, 1864-11-07
OFFICIAL.
LAWS OF THE UNITED STATES
Passed at the First Session OF the Thirty
Eighth Congress.


Eighth Congress.
An ACT to provide internal revenue to
support the Government, to pay interest
on the public debt, and for other pur-
poses.
CoNTISUED FROM LAST ISSUE.
Sec. 90. And be it further enacted, That any
bersnn, firm, company, or corporation, now or
Hereafter engaged in the manufacture Of to-
bacco, snuff, or cigars Of any description what
s0ever, shall be and hereby is required to make
out and deliver to the assistant assessor of the
assessment district true statement or inven-
tory of the quantity Of each Of the different
kinds Of tobacco, snuff flour, snuff, cigars, tin.
foil, licorice, 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, fne.cut, shorts, pressed,
plug, snuff flour, or prepared snuff, the several
kinds Of cigars and the market price thereof
which statement or inventory shall be verified
by the oath or affirmation Of such person or
persons, and be in manner and form rs pre-.
scribed by the Commissioner Of Internal Rev
enue; and the said person, firm, company, or
corporation engaged as aforesaid, on the lirst
day Of January in every year Hereafter, shall
make out and deliver to the said assistant as.
SCISSOR true statement or or inventory, In man
ner and form as aforesaid, and verified as aiorc-
said, Of all such articles, aforesaid, :hch held
or owned by him or them, setting forth all and
singular what is required 70 be set forth in the
statement or inventory tigst aforesaid; aud
every such person, company, or corporation
shall keep in book, in such m.nler and form
as said Commissioner may prescribe, an accu.
rate accoun; Of all the articles aforesaid there
after purchased bv him or them, The quantity
If tobacco, snuff, snuff -four, or cigars, Of
whatever description, sold, consumed, or re-
moved for consumption or sale, or removed
from the pace Of manufacture; aud he or they
shall, on Wednesday Of each week, furnish to
the assistant assessor Of the district true and
accurate copy Of the entrics in said book dur.
ing the week ending on the preceding Saturday,
which copy shall be verified by oath or aiiir-
nation, on the receipt whereof an assessment
Of the duties due by said person, company, or
corporation shall b. Immediately made and
transmitted to the collector Of the district to
whom said duties shall be paid within five days
thereafter; and in case the duties shall not be
paid within the said Eve days, the said collector
may, on one days notice, distrain for the same,
with ten per centum additional on the amount
thereof subject TO all the provisions Of law re-
lating 10 licenses, returns, assessments, pay-
Jnent Of taxes, irns, Apes, penalties, and for
fixtures, not inconsistent herewith in the case
II other manufacturers, and such duty shall
be paid BY the manufacturer or the ,lcrson for
yheLh The goods are Manufactured. as the as
avenue: Provided, That II shall be the duty
Sf any manufacturer or vender Of tin-ioil used
In covering manufactured tobacco, on demand
OF any officer Of internal revenue, to render to
such eiiicer correct statement, verified by
oath or affirmation, Of the quantity and amount
OF tin fail 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 to be in.
correct or fraudulent, the assessor OF the dis
trist may cause an examination Of persons,
books, and papers TO be made in the same man
ner as provided Ia the fourteenth section Of
this act: Proeited, That manufactured tobacco,
snnR, or cigars may be transferred, without
payment Of the duty, directly from the place Of
manufacture to bonded warehouse established
in eonldF,nity with law and Treasury reguia-
tons, under. such rules and regulations and
upon The execution Of suchtranspOFtation bonds
as tho Secretary Of the Treasury may pre-
~ e,So sale zones :. g o,ner security . oe taken
Wy Sssessor y y, u'e uss,lcs IIo.l wn'cs sucn
s...S ios' = ,naue' ahu my os uansPorIeu non wv,
~. y ~a.enuuse 20 ae9noea warehouse pseu
-. aie stolAse q lnercnanalse as any port q
epu sl..'urawn tnere'ron ior consump,
ssou ~ lnhI payment OF tne duty OF removed
W sAp"r. 70 'oteign country without pay
men. o. opty, IN conformity with the provisions
y sn's acs relaung 70 the removal Of distilled
ny ne rules regulations, ana condi.
uons o wnlen. 50 iar as applicable, shall apply
~t1oaeeo, snun, OF cigars IN bonded warehouse.
Ano no erawoaek shali 10 any case be, allowed
upon any manuiactured tobacco. snutt,s or ei
sas upon wn.cn any excise duty has been
pa.u e.ner before or aiter It has been placed in
sVSued warehouse.
Pee VI. .dna oe g further enacted, That
CeEy manuiacturer o. tobacco, snnii, or cigars
NY description, as herelnbeiore mentioned,
y Wy cnei workman, agent. or superintendent,
sn,.. 9 tne end oi each and every month,
MAKE ana slgn declaration, In writing, that no
sucn article Or commodty, as aforesaid, bas,
,suIilg ,g sucn preceding month or time when the
nst declaration was made, been removed, car
peg, or sent or caused, or suffered, or known
g nave been removed, carried, or sent from
the premises Of such manufacturer other than
such as have been duly assessed and 'the duties