New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

| ceipt shall be issued to any manufacturer
| of cigars until he shall have given the bond
! required by law. Every person whose bust
ness it is to make cigars for others, either
| for pay, upon commission, on shares, or
otherwise, from material furnished by
others, shall be regarded as a cigar maker.
Every cigar maker shall cause his name and
| residence to be registered, without pre-
viOus demand, with the assistant assessor
of the division in which such eigar-maker
shall be employed; and any manufactures
OF cigars employing any cigaT-maker who
shall have neglected or refused to make
such registry shall, on conviction, be fined
five dollars for each day that such cigar
maker so offending, by neglect or refusal to
register, shall be employed by him.
'Peddlers of tobacco shall be classified
and rated as follows, to wit When travel
ing with more than two horses, mules, or
other animals, the first class, and shall pay
fifty dollars when travelling with two
horses, mules, or other animals, the second
class, and shall pay twenty-five dollars;
when travelling with one horse, mule or
other animal, the third class, and shall pay
fifteen dollars; when travelling on foot or bv
public conveyance, the fourth class, and
shall pay ten dollars. ANY person who sells
or offers to sell and deliver manufactured
tobacco, snuff, or cigars, travelling from
place to place, in the town or through the
country, shall be regarded as peddIer of
tobacco. Every peddler of tobacco, before
commencing, or, if already commenced, be-
fore continuing to peddle tobacco, shall
furnish to the collector Of his district a
statement accurately setting forth the place
of his residence, and, if in a city, the street
and number of the street where he resides;
also, the State or States through which he
proposes to travel; the mode of travel,
whether on foot, by public conveyance or
TOD VAL
other animals; to state also whether he pro-
poses to sell his own manufactures or manu-
features of others, and, if he sells for other
parties, to name the person or persons for
whom he SELLS He shall also give bond
in the sum of two thousand dollars, to be
approved by the collector of the district,
that he will not engage in any attempt, by
himself or by collision with others, to de
fraud the government of any tax on to-
baccO, snuff, or cigars; that he will neither
sell, nor offer for sale any tobacco, snuff, or
cigars, exceptin original and full packages,
as the law requires the same to be put up
and prepared by the manufacturer for SALE
or for removal for sale or consumption, and
except such packages of tobacco, snuff and
cigars as bear the manufacturers label or
caution notice, and his legal marks and
brands, and genuine internal revenue
stamps which have never before been used.
Livery p6uuloE VI lODdCCU, Snuu OF cigars, |
with a wagon, shall affix and |
keep on the same, in a conspicuous place,
a sign painted in oil colors, or gilded. |
giving his full name, business, and col |
lection district; and shall obtain a certificate |
from the collector Of the district who is |
hereby authorized and directed to issue the |
same, giving the name of the peddler, his |
the class of the special tax re-
ceipt, and the fact of his having filed the re-
nd e.
baecO shall, on demand of any officer of in |
ternal revenue, produce and exhibit said
collectors certificate, and, unless he shall
do so, may be taken and deemed not to
have paid the special tax, nor otherwise to
have complied with the law. Aud in case
any peddler shall refuse to exhibit his or
her receipt as aforesaid, when demanded by
any officer of internal revenue, said officer
may seize the horse, or mule, wagon and
contents, or pack, bundle, or basket of any
person so refusing; and the assessor of the
district in which the seizure has occurred
nav, on ten days notice, published in any
newspaper in the district, or served person
lilly on the peddler, or at his dwelling
house, require such peddler to show cause,
f any he has, why the horses or mules,
wagon and contents, pack, bundle, or basket
10 seized shall not be forfeited; and in case
10 sufficient cause is shown. the assessor
nay direct forfeiture, and issue an order
o the collector, or to any deputy collector
# the district for the sale of the prOp-
,rty so forfeited; and the same, after pay
nent of the expenses of the proceedings
hall be said 60 the collector for the use of
he United States; and all such special taxes
hall become due on the first day of May in
,ach year, or on commencing business; and
such peddler shall not have paid the
pecial tax for the current year, he shall
,ay the same within thirty days after the
passage of this act. In the former case the
ak shall be reckOned for one year, and in
he latter case prOpOrtiOnately for that .
art of the year from the first day of the |
month in which the liability to a special
ak commenced to the first day of May
GLOWING. And any person who shall, after
he passage of this act, be found peddling
obaccO, snuff, or cigars, without having
iven the bond, or without having previous
Y obtained the collectors certificate as
erein provided, or who shall sell tobacco, |
nuff, or cigars otherwise than in original
nd full packages as put up by the manu-
acturer, or who shall have in his possession
ny internal revenue stamp or stamps which !
ave been removed from any box or other
ackage Of tobacco, snuff, or cigars, or any
mpty or partially empty box or other
ackage which has been used for tobacco,
nutf or cigars, the stamp or stamps on
Thich have not been destroyed, or shall
all to have affixed to his wagon, in a con-
DicuOus place, sign, painted in oil
Dlors, or gilded, giving his full name,
usness, and collection district, shall,
lr each such Offense, on conviction,
e fined not less than one hundred
Ollars nor more than five hundred dollars, 9
r imprisoned not less than six months nor ]
lore than one year, or both, at the discre- !
on of the COURT :
That section sixty be amended by adding
the end of the section the following words, !
wit: ''And if any manufacturer of to- !
accO, snuff or cigars shall sell, or re- .
Ove for sale or consumption, any to- +
accO, suf or cigars upon which tax is ]
,quired to be paid by stamps, without the :
&c Of the proper stamps, in addition to the +
her penalties imposed by law for such a
lie or removal, it shall be the duty of the .
roper assessor or assistant assessor, or any =
ternal revenue officer detailed by the J,
of Internal Revenue for that l.
lrpOse, within a period of not more than =
70 years after such sale or removal, upon !
lch information as he can obtain, to esti- 4
ate the amount of tax which has been =
nitted to be paid, and to make an assess | {
ent therefor, and certify the same to the y
'llector. And the subsequent proceedings !,
T collection shall be in all respects like =
ose for the collection of taxes upon man =
actures and productions o
That section sixty-twO be amended by n
riking out after the words "Or in blad- n
RS" the words containing not exceeding d
n pounds each, or" and inserting in lieu | q
ereof the word land" in the paragraph. t,
lating to fne-cut chewing tobacco, by / II
riking out the word "one-half;" in the / II
relating to smoking tobacco, by n
sorting after the words call smoking to- u
eco" the words land all cut and granuIa- Al
i tobacco other than fine-cut chewing, and | II
orts, the refuse Of fine-cut chewing" also, d
the same paragraph, by inserting after 3;