The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-05-23

So.
the assessor of the district may cause an
examination Of persons, books, and papers
to be made i'm the same manner as provided
in the fourteenth section of this act: Pro-
pided. That manufactured tobacco, snuff, or
cigars, whether of domestictic manufacture
or imported, may be transferred, without
payment of the tax, to q bonded ware
house established in conformity with law
and treasury regulations, under such rules
and regulations and upon the execution OF
such transportation bonds or other security
as the Secretary Of the Treasury may pre-
scribe, said bonds or other security 10 ne
taken by the collector of the district from
which such removal is made and may be
transported from such warehouse to any
other bonded warehouse established as
aforesaid, and may be Withdrawn from
bonded warehouse for consumption on pay
ment OF the tax, or removed for export 10
foreign country without payment OF tax,
in conformity with the provisions of the
law relating to the removal Of distilled
spirits, all the rules, regulations, and con-
ditions Of which, sofar as applicable, shall
apply to tobacco, snuff, or cigars, in bonded
warehouse. Andno drawback shall i'm any
case be allowed upon any manufactured to-
bacco, snuff, or cicgars, upon which any
tax has been paid either before or after it
has been placed in bonded warehouse.
That section nincty-one be amended by
striking out all after the enacting clause,
and inserting in lieu thereof the following:
That all manufactured tobacco, snuff, or
cigars, whether of domestic manufacture
or imported, shall, before the same is used
or removed for consumption, be Inspected
by an Inspector appointed under the fifty
eighth section of the act to which this is an
amendment, who shall mark or afiix
stamp upon the box or other package con-
tanning such tobacco, snuff, or cigars, in
manner to be prescribed by the Commits
si0ner of Internal Revenue, denoting the
kind, quantity, or number contained each
package, with date ofinspection and name Of
inspector, and the collection district. The
fees of such Inspector shall in all cases be
paid by the owner of the manufactured to-
bacco, snuff, or cigars, so inspected. And
the penalties for the fraudulent marking
of any box or other package of tobacco,
snuff, or cigars, and for any fraudulent at
tempt to evade the taxes on tobacco, snuff,
or cigars $50 inspected, by changing in any
manner the package or the marks thereon,
shall be the same as are provided I'm rela-
ton to distilled spirits by existing laws.
And all cigars manufactured after the pas
sage of this act shall be packed in boxes.
And any manufactured tobacco, snuff, and
cigars, whether of domestic manufacture
or imported, which shall be sold or pass out
of the hands of the manufacturer or i'm
porter, except into bonded warehouse,
without the inspection marks or stamps az
fixed by the inspector, unless 0therwise
provided. shall be forfeited, and may be
seized wherever found, and shall be sold,
one half of the proceeds of such sale to be
paid to the intormer, and the other moiety
to the United States. The Commissioner
of Internal Revenue shall keep an account
of all stamps delivered to the several in
spectors and said inspectors shall also
keep account of all stamps by them used
or placed upon boxes containing cigars,
and of all tobacco, snuff, and cigars
inspected, and the name of the per-
son, firm, or company for whom
the same were so inspected, and
return to the assessor of the district Sc
paratc and distinct account of the same,
and also return to the said Commissioner,
on demand, all stamps not otherwise ac-
counted for, and shall give bond for
faithful performance of all the duties to
which he may be assigned, and to return
or account for all stamps which may be
placed in his hands.
That section nincty-two be amended by
striking ont all after the enacting clause
and inserting in lieu thereof, the following
That if any person other than the manu-
facturcr shall, or consign, or remove for
sale, or part with the posSessor of any
manufactured tobacco, snuff, or cigars,
upon which the taxes imposed by law have
not been paid, with the knowledge thereof,
such person shall be liable to a
penalty Of one hundred dollars for
each and every offence. And any
person who shall purchase or re-
ceive for sale any such tobacco, sutfi, or CT
CARS, which has not been inspected, brand
ed or stamped as required by law, or upon
which the tax has not been paid, If it has
accrued or become payable, with know
ledge thereof, shall be liable to Il penalty OF
fifty dollars for each and every offence.
And any person who shall purchase or re-
CClNc LOT sale INV SH'Il toDaSao, oiiuiii VI
cigars, from any manufacturer who has not
paid the special tax, shall be liable for each
and every offence to a penalty of one hum
dred dollars, and, in addition thereto,
forfeiture of all the articles, as afore-
said, so purchased or received, or the full
value thereof. And every person, before
making any cigars after the passage of this
act, shall apply for and procure from the
assistant assessor of the district in which
he or she resides, a permit authorizing
such persons to carry on the trade OF cigar
making, for which permit he or she shall
pay said assistant assessor the sum OF
twenty-five cents. And every person en-
ployed or working at the business of cigar
making in any other district than that in
which he or she is resident shall, before
making any cigars in such other district,
present said permit to the assistant asses
sor of the district where 80 employed or
working, and peocure the Endorsement OF
said assistant assessor thereon, authorizing
said business i'm said district, for which in
dorsement the assistant assessor shall be
entitled to receive from the applicant the
sum of ten cents. And it shall be the duty
of every assistant assessor, upon applica-
ton of any person residing in his district
to furnish permit, or to indorse upon the
permit of the applicant, if resident in an.
other district, authority to pursue the