Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1879-03-13

houIo, hiuu, anu qhalHy OF the ar
ticlc manufactured or proposed to
be manufactured; and when thu
same is manufactured by him al
agent for any other person, or te
be sold and delivered TO any othe,
person under special contract, the
name and residence and business q,
occupation of the person tor whom
the snid article is to be manufac-
tnrsd, or TO whom it is to be de-
llvercd and he shall give a bond,
to be approved by the collector oi
the district, in the snm of not less
than $4,000 nor more than 800
QUO, to be fixed by the collector OF
the district, according to the guam
tum OF business, proposed to be done
by the manufactures with right OF
appeal by the manufacturer to the
Commissioner of Internal Revenue
In respect to the amount of said
bond, conditioned that he shall not
engage in any attempt, by himself
or by collusion with others, to Le-
trand the Government of any tax
en his manufactures that he shall
render truly and completely al the
returns, statements, and inventories
prescribed by law or regulations
that whenever he adds to the nuns
ber OF cutting-machines, presses,
snuf-mills, hand mills, or other
mills, or machines, as aforesaid, he
shall Immediately give notice there
OF to the collector of the district :
that he shall stamp, in accordance
with law, all tobacco and snuff
manufactured by him before he re-
moves any part thereof from the
place of manufacture that he shall
not knowingly sell, purchase, ex-
pose, or receive for sale, any manu-
tactured tobacco or snuff winch has
rot been stamped as required by
law and that he shall comply with
all the requirements of law relating
to the manufacture of tobacco or
snuff. Additional sureiies may be
required by the collector from time
to time. ..
And every manufacturer shall
obtain a certificate from the collec-
tor of the district, who is hereby
directed to issue the same, setting
forth the kind and number of ma
chimes, presses, snutf-mills, hand
mills, or other mills and machines
as aforesaid which certificate shall
be posted in a. CONSPICUOUS place
within the maunfactory. And every
tobacco manufacturer who ncolccts
or refuses to obtain such certificate,
or to keep the same posted as here
inbcfore provided, shall be fined
not less than 500 nor more than
$500. Any person who manufac-
lures tobacco or snuff of any descrip
ton without first giving bond, as
herein required, shall be fined not
less than $1,000 nor more than
s., 900, and imprisoned tor not less
than one nor moro than five years.
Sec 1850. Every dealer in leaf to-
bacco shall make daily entries in two
books kept for tina: purpose, one book
TO be furnished by the Government.
under such regulations as the Com
missioner Of Internal Revenue shall
prescribe, Of the number of hogs
heads. cases, and pounds of leaf to
bacco purchased or received by him
on assignment, consignment, transfer
or otherwise, and of whom purchased
or received, and the number of hogs
heads, cases, or pounds sold by him.
with the name ard residence in each
instance of the person to whom sold,
and, If shipped, to whom shipped, and
to what district; one Of these books
shall be kept at his place of business,
anG shall he open at all hours to the
inspection of any internal revenue of.
ficer or agent. and the other sLall at
the end OF each and every year, and
upon the discontinuance Of business
of any leaf dealer during any ear, be
handed over to the collector of his
district for the use of the Govern
ment. And every dealer in leaf to-
bacco who willfully neglects or refuses
to keep the books herein provided
for, and in the manner which, shall
he prescribed by the Commissioner
of Internal Revenue, or TO transfer to
the collector of his district, as herein
provided, tho duplicate copy contain
ing his daily transactions, as afore-
said. shall be fined not less than 500
nor more than So, 900, and imprisoned
not more than one year.
All manufactured tobacco shall be
be put up and prepared by the man.
ufacturer for sale, or removal for sale
or consumption, in packages Of the
following description, and in no other
manner:
All snuff in packages continuing one
bali, one, two, three, four, six. eight,
and sixteen ounces, or in bladders and
in jars containing not exceeding
twenty pounds;
All fine-cut chewing tobacco. and all
other kinds Of tobacco not otherwise
provided for, in packages containing
one, two, three, four, eight, and six
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