The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-12
PUBLIC ACTS
CHAP. CLXXXIv.-coNr1NUEp.


amend an Act entitled 'tAn Act to provide In
ternal Revenue to support the Government, to
pay Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and siXty-four, and Acts amendatory
thereof.
That section eigtyseven be amended by strik.
ing out all after the enacting clause, and inser-
ting in lieu thereof the following: That any per-
son, firm, company, or corporation who may now
be engaged i'll the manufacture of tobacco, sunff,
or cigars, or who shall hereafter commence or en-
gage in such manufacture, before commencing,
or, if already commenced, before. continuing,
such manufacture tor which they may be liable to
be assessed under the provisions of law, shall, in
addition to compliance with all other provisions
of law, furnish to the assessor or assistant asses
statement, subscribed under oath or affir-
nation, accurately setting forth the place, and,
if in a city, the street and number of the street
where the manufacturing is, or is to be, carried
on, the name and description OF the manufactured
article and, if the shall be manufactured for
or to be sold and delivered to any other person
party for whom the said article is to be manufac-
tured or to whom if is to be delivered, and gen.
orally the kind and quality manufactured or pro-
poced to be manufactured; and shall give a bond
to the United States, whith one or more sureties
to be approved by the collector of the district in
the sum of three Thousand dollars for each, cut
ting machine kept for use; in the sum of one
thousand dollars Tor each Scrcw-DreSS kept for
use in making plug pres ed tobacco in the
sum of five thousand dollars for each hydraulic
dollars for each snuff null kept for use; and in
the sum of one hundred dollars for each person
employed by said person, firm, company, or
poration in making cigars; conditioned that he
will comply with all the requirements of law in
regard to the manufacture of tobacco, snuff, or
cigars that he will not employ others to manu-
facture cigars who have not obtained the requisite
permit ior making cigars that he will not
gage in any attempt, by himself or by colluson
with others, to defraud the government of any tax
on any manufacture of tobacco, snuff, or cigars;
hp W md firmly md f1y oil
turns, statements, and inventories prescribed for
manufacturers of tobacco, snuff, and CHARS; that
whenever he shall add to the number of cutting
machines, presses, snuff mulls, cigar makers,
used or employed by him, he will Immediately
give notice thereof to the collector who holds the
bonds that he will pay to the collector of the dis
trict all the taxes which may should be asses
sed and due on any tobacco, snuff, or cigars SO
manufactured, and that he will not knowingly
sell, purshase orreceive for sale any such tobac-
co, snuff, or cigars which have not been inspec-
ted, branded, or stamped as required by law, or
upon which the tax has not been paid if it has
crned or become PAYABLE. And the said bond
may be renewed or changed from time to time.
i'll reg,-rd to the surities or amount thereof, ac-
cording to the discretion of the collector, under
the instructions of the commissioner of internal
revenue And every person, firm, company, or
corporation aforesaid shall exhibit, whenever de-
manded by any officer OF internal revenue a
titcate from the collector, who is hereby authori
zed and directed to issue the same, setting forth
the kind and number of machines, presses; snuff
muIs, and number of cigar-makers for which the
bond has been given. And any person, firm or
corporation manufacturing tobacco, snuff or ci-
gars of any description without first furnishing
the bond in the cases herein required, shall be
subject to Il fine of three hundred dollars and in
addition thereto, upon conviction thereof, shall
he liable to imprisonment for term not excee-
ding one year, at the discretion OF the court
That section eighty eight be amended by strik-
ing out all after the enacting clause and inserting
in lieu theof the following That it shall be the
duty of the assistant assessor of each district to
keep a record in book books to be provided
m
any person upon reasonable request, OF the name
of any and every perton, firm, company, or cor
poration who may be engaged in the manufac-
ture OF tobacco snuff cigars in his district to-
gether with the place where such manufacture is
carried on, and place of residence of the person
or persons engaged therein; and the assistant as
SCISSOR shall enter in said record, under the name
OF each manufacturer, an abstract of his monthly
returns; and each assessor shall keep similar
record for the entire district.
That section eighty-nine be amended by strik-
ing out all after the enacting clause and inserting
in lieu thereof the following: That in all cases
where tobacco, snuff, orcigars, of any description,
are manufactured, in whole or in part, upon COM
mission or shares, or where the material from
which any such articles are made, or are to be
made, is furnished by one party and manufactured
by another, or where the material is furnished or
sold by one party with an understanding or con-
tract with another that the manufactured article
is to be received in payment therefor, or any part
thereof, the tax imposed by law thereon may be
assessed upon the party for whom the same was
made, or to whom the same was delivered as
aforesaid, or upon the person or party who made
the same, as the assessor shall deem best for the
collection of the revenue. And in case of fraud
on the part OF either of said parties in respect to
said manufacture, or of any collusion on their
part with intent to defraud the revenue, such
material and manufactured articles shall be liable
to forfeiture; and such articles sha be liable to be
assessed the highest rates of tax imposed by law
upon any article of like kind.
Ihat section ninety be amended by striking out
all after the enacting clause and Inserting in lieu
thereof the following: That any person, firm,
company or corporation, now or hereafter enga-
ged in the manufacture of tobacco, snuff, or ci-
gars, of any description whatsoever shall be- and
hereby is, required to make out and deliver to the
assistant assessor of the assessment district true
statement or inventory of the quanty of each of
the different kinds of tobacco, snuf-four, SNUFF
CIGARS tinfoil, licorice, and STEMS held or owned
by him or them on the first day of January ofeach
year, or at the time of commencing business un-
der this act. setting forth what portion of said
goods was manufactured or produced by him or
them, and what purchased from Others,
whether chewing, smoking, fine cut shorsts, pras-
sed, plug, snuff flour or prepared snuff or cigars,
which statement or inventory shall be verified by
the oath or afirmetion of such person or persons,
and be in manner and form as prescribed by the
commissioner of internal revenue; and every
snch person, company, or corporation snail Keep
in book form an accurate account or all the artl-
cles aforesaid thereafter purchased by him or
them the quanty of tobacco, snuf, snuff-hour, or
cigars, of whatever description manufactured,
sold, consumed, or removed for consumption or
sale or removed from the place OF manufacture;