The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-08-16

sc setting forth What portion Of said goods
seued s chewns smohas
shorts pressed plug. snan -four or prepared snun or
cigars which statement or inventory shall DO verified ny
The cath or Affirmation 0f such person persons ana
be In manner and form rs prescribed by the Commits
sioner OF Internal Revenue; and every such person.
curae account Of all the articles aforesaid thereafter
purchased by him or thein, the quantity ~ tobacco
snuff sn1a -four or cigars o. whatever @ man
or SALE removed from the place OF Manufacture and
he they shall on or before the tenth day Of each
ruo and abstract OF all such purchases and
sac or removals. which abstract shall be verified BY
oath or armaton and in case Of refusal or neglect 70
deliver the inventory, keep the account or furnish
The abstract aforesaid, he they shall forfeit the
Of ave hundred dollars to DO recovered with costs OF
suit. And IL shall DO the duty Of any manufacturer
or yender Of tinfol CT other material used ~
un CT a on enaar 70
such officer correct statement, verified by oath or
affirmation, OF the quantity and amount OF tnfoii or
other materials sold delivered 70 any person or per-
sons named in such demand; and in Of refusal
neglect 10 render such statement Of to believe
such statement to be incorrect or fraudulent the asses
sor Of the district may examination Of PERSONS
books and papers TO be made In the same manner as
the provisions Of law relating to manufacturers general
ly far applicable and not inconsistent herewith,
shall be held to apply 70 the manufacture Of tobacco
snuff and cigars; provided that the tax imposed upon
she manufacture Of tobacco snuf and cigars shall be
held 70 accrue upon the sale removal from
bonded warehouse; provided further, that manufac
t,red tobacco SNUFF or cigars whether of domestic
n ~ aR 10 bonded warehouse
in conformity with law and treasury regulations under
such rules and regulations and upon the execution OF
transportation bonds other security az may be
prescribed by the Commissioner Of Internal Revenue,
subject approval Of the Secretary Of the Treasury
OF the district from which such removal lie made and
may be transported from such warehouse TO any other
m Dunaed be WSraSn from bonded warehouse for
consumption, on payment OF the tax, or
removed for export TO q foreign country
visions of law relating the removal o. distilled spirits
rules regulations and conditions Of which, so far
bonded warehouse And no drawback shall in any
BIO allowed upon any manufactured tobacco snuh or
cigars. ..,, -,
all after eDacting clause and inserting in lieu thereof
the followng:That il any person other than the manu-
facturer shall SELL consgn remove for Eaio or part
with the possession OF any manufactured tobacco snu
or cigars upon which the taxes imposed by law have
shall be liable to penalty OF one hundred dollars for
each offence. And any person who shall purchase
or receive for sale any sacn soeasco ,nn III
stamped as required by law, or upon which the TAX
has been paid If II has accrued OF become payable
with knowledge thereof shall DO liable TO penalty OF
nifty dollars for each and offence And any person
who shall purchase receive for Gale any such ooacc
snuff cigars from any manufacturer who has not paid
the special TAX shall liable for each and every offence
TO a penalty Of hundred dollars, and 10 addition
thereto forfeiture Of all the articles as aforesaid 50
every person. before making any cigars aicr me passage
of this act shall apply for and procure from the assist
ant assessor Of the district In which he resides permit
authorizing such person carry the trade OF caer
making for which permit he shall pay said
assistant assessor the sum OF twenty i've cents
And every person employed working at the business
Of cigar making In any other district than that 10 whch
he she is resident shall, before mskmg any cisats
in such other district present SAID permit to the as.
sstant assessor Of the district where so employed or
working and procure the endorsement Of SAID ASSISTANT
assessor thereon authorizing said business IN said DIS
rict for which endorsement the assistant assessor shah
be entitled to receive from the applicant the sum OF ten
cents And shall be tho duty Of every assistant az
SCISSOR upon application OF any person residing In his
district to furnish permit. or 10 endorse rpon
the permit Of the applicant me resd, ,n IN cSer
making within the proper district OF sneh as.
asse,sor and said assistant assessor shall Keep
record of all permits granted endorsed by him. snow:
inQ the date Of each permit the name, residence ana
place Of employment Of the party p.msd therein me
the Or who NAV have any subsequent endorse
ment thereon and the name OF names o. me parry or
erIaysy or X w.1Sing for himself stating such fact
and every making cigars shall keep an accurate ac-
connt In tok Of all the cigars made by him. for whom,
snd tset lind or quality and made for any other per-
son sna state in said account the name Of the person
1 rIao. ~1 Of business % and shall on the as.
Monday Of every month, deliver TO the assist
ant assessor Of the district copy Of such ,cSon, vsr
rect And any person shall make any cigars without
procuring such permit or the proper Endorsements
be shall be punished BY nne Of I'VE dollars for each
day he shall SO offend BY imprisonment for such time
cssdins thirty days in the whole upon any one convo
tion And any person making cigars shall fail 10 make
the return herein required or shall make false return
he shall punished BY ne not exceeding hundred
dollars, by imprisonment not exceeding thirty days
And any may apply TO the assistant assessor or
own manufacture counted; and on RECEIVING
certificate Of the number for which such fee may be
sss be paid By the thereof may cell and deliver
such cgars 10 any purchaser In the presence OF said
assistant assessor or inspector In bulk or rnpacked with
out payment OF the tax copy OF the certificate shall
be retained the assistant assessor by the inspect
or shall the to the assessor OF the DIS
rci The purchaser shall pack such cigars In boxes or
paper PACKAGES, and have the same inspected and
marked, stamped according 10 the provisions OF law,
and shah mako Of the same Inspected TO the
assistant assessor Of The district wherein the same
manufactured, and, unless removed TO bonded
warehouse, shall pay the taxes on sucn e.
70 The collector Of the district wherein they
were manufactured. and before the same have been
oyed from the store building Of such purchaser
or from his possession; and II such purchaser shall ne
pleci for more than fifteen days TO pack and have such
cardns 10 law he shall be 6ned not exceeding ye hun
dred dollars and be imprisoned not exceeding six
months at the discretion Of the court ana The sgas
may seized by the collector and shall be forfeited TO
tie United states And " any person, arm, company
or corporation shall employ procure any person to
mskc any cigars, who has not the permit or the en-
doi omen thereon required bv this act he shall he pun
shed by nne Of ten dollars for each day he shall 80
employ such person or by imprisonment not exceeding
ten days And IL any person shnl be found making
cigars without such permit, the endorsement
thereon, the collector 81 the district may
seize sny cigars or tobacco tor making cigars
which may found in possession OF such person aud
the shall be forfeited 10 The United stsfs and sold;
aud the proceeds OF such sale shall he dttribnted be-
the United states and the in former " there be
any, o. provided by law
That section ninety three be amended by striking ont
all after the enactng clause and inserting In lieu thereof
tho follow ing THAT all goods wares and merchandise
or Articles manufactured made or produced except re-
hncd petroleum refined coal OIL cotton gold and silver
spurious and malt liquors, manufactured tobacco
snan and cigarsl by any person or firm, where tho
product shall not exceed the rate OF one thou.
sani dollars per snnu and shall made produced
by tie labor of such person hrm or by his or their
family shall be and hereby exempt from iax where
the product shall such rate ard not exceed the
rate OF ,hree thousand dollars the TAX shall be oved
and collected only upon the excess above the
of thousand dollars per annun and In all other
The whole annual product including any business
or Transaction where one party has been furnished with