7 mithf: D HERA H ADVERTISING RATES: i - m I CLUBBING RATES : f R Tn IIkrald and The Sunny Scufh um lien, une irsr t. Tw laches. One Year 12. Tur Iuches, One Year 16. Y I, ! aOn ear, f 2. 8o in Advance. ps Quarter Ce-lumn. One Year 2o. "CAROLINA, CAROLINA, HEAVEN'S BLESSINGS .ATTEND HER." Thr Herald an 4 American Farmer ft Half Column, One Year 4 . E Wne Year. Si. 50 in Advance, fjj On Column, One i ear yo. Tub Herald and DtmoretU Magazine frj dOne Year, $3.00 in Advance. N VOLUME 6. SMITHFIELD, N..C, MAY 19, 1888. NUMBER 46. 1 " '" " 1 ""' iwww - . . ., ,. - i . -,. , - . - i , , - - IE L lAX THE MILLS BILL. TIIK BILL. PROPOSED BY MR MILLS TO REDUCE TAXATION AND SIM PLIFY THE LAWS IN RELA TION TO THE COLLEC TION OF THE REV ENUE. ( CONTINUED FROM LAST WEEK.) State is hereby authorized to make such general regulations in regard to invoices and con sular certificates as in his judg ment the public interest may re quire. Sec 12. That all fees exacted and oaths administered by officcrs of the customs, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, and also upon r.ll entries of domestic goods, wares, and merchandise for exporation, be, and the same arc hereby, abolished ; and in case of entry of merchandise for expor tation, a declaration, in lieu of an oath, shall be hied, in such form and under snch regulations as mav lie prescribed by the Sec retary of the Treasury ; and the penalties for false statements in such declaration provided in the fourth section of this act shall be applicatc to declarations made under this section : That where such fees. Provided, und er ex- istimr laws, constitute, in whole or in part, the compensation of ! any officer, such officer shall re ceive, from and after the passage of this act. a fixed sum of each year equal to the amount which he would have been entitled to receive as fees for such services. Sec. 13. That section twenty nine hundred of the Revised Stat utes le. and hereby, id amended ho as to read as follows : "Sec 2900. The owner, con signee, or agent of any imported merchandise which has been ac tually, purchased may at the time, aud not afterward, when he shall make and verify his written trv to the cost or value trive en- in the invoice, or pro forma invoice, or statement in form of an in voice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise, at the pe riod ot exportation to the United States, in the principle markets of the country from which the same has been imported ; and the collector within whose district any merchandise, whether the same has been actually purchas ed or procured otherwise than by purchase, may be imported or entered, shall cause such ac tual market value or wholesale price thereof to be apprised; and if such apprised value shall ex ceed bv ten per centum or more the entered value, then, in addi- j ion to the duties imposed bvlaw on the same, there shall be levied aud collected a duty of twenty per centum ad valorem on such apprised value. The duty shall not, however, be assessed upon an amount less than the invoice or entered value, except as else where especially provided in this $ec 14. That all invoices of imported merchandise shall, at or before the shipment of the merchandise, be produced to the consul, vice-consul, or commer cial agent of the United States of the consular district from which the merchandise is imported to the United States, and if there be no consul, vice-consul, or com mercial agent for said district, then said invoices shall be pro duced to the consul, vice-consul, or commercial agent of the dis trict nearest thereto, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true; that it con tains, if the merchandise was ob tained by purchase, a true and full statement of the time when, and the place where the same was purchased, and the actual cost thereof and of all changes thereon ; and that no discounts, bounties, or drawbacks are con tained in the invoice but such as have actually been allowed there on : and when obtained in anv other manner than by purchase, the actual market value or whole sale price thereof at the time of x,,or! mi- ti i.:t? i.iiii-CLi varies m a the principal markets of the ;-o mtrv lro n wf.cnce exported; r. 1 tli.or iikdifKrent mvoice oil the merchandise, mentioned in the invoice so produced, has been or will be furnished to any one. If the merchandise was actually purchased, the declaracion shall also contain a statement that the currency in which such - in voice is made out is the- currency which was actually paid for the merchandise by the purchaser. Sec 15. That section twenty nine hundred and thirty-one of the Revised Statutes be, and here by is, amended so as to read as follows : "Sec 2031. That the decis ion of the collector of customs and of the naval officer, if any, at the port of importation and entry, as to the rate and amount of duties to be paid on any mer chandise, and the dutable costs and charges thereon, shall be fi nal and conclusive against all persons interested in such mer chandise, unless the owner, im porter, consignee, or acrent of the merchandise shall, within ten days after and not on any day before the ascertainment and liquidation of the duties by the proper officers of the customs, as well in cases of merchandise en tered in bondasforconsumption, give notice in writing to the col lector, if dissatisfied with the aforesaid decision, setting forth therein, distinctly and specifical ly, and in resject to each entry, the reason of his objection there to, and shall also, within thirtv days after the date of such ascer tainment and liquidation,, ap peal therefrom to the Secretary of the Treasury, who, on receiv ing such appeal, shall forthwith call upon the collector for a re port thereon; and the collector shall thereupou, if he adheres to hi decision, set forth, specifically and in detail, to the Secretary, the reasons therefor ; and the de cision of the Secretary on such appeal shall be final and conclu sive, and such merchandise, or costs and charges, shall be liable to duty accordingly, unless suit shall be brought, within ninety days after the decision of the Secretary of the Treasury on such appeal, tor anv duties which shall have been paid before the date of such decision on such merchan dise, or costs and charges, or in ninety days after the payment of duties paid after the decision of the Secretary. No suit shall be be cum or maintained for the re eovery of any duties alleged to hare been erroneously or illegal ly exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless the decision of the Secretary sha.ll be delayed more than ninety days from the date of such appeal. And when a suit shall be brought by the United States to recover the additional duties found due on anv asccr- tainment and liquidation thereof, and not paid, the defendant or defendants shall not be permitted to set up any plea or matter in defense excepting such as shall have been set forth in a protest and appeal made as herein pre scribed." Sec. Hi. That the section of the Revised Statutes numbered three thousand aud twelve shall be, and hereby is, amended by adding at the end of said section the following words : "And there shall be attached to the said bill of particulars, when served as aforesaid, a copy of each and every protest or no tice of dissatisfaction, and of every appeal relied upon by the plaintiff or plaintiffs in said suit; and the said bill of particulars, having been served as aforesaid, shall nqt hereafter be amended by the plaintiff, or by the court on the plaintiff's motion, so as to increase the total sum claimed therein as having been exacted in excess." bv this act, or bv anv law of the . - . . .- " -. . i . t Sec. 17. ihat no suit wnicn United States, is permitted to be begun against a collector of cus toms to recover money alleged to have been illegally exacted by him on imported merchandise, shall hereafter be begun or main tained in any court of any State of the United States, but each and every such suit shall be be gun in the circuit court of the United States for the district in which such alleged illegal exac tion shall have been made. Sec IS. That section three thousand and t .velve ard one- nnu oi 7 n : rcvkiu ocmi.v shall j be, and iurebv i, amende. so as i to read as toiiows: "Whenever i. snail be ;liown to the satisfaction of the Secre tary of the Treasury (first) that, in any case of unascertained or esteemed duties, more money has been paid to or deposited with a collector of customs than the law required to be paid or depos ited; and also (second) whcjxexcxl the Secretary of the Treasury shall have decided,- on an appeal to him as herein provided,- that more money has been paid to or deposited -with a collector of cus toms than the law required ; and also (third) whenever any judg ment shall have been recovered aud entered, in any court in the United States, against a collector of customs, for duties illegally exacted by him on imported mer chandise, and a certificate of probable cause shall have been entered in said suit, in compli ance wito the provisions and re quirements of section nine hun dred and eighty-nine of the Revi sed Statutes, from which judg ment the Attorney-General shall certify, in conformity with the act of March third, eighteen hun dred and seventy-five (chapter one hundred and thirty-six), that no appeal or writ of error will be taken by the United States, and from which judgment the Secre tary of the Treasury shall also be satisfied that no such appeal or writ of error ought to be ta ken; and also (fourth) whenever . . any suit or suits nave been be gun against a collector of customs to recover money exacted by him and paid under protest, and an appeal, as required by law, and a bill of particulars has been serv ed therein on the defendant orkis attorney, as required by law, and when by the legal effect of any- judgment of a court of the Uni ted States, satisfactory to the Attorney-General and the Secre tary of the Treasury as afore said, the said exaction of such duties shall have been declared illegal, and protests, appeals, and bills of particulars have been made according to the law in force at the time of importation. and the proper officers of the cus toms shall under the instructions of the Secretary of the Treasury, have rehnquidated the entries covered, by said suit or suits, and bill or bills of particulars, ac cording to the principles and rules of law prescribed by said judgment, and the district attor ney appearing of record for the defendant shall certify that such suits have been discontinued, the Secretary of the Treasurv shall, in each and all of the before mentioned cases, always except iner judgments or judsrmcut ca- ses' m suits commonly known as 'charges and commission suits which last named shall only be paid in pursurance of a specific appropriation therefor, draw his warrant upon the Treasurer in favor of the nersow or net-sons entitled to the overpayment, or the sum expressed in said judg- ment. or the sum thus found due on reliquidation of the entries in discontinued suits including costs payable by law, directing the Treasurer to refund and pay the same out of any money in the treasury not otnerwise appro priated. The necessary moneys therefor arc hereby appropriated, and this appropriation "shall be deemed a permanent indefinite appropriation." Sec. 10. t hat section twenty- nine hunred'and twenty-seven of the Revised Statutes is hereby amended by the addition of the rnllnu-mor words thrrpto'! "No allowances for damage to croods, wares, and merchandise iniported into the United States snail hcreaiter oe made m tne es timation and liquidation of du ties thereon; but the importer thereof mav abandon to the Gov ernment all or any portion of goods, wares, and merchandise included in anv invoice, and be relieved from the payment of the i .1 . . : u : .-xr. nk.. duties on the portion so aban doned: Provided, That the por tion so abandoned shall amount to ten per centum or oyer of the total value of the invoice. Sec 20. That any person who shall give, or oner to give, or promise to give, excepting for such duties or fees as have been levied or required according to the forms ot law. anv money or thinsr of value, directly or indi- rectly. to any ofT' er or servant of the ct oms o; o. the united i States, i onuec to: with or per il the .iiportation. or taming appraise ination, wares, ent, oi emry, or exam- inspection oi goods, :nerch: ndse, includin cr herein aAy baggage, or of the liquidation of the entry thereof, shall, on conviction thereof, be fined not less than one hundred dollars nor more than five thous and dollars, or be imprisoned at hard labor not - more than two years, or both, at the discretion of the court ; an evidence of such giamg, or offering, or premising to give, satisfactory to the court in whech uch trial is had, rhall be regarded as prima facie evi dence, that such giving, or offer ing, or promising was contrary to law, and shall put upon the accused te burden of provinr that saeh'act was innocent and not done with an unlawful inten tion. . Sec. 21. That any officer or servant of the customs or of the United States who shall, excep ting for lawful duties or fees, de mand, exact, or received from any person, directly or indirectly, any money or thing of value in connection with or pertaining to tne importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof, shall, on conviction thereof, be fined not less than one hundred dollars nor more than five thous and dollars, or be imprisoned at hard labor not more , than two years, or both, at the discretion of tne court ; and evidence of such demanding, exacting, or receiv ing satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention. Sec. 22. That section t went v- eight hundred and sixty-four of the Revised Statutes be, and here by is, amended so as to read as follows: ; "Sec 2864. That any owner, importer, consignee, agent, or other persons who shall, with in tent to defraud the revenue, make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, or paper, or by means of anv Jalse statement, written or verbal, or who shall be cruiltv or any wiiiiui act or omission bymeans'whereof the United States shall be deprived of the lawful duties or any portion ereof, accruing upon the mer andisc, or anv portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or effected by such I act or omission, shall for each offense be fined in any sum not exceeding five thousand dollars not less than fifty dollars, or be imprisoned for any time not ex- ceeding two years, or botn; and, in addition to euch fine. 6uch merchandise, or the value thereof, which forfeiture shall only apply to the whole oi the merchandise, or the value thereof, in the case or packing containing the par ticular article or articles of mer chandise to which such fraud alleged iraud relates; and any thing containing in any act which provides for the forfeiture or con fiscation ot an entire invoice in consequence of any item or items contained in the same being un dervalued be, ana sameisnercDy, repealed. Sec 23. That all imported goods, wares, and merchandise which may be in the public stores or bounded warenouses or on shipboard within the limits o ny port of entry, or remaining m the customs otneers, on tne day and when this act, or any provision thereof, shall go into effect, except as otherwise pro vided in this act, shall be subject ed to on other duty, upon the en try thereof for consumption, than if the same were imported re- spectively after that day; and all rnnnR warps, anrl merchandise goods, wares, and merchandise reinaing m bonded warehouse; on the day and year this act, or any provision thereof, shall take effect, and upon which the duties shall have been paid, shall be en titled to a refund of the difference between the amout of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date. Src. 24. Thv.t sections three thousand and ' 'even and three tho usand and th teen of the Re vised Statutes 'v and hereby are, repealed as to e' importations made after the tate of this act; and all laws ai.e parts of laws insistent with the other require- ments and provisions ot this act are also hereby repealed. Sec. 25. That on and after the first day of July eighteen hundred and eighty-eight, all taxes on manufactured chewing tobacco, smoking tobacco, and snuff, all special taxes upon manufacturers I oi ana aeaiers in s&ia articles, and all taxes upon wholesale and retail dealers in leaf tobacco be, and are hereby, repealed : Pro vided, lhat there shall be al- owed a drawback or rebate of J the full amount of tax on all orig inal and unbroken factory pack ages of smoking and manufactur- ed tobacco and snuff held by manufacturers, factors, jobbers, or dealers on said first day of July, if claim therefor shall be presented to the Commissioner of Internal Revenue prior to the first day of September, eighteen hundred andeighty-cight, and not otherwise. No claim shall be al- owed and no drawback shall be paid for an amout less than five dollars, and all sums required to satisfy claims under this act shall be paid out of anv money in the Treasury not otherwise appro priated. It sliall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations, and to prescribe and furnish such blanks and forms as may be neces sary to carry this section into effect. Sec 26. That on and after the first day of July, eighteen hundred and eighty-eight, mann- facturers of cigars shall each pay a special tax ot tnree dollars an- j nually, and dealers m tobacco shall each pay a special tax of one dollar annually. Every per- son whose business it is to sell or offer for sale cigars, cheroots, or cigarattes shall, on or after the first day of May, eighteen hun- d red and eighty-eight, be regard- cdl as a dealer in tobacco, and the payment of any other special tax shall not relieve any person who sells cigars, cheroots, or cig- arettcs from the payment of this tax : Provided, That no mann facturers of cigars, cheroots, or cigarettes shall be required to pay a special tax as dealer in tobacco, as above defined, for selling his own products at the place of man- ufacture. Sec 27. That the sum of twen ty thousand dollars, or so much thereof as mav be necessary, be, and the same-is nerebr, appro priated, out of any money in the Treasury not otherwise appro- priated, for the alteration of dies, Dlates. and stamps, for furnisaiMEf blanks and forms and for such other expenses as shall be inci- dent to the collection of 6pecial taxes"at the reduced rates provi- ded for in this act. Sec 28. That section thirty- three hundred and sixty-one of the Revised Statutes of the United States, and all laws and parts of which impose restrictions upon the sale of leaf tobacco, be, and are hereby, repealed. Sec 29. That whenever m any statute denouncing anv violation of the internal-revenue la rs as a felonv, crime, or misdemeanor, there is prescribed in such statute a minimum punishment, less than which minimum no fine, penalty, imprisonment, or punishment is hereby abolished ; and the court by such collector or deputy col or judge in every such case shall lector shall be deemed good and have discretion to impose any sufficient for all legal purposes." fine, penalty, imprisonment, or punishment not exceeding the lim- it authorized by such statute, whether such fine, penalty, lm- pnsonment, or punishment, be less or greater than the said minimum so prescribed. Sec 30. That no warrant, in any case under the internal-reve- nue laws, shal be issued upon an affidavit making charges upon information and belief, unless such affidavit is made bv a col- lector of internal revenue or by a revenue asrent: and, with the ex- TvrioTi aforesaid, no warrant shall be issued except upon a sworn complaint, setting forth the facts constituting the offense and alleging them to be within the personal knowledge or tne affiant. And the United States shall not be liable to pay any fees to marshals, clerks, commis sioners, or other officers for any warrant issued or arrest made in prosecutions under the internal revenue laws, unless there be a j al of the Secretarv of the Treasu conviction or the prosecution has j ry, may exempt distillers of bran- been approved, either before or after such arrest, by the attoney of the United States for the die- trict where the offense is alleged to have been committed, or un- less the prosecution was com menced by information or indict ment. Sec 31. That when ever a war rant shall be issued by a com missioner or other judicial officer haying jurisdiction for the arrest oi any person cnareed with a criminal offense, such a warrant accompanied by the affidavit on which the same was issued, shall be returnable before some judici al officer named in section ten hundred and fourteen of the Re vised Statutes residing in the county of arrest, or, if there be no such judicial officer in that county, before some such judicial officer residing in another county nearest to the place of arrest. And the mdicial officer, before whom the warrant is made re turnable as herein provided, shall have exclusive authority to make the preliminary examination of every person arrested as afore said, and to discharge him, ad- mit him to bail, or commit him prison, as the case may require : Provided, That this section shall not apply to the Indian Territory. Sec. 32. That the circuit court of the United States, and the dis- tsict courts or judges thereof ex- ercising circuit court powers, and the district courts of the Territo ries, are authorized to appoint, in dinerent parts oi tne several districts in which said courts are held, as many discreet persons to be commissioners of the cirruit courts as may be deemed neces sary. And said courts, or the judges thereof, shall have author ity to remove at pleasure any commissioners heretofore or here after appointed in said districts Sec 33. That tiie Commission er of Internal Revenue, with the approval of the Secretary of the Treasury, may compromise anv civil or criminal case, and mav reduce or remit any fine, penalty, forfeiture, cr assessment under the internal revenue laws Sec 3-i. That section thirty one hundred and seventy-six of the Revised Statutes be amended so as to read as follows: "Sec 3176. The collector any deputy collector in any district shall enter into and upon the premises, if it be necessary, of any person therein who has taxable property and wrho refuses or neg lects to render any return or list required, or who renders a false or fraudulent return or list, and made, according to the best m- formation which he can obtain, including that derived from the evidence elicited by the examina- tion of the collector, and on his own view and information, such list or return, according to the form prescribed, of the objects h- able to tax owned or possessed or under the care or management of such person, and the Comtnis- sioner of Internal Revenue shall assess the tax thereon, including the amount, if any, due for spec lal tax, and a penalty of twenty five per centum, and he mav add to such tax interest at the rate of ten per centum per annum there on from and after the date when such tax becomes due and paya ble. The interest so added to the tax shall be collected at the same time and in the same man ner as the tax. And the list or return so made and subscribed Sec 35. That nothing in this act shall in any way change or impair the force or effect of any treaty between the United States and any other government, or any laws passed in pursuance of or for the execution ot any such treaty shall remain in force in re- spect of the subjects embraced in this act ; but whenever any such treaty, so far as the same re spects said subjects, shall expire or otherwise terminated, the pro visions of this act shall be in force in all respects in the same man- ner and to the same extent as if no such treaty had existed at the time of the passage thereof. Sec 36. That section thirty two hundred and fifty-five of the Revised Statutes of the United States be amended by striking out all after said number and substituting therefor the follow- i "And the Commissioner of In - ternal Revenue, with the approv ; dv made exclusively Irom apples, peaches, grapes, or other fruits from any provision of this title relating to the manufacture of spirits, except as to the tax there on, when in his judgment it may seem expedient to do so." "The Secretar' ot the Treasury may exempt all distilleries which mash less than twenty-five bush els of grain per day from the operations of the provisions of this title relating to the manu facture of spirits, except as to the payment of the tax, which said tax shall then be levied and collected on the capacity of said distilleries; and said distilleries may, at the discretion of said Secretary, then be run and oper ated without storekeepers or 'storekeepers and gangers.' And the Commissioner of Internal Reyeue, witl l the approval of said Secretary, may establish special warehouses, in which he may au thorize to be deposited the pro duct of any number of said dis tilleries to be designated by him, andin which any distilleries toand in which any distiller operating any such distillery may deposithis product, which when so deposit ed, shall be subject to all the laws and regulations to bonds, tax removals, and otherwise as other warehouses. The Commis sioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby author ized and directed to make such rules and regulations as may be necessary to carry out the pro visions of this section : Provided, That such regulations shall be adopted aa will require that all the spirits manufactured shall be subject to the payment of the tax according to law." Sec 37. That the provisions of an act entitled "An act rela ting to the production ot fruit brand', and to punish frauds connected with the same," ap proved March third,eighteen hun dred and seventy-seven be extend ed and made applicable to bran dy distilled from apples or peach es, or from anv other fruit the brandy distilled from which is not now required, or hereafter shall not be required, to be de posited in a distillery warehouse: Provided, That each of the ware houses established under said act, or which may hereafter be established, shall be in charge either of a storekeeper or a store keeper and gauger, at the discre tion of the Commissianer of In ternal Revenue. Sec 39. That whenever it shall be made to apyear to the United States court or judge having ju risdiction that the health or life of any person imprisoned for any offense, in a county jail or else where, is endangered by close confinement, the said court or judge is hereby authorized to make such order and provision for the comfort and well-being of the person so imprisoned as shall j be deemed reasonable and proper Sec 40. That all clauses of section thirty-two hundred and forty-four of the Revised Statutes, and all other laws which impose any special taxes upon manufac turers of stills, retail dealers in liquors and letail dealers in malt liquors, are hereby repealed. Sec 41. That this act shall be in force from and after July first, eighteen hundred and eighty- eight, and all laws and parts of laws in conflict herewith are here by repealed. Tho Milk in tho Coanut. Senator Ingalls tries to explain that when he spoke of McClellan and Hancock as allies of the Con federacy, he referred to their political and not their military careers. That is far too small a hole to crawl into, in view, of the fact that he declared in his speech that McClellan tried for four years, 186164, to make the war a failure. Perhaps that is what he was doing at Antietam. A Earo Young Beauty. A famous Canadian beauty, who boasts that she has never applied a particle of any cos metic to her face, yet can keep herfreshness and brilliancy during a tiresome Washington season, has given to the Philadelphia "Times" as the secret of her good complexion the fact iudicious; I that she never washes her face j during the day, but cares for it ', thoroughly at the stated times, j On retaining from a walk or drive slic wipes every particle of i dust from her face with a soft chamois leather and t.'kes par ticular pains not to si. too near a fire or in a draft aft r exercise.