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

person brfore oOm mercing. ~ II sirsaa, 'csn'
| menced, before Continuing, the manufscturp OF
| cigars, shall furnish, without previous deu,na
| therefor. 20 the assistant sssessof Of the div,
| sion = statement IN duplicate. subscribed under
oath or affirmation, accurately setting fora
| the place. sud. u IN = CITY. the str~-t aud num-
| Der Of The street. wherp me manufacture n a.
| be carried on Snd II the same shall be man a
iscfnred for, OF to be sold and delivered -. any
/ othef person- TIE name and resideuce and bus
Iness or occupation OF the person fOr whom
the clgsrs are 70 b. mar ufaciured or 70 whom
TO BE- deiiNered; and shall give bond a. csa-
formtty vlth the PROVISIONS Of THIS act. IN 81 n
| penal sum IS the Assessor ot the district may
| require, not les than i've hundred dsilnrS
| with an addition OF one hundred dollars To-
/ each person proposed 10 BE- employed by him
| in making cigars, condition that he viii NOT
| employ any person 10 manufScture ctg.~s
who has nor been duly registered a. cigar-
! maker that he will not engage IN any srempt
l BY himself or ~ collision with other. a d.
| fraud the government Of any TAX or has manu-
fsctures that be Will endsrtrRly and ore Nv
| ali the returEs, statements, and InVentorsrS
| prescribed. thai whenever ne snail add % IN,
| number OF cigar makers employed by him, ne
\ viii immediately gave notice there0: - he
| collector Of the district; that ne Will stamp.
| IN accordance with Law, cigars manufactures
by hira before he offers the same % any
part thereof !0T sale, sad before he re-a5Nes
! any par thereot from the place 81 mas ;Ac-
| tUre; that be wlll not Knowingly >rA, purchase.
expose. or receive tor sale any cigars wh.ca
have not heen stamped A. required by law,
| and that a. Slll comply with ali tAe reauIre-
cigar. The sum Cf said bODd may he in TeAsef
nOm tune 10 time, aud additional sUrr.ses IT,
CURED at the discretion % thu assessor, or IN
DEL the tnsirnCt lonS OF the GOmmisslSner o.
| lnterual Revenue. livery cigar maEufaC .urer
shall Obtain from the collector o; the district,
who is hereby required 70 issue the zane
| ceItuieage seJung forth the numbef OF ctga--
makers for which the bond mas been gwen
| which certificate shall 6e posted az a cOEsaicu-
| Gus place ithin the mann factory. and any
| Cigar manufacturer who shall neglect % refuse
To obtain such certlficate o. - keep he sam
| posted n hereiubefOre provided. SHALL o. con-
Nlcticn, be hIei one hundred dolls7s. Any
| person manU1sCtur ring clgarS OF any desc rptioa
| without first giving bond AZ herein required.
shall, on con NiCtion, be fined not less tAan one
hundred dollarS, nor mole than i've thousand
dollars, ana imprisoned fOi not les than three
mon ms nor more than tive wears. Cigarette
and cheroots shall be held " o. cigars under
the meaning or this act.
SEC. -. and bs II further eHlcfsG That withiu
thirty DAYS after the passage Of this &C; every
cigar manufacturer shall place ami keep on
the side or end of The building within whirh
his business II carried on. 90 that a CA
be distinctly seen. a sign. with letters there
| on not less than three inches an length.
painted in oll colo-s or g1lded. giving has fuii
! name and business. ANY person n~gecting -
| comply with the requirements of thIs ssCuoa
| shall, on COM ictiOn, h. fined no. les than one
! hundred dollars nor more than i've huadurt
| uolsrS.
SIC s.. AndBe IL further enacted. That it shan
| be the duty of every assistant assessor u keep
! q record. in book TO be provided Tor
tue purpose 70 D. OMEN 20 me lfrNLlou OF auT
| person. OF the name ana residence OF every
! person engaged IN the manufacture OF
! cigars in his division. the place where such
! manufacture Is carried on ana the number OF
/ the mandatory: together with The Names ana
| residences OF every cigar maker employed
! IN his division, ana the assistant assessor
| shall enter IN said record under the name Of
I each manufacturer. a. abstract OF ms inysn-
1 tories and monthly returns: ana -, b assessor
! hall keep a similar record tor the district sud
shall cause the several manufacturers OF cigar
"A
! which numbers shall not thereafter b. changed.
! SBC. -. And b. ~ further enacted That from
and after the passage OF this act all cigars saaIi
b. packed IN boxes, not before used for that
/ purpose, containing. respectively. twsuty-tNe,
fifty, one hundred, two hundred and Efty. or
five hundred cigars each; and any person who
shall sell or Offer for saleor delive oer 10 de-
liver, any cigars m any other form thar m new
boxes rs above desc ribed, or who shall pack an
any box any cigars in excess Of the number
! provided by law 10 b. put Ia each box respect
/ lively. OF VI no shall falsely brand any bor or
| who shall affiX stamp on any box denotings
less amount OF tax than that required by law,
| shall, upon conviction, for any OF the above
| described offences, be fined Tor each .uch OF
! fence, not less than one hundred dollars nor
4 more than one thousand dollars, and be i'm
| prisoned not less than six months nof mare
| than TWO years PTOriiei. That nothing in this
| section shall be construed as preventing tn
| sale Of cigar at retail by retail dealers who
have paid the special tax as such from boxes
! PACKED, stampe5, and branded in the ranner
! prescribed by law.
SIC S. and be IL Tartssr enacted, That every
| person how or hereafter engaged IN the manu
| facture OF ca CARS shall make and deliver 70 the
| assistant assessoT OF the division \ true nven-
| tory, in form prescribed by the COmmissIousr
| Of Internal Revenue, OF the quantity OF Ieaf
waste, and the number Of cigar boxes an 4 tue.
| capacity OF each box, held or owned by him on
| the first day OF January OF each year, or al the
! tine OF commencing and al the time OF en-
GLIDING business, IL before or after the first OF
January, setting forth wha; portion OF said
goods and what kinds, Were manufactured
or produced by him, aud what was pur-
| chased from others; which inventory shall b.
verified by his o3,L or affirmation indorsed
| on said inventory; and the assistant asses
| sor shall make personal examination OF the
stock sufficient TO satisfy himself as 70 th-
correctness of the inventory, and shall verify
| the fact OF such examination by oath or az
! hrmatlon taken before the assessor. also 20 b.
Endorsed on the inventory: and every such
person shall enter daily a a book, the form of
which shall be prescribed by the Commission
| OF all the articles aforesaid, purchased bv
! him, the quantity OF leaf tobacco, cigars,
stems, or cigar boxes. OF whatever descrp-
| tion, MANUFACTURED, sold, consumed or re-
moved for consumption or sale or removed
| from the place OF manufacture: and shall. on
or before the tenth day OF each and every month,
furnish 10 the assistant assessor OF the division
a true and accurate abstract from such book OF
all such purchases, sales and remoV ais made du-
rng the month next preceding, which abstract
shall be verified BY his oath or affirmation; and
in case OF refusal OF wilfu neglect deliver the
Inventory. or keep the account, OF furnish tn.
abstract aforesaid. he shall, On conviction. b.
lined not less than five hundred dollars nor
more than fiye thousand dollars, and impris-
Oned not less than SIX mon ms nor more than
three years. IL shall he the duty OF any
dealer IN leaf tobacco or material used "a msn-
ufacturing cigars, on demand of any officerIof
internal revenue authorized by law, 70 ren Ter
10 such officer 3 true ana correct statement.
verified by oath Affirmation. OF the quantity
1 and amount of such leaf tobacco or materials
sold or delivered TO anv person or persons
named in such demand and IN case of r--
fusal or neglect 10 render such statement or
II there is cause 70 believe such statement To
be incorrect or fraudulent The assessor saSiI
make an examination OF persons, books. and
/ papers, m the same manner rs provided an this
act in relation TO frauds and evasiOus.
SIC. -. And Do a. further enacted. that the CON-
missioner OF Internal Revenue shall cause u
| be prepared. Tor payment Of the tax upon cI-
! e3rs, suitable stamps oenoting the tax thereon;
and all cigars shall be pac ked an Guantitle, OF
! twenty-five. ATTY one hundred, two hundred
and ffiy. and i've hundred and all sHch stamps
shall be furnIshed 70 collectors rcQuirIng the
! same. who shall. IL there b. aay cIgar manu-
factureTs within their respective districts, keeI,
/ on hand al ali times supply equal in amount
| TO two months Gales thereof. and shall seli th-
same only 70 the cigar manufacturers VIII have
given bonds ana pad the special TAX. a. re-
! quired BY law. IA their districts respectively.
aud to ImpCrters OF cigars y hO are REQ fr1t i.