New Orleans Republican., 1868-08-25


and fifty cents per. thousand; when weighing e,
ceeding three pounds per thousand, FIVE cellars DC
thousand And the Commissioner Of Internal Rel
lon OF cigars, cheroots, and cigarettes, and tn
COLLECTION OF the tax thereon, as shall in his ude
~ eht oe most efisctiys ior the prevention Uf fraud
FEC. 81 And be it further enacted That ever
person before commencing, or, if already commenced
o'tore continuing the m rnufHcture of cigars shal
furnish without previous demand therefor To th,
assistant assessor of the division statement in dn
rately setting forth the and, if in city thu
the street and numbar OF the street where the man
fracture is to be carried on and if the same shal
be manutacturedfor or to be sold and delivered L
any other person. the name and residence and bust
gars are to be manufactured or 10 whom 10 he de-
IlVered and shall give bond IN conformity with the
provlslons OF thls act in such penal sum as the
hundred dollars, with an addition of one hundred
collars for each person prsposed to be employed by
MIN IN making cigar, conditioned that he will not
employ any person to manufacture cigars who has
not been duly registered as cigar,maker; that ne
collision with others to defraud the eoyaPnment ~
any tax on manufacturer that ne will render truly
tories prescred thai he shs sdd 10 the
number of cigar makers employed by him, he viii
the district; that he will stamp in accordancs with
law all cigars manufactured By him before he offers
the any part thereof for sale and before he
removes any part thereof from the place OF manu-.
facture; that he will not knowingly SELL purchase
expose receive for sale any cigars which nave not
been stamped as required by Law; and that he " III
comply with all the requirements of law relating to
The manufacture Of cigars. This sum of said bond
may be increased from time to time and additional
sureties required at the discretion of the
or under the instructions of the Commissioner OF
obtain from the collector Of the district, who ia
hereby required to issue the same certificate sst
bond has been given, which certificate shall he
osted in conspicuous place within the ma.1fsc
tory and any gar manufacturer who Sd ali uegl Z
or refuse to obtain such certificate or 10 Ike D / =
same posted as herel nbefore provided shall on cor
viotion be hned one hundred dollars. Any pers.
manufacturing cigars OF any description without
first giving bond as herein required. shall on con
otion be fined not less than one hundred dollars
nor more than five thousand dollars and impris.
oned not less than three months more than five
years. Cigarettes and cheroots shall bo held to be
cigars under the meaning OF this act.
SEC. 49, And be it further enacted, That within
thirty days after the passage of this act every cigar
manufacturer shall place and Keep on the side or
ried on, so that it can be distinctly seem a sign
with letters thereon not less than three inches in
length painted 10 oil colors eilded, giving his
full name and business. Any person neglectng to
comply with the requirements Of this section shall
dollars nor more than five hundred dollars.
SEC, "a. And be it further enacted That it shall
be the duty OF every assistant assessor to keep a
record in book to be provided for the purpose 10
be open to the inspection of any person, of the
manufaoture Of cigars in his division the N plsce ace
where such manufacture is carried and the mum.
and residences of every cigar maker employed in his
division and the assistant assessor shall enter in
SAID record, under the name OF each manufacturer,
abstract of his inventories and monthly returns
and each assessor shall keep similar record for the
district, and shall cause the several manufactures
Of cigars IN the district to be numbered oonsecu
lively, which number shall not thereafter be
changed.
SEC. IS. And be it further enacted, That from
ard after the passage of this all cigars shall be
packed in boxes not before used for that purpose
respectively twenty-five fifty one hund-
red, two hundred and fifty, or five hundred cigars
each and any person who shall sell or offer for sale
Or yyb0
shall pack in any box any cigars IN excess of the
So py ysba 70 ss pg IN esGH G bo re-
who shall afix stamp on any box denOting less
amount OF tax than that required by law shall upon
for any of the above described offences
be fined for each such otfense not less than one
hundred dollars nor more than one thousand dol
more than two years; Provided, That nothing in
this section shall be construed as preventing the
sale of cigars at retail by retail dealers who have
paid the special tax as such from boxes packed
stamped and branded in toe manner prescribed by
law.
SEC Sc. And be it further enacted, That every
person now or hereafter engaged in the manpfac-
ure Of cigars, shall make and deliver to the assist
ant assessor OF the division true inventory in form
prescribed by the Commission of Internal Revenue
ollpoings; and waste, spd the number of cigar
boxes and the capacity of each box held owned by
MIN OF the first day OF January OF each year at the
lime OF commencing and at the time OF concluding
business if before after the first of January set
tirg forth what portion of sad goods, and what
kinds were manufactured or produced by him, and
what were purchased from others, which inventory
shall be verified by his oath affirmation indorsed
On Said inventory; and the assistant assessor shall
make personal examination of the stock sufficient
to satisfy himself as to the correctness OF the iuven
tory, and shall verify the fact of such examination
by oath or affirmation taken before the assessor
also to be indoreed on the Iuventory and every
such person shall enter daily in book the form Of
which shall be prescribed by the Commissioner of
Internal Revenue, an accurate account of all the
articles aforesaid purchased by HIM the quantity of
leaf tobacco, cWars stems, cigar boxes, of what.
ever description, manufactured, sold, consumed,
removed for consumpt or sale, or removed from
the place of manufacture; and shall, on or before
The tenth day of each and every month, furnish 10
lhe assistant assessor OF the division true and
,urate abstract from such book of all such pur-
,hases, sales, and removals made during the month
rs oath or affirmation and in OF refusal or
gful neglect deliver the inventory, or keep the
'ocount, or furnish the, abstract aforesaid. he
ed dollars, more than five thousand dol ars and
Imprisoned not less than six months nor more than
hree years 1t shall be the duty of any dealer in
eaf tobacco. material used in manufacturing ci-
,ars, on demand of any officer of internal revenue
md correct statement, verified by oath or aftrma.
ion, of the quantity and amount of such leaf to-
II persons named in such demand; and in case of
eiusal or neglect to render such statement, or if
here is cause TO believe such statement to be ncOr
ect or fraudulent the shall make an exam
nation of persons, books, and papers in the same
manner as provided in this act IN relation to frauds
SEC. ST. And be it further enacted That the Com.
missioner of Internal Revenue shall cause to be pre-
jared for payment OF the tax upon cigars, suitable
lamps denoting the tax thereon; and 81 cigars shall
'e packed in Quantities Of twenty,hye, fifty, one
nd all such stamps shall be furnished to collectors
equring the same who shall, if there be any cigar
within their respective districts keep
N hand at all times supply egua! IN amount TO two
months sales thereof. and shall sell the only TO
igAr manufacturers who have given bonds and paid
he special tax required by law, in their districts
espectvely and to importers of cigars who are re-
ulred to aitix the same to imported cigars in the
ustody of customs officers and to persons required
law TO ax the same to cigars on hand on the first
ay Of January, ammo Domini eighteen hundred
BiNtV.nlp0.
ccount of the number, amount, and danomnate
aues Of the stamps sold by hin to each cigar manu-
acturer and to other pe-sous above described Pro.
ided That from and after the passage Of tins act,
duty on az cigars impoI1eS a into me United states
ents perl pound, and twenty five per centum al
SEC So. And be it further enacted, That every
manufacturer of cigars shall securely ax, by pastng
n zach box CONTAINING cigars manufactured by or
lith the manufacturers name the number of manu-.
lctory, and the district and State in which it Is
z" HoTicE.-The manufactu-er of the cigars herein
ontaned has complied with a! the requirements of
wv Every person is cautioned, under the penalties
law, not to use This box for cigars again"
Any manufacturer OF cigars who shall neglect 60
fix such label to any box containing cigars made by
for him. or sold or offered for sale by or for him. or
uy person who shall reno any such label, affixed
ned fifty dollars for eaoh BOX in respect to which
1ch otfense shall be committed.
Ihich shall be removed from any manufactory or
lace where cigars are made without the same being
acked in boxes as required by this act or without
ut burning into each box with branding iron the
umber Of the cigars contained therein, and the
anne of the manufacturer, and the number of the
istrict and the State, or without the stamp de.
oting the tax thereon being properly affixed and
Ancsed, or which shall be sold or offered for sale
OF properly boxed and stamped, shall be forfeited
} the United states. And any person who shall
ommit any Of the above described offences shall
conviction be fined for each such offence not less
nan one hundred dollars. nor more than
ne thousand dollars, and imprisoned not less
han six months nor more than two years. And
ny person who shall pack cigars IN any box bearing
false or fraudulent counterfeit stamp, or who |
hall remove eause to be removed any stamp de- |
oting the tax cigars from any box, with intent
o use the same, or who shall permit any |
ther person To use any stamp so removed or who |
hall ranalra hnY cell. give AWAY. or have in his |