The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-08-01

before the assessor, also 10 be In
iorsed on the Inventory; n every such
person shall enter daily in q book the
orm OF which shall be prescribed by the
commissioner of Internal Revenue, an ac-
Irate account o all the articles aforesaid
by him. the quantity of leaf
.obaccos cigars, stems, or cigar boxes, of
description, manufactured, sold,
consumed or removed for consumption or
sale, or removes from the place of manu-
and shall, On or before the tenth
lay OF each and every Month furnish to
the assistant assessor Of the division a true
and accurate abstract from such book of
all such purchases, sales and removals
made during the month next preceding.
W hfch abstract shall be verified by his oath
or animation; and IN case of refusal or
neglect to deliver the inventory. |
or keep the account, or furnish, the alb
stract Aforesaid, he shall, on conviction,
be fined not less than five hundred dollars
nor more than five thousand dollars. and
lInpLlsonso not less Lnan SIX months nor
Of any dealer In leaf tobacco or mate.
ria u,ed In manufacturing cigars, on de-
of any officer OF internal revenue
by law, to render to such oficer
a true and correct statement, verified by
oath or affirm at on, Of the quantity and
amount OF such leaf tobacco or materials
sold or delivered to any Lerson or persons
named in such demand and in case of re-
lusaI pr neglect TO render such statement.
ment to be incorrect or fraudulent, the
assessor shall make an examination of
persons, BOOKS, n papers, IN the same
manner as provided IN this O It In relation
to fraud and evasions.
SEc.6. And be it further enacted, That
the commissioner of Internal Revenue
shall cause to be prepared, for payment of
the tax upO cigars, suitable stamps de-
noting h tax thereon n all cigars
shall be pace ed In quantities of twenty
five, hfty, one hundred, two hundred and
fifty, and five hundred, and all such
stamps shall be furnished to collectors re-
Qairfng the same, who shall, if there be
any cigar manufacturers within their re.
spective districts, keep on hand at all
80 - nur nRNn a Ia 49, a. 49,
months sales thereof, and shalt sell the
same only to b cigar manufacturers who
have given u and paid the special tax,
as required by law, in their districts re-
spectlveIY, and TO importers of cigars who
are required to afix the same to imported
cigars In the custody OF customs
by law to the same to
cigars on hand on the first day of jan
nary, anne Dom1ni eighteen a and
sfxty-nine; and every collector shall keep
AN account OF the number. amount and
denominate values Of the stamps sold by
him TO each cigar manufacturer, and to
other persons described; Provided,
Thai from and after the passage of this.
act, the duty ON all cigars imported into
the United States from foreign countries
shall be two dollars and fifty cents [perl
pound, and twenty-five per centum ad va
SEC. IS. Ana be It further enacted, That
every manufacturer of cigars shall secure.
ly affix, by FASTING on each box contain-
ing cigars manufactured by or for him q
label on which shall be printed, together
with the manufacturers name, h mum.
Der of his manufactory, and the district
and State in which IL is situated, these
words:
"NorTcR. - The manufactures of the
cigars herein contained has complied with
all the requirements of the law. kvery
| person is cautioned, under the penalties
of the law, not TO use this box Tor cigars
| again."
neglect TO affix such label to any box
containing cigars made by or for him,
or sold or offered for sale by or for him,
| or anY person who shall remove any such
label, so affixed, from any such box,
shall, upon conviction, thereof, be fined
| dfty dol.ars for each box in respect to
which such offence shall be committed.
SEC. 50. And be It further enacted, That
all cigars which shall be removed from
any mandatory or place wbsre cigars
are made without the same being packed
In boxes as required by this act or with
out the proper stamp thereon denoting
| with q iron the number or the
cigars contained therein, and the name
of the manufacturer, and the number of
the district and the State, or without the
sLaEnp denoting h tax thereon being
properly affixed aRd cancelled. or which
snail be sold or offered for sale not prop
erly boxed and stamped, shall be forfeited
to the United states. And any person
s VIII afsancas sba1I on convicrion- he
fined for each such offence not less than
one hundred dollars nor more than one
less thar six months nor more than two
years. And any person who shall pack
cigars in any box bearing a false
or who shall remove or cause
to be removed any stamp donating the
use the same, or who shall permit any
other person to use any Stampso removed,
Or who shall receive buy. sell, give away,
moved, or VINO shall make any other
use of any stamp or stamped
box, intended for cigars, or who shalt re-
/ mnVQE from the nlapH of manufacture any
cigars not properly boxed and stamped as
required by law, shalt be deemed guilty of
a felony, and on conviction, shall be dued
not less than one hundrAd dollars nor
more than one thousand dollars, aud i'm
| prtsoned not less than six months nor
more than three years.
SEC. 30 And be 1T further enacted. That
the absence of the prope revenue
stamp on any box OF cigars sold, or
offered for sale, or kept for sale, shall be
notice to all persons that the tax has
not been paid thereon, and shall be prfma
facie evidences OF the non-paymen there
of: and such cigars shall be forfeited to
The United states.
SEC. oil. And be it further enacted. That
in all cases where cigars OF II descrip-
Iion are manufactured, in whole or In
part, upon commission or shares, or where
the material is furnished by one party and
manufactured ny another, or where the
material Is furnished or sold by one party
with an understanding or agreement with
another that the cigars are to be receive ed
in payment therefor, or for any part there
| OF, the stamps required by law shall be af-
fixed by the actual maker before the ct-
gafs are remove from he place of nan
featuring. And In case of fraud on the
part of either of said parties in respect to
said manufacture, or of any COLLISION ON
their part with intent 10 defraud the reve-
nue., such material and cigars shall be for
feited to the United States, and every per-
son engaged in such fraud or coilusion
shall, on conviction, be fined notices. han
one hundred dollars nor more than five
thousand dollars, and Imprisoned for not
less than six months nor more than three
years
sac. go. And be 1t further enacted, That
any manufacturer of cigars, who shall re-
ceive or sell any cigars without payment
of the special tax as a cigar manufacturer,
/ or without having given bond as such, or
without the proper stamps ~denoting gae
tax thereon or Ii shall make false or
entries of manufactures or sale
| of any cigals, or who shall make false or
/ audulent entries of the purchase or sales
1 of leaf tobacco. tobacco stems. or other
material uSedinthe manufacture ~Ofcigars,
or who shall ahix any false. forged, spuri-
imitation of any stamp, required by law to
any box containing any cigars, shall, in
vided in this act Tor such offences forfeit
To the United St. es all raw material and
manufactured or partly manufactured
tobacco and cigars, and all machinery,
tools, Implements, apparatus, fixtures,
| boxes, barrels. aud ali other materials
which shall be found in the possession OF
such person, or in his mandatory, and
used in his business as such
turer, together with his estate or interest
Ia the DuliOtnS OK fAclOFg anu the lou or
tract of ground on which such building
or factory is located, and all appurten-
anceS t~hereunto
SEC SO. And be it further enacted, That
all cigar imported from foreign countries
after the passage of this act, shall, in adj
dItton to the import duties imposed on
the same, pay the tax prescribed IN this
act for cigars manufacLuredin the United
| states. and have the same Stamps xed
Such stamps shall be affixed and cancelled
by the owner or importer of cigars while
they are in the custody of the proper GUS
tom house officers; and such cigars shall
not pass ont of the custody or such officers
until the stamps have been so aI1Xed and
cancelled, but shall be put up in boxes
containing quantities as prescribed In
this act for cigars manufactured In the
/! United States before such stamps are
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