New Orleans Republican., 1868-08-25

. person or in his manrfsctory and used in his bus
ness as such manufao, qrer togetneI IN ne III
il tract Of ground which such hunding ot lactoIy
located and all appurtenances III csa,
imported from foreign countries atteI lns ~
this act shall in addition 20 tne In tbis AZ
for cigars manufactured in the United otates' an
bs InS a % bv ne owner or importer
cigars while they in the CUSTODY ot tne ptDpe ~
ont Of ths cnstodv Of such offcers until the stamp
have been so affixed and cancelled, but shan ne pu
up in boxes containing quantities as presolipso II
this act for cigars mar utaetured in the United state
before such stamps are affixed Ana the qWntI ~
provisions OF this act prescribed for msnufacturers
of cigars manufactured in the United otates mere
i'm % Sorted TO snY nlsee for the purpose Of afikng
and caneelling such stamps other tnah tle puOI,e
Of the port where sueh cigars shall be entered shall
designate bonded warehouse 70 Wnioh lhey M sHaI Ds
sach collector may direct And any officer of customs
VINO snail permit any such cigars 70 pass 1a' u MS
importer thereof with the provisions OF TINS sec
ton relating thereto shall be deemed guilty of mis-
demeanor. and ALL on conviction thereof he fined
not less than one thousand dollars nor more than
nve thousand dollars, and Imprisoned not less than
sl1 months nor more than three years.
| SEC 81 Aud be it further enacted, That from and
after the passage Of this act it shall be the duty Of
nestle manufacture having on hand more
than five thousand thereof imported or
| manufactured, purporting or claimed to have
been imported or manufactured pror 10 the ma
Of this act TO Immediately make true and correct
inventory OF the quantity OF such cigars in his DOS
session under oath or affirmaticn and to deposit
such inventory with the assistant assessor OF the
proper division, who shall immediately return
woo shall Immediately thereafter make an
in his ofice and transmit the same to The Commis.
soner OF internal Revenue; and ike inveu tory agd
thereafter, and like abstract OF Inventories shall be
| transmitted, while any such dealer has any such
| April, eighteen hundred and sixtynine After the
hrst day OF April, eighteen hundred and sixtynine
A cigars of every descr ption shall be taken 10 have
been either manufactured Or imported after tbe
passage Of this act, and shall be STAN pc accordngy
ard any person who shall SELL offer for sale after
the first day of April eighteen hu adred and sixty.
nine any imported Gig rs or cigars purporting or
elalmed TO have been imported, not so put mp in
packages and stamped provided by this act sha al
on on eonylcuon thereof be fined not less than five
hunoredIdollars nor more than five thousand dollars
and and imprisoned not less than six months nor more
SEC, 95. And be it further enacted, That any per
son who shall after the passage of this act sell or
efer for sale any cigars, representing the same to
nave been manufactured and the tax paid thereon
prior to the passage Of this act when the same we're
Sb o az % not 80 paid shall be
ofense and shall be deemed guilty of misdemean
Or and on CONVICTION, shall be fined not less than
| i've hundred dollars nor more than five thousand
| dollars, ana imprisoned not less than six months
SEC s6. And be it further enacted Taat if any dis
tllIer rectiher, wholesale liquor dealer compounder
OF liquors or manufacturer of tobacco cigars shall
kn 1wingy and wfulg omit, neglect or refuse TO do
or cause TO be done any of the things required by
or shall do anything by this act pohibited il there
be no specific penalty or punishment impos ed by any
or refusing to do for the doing or causing to be
done the thing CURED or prohibited, he shall pay
offending be distiller rectifieT wholesale iiauSr
dealer, or compounder of lquons all distilled spirits
terest owner, and il lie be manufacturer Of to.
oaeco or cigars all tobacco or cigars found in his
SEC 81. And be it further enacted That any inter
nalTeyenue officer who shall become interested. di
flR mar of
snu or cigars or in the production rectitcaton or
Feaistlatlon o. distilled spirits shall be dismissed
SO interested in any such Manufacture production
rectincaton or redstlllation, shall, conviction be
hned not less than five hundred dollars more
| than hve thousand dollars
SEC SO And be il further enacted, That if any Off
Ger agent appointed and acting under the au
thory of any revenue law of the United States shall
under color of law or shall knowingly demand other
greater sums than shall be authorized by law; or
performance OF any duty, except as by law pre-
serIbsd; shall willfully neglect perform any Of
or colude with any person to dvfraud the United
states, or shall make opportunity for auy person
TO detraud the United States or shall do, or omit
to do any act win in ent enable any other person
to detraud the United States or shal negligenty
oeslgne1y permit any violation OF the law by any
other person; or shall make sign any false entry
II any Rook or make or sign any false certificate or
return IN any case where ne is by law or regulation
requIredt TO make any entry, certificate, or return
or having hnoHedge or Information OF The violation
OF any revenue law by any person, or of fraud com
mtted by any person against the United States
ulluHI Etlsnub law OF tNe United states, shall
fail TO report in writing such knowledge or niorma
ton 10 his next superior officer, and TO the Commits
sioner of Internal Revenue or shall demand or ao.
cept, attempt collect directly or Indirectly as
payment OF git or otherwise, any sum OF money or
or settlement of any charge complaint for any yo
lation or alleged violation of law except expressly
from Office, and shall be held to be guilty of m sde.
meanor, and shall, on conviction, be fined mot less
sand dollars, and imprisoned not less than six
months nor more thsn three years And onshalf
OF the fine so imposed shall be for the use of the
United States, and the other half for the use of the
intoEmer who shall be ascertained by the Judgment
OF the court; and the said court shall also render
Judgment against the said officer or agent for the
injured, to be collected by execution.
SEC; 80 And be it further enacted That any person
who shall simulate or falsely frauduently execute
or sign any bond, permit entry, or other document
required by the provisions OF this act by any reRu
latlon made in pursuance thereof who shall pro-
cure the same to be falsely fraudulenty exeouted
or who snail advise, aid IN, coanve at the
term not less than one year nor more than Ave
years ana me property to winch such false or fraud
SEC, 100 And be it further enacted, That every
COLLECTOR having charge of any warehouse in which
distilled spirits, tobacco other articles stored
in bond, shall render a monthly account of all such
articles to the Commissioner of Internal Revenue,
when account shall be examined and adjusted,
plonthy, By him. to exhibit statement of
tne liability and responsibility of every such collector
ector shall be charged with ali the articles which may
have been deposited or received under the provisions
of law, in warehouse in his district and under
his control and shall be credited with all suoh art-
c'es SHOWN TO nave been removed theretrom accord
ing to law including transfers other collectors and
to his successor in office, and also whatever allow
anoes may have been made in accordance with law
any owner OF such goods or articles for leakage
SEC, l0l, And be it further enacted hat the Sec
retaIy OF the Treasury and Commissioner Of Inter
nal Revenue are authorized and empowered TO alter,
renew, or change the FORM style, and device of any
stamp, mark Or label used under any provision of
the laws relating TO distilled spirits tobacco snuff
ana CIGARS when in their judgment necessary for tie
tion Of frauds thereon; and to make and publish
such regulations for the OF such mark, stamp
shall such renewal or change extend to an abandon
ment OF the gene al character OF the stamps pro-
that such STAMPS sbs be ken
in book form and have thereon the signatures of
revenue officers.
SEC l02 And be it further enacted That in all
cases arising under the internal revenue laws
where, instead of commencing or proceeding with
of Interval Revenue 10 be for the interest Of
the United States to compromise the same. he
promise with the advice and consent of the Secre-
tary of the Treasury; and iu every c4se where
the office of the Commissioner the opinion of the
solicitor of internal revenue, or oheer acting as
statement of the amount of tax assessed, the
amount of additional tax or penalty imposed by law
in consequence of the neglect or delinquency of the
pc; son against whom the tax is assessed, and the
amount actually paid in accordance with the terms
of the compromises. but no such compromise shall
be made OF a NY case after suit or proceeding in.
court has been commenced, without the recommend
Atlqn M also o. the Attotney Senetal. frovdeo ina
it shall be lawful for the court at any stage of SUCH
suit or criminal proceedings to continue the same
for good cause shown on motion of the district at
torney
SEQ. lo3. And be it further enacted That when
any tax is imposed, and the mode time OF assess
be estabshed by regulation of the Commissioner Of
internal Revenue; and the Commissioner is author
provided for as may become necessary by reason OF
any ehange OF law in relation TO internal revenue
made by this act.
SEC, lO4 And be il further enacted That where