, 1864-08-16
lhl CIGAR MAN.
UFACEUREKS.
Regulations Concerning EtheInApecttou
aud stamping OF Cigars.
TREASURY DEPARTMENT,
OFFICE Or INTERNAL REVENUE.
WaAr1tH-orcs Arr n 1p4f


The law provides no mode by which the
Inspector ehall be legally informed of the
value Of the cigars he is called upon to in
spcct. He is, therefore, required tin making
his valuation to act upon bis own knonl.
edge Of the market Value Of the inspected
article, exclusive Of the tar, of which value
he should be careful to keep himself well.
Informed. Aftcr the cigaIs have been packed
in bundles, boxes or packages, IN the shape
In which they are exhibited for sale, or sold,
the Inspector will af11x the stamp, indicating
the rate Of tax according to the value Of the
9th section of the act OF Congress-. In estt-
mating the value he will include the cost OF
production, packing, bo1in z, inspecting, aud
whatever mag beproperly regarded as part Of
the expense Of putting the commodity Into
q complete and dnal condition for the mar
let! And when the cigars have once been
packed, labelled and stamped, the packages
cannot be broken, or the cigars re-packed or
diyested of the stamps affixed to such pack
ages or boxes, while In the possession, con-
troll, or custody Of the manufacturer, or his
agent Or gcnts, without rendering them lia-
bic for re.i1sPt ction; and, where the value
of the cigars Ii found to be more than was
fixed on The firet inspection, stamps denot-
ing higher rates OF tax must be affixed; aud
any such re-packiug or removal Of the In
epeetor's stamp Without such re-lncpection
must be regarded as fraudulent transac.
tiop, rendering such cigars liable to seizure
ard forfeiture.
For reasons stated above, the Inspector
will afiix to all cigars which be values ut 50,
e snd IS, stamp deAoting Tar Of So. On
cigars which he values above IS and up to
SIS, be will A1t1x q stamp denoting a tax Of
IS. On cigars which he yA1nea above SIS and
up to $50, he will attix stamp denotIng q
tax Of SIG. On cigars which be values above
so md up to Si5, be Wll aflx q stamp de-
t.nftF,u far of &t1E. nnd ny, 1rk{oh fa
values above $45, he will af1lx stamp denot-
ing tax Of $40 per thousand
The Inspector will visit, as often as may
he deemed necessary BY the Assessor, eacn
mandatory Of cIgars IN his district Before
stamping he Will satisfy himself that each
Of ore quality. Care will be exercised in
atnxing the stamps to 60 attach them t.
the bundle, package, or box, that they
cannot be opened or broken without
sascing or destroying the stamps.
When a single stamp will not sufficiently
pctor Is required to attachso many stamps
Us will. No other person than an Inspector,
duly appointed bp the Secretary Of the
Treasury, is authorized to att1x stamps, and
the affxlng of stamps By any other person
Will render the clgars liable to forfeiture
under section q. and my Inspector who
such fraudulent stamping, will, on the facts
! beirE brought to the knowledge of this Of
fee. be dismissed.
| Whenever an Inspector, by sickness, or
! otherwise, becomt3 disqualified for the per-
| forUance Of lfs duty, and his place cauuot
be conveniently supplied b5 another inspect
or, notice must Immediately be given, By the
assessor, 10 this Office, and, If necessary, the
| nomination Of another person as 1ns .,ector
| forwarded to take his p1ace.
In no case will It be proper for au Inspect
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