Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-20

featured tobacco ana snua may b. removed
IN bond from the mandatory, without pay
m-nt OF The tax. 90 be Transported directly 10 an
| export bonded warehouse for the storage Of
\ manufactured tobacco or snun established Al a
port OF entry a. heleInbefors provided and IN 2
atpCSlt IN and Withdrawal FROM any bonded
/ wSren ouse, the transp O-tatIon sud EXPLOITATION
OF manufactured tobacco and snur, shall he
made under such rules and regulations an a
alter making such entries ana executing such
BONDS snd ffsIng such other addition Al secu.
rity as may b. prescribed by the CommfSstouer
/ OF Internal Revenue, which shall IN all re.
poets SO fa- as applicable. ccaform 60 the pro-
visions q law and regulations relating TO d.
titled spirits 10 be deposited in or withdraw
from bonded warehouse or Transported or ex
ported An tobacco an q SNUFF Intended for ex-
port, before being removed from the manufar.
tory shall have afnXed 10 each packsra an s,,
rraved stamp Indicative OF such Intention 10
be provided aud furnished to tue several COL
iectors. as IN tne case OF other stamps. aud to
be charged 10 them and accounted To- IN the
the ssrne manner; and for the expense attend.
ing the providing and afiNing such starps
twenty-five cents for each package 50 STAMPED
shall be paid to the collector on making the e..
try for such transpori alton; but the provisions
OF this section shall Eot limit the time for 20.
bacco or snuff TO remain in bond.
SIC. IS. And b. AZ further endcted. That in an
cases where tobacco or snuff of any description
Is manufactured. In whole or in part upon
commission or shares, or where the material
nom which any such articles are made. or are
10 be made. Is furnished by one person aud
made or manufactured by another, or where
the material is furnished or sold by one person
with an understanding or agreement with
smother that the manufactured article 20 be r.
we'd il payment therefor or for any part there
OF, the stamps required by law shall b. fixed
by the actual maker or manufacturer before
the article passes from the place Of making OF
manufacturing. And in case Of fraud on the
part OF either Of said persons in respect to said
manufacture, or OF any COLLISION on their part
with intentto defraud the revenue,such material
and manufactured articles shall be forfeited 70
the [ nited States; and each party 10 such fraud
or COLLISION shall be deemed guilty of a mis-
deme amor, aud, on conviction, be fined not less
than one hundred dollars nor more than "a.
thousand dollars. and imprisoned for not less
than six moths nor more than three years
SEC. 76. AMI b. a further eRdctsd, That every
dealer in leaf tobacco shall enter daily IN a
book kept tor that purpose. under such regu-
laiions as the Commissioner OF Internal Reye-
hue may prescribe, the number OF nogsheads
by him. ana Of whom pure hn sed. ana the num-
Ter Of hogsheads, cases, OF pounds sold by ham,
" it'll the name aIld residence, Iu each instance
OF the person 10 whom sold, and # shipped, u
whom shipped, and u what district. such
book shall be kept at his place of business, aud
shall be open at all hours TO the Inspection o.
any assessor, collector, or other revenue officer
and any dealer IN leaf tobacco who shall neglect
or refuse TO keep such book shall be liable u a
penalty OF not less than five hundred dollars,
and on conviction thereof shall be fined not
less than one hundred dollars nor more than
five thousand dollars, and imprisoned no: less
Than six months nor more than two years.
SEC. "a. And b. it further enacted, That from
and after the passage OF this act, aud until the
first day OF October, eighteen hundred and
siXty-eight all manuiactUI eli tobacco and SNUFF
(pot including cigars imported from foreign
countries shall be placed by the owner. impor-
ter, or econsignee sthereof IN a bonded ware
house OF the United States at the place OF i'm
portstion, in the same manner aud under rules
as provided for warehousing good imported
into the United States, and shall not be with
drawn from such warehouse, nor be entered
for consumption or transportation i'm the Uni
ted States prior TO the said first day OF October
eighteen hundred and sixty-eight All manu-
featured tobacco and snuff mot including e.
gars) imported from foreign countries. after the
passage of this act, shall, addition 70 the i'm
port duties imposed on the same. pay the IA
prescribed IN thus act for like kinds of tobacco
and snuf 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 arucles
| are in the custody of the proper custom
| mousse omcers, and such articles shall not
pass out OF the custody OF such officers
| until the stamps have been affixed and can
celied. Such tobacco and snuff shall be put up
in packages, as prescribed in this act Tor like
| articles manufactured in the United States
4 before such stamps are affixed; and the owner
/ or importer of such tobacco and snuff shall ba
liable to all the penal provisions of this act,
prescribed for manufacturers Of tobacco and
snun Manufactured IN the United States
Where IL shall be necessary 70 take auy sum
arJicles, so imported, to any place for the pur-
pose OF repacking, affxing, and cancelling
such stamps, other than the public stores of The
United States, the collector OF customs OF the
port where such ARTICLES shall be entered
shall designate bonded warehouse I,
wnicn sueh arucies shall be taken, under
the control OF such customs officer as such col.
lector may direct. And any orficer of customs
who shall permit any such arti cles TO pass ont
OF his custody or control without compliance
by the owner or importer thereof with the pro-
visions OF this section relating thereto shall be
deemed guilty OF misdemeanor, and shall, on
con eviction, 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. IS. and be az further enacted, That from
and after the passage of this act il shall De the
duty OF every dealer in manufactured tobacco.
having on hand more than twenty pounds, and
every dealer in snuff having on hand more
than ten pounds, TO Immediately make a true
and correct inventory OF the amount of such
tobacco and snuff, respectively, nder oath or
affirmation, and to deposit such inventory with
the assistant assessor OF the proper division,
who shall Immediately return the same 10 the
assessor OF the district, who shall Immediately
thereafter make an abstract of the several IN
ventorlPs filed in his office, and transmit such
abstract 10 the Commissioner of Internal Rsya-
nue., and i like inventory 6nd return shall be
made on the first day of every month there
after, and like abstract OF inventories 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
sixty mine, all smoking, fine-cHt chewing to-
bacco, or uf, and after the first day OF July,
eighteen hundred and sixty-nine, all other
manufactured robscco of every DESCRIPTION.
shall be taken and deemed rs having been
man ufactured after the passage of this act, and
shall not be sold or offered for sale unless put
up in packages 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 person who snail sell, or offer
for sale. after the first day Of January. eighteen
hundred ana sixty-nine. any smoking fne-cut
chewing tobacco. or snuf, and after she first
day OF July, eighteen hundred and sixty
any other manufactured tobacco not so nut up
in packages and STAN ped shall, on conviction.
b. fined not less than hive hundred dollars nor
more than five thousand dollars, and impris-
oIIed not less than six months nor more than
two years.
SEC. 80. And he it further enacted Thar any
person who shall after the passage of this act
sell, or offer for sale, any manufactured tobsc-
CO or snuff, representing the same ID have been
manufactured and the tax paid thereon prior
10 the passsge OF this act. when The same was
not so manufactured, and the tax not So Daid
shall he liable 10 penalty of five hundred dol
lars for each offence, and shall be deemed
guilty OF a mIsdemeanor, and, ON conviction
shall be fined not less Than We hundred dollars
nor more than i've thousand dollars, and shall
be imprisoned not less than SIX months nor
more than two years.
SEC. a. And be Il fariteT enacted, That all
MANUFACTURED tobacco and snuff, man fact ured
prior 10 the passage OF this act ana held IN