New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-04

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 cigar maker
Every cigar maker shall cause his name and
residence to be registered, without pre-
yious demand, with the assistant assessor
of the division in which such eigar-maker
shall be employed; and any manufacturer
of cigars employing any cigar-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 by
public conveyance, the fourth class, and
shall pay ten dollars. Anv 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 peddler 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
statement accurately setting forth the place
Of his residence, and, if in city, the street
aud 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
to travel with one or more horses, mules, or
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.
Every peddler of tobacco snuff or cigars,
travelling with a wagon, shall afix and
keep Oh 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 certificate
from the collector of the district, who is
hereby authorized and directed to issue the
same, giving the name of the peddler, his
residence, the class of the special tax re-
ceipt, and the fact of his having filed the re-
quired bond; and every person peddling to-
Ill g w,,Fs
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. And 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
may, on ten days notice, published in any
newspaper in the district, or served person
ally on the peddler, or at his dwelling
house, require such peddler to show cause,
if any he has, why the horses or mules,
wagon and contents, pack, bundle, or basket
so seized shall not be forfeited: and in case
no sufficient cause is Shown the assessor
may direct forfeiture, and issue an order
to the collector, or to any deputy collector
of the district, for the sale of the prop
erty so forfeited; and the same, after pay
ment of the expenses of the proceedings,
shall be raid co the collector for the use of
the United States; and all such special taxes
shall become due on the first day of May in
each year, or on commencing business; and
if such peddler shall not have paid the
special tax for the current year, he shall
pay the same within thirty days after the
passage of this act. In the former case the
tax shall be reckoned for one year. and in
the latter case prOpOrtiOnately for that
part of the year from the first day Of the
month in which the liability to a special
tax commenced to the first day of May
following And any person who shall, after
the passage of this act, be found peddling
tobacco, snuff or cigars without having
given the bond, or without having previous
" obtained the collectors certificate as
herein provided, or who shall sell tobacco,
snuff, or cigars otherwise than in original
and full packages as put up by the manu-
facturer, or who shall have in his possession
any internal revenue stamp or stamps which
have been removed from any box or other
package of tobacco, snuff, or cigars, or any
empty or partially empty box or other
package which has been used for tobacco,
snuff, or cigars, the stamp or stamps on
which have not been destroyed, or shall
fail to have affixed to his wagon, in a con-
spicUOus place, a sign, painted in oil
cOlors, or gilded, giving his full name,
business, aud collection district, shall,
for each such Offense, on conviction,
be fined not less than one hundred
dollars nor more than FIVE hundred dollars,
or imprisoned not less than six months nor
more than one year, or both, at the discre-
ton of the court"
That section sixty be amended by adding
at the end Of the section the following words,
to wit: ''And if any manufacturer Of to-
baccO, snuff or cigars shall sell, or re-
move for sale or consumption, any to-
baccO, suf or cigars upon which a tax is
required to be paid by stamps, without the
use of the proper stamps, in addition to the
other penalties imposed by law for such
sale or removal, it shall be the duty of the
proper assessor or assistant assessor, or any
revenue officer detailed by the
Commissioner of Internal Revenue for that
purpose, within a period Of not more than
two years after such sale or removal, uDon
such information as he can obtain, to esti-
mate the amount of tax which has been
omitted to he paid and to make an assess
ment therefor and certify the same to the |
And the subsequent proceedings
for collection shall be in all respects like !
those for the collection of taxes upon man |
ufactures and productions.
That section sixty-twO be amended by |
striking out after the words "Or in blad- |
ders' the words containing not exceeding |
ten pounds EACH or" and inserting in lieu !
thereof the word "and;" IN the paragraph |
relating to fne-cut chewing tobacco, by |
striking out the word "One-half;" in the |
relating TO smoking tobacco, by |
after the words "all smoking to- !
baccO" the words land all cut and granula- |
ted tobacco other than tine-cut chewing, and /
shorts, the refuse of ine-cut chewing" also, |