The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1872-12-31

Retail dealers In eaf-tobaeco shall each pay five
hundred dollars and if their annual sales exceed one
thousand dollars shall each pay, in addition thereto
fifty cents for every dollar in excess Of one thousand
dollars oftheir sales Every person shall be regarded
as retail dealer in loaft0bacco whose business it
to sell leafobaeco III quantities less than original
hogshead, case or bae who shall sell directly TO
consumers or to persons other than dealers IN leaf
tobacco, who have paid special tax such; or to
manufacturers of tobacco, snuff or cigars who have
paid special tax or to persons who purchase in
original packages for export Retail dealers in leaf
tobacco shall also keep book, and enter therein
daily their purchases and sales, In form and man
Revenue, which book shall be open at all times for
the inspection of any revenue officer.
Dealers in tobacco shall each pay five dollars
Every person whose business it is to SELL offer for
sale, manufactured tobacco, snuff cigars shall be
regarded as dealer in tobacco and the payment of
special tax rs wholesale retail liquor-dealer,
the payment Off any other special tax, shall not
eye any person who sells manufactured tobacco and
cigars from the payment Of this tax Pro0ided,
That no manu- acturer of tobacco, snuff, or cigars
shall be required to pay special tax dealer i'll
manufactured tobacco and cigars for selling his own
products at the place OF manufacture.
Manufacturers of tobacco shall each pay ten dol |
lars Every person whose business it is to manufac
tnre tobacco snuff for himself or who shall employ
others to manufacture tobacco snuff whether such
manufacture shall be by cutting pressing, grinding,
crushing, or rubbing of any raw leaf tobacco,
otherwise preparing raw or leaf tobacco, manufac
turer or partially manufactured tobacco snuff
the putting up for use or consumption of scraps,
waste, clippings stems, deposits Of tobacco. shall
be regarded as a manufacturer of tobacco
Manufacturers of cigars shall each pay ten dollars
Every person whose business 1t is to make
facture cigars for himself who shall employ others
to make or manufacture cigars, shall be regarded
q manufacturer of cigars. ro specal-tax receipt
shall be issue to any manufacturer of cigars until
he shall have given the bond required by law Every
person whose business is make cigars for Others
either for pay upon commission on shares or other
wise from material furnished By Others shall be re-
garded cigar maker. Every cigar-maker shall
cause his name and residence to be registered with
out previous demand with the assistant of
the provision in which such cigarmaker shall be
ployed; and any manufacturer of cigars employing
any cigarmaker who shall have neglected refused
to make such registry shall, conviction be fined
five dollars for each day that such cigar-maker Of
fending by neglect or refusal to register shall be
ployed by him.
"Peddlers of tobacco shall be classified and rated
as follows to wit: When travelling with more than
two horses, mules, other animals the frst-class
and shall pay fifty dollars; when travelling with two
horses mules, 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 foot
by public conveyance the fourth class and shall pay
ten dollars. Any person who sells offers to sell
| and deliver manufactured tobacco, snuff, cigars,
travelling from place to place, in the town through
the country, shall be regarde peddler of tobac-
| CO. Every peddler Of tobacco, before commencing,
or, if already commenced, before continuing to ped
Pile tobacco, shall furnish TO the collector OF his dis
rict accurately setting forth the place of
his residence and, if in city the street and number
Of the street where he resdes also the State States
| through which he proposes to travel; the mode Of
travel, whether on foot, by public conveyance or to
travel with one, two, horses mules or OF her
animals to state also whether he proposes TO sell his
| manufactures or manufactures of Others and if
he sells for other parties TO name the person per-
for whom he sells. He shall also give a bond in
The 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 colusi with 9TH
ers, to defraud the government Of any tobac-
co. snu cigars; that he will neither SELL nor offer
for sale any tobacco, snuff cigars except in orig
ina and full packages, as the law requires the same
to be put up and prepared by the manufacturer for
SALE or for removal u sale or consumption and ex-
cept such packages of tobacco, snuff and cigars az
bear the manufacturers label or caution and
| his legal marks and brands, and genuine IL
revenue stamps which have never before been used.
Every peddler of tobacco snuff or cigars travelling
with wagon, shall affix and keep the same in a
conspicuous place, sign painted in oil-colors, or
silded giving his full name business. aud collection
district, and shall obtain certificate from the col
ecor of the district who is hereby authorized and
directed to issue the same, giving the name of the
pedder his residence the class of his specatax
cept, and the fact Of his having fled the required
bond; and every person peddling tobacco shall, on
demand of any officer of internal revenue, produce
and exhibit said collectors ertitcate, 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 any peddler shall refuse
to exhibit his or her receipt aforesaid, when de-
manded by any officer Of internal revenue said Off
Ger may seize the horse, mule wagon and con.
fusing and the of the district in which the
seizure has occurred may, on ten days notice, pub
lshed in any newspaper in the district, served per
sonally on the peddler, at his dwellinghouse re
quire such peddler to show cause if any he has why
the horses or mules, wagon and contents pack, bun
die, basket seized shall not be forfeited and il
sufficient cause is shown the assessor may d
rect forfeiture and issue order to the collector
to any deputy collector of the district for the sale
of the property forfeited and the same after paw
ment of the expenses of the proceedings, shall b,
paid to the collector for the of the United States
and all such special taxes shall become due on tn,
first day of May in each year, or on commencing bus
mess; and if such pedder shall not have paid tn,
special tax for the current year he shall pay the
within thirty days after the passage of this act Ii
the former case the tax shall be reekoned for on,
year, and In the latter case proportonately for tina
part of the year from the first day of the month il
which the liability to special tax commenced the
first day OF May following. And any person who
shall, after the passage of this act be found pedipt
tobacco, snuh or cigars, without having given tn,
bond, or without having previously obtained the col
lector's certificate as herein provided who shai
sell tobacco, snuff or cigars otherwise than in orig
inal and full packages as put up by the manufacture
er; who shall have in his possession any internal
revenue stamp or stamps which shall have been re
moved from any box or other package of tobacco
box or Other package Which has been used for tabsc
co, snuff, or cigars, the stamp stamps on which
have not been destroyed; shall fail to have affixed
to his wagon, in conspicuous place. sign, painted
ni 9is99Fs or gded giving his full name business
conviction, be fined not less than one hundred dol
lars nor more than five hundred dollars imprison
ed not less than six months nor more than year
or both, at the discretion OF the court"
That section sixty be amended by adding at the
end of the section the following words to wit "AnC
it any manufacturer of tobacco snuff or cigars shall
SELL or remove for sale or consumption, any tobacco
snuff, or cigars upon which tax is required 10 be-
paid by stampr wi bout the use of the proper stamps
in additi to the other penalties imposed by law fo
such sale or removal it shall be the duty Of the prop
er assessor or assistant assessor any internal
nue. officer detailed by the Commissioner of Internal
Revenue for that purpose, within a period of moi
than two years after such sale removal upor
snch information as he can obtain, to estimate the
amount Of tax which has been amtted to be paid and
to make assessment therefor and certify the same
to the collector. And the subsequent proceedings
for collection shall be in all respects like those for the
collection OF taxes upon manufactures and produc-
TONS"
That section sixty-two be amended by striking out
after the words 'or in badders the words contain
ing not Exceeding ten pounds each, orr and inserting
in lieu thereof the word "and;'' in the paragraph
relating to ne-cut chewing by striking Out
the word "one-half;' in the paragraph relating to
smoking-tobaceo by inserting after the words Fall
smohlngtSbaeeo the words and all cut and gran;
shorts, the refuse of fine-cut chewing; also in the
same paragraph by inserting after the words refuse
scraps the words clippings, cuttings" and by
striking out from the last paragraph the words s'or
the proprietors name and his ira e-mark," and by
words: "And provided .farfheT That fine-cuf
shorts the refuse of inecut chewingtobacco refuse
scraps clippings, cuttings and sweepings of tobacco
may be sold in bulk as material, and without the
payment OF tax, by one manufacturer directly to an
other manufacturer, or for export under such re-
er of Internal Revenue NAV prescribe: And Dro-
U5ded further, That wood, metal, paper or other
materials may be used separately OF in combination
IJr packing tobacco, snuff, and cigars, under such
regulations as the Commissioner of Internal Revenue
may establish
out the words land the sum of the said bond may be
increased from time TO time, and additional sureties
Dy Inc coHecC0r, under the instructions OF
the Commissioner of Internal Revenue" and insert
ing in lieu thereof the following words Traditional
sureties may be required by the collector from time
to time, bt the penal of said bond shall not be
computed by him in excess of the sum of twenty
thousand dellars except under special instructions
| OF the Commissioner of Internal Revenne'
| That section sixty-seven be amended by striking
out the word warehouse and inserting in lieu
thereof the word export also, by adding to the
| end of the said section the following: "That such
stamps as may be required to stamp tobacco snuff
or cigars sold under dstraint by any collector Of
internal revenue, or for stamping any tobacco snuff
| or cigars which may have been abandoned condemn
ed OF forfeited and sold by order of court of any
| government officer for the benefit of the United
States may under such rules and regulations as the
Commissioner OF Internal Revenue sha prescribe be
used by the collector making such sale or furnished
by collector to United States marshal OF to any
| other government officer making such sale for the
benefit of the United States, without making pay
ment for said stamps so used or delivered; and any
revenue collector using or furnishing stamps in man
ner aforesaid presenting vouchers satisfactory
| to the Commissioner of Internal Revenue, shall be
allowed credit for the in settling his stamp
count with the Department: and prOUided further,
That in case 1T shall appear that any abandoned
demned, or forfeited tobacco, snuff or cigars when
offered for sale, VIII not bring price equal to the
tax due and payable thereon, such goods shall not
be sold for consumption in the United States; and
| upon application made to the Commissioner Of In
ternai Revenue he is authorized and hereby directed
to order the destruction of such tobacco snuff or
cigars by the officer in whose custody and control the
same may be at the time, and in such manner and
under such regulations as the Commissioner of In
ternal Revenue may prescribe"
That section sixty-nine be amended by inserting
after the words or imitation of any stamp required
by this act' the words ''or any stamp or stamps
which have been previously used"