, 1875-08-29

OF workmen to b. employed. On this
statement the amount ct the mauutac-
trrer's bond is determined the scale
being $500 for the propr1olof, With an additional
Sl00 for each workman employed. Bond being
giren in that amount with suretles approved BY
the Collector. the manufacturer psys his special
icanse-tax of $40.
INVENTORIES.
Next he is required to make out sworn in-
ventory showing the exact number Of pounds ct
leaf tobacco. stems. clippings. and waste on
hand. Then he may begin manufacturing being
required to furnish monthly sworn statements
showing dates aud amounts OF tobacco pur,
chased aud from whom balance loft on hand
from preceding month: number OF cigars on
hand, and amount Of Government stamps on
hand, so that all tobacco that goes
into the manufactory must be shown
and accounted for oue. Besides. rs q further
check. leaf dealers By the case are required to
keep daily sales-book open to the inspection of
the revenue officers, showing every sale by them
made. to whom. tue address. street and number
of the buyer. and the amount OF tobacco sold.
Dv comparison OF the books OF the manufactur-
or with those Of the leaf dealer. the amount OF
stock marked up by each manufacturer can be
ascertained With approximate accuracy, and from
that the number Of ciga1a manufactured. But
and by collusou with tie tobacco
warehouseman. and through purchases made
from warehouses abroad, no doubt
it would be easy enough for the manufacturers
to perpetrato frauds on the revenue. Tne man.
ufacturers cannot move their factories without
first closing up their business under charge Ut q
Deputy Collector. and giving new bond, 80 that
they are under
CONSTANT SURVEILLANCE,
80 to speak. Then 10 cigars are permitted to be
sold except in boxes Of 25, SO, lou, $50, or 500
each, duly stamped at the rate of Sc per thou
sand and peddllng OF cigars at retail is absolutely
prohibited under severe penalties. so that when
next any tinerant dealer offers you dozen
cigars at bargain. you may hand him over to
the police. Further, the manufacturer
must keep an aocoun. daily OF the
number OF hands he employs, giving
their names, the numbat OF cigars, cheroots,
etc. manufactured, aud number OF pounds of
lesf. stem, and clippings consumed in making
show the date OF their employment, when dis
charged, pumber,of days service, ETC.. and all
this ia at all times open to the inspection Of
three Deputy Collectors who are continually
employed IN inspecting the factores-of winch
there are just 800 now in operation in this city,
which turned out last month ,521 ,382 cigars, on
which taxes were paid to the amount OF
$26. 099.45. july, however. is q dull month and
the aggregate annual manufacture III Chicago
is about 5000. 900 cigals.
With all tbesa chec1s, however, upon frauds,
and with the Special Deputies and the Secret Ser
vice Bureaus (what time can be spared from LOOK
iog after the dlstile1les],
FREQUENT PKrTY FRAUDS
ara practced. Tue opening Of a stamped boz
does not invalidata the stamp on the contrary,
the law requires that cigara shall be sold only
out Of stamped boxes. which, OF course. have to
be opened in order to make sales. And, as it ia
impossible to stamp every cigar, herein lies the
opportunity for fraud for how many bundred
cigars may be sold out Of q box once stamped,
despite the severe reualttes prescribed
therefor, is one of those things no fellow
small manufacturer may send h4s cigars to the
retailer and then emptY them into the retailers