The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-08-01
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the Second Session Of III
Eortieth Congress.
[PuRLrc-No. 79.l-

That in all cases where tobacco or
snuff of any description is manufac-
tured in whole or in part, upon COM
mission or shares, or where the mate
rial from which any such articles are
made, or are to be made,
IS furnished by one person and made
DR. manufactured by another, .ror
where the material is furnished or
sold by one person with an under
standing or agreement with another
the manufactured article is TO be
received In payment therefor or for
any part thereof. the stamps required
by law shall be fixed by the actual
maker or manufacturer before the ar
ticle passes from the place of making
or manufacturing. And in case of
fraud on the part of either of said
persons in respect to said manufac-
ture, or Of any collision on their part
with intent to defraud the revenue,
such material and manufactured ar
ticles shall be forfeited to the United
States; and each party to such
fraud or collision shall be deemed
guilty of a misdemeanor, and, on
conviction, be fined not less than
one hundred dollars nor more than
five thousand dollars, and imprison-
ed for not less than six months nor
more than three years. aAAy
SEC. rs. And be it further enacted,
That every dealer In leaf tobacco
shall enter daily in q book kept for
that purpose, under such regulations
as the Commissioners of Internal Rev
enue may prescribe, the number of
hogsheads, eases, and pounds of leaf
tobacco purchased by him, and by
whom purchased, and the number of
hogsheads, cases, or pounds sold by
him, with the name and residence, in
each instance, of the person to whom
sold, and If shipped, to whom
shipped, and to what district. Such
book shall be kept az his place of
business, and shall be open at all
hours to the inspection of any as
SCISSOR, collector, or other revenue
officer; and any dealer in leaf to
bacco who shall neglect or refuse to
keep such book shall be liable to a
penalty of not less than five hundred
dollars, and on conviction thereof
| shall be fined not less than one hun
dred dollars nor more than FIVE thou.
sand dollars, and imprisoned not less
than six months nor more than two
years.
Sec. ~. And be it further enacted,
That from and after the passage
of this act, and until the first
day of October, eighteen hun
dred and sixty-eight, all manu-
featured tobacco and snuff (not
including cigars) imported from for
eign countries shall be placed by the
owner, importer, or consignee thereof
in a bonded warehouse of the United
States at the place of importation, in
the same name and under rules as
provided for warehousing goods i'm.
ported into the United States, and
shall not be withdrawn from such
warehouse, 0 be entered for con.
sumption or transportation In the
United States prior TO the said frst
day of October, eighteen hundred
and sixty-eight AL manufactur,
ed tobacco and snuff mot in.
Guiding cigars) imported from
foreign countries, after the passage
of this act. shall, in addition to the
import duties imposed on the same,
pay the taE~preseribed In this act foI
like kinds of tobacco manufactured In
the United States, and have the same
stamps respectively affixed. Such
stamps shall be affixed and cancelled
on all such articles so imported by
the owner or importer thereof, while
such articles are in the custody of the
proper custom-house officers, and such
articles shall not pass out of the
custody of such officers until the
stamps shall have been affixed apd
cancelled. Such tobacco shall be put
up In packages, as prescribed in this
act for like articles manufactured in
the United States before such stamps
are Affixed and the owner or import,
err of such tobacco and snuI shall be
liable to all the penal provisions OF
this act, prescribed Cor manufacturers
of tobacco and sniH m~anufactured In
| the limited States. Where it shall
be necessary to take any such articles,
so import1d, to any place for the pur-
pose O repacking, atfixing and can
celleag such stamps, other than the
Rubllc stores of the United States, the
collector of customs of the port
where such articles shall be entered
snail designate q bonded ware
house to which such articles
snail be taken, under the con
troi OF such customs officer as
such collector may direct. And any
omcer q customs who shall permit
any such article to pass out of his
custody or control without compli-
ance by the owner or importer there
of with the provisions of this section
relating thereto, shall be deemed
guilty of a misdemeanor, and shall
on conviction. be fined not less than
one thousand dollars, nor more than
five thousand dollars, and imprisoned
not less than six months nor more
than three years.
SEC. 70. And be il further enacted
That from and after the passage O
this act it shall be the duty of ever
dealer In manufactured tobacco, hav.
ing on hand more than twent,
pounds, and every dealer in snuff
having on hand more than ten pound:
to Immediately make q true and cor
rect inventory of the amount Of such
tobacco aud snuff, respectively, under
oath or affirmation, and to deposit
such inventory with the assistant as
SCISSOR of the proper division, who
shall Immediately return the same
to the assessor of the district
who shall Immediately thereafter
make an abstract OF the several
inventories fled in his Office, and
transmit such abstract to the Com
missioner of Internal Revenue, and
a like inventory and return shall be
made on the first day of every month
thereafter, and a like abstract of in
ventories shall be transmitted while
any such. dealer has tobacco or snuff
remaining on hand manufactured in
the United States, or imported prior
to the passage of this act, and not
stamped. After the first of January,
eighteen hundred and sixty-nine, all
! smoking, fine-cut chewing tobacco, or