The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1905-03-25
THE LAW M REGARD TO CIGAR
BOXES,
Dealers Must Not Give Them Away
After May 1.

The Hagerstown md. Herald and Torch
Light says: Hagerstown dealers in cigars
have been notified during the past few days
that on and after May lst they will not be
permitted to give away or sell empty cigar
boxes. The latter, while usually regarded as
inoffensive things which the average merchant
is glad to give away in order to get rid of
them, have been causing the revenue authori-
ties no end of trouble in the large cities and
those sections where cigars are manufactured
on a more extensive scale than in Washington
county.
In those parts where tobacco is grown on an
extensive scale there are many small manu-
facturers of cigars. These small manufactur-
ers are the ones who have been causing the
trouble 1t is alleged they frequently make
cheap cigars and place them in empty boxes
that had contained high priced cigars.
Through INSCRIPTIONS dealers it is an easy
matter to get the cigars on the market. Not
only is the Government cheated in this way,
but the manufacturers of high grade cigars
suffer.
1t has been suggested that the only way in
which dealers will be able to protect them
selves will be to destroy the boxes the moment
the last cigar is removed. Otherwise the box
might accidentally fall into the hands of an
| other party. Under the law both parties
would be liable. The law, in part, follows:
Whenever any persons sells, gives, pur-
chases or receives any box branded or
| marked in any way so as to show that the
contents, or intended contents thereof have
been duly inspected, or that the tax thereon
has been complied with, whether such
branding otherwise without authority OF law,
said box $50 being empty he shall
be liable to penalty Of not less than fifty nor
more than five hundred dollars. And every
1 L., .,-nAuaaS
apy box - branded or marked as above
described, or #-z brands or marks the
same, as hereinbefore recited, shall be liable
| to penalty as before provided in this section.
| Aud every person who violates the foregoing
1 provisions of this section, with intent TO de.
| fraud the revenue, or deiraud any person,
| shalt be liable 20 n fine of not less than one
thousand nor more than Eve thousand dollars
| or 10 imprisonment for not less than SIX
| months nor more than five years, or both, IN
the discretion of the court And sll articles
| sold, given. purchased, received, made, manu-
| fac,ured, produced. branded, stamped, OF
marked iu violation Of the provisions OF tins
section. aud ell their contents shall be for
| feJied to the United States.
Commenting on the above the Commissioner
of Ia.eruAl Revenue says: Il will be observed
that the foregoing provisions OF the Law clearly
| pronounce penalties for the making OF using o.
| any empty cigar box. branded or marked III
/ any way parpoT,iag to show that any PROV
| sioas Of the internal revenue las have been
compiled Sith ia respect TO such box. Ihess
/ punIshmeuts, both corporal and pecnnIary
Fare so severe that the Internal Revenue Com
( missioner has IN the past heSitated TO inyok,
theu for the prevention Of the pnctiee IN the
trade Of making and using dummy eigai
boxes for advertising purposes, practice IN
uocent euoagh ia Itself. and not ordinarily
resulting in any fraud on the revenue. When
howeysr. the empty boxes or rsceg,acles ar'
marked OF branded With factory numbers snt
caution notices, there can b. no doubt as Il
the applicability Of the statute ~ them, ass
Il becomes necessary that all parties interested
both manufacturers and dealers, should b.
informed that the practice of making Sne
using such marked and branded boxes mus
be discontinued OF the consequences suffered
In view Of the fact that the statute IN qars
ton has nol heretofore bceu sppivd IN such
cases, And to the yr~valenee ol The practice o
usAkinr aud using marked and branded smPil
cigar boxes. Is - ls~iaed proper 10 give pnoh'
notice shai the practice must Be- stopped ans
thai afier = reasonable time yiolAiou OF tbs
sfziaic siii be prosecuted.
Aay ssch empty marked and branded ciEa
boxes fnand IN ihe hand. OF dealers oE ans
after Nay /. proNimo. Sili Be seized FOE for
fetiafe and personal proceedings wili also b
taken asdrf The la~ provided ior sneh cases