Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-10-23

| ness II is TO sell lear TOBACCO IN qudhSitiN'
less than a hogshead, case, or pale; ol
who sells directly TO consumers, or 70
persons other than duly registered dealers
| in leaf tobacco, or duly registered manu-
| facturers of tobacco snuff, or cigars, OF
TO persons who purchased in packages fol
| export: and all tobacco so sold by such
| persons shall be regarded as manutac-
| tured tobacco, and such manufactured TO-
| bacco shall be put up and prepared by
| such manufacturer in such packages only
| as the Commissioner of Internal Revenue
| with the approval Of the Secretary Oh the
| Treasury, shall prescribe
FARMERS SELLING LEAF TOBACCO.
"2. 1t is provided by the last section
above quoted that farmers and growers
| Of tobacco who sell leaf tobacco of their
! own growth and raising shall not be re-
garded as manufacturers of tobacco
And such persons selling leaf tobacco OF
| their own growth and raising are required
| to sell the same in its natural condition
| in which il was cured on the farm. And
| IL such tobacco is prepared in any man.
ner indicated in section l of this state
ment the same will be regarded as man
ufactured tobacco, and such farmer or
| grower will be required to qualify as q
manufacturer of tobacco, and properly
| pack label and stamp all to-
| bacco so prepared and removed from the
place of manufacture for consumption or
| sale.
"3. Every tobacco manufacturer before
commencing business. is required to fur
nish his collector with a statement on
Form SO, in duplicate, subscribed under
oath, describing the place where the man
ufacture is capied on.
VI. Every tobacco manufactures, before
commencing business, is required to nle
a bond with his collector on Form 40.
The penal sum of this bond is to be fixed
by the collector of the district according
to the quantum of business proposed TO
be done by the manufacturer Such penal
sum will not be less than 5000 nor more
than $4,000.
20. Every person or firm before COM
mencing business as q manufacturer Of
tobacco or snuff, or If already commenced
before continuing business, is required to
make a sworn return on Form IL to the
collector of the district, and pay special
tax according to the quantum of business
done during the preceding fiscal year. And
on the 1st day of July in each year there
after ne will be required to make return
on such form and to pay special tax.
&c. Upon receiving the sworn statement
on Form IL and payment of tax, the coll
ector will issue a special-taX stamp 10
special tax has been paid. This special-tax
stamp, must be at all times posted
or conspicuously displayed in the manu-
factory
~. Every manufacturer of tobacco be-
fore commencing business is required TO
obtain from the Collector of his district
certificate QForm AID setting forth the
kind and number of machines. presses,
snuff mills hand mills, and other mills
and machines enumerated In his duplicate
statements; and this certificate is re-
quired also to be posted in a conspicuous
place within his mandatory. CSection
1855. Revised Statutes, as amended by act
of March !, 1879
IS. Every manufacturer OF tobacco and
snuff is required to place and keep on the
side or end of the building where his
business is carried on, so that it can be
distinctly seen, a sign with letters there
on not less than inches in length, paint
ed in oil colors or gilded giving his full
name and business. (Section 1856, Re
vised Statutes)
"The above requirements are made OBJ
ligatory upon every manufacturer of to-
bacco or snuff, and are indispensable in
order to qualify any person TO commence,
or, II commenced, 10 continue the BUSH
ness legally.
INVENTORY OF STOCK.
80. Every manufacturer Of tobacco or
snuff. on commencing business, and upon
the LIST day OF January of every succeed
ing year, and on closing business, is re-
Quired 'to render TO the Collector. on
Form GOA, a true and correct inventory
OF all the stock he has on hand including
and partly manufactured |
goods, and materials of every description |
used in the manufacture OF tobacco or
snuff. Section 1883, Revised Statutes)
10. Every manufacturer of tobacco is |
required 10 keep a book or books Norm |
10, and 10 enter therein daily an accu- I
rate account of all the material pur- |
chased or received into his factory, and /
OF the tobacco manufactured, sold, con- |
sumed. or removed for consumption, or !
sale, or removed from the place Of manu- /
facture In bond, and of all material OF /
every description sold, consumed. or re- |
(Sectlon 1868, Revised Statutes.)
I'll. Every manufacturer of tobacco or
'nuff is required TO furnish TO the col
ector Il true and complete abstract from
his book or books on or before the 10th
10y Of each month (Form 62), verifying
he same by his oath, giving all purchases,
sales. and removals made during the
month next preceding. (section 1858, re-
vised StatutesD
'12. Every manufactures of tobacco or
nun. before changing the location OF his
actory, will be required 20 furnish 10 his
collector a new statement, file a new
,ond, have his special-tax stamp regis
cred. obtain a new certificate from his
and file closing inventory. In
'ase. however no change In the penal
sum OF the bond is made necessary. and
Inc sureties upon the manufacturers
bond already given are deemed TO be
good and ample. aud the makers endorse
ipon the bond their assent to the removal
ana their Willingness to be bound In the
new location, az II no change thereof had /
been made. the Collector may allow tina