Daily Kennebec journal., 1919-12-15
ACTUAL INVENTORIES
Must BE Made as Required by Law
by Tobacco Manufacturers on Jan.
I, 1890, According to Internal Rev.
enue Instructions

Must BE Made as Required by Law
by Tobacco Manufacturers on Jan.
I, 1890, According to Internal Rev.
. enue Instructions
Actual and accurate inventories as
required by Law must be made by
manufacturers Of tobacco, snuf, ci-
gars and cigarette on the first day
Of next January. according to in
structions received Saturday by Hon.
Leon o. Tebbetts, the collector of in
ternal revenue for the District of
Maine, from Hon. Daniel c. Roper,
the commissioner of internal revenue
at Washington.
The inventory must be made be-
fore the commencement Of business
on the date specified. After it Is
completed the correct totals should
be Immediately entered on the
blank form which will be furnished
to each manufacturer by the collect
Of of the district in which his factory
is located.
The tobacco Of each different class
should be weighed separately. The
inventory must cover unstemmed to-
bacco authorized by the commission
er of Internal revenue to be stored
of the bonded factory premises.
All stamped, as well as unstamped'
manufactured plug. twist, fine cut
and smoking tobacco. snuff, cigars
and cigarettes of the several classes
,must be separately weighed or count
ed, as the case may be. An accurate
inventory Of attached and unattach'
ed stamps must also be made.
All tobacco material in the factory
should be segregated according te
the classification provided in the pre-
scribed inventory form.
Tobacco dust, siftingA sweep1ugs
and waste shall be inventoried By
cigar manufacturers under the head
Of waste" only. and by quaso manu-.
facturers Of tobacco under separate
heads, each properly described.
The weight and marks OF each un.
opened hogshead,, case or bale OF
other packageAof tobacco. and all
broken packages Of tobacco and
loose tobacco within the factory and
inventoried by the manufacturer
should be listed and each item should
be sufficiently described to aid the
deputy collector in verifying the in
ventory. Such list should be made on
the back Of the inventory form or on
separate sheets Of the same size at
tached thereto and should include all
unstemmed leaf tobacco stored ofl
the bond factory premiseA
An accurate record Of the quantity
Of tobacco Of each class used during
the period from the date Of inven.
tory to the date Of the visit Of the
deputy should be kept for the pur.
pose Of enabling him to arrive at the
actual quantity Of tobacco OF each
class which was on hand on the In
ventory date.
Each inventory shah be verified BY
deputy collector ae the earliest
practicable date after January flrst
next. Every available deputy should
be assigned to the work and advised
to visit the various factories in such
order as will enable him to cover
those assigned to him in the shortest
possible time. and should be given
any Information as to location, etc.
calculated to assist him in doine
80. Each deputy should be directed
in determining the correctness OF the
figures shown IN the inventory, tc
take into account the quantity Of to-
bacco Of each different kind sold and
used on the one hand and purchaser
on the other hand between the time
Of his visit and the taking Of the in
ventory.