Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-19
lENENING STAR.
= ZIG D a L /.
M.svf TRR UNITED STATES,
seord eeusicn Of fortisth congrsu


SEC e3, Ard Be 81 fsvfker enacted. That ever,
!, person b. lore Commence OF or. NJ alr.aay sau,
| ne, sso' before continuing the N an afaciure O
| ouaeso or snun, shall, in add itlon 10 a com IA.
1 "lth All other proyisiors OF law, furnish
"ilnout previous demand therefor. to the as
SCISSOR or assistant of the district w nc =,
1 Inc manufacture u 10 be carried on n state.
| meht IN duplicate. subscribed under oath or az.
| and II in city, the street and n a,nher a. m
street, where the manufacture Is 10 be carried
/ on; me number Of cutting machines pre.ses
4 mis, name mills. or other machines; the
name, kino, ana quality of the ar ucie man fac
| tsfeo, or proposed 70 Be man ufaetured. and n
| tne same shall be manufactured for or 10 a.
l sofa ana delivered 10. any other person, as
agent or under special contract. the name
| and residence and business or occupation OF
| the person for whom the SAID article is 10 he
| manufaetured, or to whom IL is to be deh vered,
Sho snah give bond In conformity with the
| provisions VI TINS ae., 70 BE- approved DIV ~.
| collector Of the dhtrict, the sum Of two thou.
sand dollars, with an at.....ion 10 SAID sam OF
three thousand dollars for each cutting ma
chime kept for use, of one thou sand dollars for
each screw press kept for use In making plug
or pressed tobacco, OF five thousand dollars
Tor each hydraulic press kept Tor use, Of ono
Thousand dollars for each snuff mill kept for
use, snd OF one thousand dollars for each hand
mill, or other mill or machine, kept for the
grihcing, cutting, or crushing Of tobacco that
ne VIII not engage in any attempt, by himself
or by collusion with others, 70 defraua the
that he Will render truly and correctly ali the
returns, statements, and IN ventories prescribed
by law or regulations; that whenever he shall
aod 70 the NUMBER OF cutting machines, press
es, snuf mills, hand mills or other mills or
machines ak Aforesaid, he will immediately
give notice thereof 10 the collector OF the dis
iTicti that be viii stamp, in accordance with
law, all tobacco and sRud manufactured by
him before he removes any part thereof from
the place Of Manufacture; that he will not
knowingly SELL purchase, expose or receive
sal Suxy ann e.
which has not been stamped as required ~
Law, and that he will comply with ali the re-
quiIements OF iaw relating TO the manufacture
OF tobacco or snaH. And the sum of the said
bond msy be increased from time to Time, and
additional sureties required by the collector,
under the instructions Of the Commissioner OF
lnternaI Revenue: AID every manufacturer
shall obtain certificate from the collector of the
olstrict, who II hereby aatheuzed aud directed
to Issue the same, setting forth the kind aud
number OF machines, presses, snuff mills. hand
mills, or other mills and machines,as aforesaid,
for which the bond has been given, w hich cert
ficate shall be posted in a conspicuous place
within the manufactory. And any tobacco
manufacturer who shall neglect or refuse 10
obtain such certificate, or TO keep the sam.
posted as hereinbefore pro divided, shall on con-
Nlctlon. be fined not less than one hundred dol
Iars or more IMAM 1--we hundred dollars. And
any person manufacturing tobacco snuff of
any description without first giving bond as
herein required, shall, on con yiction, De fined
not less than one thousand dollars, nor more
than hve thousand dollars, and imprisoned for
not less than one year nor more than five years
And the working or preparation of aEy leaf
tobacco, or tobacco stems, scraps, clippings or
waste, by sitting, twisting, screening, OF any
other process, shall be deemed man faetur
SEC. 81. and be IL further enacted, That within
thirty days after the passage OF this act every
manufacturer OF tobacco and snuff shall place
and keep on the side or end OF the building
within which his business is carried on 80
that IT can be distinctly seen, a sign, with let
tiers thereon not less than three in ches IN length
painted in oil colors or gilded, giving his full
name and business. Any person neglecting to
comply with the requirements of tbs section
snail, on con viction, be fined not less than one
hundred dollars nor more than five hundred
dollars.
SIC. 65. And be IL further enacted, That il shall
be the duty Of every assistant assessor 10 keen
record, in a book or books TO be provided FOR
the purpose, to be open TO the inspection OF any
person, OF the n2me and residence sof every
person engaged in the manufacture of tobacco
or sn I'M In his division, the place where such
manufacture Is carried on, and the number of
the mandatory; and the assistant assessor
shall enter In said record, under the name of
each manufacturer, a copy Of every inventory
required BY this act TO be made BY such manu-
iacturer, and an abstract of his monthly re-
turns; and each assessor shall keep similar
record for the district, and shall cause the "
eral manufacturers Of tobacco or snuff liz his
district to be numbered csnsecutively which
numbers shall not thereafter be changed
person, now or hereafter engaged in the manu-
facture OF tobacco or SNUFF, shall make and
deliver TO the assistant assessor OF the division
true inventory, in such form as shall be pre-
scribed by the Commissioner of L Internal Rrye
nue., oIthe quantity OF each Of the difYsrentkin
oftobacco. snuff our. M, stems. scraps, clip.
other materials held or owned Sy him on the
first day of January OF each year, or at the time
OF commencing and ST the time OF Concluding
business, If before or after the first OF January
setting forth what portion Of said goods and
materials, and what kinds were man ufactured
or pYodaced by him, and what was purchased
from others; which inventory shall be verified
by his oath or Affirmation; and the assistant
assessor shall make personal examination of
the stock sufficient to satisfy himself as 10 the
correctness Of the inventory, and shall verify
the fact OF such examination by oath or
animation taken before the assessor. to be
Endorsed on or AFFIXED to the inventory; and
every such person shall keep a book or
books, the forms OF which shall be prescribed
by the Commissioner OF Internal Revenue
and enter therein daily an accurate account
of all the articles Aforesaid, purchased by him.
flour, stems, scraps, clippings, waste, tinfoil,
licor1ce, sugar, gum, and other materials, of
whatever description, whether manufactured,
tand If plug tobacco the number Of net pounds
of Jumps made in the lump-room, and the num-
Der of packages and pounds produced in the
press-room each day,D sold, cons umed, or re-.
moved for consumption or sale, or removed
from the place Of manufacture in bond, and to
what district; and shall, on or before the tenth
day OF each and every month, furnish to the
assistant assessor Of the division a true and
purchases sales, and removals, made during
the month next preceding, which abstract shall
te verified by his oath or ofhrmAtion; and in
case OF refusal or wilful neglect TO deliver the
inventory, or keep the account, or furnish the
abstract aforesaid. he shall, IN con yiction. be
1ned not less than hve hundred dollars nor
more than five thousand dollars, and impris-
oned not less than six months nor more than
three years And IL shall be the duty OF any
dealer In leaf tobacco, or in any material used
In manufacturing tobacco or snuff on demand
OF any officer Of internal revenue 20 render a
true and correct statement, verified by oath or
Affirmation, OF the quantity and amount of such
leaf tobacco or materials sold or delivered to
any person named in such demand; and In case
of refusal or neglect 20 render such statement
or IL there is cause TO believe such statement 70
be incorrect or fraudulent, the assessor shall
make an examination Of persons, books, and
papers, in the same manner a. provided in this
act in relation to frauds and evasions.
SD. o.. And be IL further enacted, That the
Commissioners OF Internal Revenue shall cause
TO be prepared suitable and special revenue
stamps for payment of the tax on tobacco and
spuf, which stamps shall indicate the weight
ard class of the article on which payment is to
be made, and shall be affixed and cancelled in
the mode prescribed by the Commissioner Of
Internal Revenue, and stamps when used on
any wooden package shall be cancelled by
sinking portion OF the same into the wood
with q steel die, also such warehouse stamps
as are required by this act, which stamps shall
be furnished to the collectors Of internal rev.
enue requiring the same, who shall each keen
at all times a supply equal In amount TO three