Fergus County argus. [volume] (Lewistown, Mont.) 1886-1946, 1903-09-09

What Uncle Sam Requires Retail
Dealers to Live Up to.

interest," 10 Ollr local VINO
handle cigars. tobacco and other kin
drod merchandise, On which n revenue
is placed. Thr ciruclar includes the
VERY latest interpretations of the law
relative ~ th, handling of such com
mOditics.
To all Internal Revenue Officers and
Others Concerned:
Washington July ~, l902-Espoc-
lad attention is hereby called to the
provisions of sections 1868, 1896, D.
a7G and 3iuI. United States Revised
statutes, which are rs follows.
Section 1868, as amended 10y Soc
ton 81, act of October J., 1890 l-G
Stats, 500. No manufactured tobac;
60 shall be- sold or offered for sale I'M
less put mp in packages and stamped
as prescribed in this chapter except at
retail by retail dealers from the pack
ages authorized by section thirty.thrCc
hundred and siXty-twO of the ltcyis-
ed Statutes; and every person who
soils or offers for sale any SNUFF or
am kind of manufactured tobacco not
So put up in packages and stamped
shall be- fined not less than five hun
bred nor more than five thousand dol.
lars, and imprisoned not less than six
months nor moro than two years.
See. 1896. Every person who pur-
rhascs or receives for sale, any mal-
ulacturcd tobacco or snuff which has
been branded or stamped according
to law. shall be- liable a. 4 penalty ri
fifty dollars for each Oifonsc.
Sec. 1914, among other things, pro
vides that every person who '
uses. sells, or offers for sale. or has
inpossession y any manufactured
tobacco. or snuff. without proper
stamps for the amount OF the tax
thereon being affixed and cancelled
? . shall for each such oifense. re-
spcctivcly. be fined not less than one
! thousand dollars nor more than five
thousand dollars and be imprisoned
not less than six months nor more
than two years
See. 3i0i. Every person who pur'
chases or receives lOr sale any cigars
which have not been branded or
stamped according to law. shall be
liable to a penalty of fifty dollars for
each such offense.
The language of these sections OF
the Revised Statutes is so plain as 10
hardly require explanation. Literally
construed. they permit the sale OF
manufactured tobacco. snuff, cigars
and cigarettes by retail dealers from
the original manufacturers stamped
packages only. and require that these
products must remain IN such orlgi
nal stamped packages at all times I'M.
Ill sold and delivered to customers.
Manufactured tobacco, SNUFF, cigars
and cigarettes found on the market
outside of the manufacturers pack.
ages in which they were originally
packed are subject To seizure and for
feiiure and the person in whose pos
session the same are found is liable
To prosecution and Of conviction 10 1
heavy fine and Imprisonment.
From information that has reached
this Office. il appears that the law
and regulations relating to sales by
iobbars and other dealers In manufac
turcd tobacco. snuff, and cigars arr
quite generally disregarded and ignor
ed. and that these articles are beini
exposed for sale outside the origina
package unprotected by the taX-pai'
stamps. 1t is the purpose OF this cir
cular TO give notice to all concerne,
that these irregularities and violation.
must cease or those guilty of then
must suffer the consequences.
The regulations have been modiiie,
from time to time in the interest OF re
tail and wholesale dealers in manufaC
turcd tobacco. ever" advantage wal
ranted by law being given them. T
accommodate small dealers. manufaC
turcrs have been authorized to put u
/. any sized packages permitted by tn
statutes. so that no reason exists 10
!, the exposure of such articles Outsid
, the stamped packages.
one dealer in manufactured tobat
60 is not privileged to take from
5 manufacturers package a portion G
, the contents and deliver the same III
. accompanied by the taX-pald STAN
10 To another dealer for resale; neithe
l can a dealer lawfully receive or hay
4 in his possession manufactured toba'
p co snuff. cigars or cigarettes remo'
ed from the original stamped paCl
gges. Such unstamped articles expo
ed for sale or exhibited in show vii
n dnws, show cases. glass jars. Oh OF
o erwise by dealers. wholesale or retail
are forfeitable and must be seized.
Owing To the existing misunde
n standing on the part of dealers
manufactured tobacco as TO the +
n uuirements of the law. immediat
steps will not be taken to strictly el
n force the same, but an %opportunii
g will be afforded such dealers to rel
edy existing evils and to get the
. stock of manufactured tobacco, snui
cigars and cigarettes in condition
o rully comply with the law and regnl
tiOns.
u Therefore. notice is hereby give
that any Of such manufactured al
- Giles found ON the market exposed Il
= sale outside of the original manula
: turcd stamped packages ON and aft,
November /, 1903, will be seized al
sold pursuant to law, and such furth,
action will be taken as the law I
quircs or the circumstances may d
mant.
internal revenue officers are diroC
ed 10 Civ this notice the widest po
slblc publicity in order that the ne
=. osslty tor seizures ana prosecution
, may be- reduced Ia Il minimum.
When. on or after November !, 1870
: manufactured tobacco. snuff, cigars
:, cigarettes are found on the market I,
sale outside of the original package
: the same will he seized 10y the prop
collector. and the facts reported
this office and 10 the United Stat
district attorney. with recommend
ton for such action as may be deer
"a "a requisite.
" ROBT. WILLIAMS. JR,,
- Acting Commissioner.