Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-21
EVENING STAR.
. = FIG 4 L..
LAWS OF fHE UNITED STATES,
Passed at Second Session Of FornstA ConSreea

Il
FPuBLrC-No. 7e1
| Ak AcT imposing taxes on distilled spirits and
tobacco, and for other purposes.
| fCennnHed frons Yes.s-dds's lsar.l
SEC. 81. and De q. further enacted. That all
| cigars which shall De removed from any man.
| uiseiory or place where cigars are made with.
out the same being packed m boxes as REQ a red
by this act, or without the proper stamp thereon
| denoting the tax, or without burning into each
| box with branding non the nunuer of tie
| cigars contained therein. and the name of the
| man ufacturer, ard the numbsr Of tue district
and the state, or without the stamp denoting
the tax thereon being properly affi xed aud can :
celed. or which shall be sold or offered for sale
| not properly boxed and stamped, shall be for.
ieited TO the United States. And any person
who shaii commit any Of the above-descnbed
ofences shall, on conviction, be fined for each
such offence not less than one hundred dollars
| nor more than one thousand dollars and i'm
| prlsoned not less than six months nor more
ttsan two years. And any person unc snail
| pack cigars In any box bearing q false OF fraud
| ulent or counterfeit stamp, or who shall re-
move or canse 10 BE- removed any stamp denot-
| ing the tax on cigars from any box, with intent
10 use the same, or who shall -se or permit any
other person 10 use any stamp removed or
who sDal receive, buy, sell, give WAY, or have
in his possession any stamp so removed, or who
shall make any other fraudulent use OF any
stamp or stamped box, intended for cigars, or
VINO shall remove from the place of manufac-
tnre any cigars not properly boxed and STAN ped
u
felony and, on conviction, shall b. fined not
less than one hundred dollars nor more than
one thousand dollars, and imprisoned not less
than SIX months nor more than three years.
SIC. 20 And BE- ii further enacted, That the
absence OF the proper revenue stamp on anv
box OF cigars sold, or offered for SALE or kept
Tor sale, shall be notice 10 all persons that
tax has Lot been PAID thereon, and shall be
prIma facIe evidence of h hon payment there
OF and snch cigars snail be forfeited to the
United States.
ArGb e r., III N
cases whore cigars OF any descri ption are man =
ufactnred, In whole or in part, upon commts-
SION or shares, CT where the material is fur
nished by one party and manufactured by an
other. or where the material is furnished or
sold by one party with an understanding or
agreement with another that the cigars are TO
De- received in payment therefor. or for any
part thereof, the stamps required by law shall
he affixed by the actual maker before the cigars
are removed from the place of manu- .ac turing
And i'll case of fraud on the part of either OF
said parties IN respect 10 said manufacture, or
OF any collision on their part with intent TO
defraud the revenue, such material and cigars
| shall be- forfeited to the United States, and
every person engaged in such fraud or colIu-
sion shill on convection, be fined not less than
one hundred dollars nor more than i've thou
sand dollars, and imprisoned for not less than
six months nor more than three years
SEC. 90. Ind be az fhrth.r saGcfsd, That auy
manufacturer OF cigars, who shall remove or
sell any cigars without payment of the special
tax as a cigar manufacturer, or without hay-
ing given bond AS such, or without the proper
stamps denoting the tax thereon, or who shall
make false or fraudulent entries of marufac-
turts or sale Of any cigars, or who shall make
| false or fraudulent entries of the purchase or
sales OF leaf tobacco, tobacco stems, or other
material used in the manufacture of cigars. or
who shall afiiN any false, forged. spurious,
fraudulent, or counterfeit stamp, or imitation
| of any stamp, required by law 10 any box con-
tanning any cigars. shall, in addition 10 the
penalties elsewhere provided in this act for
such offences, forfeit 10 the United States all
IN nf.q rad
manufactured tobacco and cigars, and all ma
chinery. tools. implements, apparatus, fixtures,
boxes, barrels, and all other materials, which
shall De found ma The possession of such per-
son, or in his manu factory, and used in his
business as sUch manufacturer, together with
his estate or interest in the building factory
and the lot or tract of ground on which such
building or factory is located, and all appur.
tenapces thereunto belonging.
SEC. %. And be Il further esdcteI That all
| cigars imported froIL foreign countries after
the Tass;tge OF this act SHALL IN addition 20 the
import duties imposed on the same, pay the
tax prescribed in this get tor cigars mauufac-
| tured in the United States, and have the sane
stamps affixed. Such stamps shall be afi xed
| ana cancelled by the owner or importer of ci-
garS while they are in the custody of the prop
er custom house officers, and such cigars shai
not pass out OF the custody of such officers
until the stamps have been afii Xed and can /.
celled, but shall be put up in boxes contain ug
| quantities as prescribed in thus act for cigars
manufactured in the United Stat IS, before such
stamps are affixed. And the owner or import.
er of such cigars shall be liable To ali the pen al
provisions OF this act, prescribed for manufac-
turers OF cigars manufactured in the United
States. Where il shall be necessary TO take any
| of such cigars, SO imported. TO any place for
the purpose Of aiiixIng and canoe ling such
stamps, other than the public stores OF the
United States, the collector OF customs of the
port where such cigars shall be entered shall
designate n bonded warehouse TO which they
shall be taken, under the control OF such Gus
toms officer as such collector may direct And
any officer Of customs who shall permit any
such cigars 10 pass out OF has custody or con-
troll without compliance by the owner or i'm
porter thereof with the prov isions of this sec
ton relating thereto shall be deemed guilty of q
misde meanor, and shall, on conviction thereof
be fined not less than one thousand dollars nor
more than five thousand dollars, and imprls-
onrd not less than months nor more than
three years.
SEC. -. aud be II further eaac,ed, That from
and after the passage OF this act IL shall be the
outy OF every dealer in cigars, either of foreign
or domestic manufacture having on hand more
than five thousand thereof, imported or manu-
featured or pUrportmg or claimed to have been
imported or manufactured, prior to the passage
OF This act, 10 Immediately make a true and
correct inventory OF the quantity Of such
cigars IN his possession, under oath or afi1rma-
ton. aud to deposit such inventory with the
assistant assessor of the proper division, who
shall Immediately return the same TO the
assessor OF the district, who shall Immediately
thereafter make ar abstract OF the several such
INVENTORIES filed in his Off ce, and transmit the
same to the Commissioner of Internal Revenue:
and a like in Ventory and return shall be made
on the first day OF every month thereafter, and
a like abstract OF inventories shall be trans
mitted, while any such dealer has any such
cigars remaining on hand, until the first ddy
OF April, eighteen hundred and sixty nine,
After The first day OF April, eighteen hundred
and sixty mine, all cigars of every DESCRIPTION
shall be taken to have been either mauufac-
tured or imported after the passage OF this act,
and shall De stamped accordingly: and any
person who shall sell, or offer for SALE after
the first day Of April, eighteen hundred and
sixty-nlne, any imported cigars, or cigars pur-
porting or claimed TO have been imported. not
so put up in packages and stamped as pro-
vided by this act, shall, on conviction thereof,
be lined not less than Eve hundred dollars nor
more Than five thousand dollars, and i'm
pTIscned not less than Sax months nor more
Than two years.
SIC -. Aad b. II further enacted, That any
person who shall, after the passage OF this act,
sell Offer for sale any cIgarS, representing
the same 10 have been manufactured and the
tax paid thereon prior 10 the passage OF this
act, W hen the same Were not so manufac tured
and the tax not paid, shall b- liable to 4 pen
atty of five hundred dollars for each offence,
aud shall be deemed guilty of a mI>demaa nor.
a nd. on con viction, shall be fined not less than
five hundred dollars nor more than live thou
sand dollars, and i'm prisoned not less than six
months nor more than three years.
SEC. &c. And be az further enacted, That If any
distiller, rectiiier, wholesale liquor dealer,
compounder OF liquors, or manufacturer of
tobacco or cigars, shall knowingly aud will
fully omit, neglect, or refuse to do or cause to
be done any of the things required by law IN