(contrusto FROM 11EST PAGE.] the district, without costs or expense to the United State's, satisfactory proof that such beer, lager tieer, ale, or porter, or such coal illuminating oil, refined. produced by the distillation of coal, asphaltum, shale, peat, petroleoum, rock oil, distilled spirits, cot ton, or woolen fabrics, was actually brew ed, manufactured, produced, or distilled prior to the first day of September, eigtheen hundred and sixty.two, as aforesaid: Pro vided, That, in addition to the fractional parte of a barrel - witowed in section fifty of the act to which this act is an amendment, fraetional parts of a barrel may he thirds and sixths, when the quantity therein con tatued is not greater than such fractional pert represents: Provided further, That from and after the voltage of this act, and until the first day of April, eighteen hun dred and sixty-four, there shall be paid on au beer, lager beer, ale porter, and other mower fermented liquors, by Whatever pine each liquors may be called, a duty only of sixty cents for each and every bar rel containing nor more than tbirty.one gallons, and at a like rate for any other quantity or for fractional parte of a barrel: eindprooided, /nether, That the Commision er of Internal Revenue is authorized to make rulmt_provid ingf or deductions on ac count of leakage, from the quantity of spir ituous liquosubject to taxation, under the act to wh h this act is an amendment, not exceedin five per oentum of the amount remedied for le, and said deductions shall be so adjusted in the different parts of the United- tiestes as ter be proportioned, as nearly as practicable, to the distances over which the manufacturer usually transports eistd liquors for the wholeeale thereof; and the owner of the aforesaid liquors snail be charged with and pay the expense of aecer taining the leakage. Sen. 13. And be it further enacted, That any brewer of ale, beer, lager beer, porter, or other malt liquors, shall_ be required to render accounts and make returns , on the first day of each and every month, and no oftener. And no breWer of ale, bear; lager beer, porter, or other malt liquors shall hereafter be required to keep a record or an account, or to , report or return the quan tities of grain or other vegetable produc , ttoue, or satier sueeuincee put into the mash-tub by him or his agent or superin lendeut ler the purpose of producing melt Ail .or a any taw to the contrary, notwittt standing sec 1:1 Arid be it further enacted, Thai every iecorp,, rated bank, or other bank le gally authorised to issue notes as circula tion, which shall neglect or omit to make dividends or additions to its surplus or con tingent funds as often as site in six months, shall, in lieu thereof; make returns, under oath, to the Commissioner of Inter nal Revenue, on the first days of January and July in each year, or within thirty days thereafter, et the amount of. profits which have accrued or been earned and re ceived by said bank during theme mouths pent preceding said first days of January and July; and, at the tame of making ouch returne r 'shall pay to the Commissioner of Internal Revenue a duty of three per cent. on ouch profits, and shall be subject to the provisions of the eighty-second section of the sot to which this is an addition: Pro vided, That the return for the first of Jan uary, eighteen hundred and sixty-three, shall be made within thirty days atter the passage of this sot. Bee. 1,5. And he it further enacted, That the several assessors shall, on the first Monday of May next, and on the first Monday of May in each succeeding year, direst and cause the several assistant as sessors to proceed through every part of their respective districts, and inquire after - and concerning all persons being within the assessment districts - where they respec tively reside, and liable to license duty -under the provisions of this act, or of the sot is which this is in ir addition, and assess such persons as in said acts is required. And all licensee so assessed shall continue in force until the first day of May next succeeding. And all licenses grsed after the first day of May in any year shall ex pire on the first day of May following, and anal be issued upon the payment ~of a ratable proportion of the whole amount of duty imposed for such license; and •eash license so granted shall be dated on the — firsti-day of the month in which it is issued Provided, That any person, firm, or corpo ration that on the first day of May next shall hold an unexpired license, shall be itemised 1 ratable proportion for the time between the expiration of the license and the first day of May, eighteen hundred and sixty-tour. • Bets 16. And be it further enacted, That is any collection district where, in the judgment of the Commissioner of Internal Revenue, the facilities for the procurement and distribution of stamped vellum, parch ment, or paper, and adhesive stamps, are or shall be izusuffieient, the Commissioner, as aforesaid, is authorized to furnish, sup plyiand deliver to the collector of any such district a suitable quantity or amount of stamped vellum, parchment, or paper, and adhesive stamps,without prepayment there for, and shall allow the highest rate of commissions to the collector allowed by law to any other parties purchasing the same, and may, in advance, require of any such collector a bond, with sufficient sure ties, to an amount equal to the value of any stamped vellum, parchment or paper, and adhesive stamps which may be,placed in his hands and remain unaccounted for, conditioned for the faithful return, when ever so required, of all quantities or amounts undisposed of, and for the payment monthly, of all quantities or amounts,sold or not, remaining on hand- And it shall be the duty of such collector to supply his de puties with, or sell to other parties within his district who may make applications therefor, stamped vellum, parchment, or . psper, and adhesive stamps upon the same terme snowed by law, or under the regula done of the Cosiiniesioner of internal Reve nue, who is herehy authortzed to make such other regulations, not insoumeteut betewi!h, for the security of the United States and ti ,- ; better accommodation of the prshile - itiselstion to the matters hereinbe fore mentioned, as he may judge necessary and expedient: Proevckd, That 'no ihetru• meat, docuthent, of Paper made, signed, or issued prior to the first day of June, Anno Domini eighteen hundred and sixty-three, without being' duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon shall, for that cantle, be deemed invalid and of no effect prozard .a That no instrument, document, writing, or paper, required by law to be stamped, signed, or issued,- without being • duly Bumped prior to the day aforesaid, or any copy thereof shall be admitted or used as evidence in any court until a legal stamp, or stamps, denoting the amount of duty charged thereon, shalt have been af fixed thereto or used thereon, and the in itials of the persons using or affixing the same, together with the date when theeame is so used or affixed, shell have been placed thereon by such person. And the person desiring to use any emelt instrument, doc ument, writing; or paper as evidence, or his agent or attorney is authorized in the presence of the court to stamp the same ae heretofore provided by law. Bee. 17. And be it further enacted; That in addition to the compensation now al lowed to collectors for their services, and that of their deputies, there shall be allow ed their necessary and reasonable charges for postage actually paid on letters and documents received or sent and exclusive ly relating to official business ; and in cal culating the commissions of collectors of internal revenue in districts whence distill ed spirits are: shipped to , be sold In other districts in pwrstmetarof the provisions of the act,to Whihh thfs r act is an amendment, the amount ofluties due on the quantity of spirits so shipped shall be added to the priaeipal-emwhich the commissions of inch collectors are oattiulati,l, and a correspond log amount" shall - 'fie deducted - from the - prinelparamm on - whler - ttilittiona of the oolleatorsan the. &striate . to which of 1:17; collector shall exceed ten thousand dollars in the aggregate, or more than five thou sand dollars exclusive of the expenses of administering the office. Section 18. And be it farther enacted, That it than be the duty of the Commis sioner of Internal Revenue topay. over to the Treasurer of the United States month ly, or oftener it required by tie Secretary of the Treasury, all public rudneys which may come into his hands or ptissession, fur which the Treasurer shalt give proper re ceipts and keep a faithful account, and at the end of each month the Commissioner, ad aforesaid, shall render true and faithful accounts of.all public moneys received or paid out, or paid to the Treasurer of the United States, exhibiting proper vouchers therefor, scathe fatale shall bereceived and examined by :the Fifth Auditor of the Treasury, who' shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the First Comptroller for his decision thereon ; and the Commissioner, as aforesaid, when such accounts are settled as herein provid e ed for, shall transmit a copy thereof to the Secretary orate Treasury. lie shall at all limed submit to-the Secretary of the Treas ury and the Comptroller, or either of them, tse inspection of moneys in hie hands, and shall, prior to the entering upon the duties of his office, execute a bond, with sufficient sureties, to be approved by the Secretary of the Treasury and by the First Comp troller, in a sum of not less than one hun dred thousand dollare,payable to the United States, conditioned that said Commissioner shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in obedience to law and in compliance with the order or regulations of vie Secretary of the Treasury, all public moneys which may come into his hands or possession, and for the safekeeping and faithful account of all stamps, adhesive stamps, or vellum, parchment or paper bear ing a stamp denoting any duty thereon ; which bond shall be filed in the office of the First Comptroller of the Treasury, and such Commissioner shall, from time to time, re new, strengthen, and increase his official bond as the Secretary of the Treasury may d treat. Sec. 19. And be it further enacted, That the President ehall appoint in the depart ment of the Treasury, by and with the advice and consent of the Senate, a compe tent person, who shall be called the Deputy Commissioner of Internal Revenue, wan andual salary of twenty-five hundred dollars, who shall be charged with euchdu- ties in the Bureau of internal Revenue as may be prescribed by the 6ecretary of the Treasury, or as may be required by law, and who sbalL act as Commissioner of in ternal Revenue in the absence of that offi cer, and exercise the privilege of franking ail letters and dccument4 pertaining to the office of Internal Revenue. See. 20. 'And be it further enacted, That the Secretary of the Treasury may appoint not exceeding three revenue agenti, whose duties shali be, under the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the revenue who shall ba loud such compensation as the Secretary or the Treasury may deem just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as aro other expenses f'Jr . collecting the revenue. Sec. 21. And be ti further enacted, That the President of the United States be 3.1 he is hereby authorised to appoint, by and with the advice and consent of the Senate, a competent Orson, who shall be called she cashier of internal duties, with a salary of twenty.tive hundred dollars, who shall have charge of the moneys received in the office of the Commissioner of Internal Rev enue, and shall perform such duties as may be assigned to his office by said Commis. sinner, under the regulations of the Secre tary of the Treasury: and before entering upon him duties as cashier he shall give a 1 bond with sufficient sureties, to be approv ed by the Secretary of the Treasury and by the Solicitor, that he will faithfully account for all the moneys, or other articles of vat- us, belonging to the United States, which may come into his hands, and perform all the duties enjoined upon his office, accor ding to law and regulations, as aloresaid; which bond shall be deposited with the First Comptroller of the Treasury. Sec. 22. And be it iurther enacted, That in lieu of the pay allowed by law, the sev eral assessors, from the date of their ap pointment, shall be allowed and paid a salary of fifteen hundred dollars per annum, payable quarterly, and in addition thereto, where the receipts of the collection district shall exceed the sum of two hundred thou sand dollars, and shall not exceed the sum of foarhundred thousand dollars annually, one-half of one per centum upon the excess of receipts over two hundred thousand dollars; where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed eight hundred thousand, one•fourth of one per centum upon the excess of receipts over four hun dred thousand dollars; where the receipts shall exceed eight hundred thousand dol lars one-tenth of one per centum upon such excess; but the salary of no assessor shall in any case exceed the sum of three thou sand; dollars. And the several assessors shall be allowed and paid the sums actually expended for office rent, not exceeding the rate of five hundred dollars per annum. The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to allow each as sessor such clerks as he may deem neces sary for the proper transaction of business, and to fix their compensation. Such as sessors shall also be allowed their neces sary and reasonable charges for postage actually paid on letters and documents received or sent, and exclusively relating to official business, and for stationery and blank books used in the execution of their duties and the compensation herein speci fied shall be in full for all expenses not otherwise particularly authorized. And assistant a,seesors shall, in addition to pay and charges allowed by law, also be allowed their necessary and reasonable charges for postage actually paid on letters and docu ments received or sent, and exclusively relating to official business: Provided, That the Secretary of the Treasury shall tie and he is hereby authorized to fiX such addi tional rates of compensation to be made to assessors and assistant - assessors in the States of California and Oregon, and the Territories, as may appear to him to be just and equitable in consequence of the greater cast of living and traveling in those States and Territories, and as may, in hie judg ment, Do necessary to secure the services of competent and efficient men ; Provided, further, That the rates of compensation thus allowed shall not exceed the rates paid to similar officers in such States and Territo ries, respectively. Sec. 23. And be it further enacted, That assistant assessors shall make out their accounts for pay and charges allowed by law monthly, specifying each item and in cluding the date of each day of service, and shall transmit the same to the assessor of the district, who shall thereupon exam ine the same, and if it appear just and in accordance with law he shall endorse his approval thereon, but otherwise shall return the same with objections. Any such ac count so approved may be presented by the assistant assessor to the collector of the district for payment, who shall thereupon pay the same, and when receipted by the assistant assessor, be allowed therefor upon presentation to the Commissioner of internal Revenue. Where any account so it ansmltted to the assessor shall be objected to, in whole or in part, the assistant assessor may appeal to the Commissioner of Internal Revenue, whose decision on the case shall be final; and should it appear at any time that any ease : nor bas wilfully and corruptly ap proved any &meant as aforesaid, allowing any assistant assessor a sum larger than was due according to law, - it shall be the duty of the,Commissioner et Internal Rev enue, upon proper proof thereof, to deduct_ the sum so allowed from any pay which may be doe to such assessor; or the Com missioner as aforesaid may direct a suit to be brought to auy court of coulroong jtt. roltdiotion against tits e6se , 6Bor or rietetant assessor in default, for the recoory of the amount wilfully and corruptly allowed, as hereinhefore mentioned. Section 24. And be it fu+ther enacted, That if any person or persons shall know: ingly exercise or carry on any trade or bu sines, for the exercising or carrying - on of which trnde or business a license is requir ed, without taking any such license as in that behalf required he, sbe, or they shall for every such offence, upon devia tion tbereof,in lieu of or in addition to oth er penalties now imp,,ed by law, at the discretion of the court be subject to impris onment for a term not exceeding two years. Section 25. And be it further enacted, That no auctioneer shall be authorized, by virtue of his license as such auctioneer to sell any goods or other property in any other district than that in which tho li cense shall have been granted ; but lowers, phisicians, surgeons, or dentists, having taken out a license as such, shall not be required to take out any additional license in consequence of practicing their profes sion within or beyond the limits of the district where licensed. Section 26. And be it further enacted, That upon the removal of any person or persons from the house or premisses at which he, she, or they were authorized by license to exercise or carry on any trade or busi ness mentioned in such license, and au thorized by the act to which this act is an amendment, it shall and may be lawful for the person or persons authorized to grant licenses to authorize and empower, by en dorsement on such license or otherwise, as the Commissioner of Internal Revenue shall direct, the person or persons so re moving, as aforesaid, to any other place, to-carry on the trade or business specified in such license at the place to which such person or persons may have removed, for or during the residue of the term for which such license was originally granted, with out taking out any fresh license or pay ment of any additional duty or any fee thereupon for the residue of such term, and until t. e expiration thereof: Provided, al ways, That a fresh entry of the premises at which such trade or business shall contin- ue to be so exercised or carried on, as aforesaid, shall thereupon be made by and in the name or names of the person or per sons to whom such authority, as aforesaid, shall be granted. sec. 27. And be it 'draw. enacted, That any person who shall offer for sal; aftir the thirtieth of September,eighteen hundred and siay•three, any of the articles named a Schedule C of the act to which this a is an amehdeuent, whetLer the articles so offered are imported, or are of foreign or domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties in said not imposed in regard to the sale of ouch articles without the use of the proper stamp or stamps, as in said act is requir ed. Sec. 2'3 And Le urther enacted, Till' all medicines, preparatious, compositious perfumery, an•.t cosmetics, iuten led for oc portutioci as pruii,led for to rection out hundred and nine of the act to which this ac is an amendment in order to he rotnufwo- tured and sold or restored without being charged with duty, and without having a stamp affixed thereto, may, under ouch rules and regulations as_the Secretary of the Treasury may prescribe, be made and manufactured in warehouses known and designated in Treasury- regulations as bonded warehouees, class two: provided such manufacturer shall first give satis factory bonds to the collector of internal revenue for the faithful observance of the rules and regulations herein provided for, in amount not less than half required by the regulations of the Secretary of the Treasury from persons allowed bonded warehouses, class two. Such goods, when manufactured in such warehouses, may be removed for exportation, under the direc tion of the revenue officer miring charge thereof, without beinz, charged with duty and without Laving a stamp affixed there to. Any man ufactuier of the articles afore Said, or of any of them, having inch bond ed warehouse as aforesa,l, shall be at lib• erty, under such rules and regulations as the Secretary of the Treasury may pre scribe, to convey therein any materials to be used in such manulaeture which are allowed by the provisions of the said act to be exported tree from tax or duty, as well as the necessary materials, implements packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from stamp and excise duty. Articles and materials so to be used may be transfered from any bonded warehouse in which the same may be, under such regulations as the Secretary of the Treasury may prescribe, into any bonded warehouse, class two, in which such manufacture may be conducted, and may be used in such manufacture, and, when no used, shall be exempt from stamp and ex cise ditty; and the receipt of the officer of the revenue in charge shall bo received a.l a Toucher for the manufacture of such ar ticles. Any materials imported into the United States may, under such rules as the Secretary of the Trensury may pre scribe, and under the direct ion of the pro per officers of the customs, be removed in original packoges from on ship board, or from the bonded warehouses, in which the same may be, into the bonded warehouse, class two, in which such manufacture may be carried on, for the purpose of being used in ouch manufacture, without payment of duties thereon, and may there be deed in such manufacture. No article so removed nor any article manufactured in said bond ed warehouse, class two, shall be taken therefrom except for exportation, under the direction of the proper officer of the cus toms having charge thereof, whose certifi cate, describing the articles by their marks, or otherwise, the quantity, the date of im portation, 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 bonds, or return of the amount of for eign import duties. All labor performed and services rendered under these regain. tione shall be under the supervision of au othcer of the customs, and at the expense of the manufacturer. See. 29. And So it further rnarfed, That spokes, hubs, friloes, grindstones, coke, sil ver bullion ; rolled nr prepared for platers' use exclusively; materials for the manu facture of hoopskirta exclusively, and us. fitted for other use, (such as steel wire, rolled, tempered or covered, cut tapes, and small wares for joining hoops together;) spindles, and castings of all descriptious, whore made exclusively for instruments, articles, or' machinery upon which duties are assessed and paid, shall be exempt from duty; and all goods, wares, and mer chandise, and articles made or I.l.lllollC tured from materials which have been sub ject to and upon which internal duties have been actually paid, or materials imported upon Which duties have been paid, or upon which no duties are imposed by law, where the increased value of such goods, wares, and merchandise, and articles so made and manufactured, shall not exceed the amount of five per centum ad valorem, shall be and hereby are exempt from duty. Sec. 30. And be it further enacted, That on all cloths of silk, cotton, or other mate rial. dyed, printed, bleached, manufactured or prepared into other fabrics, which were removed from the place of manufacture prior to the first of September, eighteen hun dred and sixty-two, or which have been or shall be imported, the duty or tax of three per centum shall be assessed only upon the increased value thereof; Provided, further, That wherever the duty has been assessed or assessed and collected at the full value thereof upon clothe of silk, cotton, or other material mannfaotured and removed from the place of manufacture prior to the first of September, eighteen hundred and sixty two, or which were imported prior to the puma of this sot, and which have been dyed, printed, tasselled, manufactured, or otherwise prepared into other fabrics since the said first of September, eighteen hund red and sixty-two, the Commissioner of lo• ternal Revenue, subject to the regulation of the Secretary of the Treasury, shall be and he hereby is authorized and direcied to remit, refund, and pay back such propor- Lion of said duties as were assessed upon the value of such clothe before the same were eo dyed, printed, bleached, manufac• tared, or otherwise prepared. Sec. 31. And be it further enacted, That the Commissioner of Internal Revenue, subject to the regulations of the Secretary of the Treasury, shall be and hereby is-au thorized to remit, refund, and pay back all duties erroneously or illegally assessed or collected, and all judgments or earns of mo• ney received in any court against any col lector or deputy collector for any duties or licenses paid under protest. Sec. 32. And be it further enacted, That manufacturers of lard oil, lubricating oil, 'and linseed oil, shall be subject to the pro visions of the act to which this is an amendment, relating to distillers of spirit uous liquors, and designed for the purpose of ascertaining the quantity produced, so far as the same may, in the judgment of the Commissioner of Internal Revenne,and under regulations to be prescribed by him, be deemed necessary. Set. 33. And be it further enacted, That the provisions of the act to which this act -is an amendment., in relation to returns by manufacturers, and the payment and collection of duties upon manufactured ar ticles, enumerated in section seventy-five of satd act, shall be and hereby are made applicable, to the producers of articles which are also mentioned in said section, and on which taxes are levied. Sec. 34. And be it Juriiier enacted, That there shall be designated by the collector in every district where the same may be ne cessary one or more inspectors of manufac tured tobarc , , who shall take an oath faith• fully to perform their duties in such form as the Commissioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed and pre scribed by said Commissioner. And all man ufactured tobacco shall, before the Barrie is used or removed for consumption or sale, be inspected and weighed by an inspectorides ignated 08 aforesaid, who shall mark upon the box or other package containing such tobacco, in a manner to be prescribed by said Commissioner, the quality and weight of the contents of such package, with the date of inspection and the name of the in spector. The fees of such inspector shall in all oases be paid by the otener of the tobac co so inspected and weighed. The penalties for the fraudulent marking of any package of tobacco, and for any fraudulent attempt to evade the duties on tobacco, so inspected, ity changing in tiny manner the padkage or the matits thereon, shall e the some as are provided in relation to distilled spirits by existing laws. That manufactured to bacco may be removed from the place of manufacture for the purpose of being ex ported, atter the quantity and quaitty to be so removed shall have been ascertained by las-pee:ion, according to the provisions of tote act, upon and wuh the written per nastion at the collector or deputy -oullector of the titstrtet, without pay moot of the du- tivi thereon previous to sub reLlluVral, the owner thereof hosing given tiond to the Untied Seven, with sufficient securities, in tile manner and form and undor the regu- lations to be prescribed by the Commts• sioner of lnterual Revenue ' and in at least double the amount of said duties to export the said manufactured tobacco, or pay 'the duties thereon within soon time as may be stated in the bond; and all the provis ions relative to the exportation of distilled spirits in bond, contained in the - act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond; Pro vided, however, That nothing herein contain ed shall be considered to apply to snuff, tine-cut tobacco, or cigars. Sec. And be it farther enacted, That the evidence of exportation to entitle to benefit of drawback under the act to pro vide interne I revenue to which this act is an amendment, and the rules and regula tions pertaining thereto, shall be the same as those which are now or may Do required to entitle the exporter to benefit of draw back 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 draw back under the acts as aforesaid at the port of New York (and at such other ports as the Secretary of the Treasury may des• ignate) shall have charge of the same under the act to which this act is an amendment, that the head of such bureau shall be in vested with the authority and receive the emoluments of a deputy of the collector of customs ; and that the said bureau ehall, under the direction of the collector of the customs embrace the supervision of all ex ports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned; the ascertaining and certifying such duties; the taking add can cellation of required bonds; the charge of all export entry papers for benefit of draw back and officers' returns thereon, and of certificates in proof of the landing of such exports abroad : Provoded, That nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures al lowed by the laws before referred to. Sec. 36. .9.nd-he it further enacted, That the Assistant Treasurer of the United States at San Francisco is required, under such instructions as the Commissioner of Internal Revenue shall prescribe, to audit, allow, and pay ihe accounts for ser vices of the collectors and assessors of Cal. ifornia, Oregon, and Nevada Territory, subject to the revision of the said Commis sioner. See. 37. And be if further enacted. That this act, except where otherwise indicated, shall take effect from and after its passage, and all acts . and parts of acts repugnant to the provisions of this act be and the same are hereby repealed: Provided, That the ex inting lawsshall extend to and be in force,as modified, for the collection of the duties im posed by this act, for the prosecution and punishment of all offence's, anti for the re covery, collection, distribution of all lines penalties, and forfeitures, as fully and el i«cinally as if every regulation, penalty, forfeiture, provision, clause, mai.ter, and thing to that effect, the existing laws con tained, had been inserted in and reenacted by this act. Sec And be it further enacted, That from and alter the date when this act takes effect there shall be an allowance or draw back on cordials and other honors: menu fastured wholly or in part of domestic spir its, on which a duty b hall have been paid equal in amount to the duty paid on such spirits when exported, with such deduction as the Secretary of the Treasury may think reasonable, not exceeding five per eentum of the amount of duty so paid, the amount to be ascertained in the manner and under tho regulations prescribed in section one hundred and sixteen of the act to which this. is additional, and the same to be sub ject to all the provisions of said section ap plicable thereto . Preluded, That no such allowance shall be made unless the value of the spirits used in such manufacture shall exceed one-half of the whole value of the article manufactured as aforesiid: Approved, March 3, 1863. ;,•'‘tiN•iith MOB E LINE. The uew and elegant low-preueure steamer SUSAN WARD, O. WM. ILASUWAT Will ran dating the wawa between the above ports as fellows: Leaves Cleveland for tisenaw Olt', East Regina and Nay Oily, touching at Port llama ' Lexington Port bailee , , Tr:roster, Worostrille, Polot Embark Port Austin and Toms. City, ovary WEDNEtiGA ' EVENING, et 7 o'clock. M OILI LeavUe• NG Saginaw for Olev•land eve!, AL7III:I.DAY Ail freights coastline/ to its will moths prompt at tention,. It= loth 000troota made. libipparo hay. tag trolibto rowdy MI sand tbolo to our //on; will go all sirri boat Without ammo lot /O din H. oilitßati • 00. T.O r. A L 1 NTELLIGERCE. From Yesterday's Eiening ftsetta. Officers of the Sixty-Third Penna. fed in the Battle of Chancel- Th. nacere of this Regiment who fell in the i recent bottle deserve mere than a puling no nce. The first and eldest of there is Captain William Smith, commander of Co.. A.. This cc mrany wag composed of citizens from the I neighborhood of Wilbinsburg and Braddock's Fields, and when mustered into service,. Capt. Smith was First Lieutenant, bottaince the lit of August has held the r •nk of Captain. He b .re into the army, and never lost, all the virtuosi? habits, temperanot and pietyof- his home. I presume that daring the nearly two years he SetTiailit eaciatry, he was.noyer un der arrest u an ellicerr, but every where,' and at all times,lLschargail torlskantmosthis duty. But though so sinoompromising to himself, he was not severs on bit man p but -while he sus tained the discipline of his oompany,'.9o, one could jestly censure him as esprittions,-pas sionate or unreasonable- In every engage ment Capt Smith wan the bravest of thio brave, in ao instance displaying the hesitation or weakness of a moment of fear. With slim-try he &hayed every order,. and taking position in every post of danger. He was mortally wounded on Suiday morning, and lived less than an hour, leaving to his family and country a name untarnished by a single blot. Capt. William Tliompson, of Company D, fell at the same time. This young man bad, on account of his bravery and merit, been ele vated from the ranks to the position be held, and controlled with singular tact and ability a bravo but turbulent band of men. I attar but the sentiment of all who know Witt) when I say he was one of the moat protnising youog mon in the army, ever active, vigilant and in earnest to all his duty; he probably never re ceived as an officer a rebuke, and most cer tainly never deserved one. In circumstances most trying to patience, I never knew him to Speak a profane word. - In provoisations where an angel would have pardoned anger, he was never known to say one word that lost him the respect of his men. Always chearfuli kind and considerate of the feelings and happiness of others, he was esteemed and ,beloved by all. He had been in many battles ' and In them all, escaped without a wound, and in each of those won by his bravery, discretion and humanity to the wounded- the praise of ILI superior of- Seers and the gratitude of his fellow. soldiers. I know not hie father, bat he has reason to thank Heaven that it was his prieslege to be the parent of so noble a man. He fell, where all expected ho would, in battiest the head of his company. He livod but an hodi after he was ebot. And few have fallen who will bo longer missed,and whose name will be repeat ed ate hundred camp fires with sincere regret. Oa the same day was mortally wounded Adjutant Moterannaban. He likewise enter ed the service as a private in the rank., and his merit raised him, step by step, to the honorable position he filled when be fell. A braver man neVitr lived. He had no concep tion of boar. Ills coolness and courage In. many battle folds, from Nair Oaks to Mamas: ens and Fredeiicksburg, were the admiration of thou,auda. In pm , et* intercourse, gentle sod modest, oo,ouo could have thought there eras bidden in a body almost feminine, a na ture so rotate:and a coinage so heroic. Warm hearted, impulsive, devoted so his friends fall of generous resolve', magnanimous to &Lit, of loyalty that beret could be nutted, in. due.lriolir, la:I.V111 is every position, lOW cm ezr a oould tau fallen more sincerely regret t