Santa Fe weekly gazette. [volume] (Santa Fe, N.M.) 1864-1869, 1864-10-15
Number IS


corporation shall manufacture for sale to-
bacco, snuff, or cigars Of any description
without first obtaining the permit herein
required, ,such person or agent shall be
subject, upon conviction thereof, to a pen
atty Of three hundred dollars, and in ad-
dition thereto shall be liable to imprison-
mcnt for term not exceeding one year,
at the discretion Of the court,
Sec, IS, And be itfurther enacted, That
! Il shalt be the duty of the assistant asses
sor Of each district to keep q record in a
book Or books, to be provided for the pur-
pose, TO be open to the inspection of any
person upon reasonable request, in which
shall be arranged alphabetically the name
Of any and every person, firm, company,
or corporation who may be engaged in the
manufacture Of tobacco, snuff, or cigars
within his district to whom q permit has
been issued, together with the place whero
such manufacture is carried on and place
Of residence Of the person or persons en-
gagged therein; copy of which record
shall be, by sad assistant assessor, for
wardcd TO the assessor of the district, who
shall preserve the same in his office,
See. 50, And be it further enacted, That
in all eases where tobacco, snuff, or cigars
of any description, are manufactured, in
whole or in part upon commission or
shares, or whore the material from which
any such articles are made, or are to DO
made, is furnished by one party and man
uiacturcd by another, or where the mate
rial is furnished or sold by one party with
tho understanding Or contract with Onoth-
C that the manufactured article Is to be
received in payment therefor or any part
thereof, the duty or tax imposed by law
thereon, when paid by the manufacturer,
may bo collected az tho time, or at any
time subsequently, Of the party for whom
the same was made or to whom tho same
was delivered, rs aforesaid. And in case
Of any fraud or collusion by which the
Government shail bo deifaudcd, or attem.
/ pied to be dcfraudcd, bya party who furn.
ishcs the material and the manufacturer Of
any Of the articles aforesaid, such material
shall be liable to forfeiture, and such ar
ticlcs shall be liable to be assessed tho
highest rates Of duty imposed by law up
on any article belonging to It's grade Or
class.
| Sec. %. And be itfurthcr enacted, Tint
any person, firm, company, or corporation,
now or hereafter engaged in the manufuc-
Mro Of tobacco, snuff, or cigars Of any de-
scripti0n whatever, shall be and hereby is
required to mako out and deliver to the
assistant assessor Of the assessment dis
ricy a true statement or inventory Of the
quantity Of each Of tho different kinds Of
tobacco, snuff aour, snuff, cigars, tin-f0il,
/ licorio9, and stems held or owned by him
or them on the day this act takes effect, or
at the time Of commencing business under
/ this act, setting forth what portion Of said
goods was manufactured or produced by
/ him or them, and what was purchased from
others, whether chewing, smoking, fuo-
cut, shorts, pressed, plug, snuff flour Or
prepared null, the several kinds Of cigars
4 and the mar5ot price thereof, which state
ment or inventory shall be verified by the
oath Or affirmation OF Mcpherson VI per
sons, and be in manner and form as pres
lcriLld BY the Commissioner of Internal
+ Revenue; md tho said person, irm, com-
pany, or corporation engaged as aforesaid,
on tho fast day Of january in every year
/ hereafter shall make on and deliver to
/ the said assistant assessor true statenent
or inventory, in manner and form as a.
. .0rolaii and verified as aforesaid, Of all
/ such articles, aforesaid, then held or own
led by him or them, setting forth all and
singular what ID required to be set forth
in the s,atemcn, or inventory first alore-
slidi and every such person, company, or
corporation shall keep in book, in such
manner and form as said Commissioner
may prescribe, an accurate account Of all
Ilhe articles aforesaid thereafter purchased
( by him or them, the quantity Of tobacco,
snuff, snuff -four, or cigars, OF whatever
description, sold, consumed, or removed
for consumption or sale, or removed from
thc place of manufacture; and he or they
shall, on Wednesday Of each week, furnish
to the assistant assessor Of the district a
true and accurate copy of the entries in
said book during the week ending on the
preceding Saturday, which copy shall DO
verified by onth or affirmation, on the re-
caipt whereof an assessment OF the duties
duo by said person, company, or corpor-
alton shall be Immediately made and
Transmitted to the collector Of tho district,
to whom said duties shall be paid within
five days thereafter; and in case the du
ties shall not DO paid within the said Eve
days the collector may, on one days no
tice, distrain for the same, with ten per
cenmm additional on the amount thereof,
subject to all the law relating to licenses,
returns, assessments, payment of taxes,
liens, fines, penalties, and forfeitures, not
inconsistent herewith in the case Of other
manufacturers and such duty shall bo
| paid the manufacturer or the person for
whom the goods are manufactured, as the
assessor may deem best for the collection
or tho revenue. Provided, That II shall be
the duty of any manufacturer or yeudor
Of tin-lOil used in covering manufactured
tobacco, on demand of any officer Of in
tcrnal revenue, 10 render TO such oihoor
correct statement, verified by oath or af.
lrmation, Of the quantity and amount Of
tn-foil sold or delivered to any person Or
persons named in such demand; and IN
case Of refusal or neglect to render such
statement, or Of cause to believe such
statement 10 be incorrect or fraudulent,
the assessor Of the district may cause an
examination of persons, books, and papers
to be made in the same manner asproyided
in the fourteenth section Of this cot; Pro-
| Hded, That manufactured tobacco, snuff,
Or cigars may be transferred, without