The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-31

1lS dBLrlcb JOfDe COHsOCN
which numbers shall not there
lfteF be changed
SEC. Sc. And be 1t further enacted,
That every person, now or hereafter
engaged in the manufacture Of to-
bacco or snuff, shall make and deliver
to the assistant assessor of the divi-
sion q true inventory, in such form as
shall be prescribed by the Commits
of Internal Revenue. of the
quantity bf each Of the different
kinds. of tobacco, of snuff, snuff -four
snutf,, stems. scraps, clippings, waste,
tlnfoll, llcorice, sugar, gum, and other
keidior owned by him ON
the first day Of January of each.year,
or at the time of commencing and at
the time of excluding business, If be-
for or after the first of January, set
ting forth what portion of said goods
and materials, and what kinds, were
manufactured or produced by him,
and what were purchased from others;
Inventory shall be verified by
his oath or affirmation and the as
sistant assessor shall make personal
examination Of the stock sufficient to
satisfy himselfla las to the correctness
of the inventory, aud shall verify the
fact of such examination by oath OF
Affirmation taken before the assessor,
to be Endorsed on or affixed to
the %inventory; and ievery such
person shall keep a hook or books,
the. form of which shall be pre-
scribed by the Commissioner Of In
terual Revenue, and enter therein
daily an accurate account of all, the
articles aforesaid purchased by him,
tie quantity of tobacco, snuff, and
stuff -four, stems, SCRAPS. clippings.
tinfoil, licorice, sugar, gum,
and other materials of whatever de-
land if plug tobacco the number Of
net pounds of Jumps made in the
lump.foom, and the number of
packages and pounds produced
in the press room each day. sold,
CONSUMED, or removed for consump-
ton or sale, or removed from the
place of manufacture in,bond, and to
what.district and shall, on or before
the tenth day OF each and every.
month, furnish to.the assistant asses.
sOr of the division a true and
accurate abstract from such book
of all such purchases, sales, and
removals, made during the month
next. preceding, which oath shall be
verified by his oath or affirmation
and in case ,ofrelusal 0 rwilfuI neglect
to deliver the Inventory, or keep the.
account, or furnish the abstract afore-i
said, he shall, on CONVICTION, be fined
not less than five hundred dollars nor.
more than FIVE thousand dollars, and
imprisoned not less, than six months
nor more than three years. And IL.
shall be the duty of any dealer in
leaf tobacco or many material used
in manufacturing tobacco or snuff, on
demand of any officer of internalrev-
enue to render a true aud correct
verified by oath or afirma7
ton, of the quantity aud amount Of
such leaf tobacco or materials sold or
delivered to any person named In such
demand; and In case of refusal or
neglect to render such statement, or If
there is aus to believe such state
to be incorrect or fraudulent, the
assessor shall make an examination of
persons, books, and papers in
the same manner as provided in this
act in relation to frauds and evasions
SEC. 81. And belt further enacted,
That the Commissioner of Internal
Revenue shall cause to be prepared
suitable and special revenue stamps
for payment of the tax on tobacco
and snuff, which stamp shall indicate
the weight and class of the article on
which payment is to be made, and
shall be affixed and cancelled in
the mode prescribed by the Commits
sioner of Internal Revenue, and stamps
when used on any wooden package
shall be cancelled by sinking a por-
steel die, also such warehouse stamps
as are required by this act, which
stamps shall be furnished to the coll
~lectors of internal revenue requiring
the same, who shall each keep at all
times a supply equal in amount to
three months sales thereof, and shall
sell the same only 10 the manufac-
turers of tobacco and snuff in their
respective districts who have given
bonds as required by law, the
owners or consignees of tobacco
or snuff, upon the rcqnisition Of
the proper custom house officer
the custody ..of such tobacco
or snuff, and to persons required by
law to afix the same to tobacco
snuff on hand on the first day of
January, ammo Domini eighteen hun
dred and sixty-Bine; and every COLI
lector shall keep an account of the
number, amount, and denominate
of stamps sold by him to each
manufacturer, and to other persons
above described.
SEC. 6S. And be it further enacted
That every manufactured Of tobacco
or sRuf shall, in addition to all other
requirements of this act relating to
tobacco, print On each package or. se-
afhx, by FASTING on each pack
age containing tobacco or snuff manu-
featured by or for him, a label on
shall be printed, together with
the proprietor's or manufacturers
the number of the manufact6ry,
and the district and State In which il
situated, these words: tus
"NOTICE.-The manufacturer of
This tobacco has complied with all the
requIrements of law. Every person
8 cautioned, under the penalties of
law, net to use this package for tobac-
20 again" .5sb
Any manufacturer Of tobacco who
shall neglect to print on or atix such |
abel to any package containing tobae-
20 made by or for him, or sold or
offered for sale by or for him; or any
person who shall remove any such
abel so affixed from any such pack
lge, shall, on conviction, be fined City |
dollars for each package In respect to
which such offence shall be COM
Etfa4 4t1,v
SEC. SO. And be it further. enacted. |
That any manufacturer Of tobacco. o.
huff who shall remove otherwise
han as provided by law, or sell any
,obacco or snuff without the proper
ltamns denntir0 the tav fharenn or