The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-05

place sign, painted In oil-colors, or gilded
/ giving his fuIl name, business, and collections
district shall. for each such offense, on convic.
| ton, be fined not less than one hundred dollars
nor more than i've hundred dollars, or impris'
or cd not less than SIX months nor more than or
year, or both, at the discretion OF the court"
That section sixty De amended by adding at
the end OF the section the following words, TO
wit. "And II any manufacturer of tobacco,
snuh, or cigars shall sell, or remove for sale or
| consumption, any tobacco, snuff, or cigars up
ON which q tax 10 required to be paid by stamps,
| without the use OF the proper stamps. In addi-
| lion 10 the otner penalties imposed by law Tor
snch sale or removal, II shall be the duty OF the
proper assessor or assistant assessor, or any in
ternal reyenueaoftcer detailed by the Commits
sioner OF Internal Revenue for that purpoce,
within period OF not more than two years after
snch sale or removal, upon such information as
| he can obtain, TO estimate the amount of tax
which has been omit ted to be paid, and to make
an assessment therefor, and certify the same to
the coliector' ana tne SUBSEQUENT proceedings
for collection SHAH be In all respects like those
Tor the collection OF taxes upon manufactures
and product ons."
That section sixty. 1.-TWO be amended by striking
out after the words or in bladders the words
containing not exceeding ten pounds each, or"
and inserting in lieu thereof The word and V
in the paragraph relating TO fine-cut chewing-to-
the paragraph relating to smelling tobacco. by
inserting after the words all smoking tobacco
the words and all cut ana granulated tobacco
other than finecut chewing. and shorts, the
paragraph by inserting after the words refuse
scraps" the words clippings, cuttings and by
striking out from the last paragraph the words
"or the proprietor's name and his trademark"
and by adding at the end OF 50 d paragraph the
following words; Ind provided JttrthtI, TIL; !
ine-cut shorts, the refuse OF fine cut chewfngto-
bacco refuse scraps, clippings, cuttings, and
sweepings of tobacco may be sold In bulk as ma
terial, and without the payment of tax, by one
manufacturer directly 10 another manufacturer,
or for export. under such restrictions, rules, and
I'm a mil
Revenue may prescribe; And puoctded further,
That wood, metal, paper. or other materials
may be used separately or in combination for
packing tobacco, snuff and cigars, under such
regulations as the Commissioner of internal
Revenue may establish"
That section sixty-three be amended by strilo-
ing out the words land the sum of the said
bond may BIO increased, from time to time, and
additional sureties required by the collector, un.
der the instructions of the Commissioner Of In.
ternai Revenue" and Inserting in lieu thereof
the following words additional sureties may
be required by the collector, from time to time,
but the penal sum of said bond shall not be COM
pnted by him in excess of the sum of twenty
thousand dollars, except under special instrllc.
tions of the Commissioner of Internal Revenue"
That section sixty seven be amended by strik-
ing out the word warehouse I" 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 distraint by
any collector of internal revenue, or for stamping
sss"J soooeSo, VI Si6ois NHicu NAYS
been abandoned, condemned, or forfeited. and
sold by order of court or of any government
officer for the benefit of the United States, may
under such rules and regulations as (yommis.
sioner Of Internal Revenue shall prescribe be
nsed by the collector making such sale, or fur
nished by collector to United States marshal
or to any other government officer making
such sale for the benefit of the United
States, without making payment for 50 id STAMPS
so used or delivered and any revenue collector
using or furnis hing stamps in manner as afore-
81 sc.,t -
Commissioner of Internal Revenue, shall be al
lowed credit fer the same in settling his stamp
account with the Department: And propided
abandoned, condemned or forfeited tobacco,
snuff, or cigars, when offered for sale, will not
bring price equal TO the tax due and PAYABLE
thereon. such goods shall not be Id for cor lml
ton in the United States; and upon application
made to the Commissioner of Internal Reyenue
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 Internal Revenue may prescribe"
That section sixty-bine be amended by insert
ing after the words = or imitation OF any stamp
required by this act" the words " or any stamp
or stamps which have been previously used"
That section seventy one be amended by strik.
ing out, where they occur the words .or in
bonded warehouse )" and inserting in lieu therepf
the words "or wilhelm transfer under bond or n
collectors permit from any Manufacture. store
or warehouse, to a vessel for exportati0n To n
foreign CT untry 49, 1, :
That section seventy-two be amended by sfrk-
ing out the words 1.-THE slammed portion ther Off
and, where they occur the first time inserting
in lien thereof the words ''the Stamp or sta,nns
thereon,n and where the same words occuy the
second time, insert instead thereof the words
1.-The stamp or stamps taken from any such
empty box, bag vessel wrapper or enyelope of
any kind;i also, by inserting in the last sentence
after the words tempted, or partially empiied y
The words 'or shall have in his possession or
shall milk fhar.,
or stamps which have beefi PREVIOUSLY used
or who shall sell or offer ..for sale any HOY
OF other package of tobacco, snuff. or
cigars, thaving affixed thereto any fraudulent
spurious, imitation, or counterfeit stamp or
stamps, or stamp or stamps that have bean nYe-
viously used, shall sell from any such fraritiu
lently stamped box or package, OF shall have in
his possession any box OF package as aforesaid
knowing the same TO be frauduiently stamped.H
That section seventy three be amended by
striking out all after the enactng clause and in
sorting in lieu thereof the blowing to VIII:
That manufactured tobacco snuff and cigars
intended for immediate exportation after being
properly inspected, marked, and branded NAV
out having affixed thereto internal revenue
stamps indicating the payment of the tax thereon
The removal from the mandatory of such to.
bacco snuff, and cigars shall be made under such
rules and regulations, and after making such
entries and executing ana fling with the collect.
or OF the district from which the removal is to
be.made, such bonds and bills OF lading. and
giving such other additional secuiity as may be
prescribed by the Commissioner of Internal
Revenue and approved by the Secretary of the
treasury All tobacco, snuff. and cigars intend