Evening star., 1952-12-09
GOVERNMENT OF THE DISTRICT
OF COLUMBIA, EXECUTIVE OF.

OF COLUMBIA, EXECUTIVE OF.
FICES. WASHINGTON 4, D. c.,
November 25, 1952.-ORDERED:
That the Regulations adopted by the
Board of Commissioners for the
District of Columbia on the 18th
day of July 1949, under authority
OF the District of Columbia
Cigarette Tax Act (TITLE VI of the
District of Columbia Revenue Act
of 1949, Public Law 76. s1st
Congress. approved May 27, 1949)
are. hereby amended as follows:
Section 8 (b1 is hereby amended
AFFixTURE BY ~ Retail EftlEI' AND M
VENDING MACHINE LICENSEES:
Licensees are forbidden to sell
cigarettes in the District to con-
sumers unless the tax has been paid
p Sn the tbsaee eyaneaS sSd sad the he
imprints on the original packages
containing such cigarettes. Each
retail licensee and each vending
machine licensee in the District
shall. within forty-eight hours after
of cigarettes (exclusive of Sundays
and Legal Holidays. and in any
event prior to the sale or delivery
Of such cigaretteS to consumers,
affix the necessary cigarette tax
stamp to S each .l sufh ouaa1 paSsa1ge ..;d 1f
stamps in the manner prescribed in
these regulations. Damaged or un-
salable cigarettes delivered to any
retail or vending machine. HcenSee,
which SAID License nss intends attends, to re- !;
be Immediately removed from the
stock held for sale, and shall be
placed apart from such stock pend
Ing return of such damaged or un-
salahle cigarettes, unstamped, to the
supplier. thereof. New Sections 10,
II, and Il are hereby included in
as follows; Section 70; RECORDS:
ca Whenever any ieensee shall
obtain any cigarettes, he. shall, at
the time Of .ta the delivery to Phi him .Si OF
supplier thereof an invoice, bill OF
lading, bill of sale. or other doc.
umentary evidence of transfer of
such cigarettes from the supplier
to said licensee. Such document
name and address Of the supplieT'
the quantity of cigarettes supplied,
and the name of the icensee. to
whom such cigarettes are supplied:
(b) Each Wholesale licensee shall
keep complete and accurate TecoF6Ss t6s s
licensee In. any manner, and the
quantity of cigarettes disposed OF
by the licensee in any manner, and
shall keep all invoices, bills OF lad
Ing, sales records. bills OF Sales and
other pertinent documents relating
cigarettes, or, If the licensee shall
not be able to retain the originals
of such papers. then he shall retain
copies thereof. Such records and
papers shall be preserved by the
three years after the lieensee shall
have made or received the same,
and the licensee shall permit the
Collector to inspect such recoTqs
and Spspers at al times during the
Each retail hcensee and vending
voices, bills of lading. bills of sale
ana other pertinent papers relating
to cigar,etteS procured by, the he
iicenSee shall not be. able to retain
the originals of such papers, then
he shall keep copies thereof. Such
invoices, bills of lading, bills OF
sale. and other papers, or copies OF
such documents, shall be preserved
BY the licensee for a a period .;I a.pd Of at at
iicensee shall have made or re-
ceived the same. and the hcensee
shall permit the Collector to Inspect
such records and papers at all times
during the licensees usual business
hours. Section IL: INSPECTION
BY THE COLLECTOR: Each whole;
sale licensee. retail licensee. and
vending machine licensee, shall at
all times during the usual business
hours of the day permit the Collee-
tor to inspect the. licensees stock
of cigarettes at all places OF bust.
ness operated by such licensee and
at any other place where such 4Sa
licensee shall keep cigaretteS IN the
District of Columbia. Section X;
PENALTIES: Any licensee. who snail
violate any of these regulations, or
any Of the provisions Of the pistrict
of Columbia Cigarette Tax Act, snail
be punished BY a fine Of not more ore
than $1,000 OF by Imprisonment
for not longer than one year. OF
BY both such fine and imprison-
ment, in the discretion Of the
Court, as provided by. Sec. Oil OF
the District of Columbia Ctgarette
TAX Act. The foregoing amendments
to the District Of Columbia ClgaT-
cite Tax Regulations to become Ell
poNoHUE, B. L. ROBINSON. R. F.
CAVALIER. Commissioners D. c.