Sec. 171. And be ii further enacted, That from and after the
date on which tbia a«t 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, refined
coal oil, naphtha, benzine or benzole, distilled spirits, manufac-
tured tobacco, snuff, and cigars of all descriptions, ec[ual in
amount to the duty or tax paid thereon, and no more, when ex-

Eorted, the evidence that any such duty or tax has been paid to
e furnished to the satisfactioa of the Commiaaioner of Internal



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Revenue by such person or persons as alia,!l claim the allowance
or drawback, and the amount to be ascertained under snch regu-
lations as shall, from time to time, be preacrihed hy the Oomreia-
aioner of Internal Revenue, under the direction of the Secretary
Methoa of piff- of the Treasury, and the same shall fee paid by the warrant of

"^ the Secretary of the Treasury on the Treasurer of the United

States, oat of any monej||rising from internal duties not othet-

Noaiiowmcett. wise appropriatod : Provided, That no allowance or drawback

,6 ie» man (iio. ghall be made or had for any amount claimed or duo less than ten

dollars, anything in this act to the contrary notwithstanding :

c«rHa«.to- of And provided, further. That any certificate of drawback for

brfor^diiH^r'"' goods exported, issued in pursuance of the provisions of law,
may, nndcr Bach regalations as may be presenhed by the Secre-
tary of the aVeasury, be received by the colJector or his depnty
in payment of duties under this act. 