The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-08-01

for sale unless put up ~inapaekages
and stamped as prescribed by this
act. except at retail by retail dealers
from wooden packages stamped as
provided for in this act; and any per-
son who shall sell, or offer for sale,
after the first day of January, elgh-
teen hundred and ~sixty-nine, any
smoking, fine cut chewing tobacco, or
snuff. and after the first day of July,
eighteen hundred and sixty-nine. any
other manufactured tobacco not SO
put up in packages and stamped,
shall, on conviction, be fined not less
than five hundred dollars nor more
than FIVE thousand dollars, and i'm
prisoned not less than six months nor
more than two years. E9ga
SEC. ~. And be it further enacted,
That any person who shall, after. the
passage of this act. sell, or offer for
sale. any manufactured tobacco or
snuff, representing the same to have
been manufactured and the tax paid
thereon prior t0-the~ passage of this
act, when the same was not so manu-
featured, and the tax not so paid, shall
be liable to. O penalty of Eve hundred
dollars for each offence, and shall be
deemed gnilty of q misdemeanor, and.
on conviction, shall be fined not less
than i've hundred dollars nor more
than fire thousand dollars, and shall
be imprIsoned not less than six months
nor more than TIVE years. a Hmmm-
SEC. so. And belt further enacted.
That all manufactured tobacco and
snuff, manufactured prior to the pas
sage of this act, and held in bond at
the time of its passage. may be sold for
consumption in the origIaal packages,
with the proper stamps for the amount
of the tax thereon affixed and cam
celled as required by Law; and any
person who shall, after the passage of
this act, offer for sale any tobacco or
snuff in packages of q different size
from those limited and prescribed by
this act, representing the same to have
been held in bond at the time of the
passage of this act, when the same
was not so held in bond, shall, on
conviction, be fined fifty dollars for
each package in respect to which such
offence shall be eonmifted- Provided,
that after the FIRST day of January,
ammo Domini, eighteen hundred and
s~ixty-nlne,s no such tobacco or snuff
shall be sold or removed for sale or
consumption from any bonded ware
house unless put up IN packages and
stamped as provided by this act.
Sec. 81. And be it further enacted.
That upon cigars which shall be man
ufactured and sold, or removed for
consumption or use, there shall be
assessed aud collected the following
taxes to be paid by the manufacturer
thereof s
on cigars OF all descriptions, made of %.
bacco or q substitute therefor I've dol
not exceeding three pounds per thousand,
onedollar and fifty cents per thousand;
per thousand, five dollars per Thousand.
And the commissioner of Internal Reve-
the Inspection of cigars, cheroots, and
cigarettes, and the collection of the tax
thereon, as shall, in his Judgment, be
} IN the ayme Of such tax.
SEC. s.. And be it further enacted, Tina
every person before commencing, or, IL al
: ready commenced, before continuing. the
manufacture OF cigars, shall furnish,
= without previous demand therefor, to the
Il assistant assessor OF the division o state
= ment In duplicate, subscribed under oath
or afhrmatf0ns accurately setting forth the
: Der of the street. where the manufacte re
Is 10 be carried on; and II the same
sold and delivered to, any other person,
the namea and residenceand business or oc-
I cupatfon Ofth0 person for Wh0m the cigars
are to be manufactured or to whom to be
delivered and shall Civ q bond In con-
formfty with the provisions OF this act, in
such penal sum as the assessor OF the dis
trict may require, not less than five hum
dred dollars, with an addition of one nun
dfed douars for each person propose to
i be employed By him In making cigars,
conditioned that he win not employ any
, been duly registered as q cigar-maker
| that he will not engage IN any attempt, by
himself or by ~coIlnsion with others, TO de-
fraud the Government Of any tax on his
manufactures; that he will render truly
! and correctly all the returns, statements,
and inventories prescribed; that when
ever he shat add TO the number of cigar
makers employed by him, he will imme-
. diately give notice thereof TO the collector
4 of the district; that he will stamp, in ac-
Cordance with law, all cigars manufactur-
! ed by him before he offers the same or any
moves any part thereof from the place of
! manufacture : that he viii not knowingly
. any cigars which have not been STAN ped
as required by law and that he will com
: ply with all the requirements of law re-
!, fafing 10 the manufacture OF cigars. The
sum OF said bond may be increased
from time to ttmes and additional
] surettes required at the discretion of the
. assessor, or under the instructions of the
, COMMISSIONS OF Internal Revenue. Every
! 4 cigar manufacturer shall obtain from the
l collector of the district, VINO Is hereby re-
quired toIssue the same, a certificate set
J ting forth the number of cigar-makers for
2 which the bond has been given, which
. certificates shaal be posted In aconspicuous
! place within 2 mandatory; and any
A ClE1A AAAALbAA4EA WA0 cAA6Al ACktCCb OE
. refuseto obtain such certificate, or TO keep
q the same posted 30 hereinbefore PROVIDED.
! shall, ON conviction, be fined one hundre
dollars Any person MISUNDERSTANDING cigars
OF any description without first giving
! bond as herein required shall, on c%oovic-
> tion, be nned not less than one hundred
! dollars nor more than five thousand dol
! lars, and imprisOned not less than three
months nor more than i've years. Cigar
: cites and cheroots shall be held TO be
cigars under the meaning OF this act.
3 Sac. 81 And be it further enacted, Thai
4 4 within fhfPf " DAVIS alter the MASSAGE nf
} this act every cigar manufac uier shall
! place and keep on the side or end of the
! building within which his business Is car
1 ried on, 20 that IL can be distinctly seen, n
sign, with letters thereon not less than
three inches In length, painted in oil col.
ors or g1lded, giving his full name and
bnstness- Any person neglecatng To COM
shall, on conviction, be fined not less than
one hundred dollars nor more than Ave
SIC. 81. And b. IL further enacted. That
u shall be IA duty OF every assistant as
SCISSOR to keep u record, in - book to be
provided for the purpose, 20 be open TO
the name and residence of every
] person engaged In The manufacture OF
cigars In his division, the place where
such manufacture is carried on, and the
number ofthe mandatory, together with
the names and residences Of every ci-
par-maker employed In bis division, and
the assistant assessor shall enter In said
record, undar the name OF each manufac-
turer, an abstract of his Inventories and
monthly returns; and each assessor shall
| keep q similar record Tor the district, and
shall cause the several manufactures of
cigars in the district to be umbere con-
| s~ecutfveiy, which numoer shall not there
i SEC. Il AMI be 1t further enacted, That
from and after the passage of this act all
cigars shall be packed In boxes, not before
used for that purpose. containing, respect
lively. twenty-five, Atty, one hundred, two
! hundred and dfty, or hve hanured cigars
| each and any person who shall sell or
j offer for sale, or deliver or offer to deliver.
any cigars In sny other form than in new
DoAes as above described, or who shall
v Rack IN any box any cigars in excess OF