled with American products, or exported empty b“g"!· ““‘g1 ‘” °X‘ and returned filled, with foreign products, may be returned to the p°"mg’ °‘ United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury ; and the provisions of this section shall apply to and include shocks, when returned as barrels or boxes as aforesaid. Sec. 10. That where bullets and gunpowder, manufactured in the D*%Wb”·°k °’-‘ United States and put up in envelopes or shells in the form of cartridges, fu'f'Q°Q‘,,_'Ql5,d°f °°r` such envelope or shell being made wholly or in part of domestic mate- gw rials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under: Amb regulations as shall be prescribed by the Secretary of the Trea¤x§ Provided, That ten per centum on the amount of all drawbacks so Vllowed shall be retained for the use of the United States by the collectors paying such drawback respectively. Sec. 11. That the oaths now required to be taken by subordinate oaths ofeuternlofflcers of the customs may be taken before the collector of the cus- ¤¤¤¤ <>¤¤¤<>¤¤¤-¤¤i— . toms in the district in which they are appointed, or before any officer °‘£·hg$f°g:k;1h°”‘ authorized to administer oaths generally; and the oaths shall be ° ` taken in duplicate, one copy to be. transmitted to the Commissioner of Customs, and the other to be illed with the collector of customs for the district in which the officer appointed acts. And in default of taking such oath, or transmitting a certificate thereof, or filing the same with tho collector, the party failing shall forfeit and pay the sum of two Penalty. hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdictionyto the use of the United States. INTERNAL REVENUE. Sec. 12. That each collector of internal revenue shall be,authorized Deputy collectto appoint, by an instrument inwriting under his hand, 88 many depu- ers, uppoiutrueut, ties as he may think proper, to be by him compensated for their services; if *3 P ° ¤° M 1 °“» to revoke any such appointment, giving such notice thereof as the Com- °“ ' missioner of Internal Revenue may prescribe; and to require and accept bonds or other securities from such deputy; and actions upon such Amen on bond. bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States. Each such deputy shall have the like authority in every respect to collect the taxes ,,,,,1,0,.;,,,, 0,-dm levied or assessed within the portion of the district assigned to him uuee. which is, by law, vested in the collector himself· but each collector shall, in every respect, be responsible both to the United States and to 1g;,,,,,,,,,,,;,,,];,,,. of individuals, as the case may be, for all moneys collected, and for every collector. act done, or neglected to be done, by any of his deputies while acting as such. ’ Sec. 13. That there shall be further paid, after the account thereof A,1,,w,,w,, to has been rendered to and approved by the proper officers of the Treas- collector for ex— ury, to each collector, his necessary and reasonable charges for adver- P°¤<h¤¤¤>¤- tising, stationery, and blank books used in the pertbrmance of his oilieial duties,/and for postage actually paid on letters and documents received or sent and exclusively relating to official business ; but no such account shall be approved or allowed unless it states the date and the particular
