The Camden chronicle. (Camden, Tenn.) 1890-current, 1903-08-28

Revenue has issued the following /
circular 10 internal revenue Officers
dated at Washington July II, 1903.
Especial attention ls hereby called 10
tive provisions o. sections 1860 $500 3354 /
nd3l04, United States Revised Statutes,
which are as follows:
SECTION s3G9. as amended hy section 81 act
Of October 1870 reg stlts,, 5j1l, No mauulde
tutd tobacco shall De sold on offered for sale
unless put up iu packages and stamped as pre-.
scrbeb IN this chapter except 20 retail by retail
dealers from the packages authorized Dog section
$500 u the Revised statutes, and every person |
who sells or offers for sale any SNUFF on any Kind /
OF manufactured tobacco not so put mp 10 pack /
ages and stamped shall be fined not less than +
$500 nor more Cham 60, 900, and imprisoned not /
less than SIX months nor more than two years /
/ sFo 1906. Every person who purchases, or
receives for sale, any manufactured tobacco or
/ snuff which has moi been branded on stamped |
according to law, shall be liable 20 penalty OF
4 $50 for each oiieuse.
/ SIC. 1874, among other things, provides THAI,
/ "eyery person who uses sells, on Oleis
/ for sale, or has In possession any man
uiacturcd tobacco, or snuff, without the proper
stamps for the amount Of the tax thereon being
affixed and cancelled. shall for each Of
Tense, respectively, be fined not less than 81 800
nor more than 81, moo and be imprisoned notices.
/ than six months nor more than two years.
SEC. 3i0l, Every person who purchases or re-
ceiyes for sale any cigars which have not been
branded or stamped according 10 law, shall be
liable to a penalty Of $50 for each such offense.
The language of these sections of the
REVISED Statutes is so plain as to hardly
require explanation. Literally constru-
ed, they permit the sale Of manufactured
tobacco, snuff, cigars, and cigarettes by
retail dealers from the original manuiae-
, turer's stamped packages only, and re-
quire that these products must remain in
such original stamped packages at all
times until sold and delivered to custom
toners.
Manufactured tobacco, snuff, cigars,
and cigarettes found on themarket out
side of the manufacturers packages in
: which they were originally packed are
, subject to seizure and forfeiture and the
2 person in whose possession the same are
3 found is liable to prosecution and on con-
victions to heavy fines and Imprisonment
From information that reached this
Office, it appears that the law and regu-
lations relating to sales by iobbers and
other dealers in manufactured tobacco,
q snuff, and cigars are quite generally dis
: regarded and ignored, and that these ar
ticles are being exposed for sale outside
:. the original package unprotected by the
> tax-paid stamps, 1t is the purpose OF
D this circular to give notice to all concern
ed that these Irregularities and violations
I must cease or those guilty OF them must
suffer the consequences.
o The regulations have been modified
+ from time to time in the interest of retail
it and wholesale dealers in manufactured
+ tobacco, every advantage warranted by
IS law being given them. To accommodate
8 small dealers, manufacturers have beer
authorized to put up any sized packages
permitted by the statutes, so that no rea
son exists for theeXposure of such articles
outside the stamped packages.
One dealer in manufactured tobacco il
- not privileged to take from a manufactur
er's package portion of the contents anC
) deliver the same unaccompanied by tn,
70 tax-paid stamp to another dealer for re
sale neither can dealer lawfully receive
% or have in his possession Manufactured
tobacco, snuff, cigars or cigarettes remov
70 ed from the original stamped packages
Such unstamped articles exposed 70
n sale or exhibited in show windows, shoy
l. cases, glass jars, or otherwise by dealers
wholesale or retail, are forfeitable ant
e. must be seized.
a Owing to the existing misunderstood
ing on the part Of dealers in manuac
7t tured tobacco as to the requirement
"a Of the law, immediate steps will not b
"a taken to enforce the same, but an oppor
!, tunity will be afforded such dealers t
remedy existing evils and to get thei
stock of manufactured tobacco, snuff, CT
gars, and cigarettes in condition to full
comply with the law and regulations.
as Therefore, notice is hereby given the
IL any of such articles found on the marke
IN exposed for sale outside of the origini
id manufactured stamped packages on an
is after November |, 1903, will be seize
i'll and sold pursuant to law, and such flu
It's Their action win be taken as the law r,
70 quires or the circumstances may demand
ae Internal.revenue officers are directed
- give this notice the widest possible puI
:, licity in order that the necessity of sci
ures and prosecutions may be reduced