The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-30

sdie was MADE or 10 whom the same was delivered
as aforesaid, or upon the person party who made
the same as the assessor shall deem best for the col
lection OF the revenue. And in of fraud the
part OF either OF said parties in respect to said
uIacture, or of any collision their part with in
tent to defraud the revenue, such material and man
ufactured articles shall be liable to foreiture and
such articles shall be liable to be assessed the high
st rates of tax imposed by law upon any article of
like kind.
That section ninety be. amended by striking out
all after the enacnng clause and inserting in lieu
thereof the following: That any person, firm COM
pany. or corporation, now or hereafter engaged in
the manufacture of tobacco, snuff cigars, of any
description whatsoever, shall be- and hereby is, re-
quired to make out and deliver to the assistant
SCISSOR OF the assessment district true statement
inventory of the quantity of each of the different
kinds of tobacco, snutf-hour, snuff cigars, tinfoil,
hcorice, and stems. held or owned by him or them |
On the first day of January of each year. 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 purchas-
ed from Others whether chewing, smoking fine cut
shorts pressed, plug, snuffhour or prepared snuff
or Cigars which statement or inventory shall be YER
med by the oath Or affirmation OF such person per-
sons. and be in manner and form as prescribed by
the Commissioner of Internal Revenue; and every
such person. company, corporation shall keep in
book form an accurate account of all the articles
aforesaid thereafter purchased by him or them, the
quantity Of tobacco, snuff, snutf-four, cigars of
whatever description manufactured, sold con-
sumed or removed for consumption sale, or re-
moved from the place of manufactures and he or they
shall on or before the tenth day of each month, fur
nlsh to the assistant of the district true
and accurate abstract of all such purchases and sales
removals, which abstract shall be verified by oath
or affirmation and in of refusal neglect to
deliver the inventory keep the account or furnish
the abstract aforesaid he they shall forfeit the
sum of five hundred dollars, to be recovered with
costs of suit And ii shall be the duty Of any manu-
acurer vender of tinfoil, other material used
in manufacturing tobacco snuff, cigars, on de-
mand of an officer of internal revenue, to render to
such officer correct statement verified by oath or
Affirmation, of the quantity and amount of tnfoil or
other materials sold or delivered to any person or
persons named in such demand; and case of refusal
or neglect to render such statement or OF cause to
believe such statement TO be incorrect fraudulent
the assessor of the district may cause an examina-
ton of persons books. and papers to be made in the
| same manner provided in the fourteenth section
of this act And all the provisions of law relating to
manufacturers generally so far applicable and not
inconsistent herewith, shall be held to apply to the
manufacture of tobacco. snuff and cigars Pr0pldsd
That the tax imposed upon the manufacturer of to-
bacco, SNUFF and cigars, shall be held to accrue up
| on the sale removal from the place of manufac-
| ture unless removed TO a bonded Warehouses: Pro
otdodJ"ther, That manufactured tobacco, snuff, or
cigars, whether of domestic manufacture import
ed, may be transferred, without payment Of the tax
| to a bonded warehouse 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 may be
prescribed by the Commissioner of Internal Revenue
subject TO the approval oil the Secretary of the Treas
urv said bonds or other security to be taken by the
collector OF the district from which such removal s
made; and may be transported from such ware
mouse to any other bonded warehouse established as
aforesaid and may be Withdrawn from bonded ware
house for consumption on payment OF the tax, re-
I
ment OF tax, in conformity with the provisions of law
| relating to the removal of distilled spirits, all the
rules, regulations, and conditions OF which far as
applicable shall apply TO tobacco, snuff cigars in
| bonded warehouse. And no drawback shall in any
| case be allowed upon any manufactured tobacco,
| That section ninety-one be amended by striking
out all after the enacting clause and inserting in lieu
thereof the following: That all manufactured tobac-
CO. snuff cigars shall, before the is used or
| removed for consumption, be inspected by an in
spector appointed under the provisions OF law, who
! snail mark or attX stamp upon the box or other
package containing such tobacco, snuff cigars, in
| a manner to be prescribed by the Commissioner of
| Internal Revenue, denoting the kind. quantity, or
number contained in each package with the date of
inspection and the name of the inspector, and the
collection district The fees OF such inspector shall
in all be paid by the of the manufacture
| ed tobacco snuff or cigars, so inspected. And any
person who shall aflix upon any box or other pack
i age containing such tobacco, snuff or cigars, any
mark II stamp which shall be false or fraudulent in
any of the particulars before reced in this section
or shall with the intent to defaud the United States
or to cause the To be deirauded change in any
manner such stamp or mark, or such box or package
so marked or stamped, shall be liable fine of not
less than fifty dollars or to imprisonment, not ex
ceedlng two years, for every such offence. And all
cigars manufactured after the passage of this act
shall be packed in boxes or paper packages. And
any manufactured tobacco snuff and cigars Wheth-
er of domestic manufacture imported which shall
be sold pass out of the hands of the manufacturer
| or importer except into bonded warehouse, with
out the inspection marks stamps affixed. unless
| otherwise provided. shall be forfeited and may be
seized wherever found. and shall be sold, and the
proceeds OF Sucn sale snail be distributed between
the United States and the iniormer ii there be any.
as provided by law. The Commissioner of Internal
| revenue shall keep an account of all stamps deiv-
cred to the several Inspectors and said inspectors
shall also keep account of all stamps by them
used or placed upon boxes containing cigars and OF
all tobacco snuff or cigars inspected and the name
| OF the person, firm, company for whom the same
were SO inspected, and shall return the
ofthe district separate and distinct account of the
| same, and also return to the said Commissioner
| demand, all stamps not otherwise accounted forand
shall give bond for the faithful performance Of all
duties to Which he may be assigned and to return
account for all stamps which may be placed in his
hands.
| That section nne-two be amended by striking ont
all after the enact1ng clause and inserting in lieu
thereof the following That if any person other than
| the manufacturer shall sell, or consign, or remove
for sale, part with the possession of any manufac
tured TOBACCO snuH or cigars upon which the taxes
imposed by law lave not been paid with the knowl-
edge thereof such person shall be liable to penalty
| OF one hundred dollars for each offence. And any
person who shall purchase receive for sale any
such tobacco snuff. or cigars, which has not been
| inspected, branded or stamped required by law
upon which the has not been paid if it has ac
| crued or become payable, with knowledge thereof,
shall be liable to penalty of fifty dollars for each
and every offence. And any person who shall pur-
chase or receive for sale any snch tobacco snuff or
cigars: from any manufacturer who has not paid the
special tax, shall be liable for each and every Oence
to penalty of one hundred dollars and in addition
thereto, forfeiture of all the articles. aforesaid
so purchased or received. or the fu 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
ne resides permit authorizing such persons to
ry on the trade of cigar making, for which permit he
shall pay said assistant assessor the sum of twenty
hve cents And every person employed or working
at Inc business OF cigar making in any other district
than that in which he she is a resident shall be-
fore making any cigars in such other district pre-
sent said permit to the assistant assessor of the dis
trct where employed working, and procure the
endorsement of said assistant assessor thereon au
thonzng said business in said district for which in
dorsement the assistant assessor shall be entitled to
receive from the applicant the sum of ten cents
And 1t shall be the duty of every assistant as
SCISSOR, upon application of any person residing
in his district, to furnish permit or to ndorse
upon the permit of the applicant, if resident in
another district, authority to pursue the trade |
OF cigar making within the proper district of |
such assistant assessor; and said assistant as |
SCISSOR shall keep record of all permits grant |
ed or Endorsed by him, showing the date Of each |
permit, the name, residence, and place of en- |
ployment of the party named therein, the name |
and district ofthe officer who originally grant
ed the same, or who may have made any subse-
quent Endorsements thereon, and the name or
names OF the party or parties by whom the per-
son named in such permit is employed, or, i'll
working for himself, stating such fact; and ey-
cry person making cigars shall keep an accurate
account in book of all the cigars made by him.
for whom, and their kind or quality; and i'll
made for any other person, shall in said account
the name of the personfor whom the same were made
and his place of business and SHALL on the first
Monday OF every month deliver to the assistant as
SCISSOR OF the district copy of such account verified
oy oath or affirmation that the is and cor
rect And If any person shall make any cigars with
out procuring such permit, or the proper indorse-
nents thereon, or neglect to keep such account inI
book form he shall be punished by fine of five dol
lars for each day he shall offend, by imprison-
ment for such time the court may order for each
day offence, not exceeding thirty days in the whole
upon any one conviction. And if any person ma
King cigars shall fail to make the return herein re-
CURED or shall make false return, he shall be pun
lsned by hne not exceeding one hundred dollars
OF oy imprisonment not exceeding thirty days. And
any person may apply to the assistant assessor or
inspector of the district to have any cigars of his
own manufacture counted; and on receiving GER
thcate OF the number for which such fee as may be
prescribed by the Commissioner of Internal Revenue
snail be paid by the owner thereof may sell and de-
er such cigars to any purchaser in the presence OIL
sl9 assistant assessor or inspector, in bulk or un-
packed without payment of the tax. COPY of the |
certificate shall be retained by the assistant
or by the inspector, who shall return the same to
pack such cicars in hnxas -