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

states, with one or more Sufet1eS 10 DC ap-
proved by the collector of the district, IN
the sum Of three thousand dollars Tor each
cutting machine kept in use, in the sum OF
one thousand dollars for each screw press
used for making plug or pressed tobacco,
in the sum of five thousand dollars for each
hydraulic press used, in the sum of one
thousand dollars for each snuff null used,
and in the sum Of one hundred dollars for
each person employed by said person, firm,
company, or corporation in making cigars.
conditioned that he will comply with ali
the requirements of law in regard to any
persons, firms, companies, or corporations,
engaged in the manufacture of tobacco,
snuff, or cigars that he will not employ
others to manufacture cigars who have not
obtained the requisite permit for making
cigars; that he will not engage in any at
tempt, by himself or by collision with
others, to defraud the government OF any
duty or tax on any manufacture OF tobacco
snuff, or cigars that he will render truly
and correctly all the returns, statements
and inventories prescribed for manulactu-
rers Of tobacco, snuff, and cigars; that
whenever he shall add to the number Of
cutting machines, presses, snuff mnlls, Oh
cigar makers, used or employed by him, he
will Immediately give notice thereof to the
collector who holds the bond, and will pay
to the collector of the district all the duty
or taxes which may or should be assessed
and due on any tobacco, snuff, or cigars Sc
manufactured, and that he will not knowing
ly sell, purchase, or receive for sale any
such tobacco, snuff, or cigars, which has not
been inspected, branded, or stamped as
required by law, or upon which the tax
has not been paid if it has accrued or be-
come payable. And the said bond may
be renewed or changed from time to time,
in regard to the amount and sureties
thereof, according to the discretion of the
collector, under the instructions Of the
Commissioner of Internal Revenue. And
every person, firm, company, or corpora
ton aforesaid shall obtain and exhibit,
whenever demanded by any officer, of in
ternal revenue, certificate from the col
lector, setting forth the kind and number
of machines, presses, snuff mulls, and num-
Der Of cigar for which the bond has
been given. And if any person or agent
OF any firm, company, or corporation shall
manufacture for sale tobacco, snuff, or
cigars of any description without first OBJ
tanning the certificate aforesaid, and fur
nishng the bond herein required, such
person or agent shall be subject, upon con-
viction thereof, to penalty Of three hun
dred dollars, and in addition thereto shall
he liable to imprisonment for term not
exceeding one year, at the discretion OF
the court.
That section lightweight be amended
by striking out all after the enacting clause
and inserting, in lieu thereof, the follow
ing: That it shall be the duty of the assist
ant assessor of each district to keep a
record. in Il book or books to be provided
for the purpose, to be open to the inspec-
tion of any one upon reasonable request
of the name of any and every person, firm
company, or corporation who may be en-.
gagged in the manufacture of tobacco
snuff, or cigars in his district, together
with the place where such manufacture is
carried on and place Of residence Of the
the person or persons engaged therein
and the assistant assessor shall enter
in. said record, under the name of cacl
manufacturer, an abstract Of his monthly
returns: and each assessor shall keep 9
similar record for the entire district.
That section cighty-ninc be amended by
striking out all after the enacting clause
and inserting, in lieu thereof, the follow.
ing That in all cases where tobacco
snuff, or cigars, of any description, arc
manufactured, in whole or in part, upon
commission or shares, or where the mate.
rial from which any such articles are made
or arc to he made, is furnished by one
party and manufactured by another, OF
where the material is furnished or sold 10y
one party with an understanding or con
tract with another that the manufactured
article is to be received in payment there
for or any part thereof, the duty or taA
imposed by law thereon, when paid by thC
manufacturer, may be collected at tho
time, or at any time subsequently, o
the party for whom the same wa:
made or to whom the same was delivered
as aforesaid, or of the person or party who
made the same, as the assessor shall deem
best for the collection Of the revenue. AnC
in case of any fraud or collision by which
the Government shall be dctraudcd, or at
/ tempted to be defraudcd, by IL party wh'
/ furnishes the material, and by the maker o
any of the articles aforesaid, such materia
! and manufactured articles shall be liable
| to forfeiture and such articles shall be
liable to he assessed the highest rates o.
! tax or duty imposed by law upon any ar
ticlc belonging to its grade or class.
/ That section ninety may be amended by
! striking ont all after the cnacting clause
and inserting in lieu thereof, the following
! That any person, firm, company, or corpo
ration, now or hereafter engaged in the
manufacture of tobacco, snuff, or cigars
of any description whatsoever, shall be
and hereby is, required 10 make out ant
deliver to the assistant assessor Of the az
! seSSment district a true statement or IN
ycntory of the quantity of each of the diff
( fcrcnt kinds of tobacco, Snuif-Hour, cigars
/ tiufoil. licorice, and stems, held or owned
! by him or them on the first day of Januar.
of each year, or at the time of commencln!
/ business under this act, settling forth wha
portion of said goods was manufactured o
! produced by him or them, and what wa
purchased from others, whether chewing
smoking, fine-cut, shorts, dressed, plug
suutf-hour, or prepared snuff, or cigars
which statement or inventory shall be Verl
/ fed by the oath or affirmation Of such per
| son or persons, and be in manner and form
as prescribed by the Commissioner of In
ternal Revenue and every such person
company, or corporation, shall keep II
books an accurate account of all the ar
| ticles aforesaid thereafter purchased b.
him or them, the quantity of tobacco
snuff, snutf-hour, or cigars. of whateye
description, sold, consumed, or removes
] 4. 4. FIR