The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-12

tne olstIlGl d Wv III saies or removals, which alb
stract shall be verified by oath or alnrInallon
and i'm case of refusal or neglect 10 uel the oh
ntnrv or keep the account or furnish the aD,
+aot aforesaid he or they shall forfeit tne sum vi
five hundred dollars, to be recovered Win c3sos
Of suit And it shall be the duty Oh any l.a,ius
tnrer or yender of tinfoil, or other material useu
=! rnannfoctnrinn tobacco snuff, or cigars, on Qe-
mand of an officer of internal revenue, W ioiu 40,
TO such officer correct statement, 'SilnSu ~
oath or affirmation, OF the quantity a nuro1 tn
of tinfoil or other materials sold or dclVereu W
anv nerson or persons named in such oeihahu !,
and in case of refusal or neglect 10 IehucI suS =
Abatement or of cause to believe such sla'etie Gu,
to be incorrect or fraudulent, the aSseseol Va ~,
district may cause an examination OF persons,
books and papers to be made in the slliiI i !.i
ner as provided in the fourteenth section Vi .'tis
act. \And all the provisions OF Ill" ic chi7nI
manufacturers generally, so far is appiicaoic uIiu
not inconsistent herewith, shall be ilcld 10 appiy
to the manufacture of tobacco, snuli' anu cts"is ,
Provided That the tax iihpoScd upon thc i III ,
facturer of tobacco, shui,, anu vi5' trr',, tho
held to accurc upon the sale or removal rom sl
place of manufacture, unless removed 10 ponoe9
Warehouse: Provided further, Inat man uiactulc
tobacco, snuff, or cigars, whether VI frad
manufacture or imported, ma be transferred,
without payment of the tax, TO bondcd ware,
house established in conformity with law ana
treasury regulations, under such rules anu leSu-
latiouS and upon the execution OF sucl traiispo!.
tatiou bonds or other security as may be prescrl-
bed by the commissioner of internal revenue, SUD-
iect to the approval of the Secretary OF the Treas
ury, said bonds or other security 10 DC taken ny
the collector of the district from whlch sucn IT,
moval is made; and may be transported from
such warehouse to any other bonded warehouse
established as aforesaid, and may be wlthdra"n
from bonded warehouse Tor consumption Oh pay
ment of the tax, or removed for export to lore
IGN country without pnyment OF tax, III conioruii-
ty with the provisions of law relating TO the re-
moval of distilled spirits, all the rules, reg!iEi-
tions and conditions OF which, SO lar rs apptlca-
BILE shall apply to tobacco, snuff or cigars III bon
ded warehouse. And no drawback shall III any
case be allowed upon any manufactured TOBACCO,
snuff, or cigars.
That section ninety-one be amended by strlk-
ing out all after the enactng clause, andnscrting
in lieu thereof the following: That all manutic-
tured tobacco, snuff, or cigars, shall, before the
same is used or removed for consumption, be IN
spectcd by an Inspector appointed under the pro-
visions of law, who shall mark or alllN STAN up
on the box other package containing such To-
bacco snuff, or cigars, in manner TO be prescrl
bed by the commissioner OF internal revenue, &c
noting the kind, quantity, or number contained
in each package with the date of inspection and
the name of the Inspector, and the collection dis
trct The fees of such inspector shall Ill all ca
ses be paid by the owner of the manufactured to-
bacco snuff or cigars, SO inspected. And any
person who shall aff1X upon any box or othe plc-
kage containing such tobacco, snuif, or cigars,
any mark or stamp which shall be false or fraud
uent in any of the particulars before rccited i'll
this section, or SHALL with intent to defl:lnd the
United States, or to cause the same to be defral-
ded, change in any manner such stun or Inark, !
or such box package SO marked or STAMPED,
shall be liable to fine of not less than fifty dol
lars, or to Imprisonment, not eNceedin two years,
for every such offence. And all cigars manutac-
tured after the passage Of this act shall be packed
in boxes or paper packages. And any manutac-
tured tobacco, snuff and cigars, whether of do
nestle manufacture or imported, which shall be
sold or pass out of the hands of the manufacturer
or importer, except into i bonded warehouse,
without the inspection marks or stamps affixed,
unless otherwise provided shall be forfeited, ana
may be seized wherever found, and shall be sold,
and the proceeds OF such sale shall be distributed
between the United States and the intormor, if
there be any, provided by law. The commits
soner of internal revenue shall keep an account
of all stamps delivered TO the several Inspectors
and said inspectors shall also keep an accoun of
all stamps by them used or placed upon boxes
cirgars, and of all tobacco, snuff, and
cigars inspected, and the name OF the person, tru
or company for whom the same We're SO inspec- |
ted and shall return to the assessor OF the dis !
trict separate and distinct account of the |
same, aud also return to the said commissioner,
on demand, all stamps not otherwise accounted |
for, and shall give bond for q faithful pertor
nance of all the duties to which he may be as
signed, and to return or account for all stamps
which may be placed in his hands.
That section ninety-tWo be amended by strik-
ing out all after the enacting clause and inserting
in lieu thereof the following: That if any person
other than the manufacturer shall sell, con- |
sign, remove for sale, or part with the posses
sion of any manufactured tobacco snuff or cigars
upon which the taxes imposed by law have not |
been paid, with the knowledge thereof, shuch !
dollars for each offence. And any person who !
shall purchase receive for sale any such tobac-
co, snuff, 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 occurred
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 such tobacco, snuff
or cigars, from any manufacturer who has not |
paid the special tax, shall be liable for each and
every offence to penalty of one hundred dollars,
and, in addition thereto, forfeiture Of all the
tlcles, rs aforesaid, so purchased or received,
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 as
SCISSOR OF the district in which he resides permit
such persons TO carry on the trade of
cigar making, for which permit he shall pay said
assistant assessor the sum of twenty-five cents
And every person employed or working at the
business OF cigar making in any other district
than that in which he or she is Il resident shall
before making any cigars in such other district |
present said permit to the assistant assessor of the
district where so employed or working, and pro-
cure the Endorsement of said assistant assessor
thereon, authorizing said business in said district
or which Endorsement the assistant assessor shall
De entitled to receive from the applicant the sum
IL ten cents. And 1t shall be the duty of every
assistant assessor, upon application of any person
esldlnS III his district, to furnish permit, or to
ndorse upon the permit of the applicant, if resi-
lent In another district, authority to pursue the
rade OF cigar making within the proper district
i such assistant assessor; and said assistant as
essor shall keep record of all permits granted
II Endorsed by him, showing the date of each per-
MT, the name, residence, and place of employ
nent OF the party named therein, the name and |
district of the officer who Originally granted the
anne, or who may have made any subsequent in
easements thereon, and the name or names of |
he party or parties by whom the person named |
! such permit is employed, or, if working for
lmself, stating such fact; and every person max
lg cigars shall Keep an accurate account in |
ook OF all the cigars made by him, for whom |
nd their Kind or quality; and, if made for any
Their person, shall state in said account the name
I the person for whom the same were made and
is place OF business, and SHALL on the firts Mon
ay OF every month, deliver to the assistant asses
Or of the district copy of such account verified
oath or ainrmation that the same is true and
orrect And It any person shall make any cigars
lthout procuring such permit, or the proper in
orsements thereon, or neglect to keep such ac-
)unt IN book-torm he shall be punished by a fine
nVe dollars for each day he shall so offend or
imprisonment tor such time as the court may
der for each days offence, not exceeding thirty
lys in the whole, upon any one conviction. And
any person making cigars shall fail to make the
TURN nereln required, or shall make false re-
I'm, he shall be punished by fine not exceeding
lrty days. And any person may apply to the |
sistant assessor or inspector of the district to
we any cigars of his own manufacture counted:
ia on receiving certificate of the number, for
men such tee as may be prescribed by the COM
lssioner of internal revenue shall be maid nv the
Vner thereof, may sell and deliver such cigars
any purchaser i'll the presence of said assistant
SCISSOR or inspector, in bulk or untacked with
IL payment of the tax. A copy of the certificate
ail be retained by the assistant assessor or by
e inspector, who shall return the same to the
SCISSOR of the district. The purchaser shall pack
~ IN boxes or paper packages, and have