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

chewing, all shorts, the refuse of fine
cut chewing, which has passed through h
a riddle Of thirty-six meshes 10 The
square inch, and all refuse scraps.
clippings, cuttings and sweepings of
tobacco in packages containing two,
three, four, eight and sixteen ounces
each;
All cavendish, plug and twist to-
bacco, in wooden packages not cx-
ceeding two hundred pounds net
weight; 49,.
And every such wooden packages
shall have printed or marked thereon
the manufacturers name and place of
manufacture, the registered number of
the manufactory, and the gross weight.
the tarc, and the net weight of the to.
bacco in each package Provided, I hat
these limitations and descriptions of
packages shall not apply to tobacco
and snuff transported in bond for ex.
! portation and actually exported: And
provided further, That fine-cut shorts,
the refuse of fine cut chewing tobacco,
refuse scraps, clippings, cuttings, anG
sweepings of tobacco may be sold in
bulk as material, and without the pay.
ment of tax, by one manufacturer di-
rectly to another manufacturer, or for
export, under such restrictions, rules,
and regulations as the Commissioner
of Internal Revenue may prescribe
And provided further. That wool.
metal, paper, or other materials may
be uset! separately or in combination
for packing tobacco, snuff and cigars,
under such regulations as the Com
missioner Of Internal Revenue may
establish.
SEC. 68. And be it further enacted.
That every manufacturer of tobacco
or snuff shall, in addition to all other
requirements Of this act relating 10
tobacco, print on each package, or
securely aiffx, by pasting on each
package containing tobacco or snuff
manufactured by or for him, label
on which shall be printed, together
with the proprietor's OR manufacturers
name, the number of the manufacto-
ry, and the district and State in which
it Is situated, these words:
NoTICE.-The manufacturer of this
tobacco has complied with all the re
quire.hcnts of law. Every person is
cautioned, under the penalties Of law.
not TO use this package for tobacco
again.
Any manufacturer of tobacco who
shall neglect To print on or atfix such
label TO any packages containing to-
bacco made by or for him, or sold or
offered for sale by or for him, or any
person who shall remove such label
so affixed from any such package,
shall, on conviction, be fined $50 for
each package in respect to which such
offence shall be committed.
Whenever any manufacturer of to-
bacco, snuff, or cigars, sells, or re-
moves for sale or consumption, any
tobacco, snuff, or cigars, upon which
tax is required to be paid by stamps,
without the use of the proper stamps,
it shall he the duty of the Commits
sioncr of Internal Revenue, within a
perio,. of not more than two years af-
ter such sale or removal, upon salts
factory proof, to estimate the amount
of tax which has been omitted to be
paid, and to make All assessment
therefor, and certify the same to the
collector. The tax so assessed shall
be in addition to the penalties i'm
posed by law for such sales or re-
ineval: Provided, however, That no
such assessment shall be made until
and after notice to the manufacturer
of the alleged sale and removal to
show cause against said assessment
and the Commissioner OF Internal
Revenue shall, upon full hearing Of
all the evidence, determine what as
sessmsnt, If any, should be made.
That section 1877 be, and the same
is hereby, amended by adding thereto
the following words: provided, That
scraps, cuttings. sud clippings of to-
bacco imported from any foreign
country may, after the proper custom
duty has been paid thereon, be with
drawn in bnlk without the payment Of
the internal revenue tax, and trans
ferred as material directly to tho fac
tory of manufacturer of tobacco or
snuff. or OF u cigar manufacturer, un-
der such restrictions and regulations
as shall be prescribed by the Com
missioner of Internal Revenue and ap-
proved by the Secretary of tho Treas
ury."
Every petldler Of tobacco shall OBJ
tain certificate from the oolleSsor of
his collection district, who is hereby
authorised and directed to issue tho
same. giving the namc of the peGldler,
his residence, the class of his special
tax stamp, and the fact of his having
filed the required bond ; and shall, on
demand Of any officer of internal reye-
nne, produce and exhibit said certifi-
cate and his special tax stamp, and
unless he shall do so may be deemed
not to have paid the special tax ner
otherwise to have complied with the
law. Aud whenever any peddlers re-
fuses to exhibit his SPECIAL tax stamp
and certificate, or either Of them, as
aforesaid, on demand Of any officer of
internal revenue, said officer may seize
the horse or mule. wagon and contents
or pack, bundle, or basket, of any