Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1868-08-26
notice and payment forthwith, of tax DUE
Penalties denounced

i notice and payment forthwith, of tax DUE
Penalties denounced.
Sec. 81. All owners of any spirits what
soever, intended for sale, exceeding so gal
Ions and not in bonded warehouse, require
forthwith to make return of Same under oatl
to their Collector on the act taking effect
Collector to be satisfied that tag has beel
paid, then gauge and stamp same. Direction
as to returns and gauging Penalties de
nounced for fraudulent marking.
Sec. So. All forfeited spirits to be sol'
subject to immediate payment of tax.
Sec. SO. Special tax Of distillcrs of lO
forty gallon barrels $400, and S4 for eacl
additional barrel Distillers defined month
ly returns required.
Wholesale liquor dealers to pay 500, i
annual sales are not over $25, 900, and Sl(
on each additional 81 900; definition condi
tional exception of distillers and brewers
selling on the premises exemption to tin
conflict with State and municipal laws.
Manufacturers of stills to pay $50 pc
annum, and $50 for each still or worm.
Dealers in leaf tobacco sales under
SO 900 per annum, S25, and 50 on eacf
additional 81 900; definition of; no exemp
tion on account of paying tax as wholesale
dealer, tobacconist manufacturer of cigars ol
tobacco farmers and planters selling theil
own products only exempt.
Dealers in tobacco to pay per annum or
sales under 900 and = on each additional
900; definition of every retail dealer, liq-
uor dealer, inn, tavern, and eating house
selling cigars, to pay special tax as tobacco
dealers
Manufacturers of tobacco to pay 10, and :
per 900 on the excess of 5 900 in the penal
sum of their bond.
Manufacturers of icigars to pay 10, and {
on each l 900 in excess of 5000; refined
must give bond before obtaining special tax
receipt. Every cigar maker to register hit
name.
See. 6I Snuff and snuff flour, 80 cents
per pound. Fine cut, plug and twist, 22
cents per lb. Stem smoking, l6 cents, per
! lb.
| Sec. 63. Manufacturers thereof to give
written notices in detail, and bond before
! commencing business, and obtain collector 5
certificate. What shall be deemed manu-
featuring defined.
See. GA Every manufacturer of snuff and
| tobacco, to put up sign. Penalties
denounced.
Sec. 81. Directs preparation of stamps,
their and cancellation on snuff and
tobacco.
Sec. 6S. Labels to be affixed by manu-
facturer on each package of tobacco and
snuff. Penalties denounced for failure.
Sec. 90. Forfeiture denounced for remov-
al of tobacco and snuff with stamp, and
compliance with all requirements.
Sec. 20. Absence Of proper stamp prin7a
tdcie of fraud, and forfeiture denounced
Sec. II. Penalties denounced against any
person removing tobacco without stamp, or
using fraudulent stamps, &c.
Sec. -. Stamps on emptied packages to
be destroyed. Penalties denounced
Sec. rs. Manufacture of tobacco and
snuff on shares or by parties not owners
Sec 76. Dealers in leaf tobacco to keep
open book, and enter daily items of purchas-
and packages, quantities, names and resi-
dences.
Sec - Requires every dealer having
now more than 20 lbs. of tobacco or 10 lbs
of snuff, imported domestic, to make in
ventory Immediately, and return same
forthwith under oath to assistant assessor,
and make similar monthly inventory. Sales
after d jan p is' ana 0St Stamped as pRSGs G
Sec. -. Penalty denounced against any
person selling tobacco or snuff hereafter
made, with pretense of manufacture and
tax paid prior to this act.
Sec. 81. Cigars per NJ. Cigarettes
weighing lbs. or under per NJ, so :;
over lbs 5 per NJ. Full power given to
Commissioner to regulate inspection and
collection.
Sec. 81 Manufacturers of cigars to give
written detailed statement of business,
without previous demand, give bond and
obtain Collectors 5 certificate penalties de-
nounced
Sec. 50. Cigar manufacturers to keep
sign up under penalty.
Sec. So. Cigars to be packed in new
boxes only, in certain quantities, and
stamped under penalty.
Sec. So. Manufacturer of cigars to affix
his name, number of cigars and notice that
he has complied with all the requirements
any neglecting to do so or removing such
label to be fined $50 for each box.
Sec. 80. Cigars removed without stamp
affixed or without being branded shall be
forfeited to the United States persons
guilty of the above TO be fined not less
than 800, nor more than s. 900, and to
more than three years.
Sec 90 Absence of stamp notice to all
that tax has not been paid.
Sec. 81. Cigars manufactured upon COM
mission or otherwise the stamp shall be
fixed by actual maker before cigars are re-
moved in case of fraud IN respect to such
manufacture, fine to be Incurred of not
less than 800 or more than $4,000.
Sec. %. Any one receiving or selling
cigars without paying special tax, or with
out giving bond, or without affxing stamps,
or making false entries, to forfeit machine
ry. tools and fixtures and ground on which
building stands.
Sec. 90. All imported cigars to have in
addition to import duties, stamp affixed
collectors to see that they are properly
stamped; owner who neglects to stamp,
liable to all penalties prescribed for manu-
facturers of cigars officers permitting cigars
to pass without stamp affixed fined not less
than 81 900 nor more than S5 900, and
Imprisoned not less than six months nor
more than three years
Sec 81. Duty of dealers in cigars hav-
ing more than 5000 thereof, to make
inventory and deposit with assistant asses
sor. After April lst, 1869, all cigars to
be either manufactured or imported, and
stamped accordingly.
Sec. %. Any cigar purporting to have
been imported, not put up and stamped, to
be forfeited; any person guilty thereof to be
fined not less than $500 not more than
$4,000, and imprisoned not less than six
months nor more than five years.
Sec. 90. Any distiller, &C., neglecting
any of the duties prescribed in this act, il
there be no specific penalty imposed, to pay
penalty of 81 900, and all apparatus, ma
chinery, &C., to be forfeited to the United
States.
Sec. 90. Any person fraudulently exc
cutting bond, entry, &C., to be imprisoned
all property to which it relates to be forfeit
ed.