Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1890-09-30

cigarettes. including wrappers, shall be
subject to the same duties as are herein
imposed upon cigars. (s2.N per pound
| and % per cent?
SCHEDULE N-INTEBNAL BEvFNUE.
Section 2G That on and sftcr the ist day OF
Nav 1891 all special taxes imposed ny the laws
now In force upon dealers in leat tobacco Irlai
dealers i'm Leaf tobacco dealers in tobacco man
ufacturers OF tObscco, manufacturers OF cigars
| ana pedGlers OF tobacco are hereby repeaie1.
Fyery such dealer in leaf tobacco, retail u-aier
! in leaf tobacco. manufacturer, aul peuuioI
shall, however, register with the collector o. mo
district his name or style pace 0, ti,c,
| trade or business. and the place whtre suCh
trade or business l. 20 he carried on, the same as
| though the tax had not been Repealed anu
| failure % register As herein required shaii SUI
| feet such person TO n penalty OF 80.
! section u. That all provisions OF the statuNs
/ imposing restrictions Of any KIND WHATS Ger
upon farmers ana growers OF Tobacco IN Iesat1
10 the sale Of their leaf tobacco ana the Aceplns
| nj books and the registration and report OF iheir
| sales Of leaf tobacco. or imposing any TAX on
| account Of such sales are htr 'Dy repeater
Provided however. That 10 shGll 10 the Guty OF
| every farmer or planter IrJiuclng anu aolllns
! Ieaf :ons.e., on demand OF any internal-revenue
/ oucer or other authorized agent OF The treasury
| Department. 20 furnish said OMcer OF bgeht u
| true and complete statement, verified ~ oath,
! OF all lis sales OF Leaf tobacco, tho NUMBER 0,
| hOgsheads, cases, or pounds, with the name anu
| residence in each instance OF the person 10
whom sold, and the place TO which IL Is shlppeu'
| And every farmer or planter VINO Nlluily To-
| fuses - furnish such information, or VINO Know
| ingly makes false statements a. 70 any VI
| the facts aforesaid shall be guilty OF mlsuc-
meauor, aud shall be liable TO u penalty mol eA-
section 3. That section 1891, United states
| Revised statutes, be, and the same u hefouf'
amended by striking out al after the sall mum
| Der and substituting therefor tho iOIowlhg
| uencing, or Il he has already commenced, be-
| fore continuing TO ped1ie tobacco. shGu HiIni9h
| 10 the collector of his disric' statement nc
curatoly settiug fortA the place Of his residence
| and II In a tify the street and number OF lue
street where he resides the state or states
| through which he proposes 10 uaVcl' hs"'
| whether he proposes 10 sell his own man ulsl-
| lures or the manufactures OF Others, ana II ne
| sells for other parties the person Tor Whom hs
| sells. lie shall also give bona IN ne sum u
81 900 10 10 approved by the collector OF me us
| trlrt CONDITIONED That he shall not engage IN any
| atfemut by himself or by cOliusi0n win
| others, TO defraud the Government OF any
| tax On tobacco, snu1, or cigars that ne snai
neither sell Oi1er Tor sale any tOnhcco' rniI'
| or cigars. except in original and full packages,
| as the law requires the same 70 be put up an
| prepared by the manufacturer for sale, or Tor
| removal for sale or consumption, ana eAceps
| such packages Of tobacco, snuh, hud cigars as
| hear the manufacturers label or caution notice,
| and his legal marks and brands, and genuine
| internal-reyen stamps which nave mover
| before been used" ,,,,e
| as amended by section - Of the act Of March /.
1879. be, and the same 10 hereby, ainended ny
! striking out all Of said section and by subsii-
| tuting M lieu thereof the following:
| - Every pcC1ier Of tobacco shall Obtain GER
| uhcafe from the collector Of his collection dis
| trici, who is hereby authorized ana directed 70
! issue the same, giving he name oil the pedll, r,
his residence AMI the fact 81 bis having fied me
required bond, and shall, on demand OF any OF
| f-er Of internal revenue, produce ana e1hlbl'
| his certificate. And whenever any pr1dler re-
fuses TO exhibit his certlfcaie "a aforesaid on
demand OF any oncer Of internal revenue sali
| officer may seize the horse or mule. wagon, ana
| contents, or pack, bundle. or basket II any per-
son 50 refusing; aud tho collector Oh tie distflc,
| in which tho seizure occurs may, on ten days
| notice, publish in any newspaper IN the dis
| trci, or served personally on the pedoier' or az
| his dWelng-hOu-c, require such peuufct 10
| show cause, II any he has. why the horses or
| mules, wagons, and contents, PACK, bunule' OF
| basket 80 seized shall not be forfeited. In case
no sunicient cause 1. shown proceedings Tor the
forfeiture Of the property seized shall De taken
| under the general provisions OF the ihlefhal
revenue laws relating 70 forfeiture Any inter,
nal revenue agent may demand production OF
| and inspect the collectors certificate Tor ped
dlers. and refusal or failure 70 produce tho same
| when so demanded shall subject the party
| guilty thereof to fine Of not more thAh how ahu
| t. imprisonment for not more than twelve
| months" ~.
Section 30. That on and after the LIST day OF
| January, 1891, the Internal iaxes on smoking
ana manufactured tobacco shall be SIX cents per
| pound and on snuff six cents per pound. NOW
Section 81. That section 1858 Of the Revised
! statutes be, and tho same Is hereby, amended
| hy striking out al after sald hummer anu SUI
| sttuting the fOllOHng:
| "No manufactured tobacco shall be sold or
| off-red TOR sale unless put up IN PACKAGES ana
| stamped A. prescribed in this chapter. except 81
| retail by retail dealers from the packages au-
| tboizsd by section 1862 II the Revised statutes
! aud every person who sells or offers Tor SAFE
any snuff or any Kind OF msnufactured tobacco
| not so put up in packages and amped SHAH 10
| nned not more ihnn 5000 and imprisoned not
more than two years.
| Sta ltes, as amended by section 10 Of the act oil
! March /, 1879, be, and the same hereby is,
| amended 10 road as follows:
| "All cigars snail be packed In boxes not be-
fore used for that purpose, containing respect
lively p. 30. 100, sOJ. 30 or 5OJ cigars eaeh frO-
| yided however, that manufactures OF cigars
| shall be permitted 10 pack IN boxes not before
| used FOR that purpose cigars not to exceed thir-
| teen nor loss than twelve IN number, TO De used
| as sample boxes: and any person who sells or
offers Tor SAFE or delivers, or offers 70 deliver,
| any cigars Ia any other form than in new boxes
| a. above described, or who PACKS IN
any box any cigars In excess OF or less
| than the number provided by law 10 be
MT in each box respectively, or who
| falsely brauis any box. or ankles stamp
on any box GenOting less amount OF tax thsn
that required by law, shall De fined for each OF
| fence not more than 81 ,0Ol ami DO Imprisoned
| moi more than two years: provided that nothing
| IN this section sn all be construed as preventing
the sale Of cigars AZ retail by retail dealers VINO
| have paid th3 special tax as sucn from DON
| hacked, stamped, AMI BRANDED IN the manner
| prescribed by law: and provided further, that
every manufacturer Of cigarettes SHAH put up
| AL sue cigarettes that he manufactures or has
manufactured for him, and sells or removes for
consumption or use. ia packages or par
GELS containing 10. 20. 80, or 100 cigarettes
each, and shall securely ef1x 10 each Of said
| packages or parcels suitable stamp denOting
the tax thereon, and shall properly cancel the
same prior 10 such sale or removal Tor con-
sumption or use, under such regulations as
the Commissioner OF Internal Revenue ehall pre-
scribe and all cigarettes imported from for
eign county shall DO packed, stamped. and the
stamps cancelled In Ike manner, In addition 70
the import stamp indicating inspection OF the
custom-house before they are Withdrawn there
from.
Statutes. as amended by section OF the act Of
June 9. 1850. be, and the same hereby Il, amend.
ed by striking out all after the number and III
seriing In lieu thereof tue following:
Every collector shall keep record. IN book
or books provided for that purpose, 20 DO open
20 the inspection Of only the proper officers VI
internal revenue, including deputy collectors
and iniernal-reve nue. agents, Of the name aud
residence Of every person engaged ia the manu-
fscture Of tobacco or snun In his district, the
place where such manufacture Is carried on,
and The number OF the mandatory; and he
shall enter In said record, under The name Of
each manufacturer. "a copy of every Inventory
| required by law 10 be- made by such manu-
facturer. and an abstract OF his monthly re-
turns; and he shall cause the several manu-
| factories OF tobacco or sum Ia his dis
trct ~ be numbered consecufiyely, which num-
| bers shall not be thereafter changed except for
reasons satisfactory 10 himself AMI approved by
| the Commissioner OF Internal Revenue.
Section ST. That section 1889 OF SAID Revised
Statutes, a. amended BY section i6 Of the act Of
March !. 1917. DO amended and re-enacted 80 as
| 10 no a rs follows;
"Ryery collector shall keep record, In book
provided for thai purpose. 10 DO open 10 the in-
| spection OF only the proper officers Of internal
| revenue, including deputy collectors and IN
| ternal-revenue agents, OF the name and rosi-
dencs OF every person engaged IA the manufac-
| turs Of cigars IN hts district the place where
such manufacture Is carried on, and the number
Of the manufsctory aud no shall enter In said
| record, under the name OF each manufacturer,
| an abstract OF his inventory aud monthly re-
turns: and he shall cause the several msnufsc-
turers Of cigars In bis district 70 DO numbered