Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-11-09
Important to Dealers in Tobacco, Snuff,

important to Dealers in Tobacco, Snuff,
and Cigars.
among the supplemental regulations con-
cernlng taxes on tobacco, SNUFF, and cigars,
issued by the Commissioner OF Internal Reeve
nue. a few days since, we find the following.
The monthly returns of tobacco aud cigar
man uiacturers for the month of November
must set forth the whole quantity sold during
the month, the number o: cigars stamped by
the inspector under the old law, and also the
Quantity upon which tax-paid stamps were
a m ed. and the tax will tie assessed osly upon
the quantity sold without tax-paid stamps.
Of TOBACCO aud cigar manufacturers will no
longer be put upon the assessment list, or bes
rec, ipted for by collectors on Form 23I
Under the act OF JuIysO, 1s69 no provision is
made for the re-workinE or re-handhng of
spoiled tobacco after the same has been
stamped.
inspectors will not be reouired To inspect
tobacco, snuff, or cigars when the proper tax
paid stamps are affixed 10 the packages and
duly cancelled before removal from the manu-.
factory. This limits the duties of inspectors
exclusively 10 the inspection and transfe of
bonded goods, or articles that are TO be bonded
Inc absence of proper stamps on any pack
sge OF manufactured tobacco or snuff, or on
any box of cigars sold or offered for sale or
kept Tor sale, (sections 20 and gU,) is declared
TO De notice TO all persons that the tax has not
been paid thereon, and to be prime facie evil
drnce OF the non payment thereof, and such
TOBACCO, snuf. and cigars may be forfeited. IL
Is enJoined upon all assessors, as soon as
through
assistant assessors, a thorough canvass of their
several districts for the Purpose of obtaining
fnll ard accurate inventories from all dealers
IN tobacco, snuff, and cigars, of the stock on
hand on the 1st day of December.
Any person who shall sell, offer for sale.
tobacco, snuff. OF cigars. not properly stamped
and cancelled after the day fixed for the use OF
stamps, November %. 1~,5s } and which have
not been included in any monthly inventory
required by sections IS and 81, or any person
selling, or Offering TO sell, the same, VINO has
neglected or refused TO make such monthly in.
yeutory, will be liable 10 the presumption OF
having violated the law, and upon complaint
made against him the burden of proof will be
upon hlm TO show why proceedings for the
forfeiture of the goods held by him without
having the proper stamps affixed should not
be commenced.
BY virtue of the provisions of the act of July
~, loos, IL Is hereby prescribed that the afxIng
ana cancellation OF stamps placed on pac kages
containing tobacco, sHuff, or cigars, shall be
done In the following manner, viz:
IHIiHJ.-The stamps are TO be affixed to the
packages by using such adhesive material as
Will cause them 10 stick to the wood paper, or
other package securely and permanently.
Cancellation section o. requires that stamps
used on any wooden package shall be cancelled
by sinking portion OF the stamp into the wood
with steel die. This die should be at least
one lnch in diameter The export stamp will
be cancelled in the same manner. The small
stamps for cut tobacco and snuff, in packages
OF one-half ounce, one ounce, and two ounces
and the stamped foil wrappers, must be can
celled by writing or imprinting upon each
stamp the manufacturers or proprietors name
and the date OF cancellation. Tne strip stamps
for tobacco and snuff will be cancelled in the
same manner, and, in addition thereto, each
strip stamp must be so affixed on the package
mat In opening the same, or using the contents
Their of, the stamp shall be effec tually DESTROYED
The strip stamps for cigars in boxes will be
cancelled by the use of a stencil plate of brass
or copper. in which there shall be cut not less
than six waved lines, long enough to extend
not less than three quarters OF an inch beyond
eacn slce OF The stamp on the box.
w hen stamps are affixed and cancelled before
removal OF the packages from the msnufactory,
the work of affiXing and cancelling must be
oone, or caused to be done, by the manufac-
turer.
When tobacco or snuff in bond are to be with
drawn from an export. or Glass Il, bonded
warehouse, after the tax has been paid thereon.
the proper stamps must be affixed and can
celltd under the super vision OF the StOEpkeep-T.
as hereinafter directed.
The Secretary OF the Treasury has decided
that manufactured tobacco, snuff, and cigars
imported from foreign countries. are not re-
quired 70 have the internal revenue stamps
affixed thereto and cancelled unless SAID
articles are Withdrawn from the custom housr
for consumption or sale in the United states
Sections - and 50 provide that all mauu-a,-
tCred tobacco and snuff. and all cigars, I'M
ported from foreign countries, shall have the
proper stamps affixed and cancelled by the
owner or in porter thereof while such articles
are IN the custody Of the proper custom. house
officers. Stamps Tor tHIs purpose Will be sold |
20 The owners OF cCnS!gncES Of such imported
articles by the collector of internal revenue for
The district in which the custom house 81. |
uated, upon the requIsition of the proper Gus
tom house officer h@ylng the custody OF such |
arucltS a. directed IN e Ct-On c