Year: 1864

wares, and merchandise consigned to oucton


or commission merchants for sale. or plaeod


on shpboard to be removed from the i'nitsS


States, or when consigned to other Than


agents having charge of the business of smell


manufacturer or producer, nor when used or


consumed by the manufacturer. producer,
or agent thereof.


See. 81 An96e IL further enacted, Iba,
any person, firm, company or corporation


who shall now be engaged in the manufae.
ture of tobacco, snuff, or cigars, or who shall


hereafter commence or engage in such man.


ufacture, before commencing, or, if already
commenced, before continuing, such manu-.
facture for which they may be liable to be,
assessed under the provisions of law, shall,
in addition to compliance with all other
provisions Of law, furnish to the assessor or,
assistant assessor statement, subscribed
under oath or affirmation, accurately setting:
for[th] the place, and if in city, the street
and number Of the street where the manu-.
featuring is, or is to be, carried on, the name
and description of the manufactured article,
the proposed market for the same, whether
foreign or domestic, and if the same shslE
be manufactured for or to be sold and deliv.
cred to any other person or party, the name
and residence and business or occupation Of
the person or party for whom the said arti-
Gle is to be manufactured or delivered, and
generally the kind and quality manufactured
or proposed to be manufactured and shall,
within the time above mentioned, apply to
and obtain from the assessor or assistant
assessor of the district in which said man.
ulacture is carried on, or proposed to be
carried on, in addition to the license required
by existing laws, permit in writing, to be
signed by said assessor or assistant assessor
in such form as shall be prescribed by the
Commissioner Of Internal Revenue, which
permit shall he kept by such manufacturer
suspended in some open and conspicuous


place in the principal room in which such
manufacturing is so carried on. And such
manufacturer shall also give notice to the
assessor lori assistant assessor, in writing,
of any and every change or removal made,
accurately setting forth, as hereinbefore
mentioned. the Place where the said manu.
iacturc is to be carried on; and whenever
such change or removal takes place, before
it shall be lawful TO commence such manu.
iaCture, new lermit in writing shall be
applied for and obtained in manner atore.
said And the assistant assessor Of the
proper assessment district shall he entitled
to demand and receive from such manutlc-
turer for each permit so granted the sum Of
twenty-five cents. And if any person or
agent Of any firm, company, or corporation
shall manufacture for sale tobacco. snuff, or
cigars Of any description without first oh.
tanning the permit herein required, such
person or agent shall be subject, upon con
viction thereof, to penalty Of three hundred
dollars and in addition thereto shall be liable
to imprisonment fer term not exceeding
one year, at the discretion of the court.


See. SO. And be IL further enacted, That
it shall be the duty Of the assistant asses
sor Of each district to keep record in
book or books, to be provided for the pur-
pose, to be open to the inspection of any
person upon reasonable request, in which
shall be arranged alphabetically the name
Of any and every person. firm, company, or
corporation who may he engaged ip the
manufacture Of tobacco, snuff, or cigars
within his district 10 whom a permit has
been issued, together with the place where
such manufacture is carried on and place
of residence Of the person or peuons cR-
gagged therein; copy Of which record shall
be, by said assistant assessor, forwarded to
the assessor OF the district, who shall pre-
serve the same in his Office.


Sec. 80. And be IL further enacted, That
in all cases where tobacco, snuff, OF cgars,
Of any description, are manufactured, in
whole or in part upon commission or shares,
or where the material from which my such
articles are made, or are to be made, is fur
nished by one party and manufactured by
another, or where the material is furnished
or sold by one party with an understanding
or contract with another that the manuiac
tured article is to be received in payment
therefor or any part thereof, the duty tr
tax imposed by law thereon, when paid by
the manufacturer, may be collected at the
time, or at any time subsequently, of the
party for whom the same was made. or to
whom the same was delivered, as aforesaid.
And in case Of any fraud OF collusiOn by
which the Government shall be defrauded,
or attempted to be defrauded, by q party
who furnishes the material and the manu-
facturcr Of any Of the articles aforesaid,
such material shall be liable to forfeiture,
and such articles shall be liable to be as
sessod the highest rates Of duty imposed
by law upon any article belonging to is
grade or class.