New Orleans Republican., 1868-08-25

ion, except in the mandatory or in bonded ware
house, any manufsctured tobacco or snuff without
proper stamps being affixed and cancelled; or shall
SELL or otter for sale, for consumption in the United
mandatory or in bondsd sxcsPS n Sne
tactured Tobacco or snuf on which only the ware
affixed, shall. on conviction thereof fos each such
one9se respectively, be tined not less than thou
Sahq doars nor more than five thousand dollars and
bs imprisoned not less than six months nor M more
than two years And any person who shall affx to
forged, fraudulent spurious or Counterfeit stamp.
or stamp which has been before used, shall Be
be ped gSs ot sss o. Ieony and on sonvcton shall
than hve thousand dollars, and be Imprisoned not
SEC r. AS YEAR bs Il nor more than vs
any stamped box, bag, vessel wrapper or enve ope
al aHy 1ln9 a. containing tobacco or snuff shall be
empued} tne stamped portion thereof shall be de.
5troyed by the person in whose hands the same may
ee, AND any person whe shah willfully neglect re-
iuse SO 70 DO SHALL for each such oense on convio.
ton, be hned fifty dollars and imprisoned not less
than ten days nor more than six months. And any
person VINO sha sci or give away who shall buy
or accept from another, any such empty stamp box
bag, vessel, wrapper or envelope of any kind, the
stamped portion thereof shall for each such offense
on conviction, be lined one hundred dollars and i'm,
prisoned Tor not less than twenty days and not
son who shall put tobacco SNUFF into any such box
peg. vessel, wrapper, or envelope, the same having
peeh elther empued or partially empted, shall for
each such ofense. conviction, be fined not less
than one hundred nor more than five hundred dol,
ars ana imprisoned tor not less than one nor more
SEC 73 And be it forther enacted, That the Com.
missioner OF internal Revenue, upon the execution
Of such bonds as he may prescribe may designate
ana establish at any port Of entry in the United
featured tobacco and snuff in bond intended for ex
portaton, selecting suitable buildings for such pur
pose to be recommended BY the collector in charge
of exports a. such port to be known as EXPORT bond
ed warehouses; and used exclusively for the storage
OF manufactured tobacco and snuff in bond Every
sueh warehouse shall be under the control of the col
lector of internal revenue in charge Of exports az
the port where such warehouse is located and shall
pc oe IN charge OF an internal revenue storekeeper
assigned thereto by the Commissioner of Internal
Revenue. No manufactured tobacco or snuff shall
be withdrawn or removed from any bonded ware.
house without order permit from the collector
IN charge Of exports at such port. which shall be
issued only for the immediate transfer vessel by
which Isueh tobacco or snuff is to be exported to
foreign country as hereinafter provided or after the
tax mas been paid thereon. And such warehouse
shall be under such further regulations as the Com.
missioner of Internal Revenue may prescribe. ANY
manufactured tobacco and snuff may be withdrawn
once, and no more from an export bonded warehouse
tor transportation to any other port OF entry in
house for the storage of manufactured tobacco and
snuf may have been established. and such manu-.
its arrival at the second port Of entry be i'm mediate
" Warehoused in an export bonded warehouse for
from which it shall be withdrawn only as provided
SEC "a. And be it further enacted. That manu-.
factured tobacco and snuff may be removed in bond
from the mandatory, without payment OF the tax,
house for tine storage of manufactured tobacco or
sn all established at port of entry hereinbefore
provided and the deposit in and withdrawal from
any bonded warehouse the transportation and eX-
portation Of manufactured tobacco and snuff shall
be made under such rules and regulations and after
making such entries and executing such bonds and
giving such other additional security may be pre-.
scribed BY the Commissioner Of lnteroal Revenue,
which shall in all respects, far app icable con
form to the provisions of law and regulations re-
lating to distilled spirits to be deposited in or with
drawn from bonded warehouse transported or ex-
ported. All lltobscco and snuff intended for export
before being removed from the manufactory, shall
dicatye of such intention, to be provided and fur
n shed to the several collectors as in the case of
pense attending the providing and afixing such
stamped shall 6s paid to the col ector on mSSins the
entry for such transportation but the provisions OF
snuff to remain in bond.
SEC. IS Ard be IT further enac ed, That in all |
in whole or in part upon commission
Or shares, or where the material from which any
nshed by one person and made or manufactured by |
another, or where the material furnished or sold
with another that the manufactured article is to be
received in payment therefor for any part thereof
ictual maker or, manufacturer before the article
passes from the place OF making or manufacturing
persons in re ,pect to said 1anufacture, or Of any
,olusion on their part wi intent to defraud the
shall be forfeited to the United states; and each
party to such fraud cousion shall be deemed
ined NOT less than one hundred dollars nor more
than five thousand dollars, and imprisonment Tor
AOI
SEC. rs And be it further enacted, That every
dealer il leaf tobacco shall enter daily in book kept
missioner OF Internal Revenue may prescribe the |
number OF hogsheads, cases, and pounds of leaf |
and the number of hogsheads cases or pounds sold
BY him. with the name and residence, in each in. |
% whom shipped, and to what district. Such book |
hall be kept at his place of business and shall be
'pen at all hours to the inspection of any assessor
collector, other revenue olcer and any dealer In
eaf tobacco who shall neglect refuse to keep such
hundred do lars and on conviction thereof shall be
ined not less than one hundred dollars nor more
han five thousand dollars, and imprisoned not less
han six months nor more than two years.
SEC II. And be II further enacted, That from and
october, eighteen hundred Sky eight all manu-.
actured tobacco and snuff not including eigars i'm
'orted from foreign countries shall be placed by the
wner, imp 5rter, or consignee thereof in bonded
warehouse of the United States the place OF i'm.
provided for warehousing goods imported into the
Jnited states and shall not be withdrawn from
in the United States prior to the said
lrst Gay OF October, ghteen hundred and sixty.
ognrI t9oSSeo and Snan mot m
ter the passage of this act, shall in addition the
eaes m bi & On me same pay the tax
nun manufactured in the United States and have
bs sp SSed % Spsn stamps
imported by the owner or importer thereof, while
uch articles are IN the custody Of the proper custom
ouse officers and such articles shall not pass out of
he custody of such officers until the stamps have
cen affixed and cancelled. Such tobacco and snuff
Or like artic es manufactured in the United States
eiore such stamps are affixed; and the owner or i'm;
oTter of such tobacco and snuff shall be liable to all
be penal provsiors of this act prescribe for manu-
.cturers OF TOBACCO and snuff manufactured in the
ny such articles, so imported to place for the
urpose Of repacking affixing and caneelng such
lamps, other than the public stores of the United
tates, the collector of customs of the port where
lch articles shall be entered shall designate bond
warehouse to which such articles shall be taken,
nder the control Of such customs officer such col
,ctt may direct. And any officer of customs who
BOY or control without compliance by the owner or
Importer thereof with the DIVISIONS Of this section
ieanor and shall, on conviction be fined not less
nan one thousand dollars, more than i've thou.
lonths nor more than three years
SKC. 7s. And be it further enacted, That from and
Gery dealer in manufactured tobacco, having on
and more than twenty pounds, and every dealer in
Iediatsly make true and correct inventory Of the
MOUNT Of such tobacco and snuff respectively,
,ry with the assistant Of the proper DIVISION
ho shall Immediately return the same to the asses.
AXE abstract of the several inventories filed in
is office, and transmit such abstract to the Com
nd return shall be made on the first day of every
onth thereafter, and like abstract of inventories
,bacco or snuff remaining on hand manu- actured
the United States, imported prior to the pas.
~ Of January eighteen hundred and sixty,nine ali
nokng, fne-out chewing tobacco, or snuff, and
tier the first day Of July, eighteen hundred aud
xty nine, all other manufactured tobacco of every
shall be taken and deemed as having
manufactured after the passage of this act and
la not be sold offered for sale unless put up in
ackAges and stamped as prescribed by this act,
spt at retail by retail dealers from wooden packages
ampee as provided for in this act; and any person
ho shall SELL offer for sale, after the first day of
anuAry, eighteen hundred and sixty-nin any
noking fine.cut chewing tobacco. or snuff and
tier the first day Of July, eighteen hundred and
xty.nine any other manufactured tobacco not so
ut up in packages and stamped, shall, conviction,
Q fined not less than five hundred dollars nor more
ran five thousand dollars, and imprisoned net less
nan six mnnths nor more than two Years. i