Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1873-01-30

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 previous de-
mand, with the assistant assessor of the division
in which such cigar maker shall be employed;
and any manufacturer of cigars employing any
cigar maker who shall have neglected or refus-
ed to make such registry shall, on conviction
be fined FIVE dollars for each day that such CT
gar maker so offending, by neglect or refusal
to register, shall be employed by him.
Peddlers of tobaec, hall be classified and rated as
horses mules. oths. animals. the first class, and
shall pay fifty dollars; when travelling with two horses
pay twenty five dollars; when travelling with one
horse, mule or other aniaml, the third class. and
shall pay fifteen dollars when travelling
on foot or by public conveyance, the
fourth class, and shall pay ten dollars. Any
person who sells or offers to sell and deliv-
er 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, before 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
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 pub
lie conveyance, or to travel with one, two,
OF more horses, mules, or other animals to
state also whether he proposes to sell his
own manufactures or manufactures or
manufactures of others, and if he sells for
other parties, to name the person or per-
sons for whom he sells. He shall also give
bond in the sum of two thousand dollars,
to be approved by the collector of the dis
tr;a hof IN will in of
| tempt, by himself or by collision with
others, to defraud the government of any
tax ON tobacco, snuff, or cigars; that he
will neither sell nor offer for sale any to-
bacco, snuff, OF cigars, except in 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 pack
ages of tobacco, snuff, and cigars as bear
| the manufacturers liable or caution notice,
| and his legal marks and brands, and gen.
uine internal revenue stamps which have
never before been used. Every peddler of
| tobacco, snuff, or cigars, travelling with a
| wagon, shall affiX and keep on the same
| in q conspicuous place, sign painted in
| Oil-colOrs, or gilded, giving his full name,
| business, and collection district, and shall
obtain certificate from this 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
| his special tax receipt, and the fact of his
| having filed the required bond and cv-
| cry person peddling tobacco shall, on de-
mand of any officer of internal revenue,
produce and exhibit said collectors certifi-
| cate, and unless he shall do so, may be
taken and deemed not to have paid the
| special tax, nor otherwise to have compli-
ed 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 dis
| trict in which the seizure has occurred may,
| on ten days. notice, published in any
| newspaper in the district, or served per-
| sonally 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 as
SCISSOR may direct a forfeiture, and issue all
| order to the collector, or to any deputy col
| lector of the district, for the sale of the
property so forfeited; and the same, after
| payment of the expenses of the proceed
| ings, shall be paid to 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 commence
| ing business; and if such peddler shall
not have paid the special tax for the cur
rent year he shall pay the same within
| thirty DAYS after the passage of this act.
| In the former case the tax shall be reck-
oned for one year, and in the latter case
| proportionally for that part of the year
| from the first day of the month in which
| the liability to O 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 previously obtained the
collectors certificate as herein provided, or
who shall sell tobacco, snuff, or cigars 9TH
erwise than in original and full packages
as put up by 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, snuff, or CIGARS or any empty or
partially emptied box or other other pack
age 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 conspicu-
Gus place, q sign, painted in Oil-cOlors, or
giIded, giving his full name, business, and
collection district, shall, for each offense,
on conviction, be fined not less than one
hundred dollars nor more than five hun
dred dollars, or imprisoned not less than
six months nor more than one year, or
both, at the discretion of the court.
That section sixty be amended by add
ING at the end of the section the following
words, to wit "And if any manufacturer
of tobacco, snuff, or cigars shall sell, or re-
move for sale or consumption, any tobac-
co, snuff, or cigars upon which a tax is re-
ouired to be paid by stamps, without the
use of 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 any internal 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, upon such infOrma
ton as he can obtain, to estimate the
amount of tax which has been omitted to
be paid, and to moke an assessment there
for, and certify the same to the collector.
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