Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-17

other kinds of manufactured tobacco.
not herein provided for, from which
the stem has been taken ont in whole
or in part, or which is sweetencd, thir-
ty five cents per pound.
On smoking tobacco manufactured
with all the stem in, the leaf not hav-
ing been butted or stripped from the
stem, and on refuse tobacco known as
6ne.cut shorts, twenty-five cents per
pound.
On smoking tobacco, made exclu-
sively of stems and not mixed with
leaf or leaf and stems, fifteen cents
per pound.
On snuff, manufactured of tobacco.
or any substitute for tobacco, ground
dry or damp, picked, scented. or 9th
erwise, of all descriptions, thirty-five
cents per pound.
On fine-cut chewing tobacco, wheth-
er manufactured with tho stems in or
not, or however sold, whether loose,
in bulk, or in packages. papers, wrap
pers, or boxes, thirty-five csnts per
pound. .
On cigaretts made of tobacco, en-
closed in paper wrapper, valued at
not over five dollars per hundred pack
ages, each containing not more than
twenty-five cigarettes, one dollar per
hundred packages. And all cigarettes
made of tobacco enclosed in paper
wrapper, valued at over five dollars
per hundred packages, as aforesaid,
shall be subject to the same duties
herein provided for cigars OF like
value. J.. .... '. !
On cigarettes made wholly of tobac-
CO, and also on cigars known as che.
roots, or short skies, valued in each
case at not over five dollars per thou.
sand, three dollars per thousand.
On cigars, valued at over FIVE dol
lars and not over fifteen dollars per
Thousand, eight dollars per thousand.
On cigars, valued at over fifteen
dollars and not over thirty dollars per
thousand, fifteen dollars per thousand.
On cigars, valued at over thirty
dollars per thousand and not over for.
ty-6ve dollars, twenty-five dollars per
Thousand.
On cigars, at over forty-Hve dollars
per Thousand, forty dollars per thou
sand, and the valuation Of cigars
herein mentioned shall in all cases b.
the value Of the cigars exclusive o
the tax.
J. And all cigars manufactured afte1
the passage of this act shall be pack
: ed in bundles, boxes, or packages
open to inspection, and correctly la
belled with the lumber and kind con
tanned therein, and after inspection
unless the same shall be removed t.
). bonded warehouse for expectation
shall be stamped by the inspector will
stamps to be provided by the Commits
sioner of Internal Revenue, denotinf
the tax thereon, and 80 affixed that thu
} bundle or box cannot be opened with
out effacing or destroying said stamp
And any bundle, box. or package o.
cigars which shall be sold or pass out
of the hands of the manufacturer, ex
cept into bonded warehouse, with
ont such stamps 80 affixed by an in
spector, shall be forfeited and may be
seized wherever found, and sold, one
half Of the proceeds of snch sale to be
paid to the informer and the other to
the United States. And every person,
before making any cigars after the
passage of this act, shall apply for
and procure from the assistant asses.
sor nf the district in which he or she
resides, a'permit authorizing sucn per
son to carry on the trade Of cigar
making, for which permit he or shs
shall pay said assistant assessor thu
sum Of twenty-five cents. And every
person employed, or working at the
business of cigar making in any 9th.
er district than that in which he or
she is a resident, shall, before making
any cigars in such other district, pre-.
sent said permit to the assistant as
SCISSOR of the district where so employ
ed or working, and procure the in
dorsement of said assistant assessor
thereon, authorizing said business in
said district, for which Endorsement
the assistant assessor shall be emit
tied to receive from the applicant the
sum of ten cents. And it shall be the
duty of every assistant assessor, up
on application Of any person residing
in his district, to furnish permit, o.
: to indorse upon the permit Of the ap
plicant, If resident ia another district
authority to pursue the trade of cigar
making within the proper district Of
such assistant assessor and said as
sistant assessor shall keep record
Of all permits granted or Endorsed by
him, showing the date Of each permit
the name. residence, and place Of EN-
ployment of the party named therein
the name and district of the Officer
who originally granted the same. Oh
who may have made any subsequen,
Endorsements thereon, and the name
or names of the party or parties by
whom the person named in such per
init is employed. or, if working fol
himself or herself. stating such fact
and every person making cigars shall
keep an accurate account of all the CT
gars made by him or her. for whom
aud their kind or quality !; and. il
made for any other person, shall state
In said account the name Of the per
son or persons for whom the same
were made, aud his or their place of.
business. and shall. on the first Mon
day Of every month, deliver to the as.
sistant assessor of the district. if re-
CURED by him, copy of such &C.
count, verified by oath or affirmation
that the same is true aud correct. And
il any person shall make any cigars
without procuring such permit, or the
droper Endorsement thereon, he or she
shall be punished by fine of five dol
lars for each day he or she shall so
offend, or by Imprisonment for such
time as the court may order for each
days offence, not exceeding thirty
days in the whole upon any one con
viction. And if any person making
cigars shall fail to make the return
herein required, or shall make falls.
return, he or she shall be punished by
fine not exceeding one hundred dol