The New York herald., 1866-08-05

for the faithful performance OF a the requ,r :
the manufacturer OF tobacco or cigars on reeetvnx
his bond, certificate form forty -one showing the
number OF different machines used by him, and the
number o men employed In making cigars, on VIII ch
the amount OF said bond has been determined Blank
forms for such statement bond and certificate will be
furnished from this Office, and and collectors
are particularly charged with tho execution OF these
VISIONS Of the law
Sirhrhe assistant ussessor OF each division IL
qured TO record in book TO be kept for that purpose
the name OF person. hD company or corpora ton
engaged in tho manufacture of tobacco, snuG or cigars
IN his DIVISION with the place whore the manufacture s
carried on and tho place OF residence OF the person
persons engaged therein and under the name OF each
manufacturer he will enter also an abstract OF his
monthly returns suilar record for the entire col
lection district required TO be kept by each assessor
Serenth-The manufacturers statement Of inventory
required 70 be made the first day Of January OF each
year, or at the timo OF nciDg business and tho
account OF all bis purchases and sales kept IN book for
10 be made under the law substantially as re-
qured heretofore An additional and important Hem,
however is 10 be entered In his book each month"; viz:
tue total amount OF goods manufactured. a. well as
goods sold and removed An abstract OF all purchases
sales and removals must be furnished TO thea ss-tan
assessor form No 81 on or before the tenth DAY OF
each month.
E,oahSection ninety Of the act Of juno 20 1854,
amended by the act OF July l3 1860, provides that
manu- fsctured tobacco snuff cigars may be transfer
red without payment OF tho tax to bonded warehouse
established 10 conformity with the law and the Treasury
regulations under such rules snd regulations and upon
Tho execution OF such transportation bonds or
other security as may be prescribed by the
Commissioner q Internal Revenue, subject 10 the
approval OF the Secretary Of the Treasury said bond
other security TO be taken By the collector of the district
from which such removal is made. The tax on cigars,
cigarettes and chcroots being levied and assessed partly
the basis or specific tax and partly ad valorcm
necessary that AL cigars cigarettes and chcroots
warehouse and collector will issue permit for the
removal Of cigars in bond until he has from
the assessor or assistant statement Of the value
Of such cigars as estimated by him, which value together
with the number OF cigars must be distinctly marked
upor the package n which the cgarg contained The
basis which such approved value Is made
quality are selling IN the market AZ the time the appraisal
Is made and whenever cigars cigarettes or cheroots aro
removed from bond for consumption the tax u 90
computed upon the appraised value specified In
the bond or permit end marked or stamped upon the
boxes or packages containing the cigars, cigarettes
cberoots Il being OF tho highest importance that
rect valuation or apprasemont should be made ia all
cases where cigars cigarettes, &c removed ln bond,
tho WHO xes such valuation should await ho
self of every at his command 10 become
acquainted With the cost o producing The cigars SC,
ana their market value The law makes IT the duty of tue
inspector or the assessor TO apprse cigars, &c. la
case eau this duty be discharged By any person But
IN case the man acturer st SIZED with the valuation
made by the inspector assCssar 10 be well that
both tho inspector and should examine h sine
and, possible asree upon the proper valuation 80 20 be
given
Niass--seetion nnety-two of the act Of .Iuue 20,
1864, as amended BY the act OF July Is, 1866,
requires that every cigar maker shali procure
from the assistant assessor OF the division in which
ho resides permit form No ~ authorizing him to
carry the Business ~ cigar making aud II he makes
cigars any other division than tho which he
sides he must the Endorsement Of the assistant
init This section also requires every person making
cigars under such permit 10 keep accurate
count IN a book of all cgars made by him. for
whom made and their kind or quality. and on the
first Monday OF every month 30 deliver 10 the assist-
ant assessor of the division copy of snch account
verified by oath affirmation. Assistant assesaars
are arouariy charged to see That these provisions of
Law are complied with that every cigar maker Ia his
division has permit keeps account OF the number,
kind and quality OF cigars made by him, if made
any other prson tue uae OF the person for whom the
same arc made and his place of busn.ss and that on
The irqA Aap1oy NJ parh htYnpt he l.yIr,
him OF such record. The assistant is aeo par
tculary charged 10 that ovcry manufacturer "
bacco snun cigars furnishes tho statement
required by section eghysesen and makes his 'nven-
tory and keeps accurate account book FORM OF
qred by section ninety and ANY neglect the part Of
assistant in these Particular Of inspectors
personally 20 perform the duties assigned TO them viii
DC deemed Just cause for removal from office
Ten at--Bef0re cigars cigarettes cneroots
moved ier sale or c0runpton they be inspeced
hey haye e S Ds e hs m
spcclcr whenever Lo inspects any cigars &c except
where the same removed to bonded warehouse u
make appraisal OF SUCH cigars, and at the
time 10 examine tho manufacturer thereof
or his aaent under oath, the oath TO be reduced
his agent order 10 ascertain whether such msnufsc
turcr has any interest direct indirect in sny sale that
cigarettes cheroois sold ats price less than the ap
praised vauaion, by the coAiment OF which he seeks
10 obtain false fraudulent or deceptive valuation on
affidavit form No will bo used On she first
Monday of each month, or oftener " required
by the assessor. the inspector must return to the
OF his district separate and distinct of
the weight and kind Of tobacco or snun inspected by
him the number OF cigars cigarettes and cleroots In
spected and stamped and their appraised value He IL
required also to his return the nsnes Of ,hs per-
sens Arms compaue, and corporations for whom he has
inspected any tobacco snuff or cigars, and keep
account Of ali stamps used or placed on boxcs
or pacsages CONTAINING cigar: The market value,
or tho cigars s the basis which the al vaiorem tax
will be assessed but before the tax return
cigars made by the manufacturer or his agent fore
man or other person in his behalf al less value than
that 1xed by the Inspector the will make such
examination shall satisfy him ss TO the truth OF the
facts.
hxepenh-it will 10 the duty of every officer through
whose hands cigars may pass while IN bond 10 see II the
numb apparent value of the correspond with
the number and value contained In the bond and stated
in tho permit given by the collector. All cigars ON
being withdrawn from bond for consumption must
inspected stamped BY the inspector Of the district
which tho bonded warehouse ia situated. This will be
necessary in ali cascs IN order protect Tho cigars from
aofy 70 and forfeiture Cigars, cigarettes and
chsroos which shall be In bonded warehonsss ou the Is
day OF August 1890 wi be subjec, TO tho tax OF $40
To fA-By the recon, Tariff II IL made the duty
OF ocars of The customs to inspect and stamp a inn
but under the nineiyr' section of the art o. June TO-
1904 amended nv the act of July IL. 1sGs, all I'm.
ported esrs which are sold or pass out of the hards
or The .mporier without tho inspection marks
Or stamps anxe6 are liable 10 seizure and
forfeiture. and u yil be the duty Of
ucnt Qr the Law IN this r.aleci IN regard imported
c.s.s equally in tho Of cigars of domestic manu-
facturc.
Thislsnh-py the eighty-ninh section II is provided
that all where tobacco, suuf clgsrs
factured commission r shares, or where
tho materials ars furnished by one party and
mansf1cture by another, where the mans
factured articles received in payment for
iaaicia fHrnshef the may the taxes
articles upon ihe lariy for whom thny made
or T. wLom they are delivered or upon the person or
rar'v waking Tire same the shah deem best
for tho collection o the This section dis
crcuunary power 10 tho sssesor which he Il expected
10 IN all cases ahers the perscI makirg cigarg s
recognized m1nufsc,urcr hayhg given bond for the
performances of all requirements ~ the law, the tar
all ar,icics made FOR him should be assessed uton
him but where they are made for parties who not
known manufacturer, and have given bond the
should IL nassble he collected from the mat
the sriiclcs In 0very where Assessor
ceves return sent 10 him from the sssess.
or OF another district he should ackno~ ledge