The Albany register. [volume] (Albany, Or.) 1868-18??, 1872-08-09

y
~ for that part of the year from the first day
ufthe month in which the liability to special
tax commenced TO the first lay Of Nav follow
irg. And any person who shall, aftef the uas-
sage Of this acl, I've F,unl pettling tobacco,
snuff, or cigars, without naying the bond, or
without having previously obtainei the co.
leitor's veriilIaie as herein provided. or who
shall pell tobacco, SNUFF or cigars otherwise
than In original AMI full VA kages rs put up bv
the manufacturer; 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, snuf, or ci-
gars, or any empty or partially emMied box
or o,her baekage which has been used for To-
baoco, snuff, or cigars, the stampor sampson
which have not been destroyed; or shall fai'
10 have affixed TO his wagon, In a conspicuous
place, sign. painted In oil-io!ors, or gtldel,
giving his full name, business, AMI collection
district. shall, for each offence, on conviction.
be fined not less than one hundred dollars
nor more than five hundred dollars, or i'm
pr1sOnei not less than six mOnihs Eer more
thah Que year, or both, at the discretion ofthe
court.
That section sixty be amended BY aidIng at
the end Of the section the following w rds, to
wit Aand ifany manufacturer Of tobacco,
snuIl, or cigars shall sell, or remove for salc
or consumption, any tobacco, snuff, or cigars
upon which a tax is required 10 I've paid by
stamps. without the Use Ofthe proper stamps,
ila idition to the penalties imposed by law
for such sac or removal. It shall be the duty
OF the proper assessor or assistant assessor,
or any internal~reyenuc offlcer detail led by The
Commissioner Of Internal Revenue for thai
purpose, within period of not more thantwO
yeals aRer such sale or removal, upon such
Information as he ian obtain, to estimate the
amount of tax which has been omitted 10 be
! paid, and TO make an assessment therefor, and
certify the sane to the collector. And the
Subsequent proceedings for collection shall be
In all respects like those for the collection of
taxes upon manufactures and productions.
That SEXTON sixty-two be amended by strik-
| ing after out The words or in b,addcrs'' the
words containing not exceeding ten pounds
each. or, and inserting In lieu thereofthe word
"and ;;"and In the paragraph relating to fine.
cut ehewing-tobacco, by striking ont the word
"one-half;" In ihe paragraph relating to
| smiking-.obccn, by inserting afler the words
/ "all smoking tobacco The words land all cH
aud grannlatet tobacco other than fncrut
chewing, and shorts, the refuse of fine-ciit
chewing also, In the same paragraph, by in
seriing after the words "reftise scraps the
words clippings, cuttings" anil by striking
out from the last paragraph the words "or
| the pnprfetors name and Trademark, "and
| BY adding at the end of said laraSraph the
| following words: 'And provided further.
! That fine-c1t shorts, the refuse of fne-cut
chewing tobacco, refuse Straps, clippings
cuttings, and sweepfngs Of tobacco may be sod
In bulk as material, and without the payment
of tax, by one manufacturer to another manu-
facturer, or for export, under, such restrc-
tions, rules, anil regulations as the Commits
| siouer OF Internal Revenue may prescribe:
| And provided further, That wood metal, ~
pcr, or other materials may be used seper.lle-
/ ly or in combination for packing tobacco, ,snNfi
and cigars. under such regulations as me
Sommissioner of Internal Revenue may esab-
lish."
That section sixty.three be amended by
striking ont The words sand the sum of the
said bond may beihcreased from time to time.
| anu additional SilTcties required by the colle.
| tor, under The Instructions Of the Commission
| er Of Internal Revenue, and inserting in lieu
! thereof the following words: "additiOnal
snritles may be required by the collector,from
time to time, but the penal bond shall not he
computed by him In excess Ofthe sum of TWEEN.
" thousand dollars. except under special in
struciions Of the Commission Of Internal Rev.
Lsnne.
| That section sixty-sevcn he amended BY
| striking out the word "warehOuse" and in
serting thereof the word export :" also, By
adding to the end Of the said section the foi-
lowing; THAT such stamps as may he re-
quired 10 stamp tobacco, snuff, or cigars sold
/ uiN'CE ulSttdlIfl uy any COtlCtIuT Ul lnLCTilIl
revenue, or for stamping any tobacco, snlfl,ur
cigars which may have been abandoned con-
demned, or forfeited, and sold by order Of
court or Of any government officer Tor the
beueiit Of the United States, may, uu,ler such
rules AMI regulations as the Commissioner of
| Internal Revenue shall prescribe, be nsci by
the collector making such sale, or furnished
by collector Ia United States marshall, or
to any other government officer making Jlich
GALA faA c.
ont making payment for said stamps so used
or delivered and any revenue collector Using
or furnishing stamps In manner as Aforesaid,
on presenting vouchers satisfactory tO The
Commi ssioner of Internal Revenue, shall be
| allowed credit for the same 10 settling his
stamp account with the Department: And
provided further, That in case 1t shall appear
that any abandoned, condemned, or forfeited
tobacco. shuif, or cigars, when offered for
sale, Will not bring price equal to the lax
and payable thereon, such goods shall not hc
sold for consumption in the United States;
and upon application made to The Commission |
or OF Internal Revenue, he Is authorized and /,
hereby directed to orler the destruction NJ
such to''acc, snuii, or cigars by the officer in |
whose custody and canirol 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 eectiOn siXty-nine be amended by In
scrting after the words "or imitation OF any
stamp required by this act" the words "or
any stamp or stamps which nave been Vrevious-
ly used"
That section seventy-one be amended by
striking out, where they oocnr, the words" or
In bonded warehouse" F" and inserting in lieu
thereof ,he words "0r wilhelm transfer under !
bond or collectors permit, from any nianu-
factory, store. or warehouse, to vessel for |
eXpOrtiOn to foreign co,mtry.r
That section Scventy-twO he amended by |
striking ont the words "lhe stamped portion |
thereof" and where they occur the first
time, inserting in lieu thereof the words "thc |
stamp or stamps thereOn,n and weere the |
same words Occur the second time, insert In.
stead thereof the words "the stampor stamps
taken from any such empty box, bag, vessel, |
wrapper, or envelope Of any king" also, by |
Inserting in the last sentence. after the words |
"emptied, or partially emptied," i" the words /
'or shall have In his possession, or shall aiIix /
to any box or other package any stamp or |
stamps which have been previously used, or |
who shall sell, or offer Tor sale. any box or
other package Of tobacco, snuff, or cigars,
having affixed thereto any fraudulent, spuri- |
Ous, imitation, Or counterfeit stamror STAMPS,
or stamp or stamps that have been previously |
used, or shall sell from any such fraudulently
stamped box or package, or shall have In his
possession any box or package as aforesaid,
knowing the same to be fraldulently stamp.
ed.
That section seventy-three be amended by
striking all out after tho enactiDg clause and
inserting in lieu thereof the following, to wit:
That manufactured tobacco snu1, and cl-
garb intended for immediate expectation, af-
ter being properly inspected, marked, and
branded, may lle renewed from the manuGc-
tory in bond without having afaxed thereto
internal revenue stamps indicating the pay
ment Of the tax thereon. The removal from
the manuiactOry Of such tobaccO, snuii, or 81
gars shall be made under such rules and reg
llatlons, and after making such entries and
executing and ding, with the collector ofthe
district from which the removal Is TO be made,
such bonds and bills Of lading, and giving such
additional security as may be preacribed by the
Commissioner Of Internal RevenMe and ap-
proved by the Secretary Of the Treasury. All
tobacco, sDun, or cigars intended fer immetll.
ate export as Aforesaid, before being removed
from the mandatory, shall have aiIlxed 10
each package an engraved stamp, Indicative
OF such intention, 10 be provided aud ftlrniehed
to the several collectors as In the case Of other
stamps, and be charged 70 them and account