162 FORTIETH CONGRESS. Szss. H. CH- 186. 1868. Dwters in more than three years. It shall be the duty of any dealer in leaf tobacco leaf tobacco to . . . . makestmmem or material used in manufacturing c1gars, on demand of any officer of under oath on internal revenue authorized by law, to render to such officer a true and d°‘“°”d· correct statement, verified by oath or affirmation, of the quantity and amount of such leaf tobacco or materials sold or delivered to any person
S or plersonséiamed in such demland, and int caismpof refusal for neglect to
. Y * ren er suc statement, or 1 there is cause o e xeve suc s atement to be &°`1f’&c` incorrect or fraudulent, the assessor shall make an examination cf' pep. sons, books, and papers, in the same manner as provided in this act in relation to frauds and evasions. toigyctzgggztfg S1·:0. 87. And be it further enacted, That the commissioner of internal stamps for mx revenue shall cause to be prepared, for payment of the tax upon cigars, on cigars pre- suitable stamps denoting the tax thereon; and all cigars shall be packed P*“'°d· in quantities of twenty-five, fifty, one hundred, two hundred and fifty, and Collectors to five hundred, and all such stamps shall be furnished to collectors requirzilgysgsgegggflps ing the same, who shall, if there be any cigar manufacturers within their cigar manqrm. respective districts, keep on hand at all times a supply equal in amount to g;:¢;;;=:¤d1m· two months’ sales thereof, and shall sell the same only to the cigar- manu facturers who have given bonds and paid the special tax, as required by law, in their districts respectively, and to importers of cigars who are required to.aHix the same to imported cigars in the custody of customs officers and to persons required by law to athx the same to cigars on hand to keep M. on the first day of January, anno Domim eightcen hundred and sixty- count of sms_ nine ; and every collector shall keep an account of the number, amount, and denominate values of the stamps sold by him to each cigar manufac- Duty on im- turer, and to other persons above described: Provided, That from and P°"°d °‘S“’$· after the passage of this act, the duty on all cigars imported into the Eiiiitjacl States from foreign countries shall be two dollars and fifty cents per pound, and twent —five er centum ad valorem. Manufacturers Sec. 88. And be it fini/zerlhnacted, That every manufacturer of cigars
- ffb;1S;*;°e§i’c;‘HX shall securely affix, by pasting on each box containing cigars manufactured
50K_by or for him a label on which shall be printed, together with the manugm, v01_ x,,i_ faetulpergs name, the pumxber of his manufaotory, and the district and State p- 43- in w ic it is situate , these words: Label. "NOTrcm.—Tlie manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned, Penalty for under the penalties of law, not to use this box for cigars again." neglect or Any manufacturer of cigars who shall neglect to aflix such label to any refusal; _ box containing cigars made by or for him, or sold or offered for sale by sug*i;`fR*gi°Y1*¤S or for him, or any person who shall remove any such label, so aiiixed, ’ from any such box, shall, upon conviction thereoiQ be fined fifty dollars for for mm _ each box in respect to which such offence shall be committed. or sollingzggds SHO. 89. And 60 td _)‘im5her· enacted, That all cigars which shall be yyithoub, gm; removed from any maiiufactory or place where cigars are made without the same being packed in boxes as required by this act, or without the proper stamp thereon denoting the tax, or without burning into each box with a branding iron the number of the cigars contained therein, and the nametpf tlhph manufacgurer, anclhthe number of the district and the State, or wi iou e stamp enotingt e tax thereon beinv ro erl affixed and cancelled, or which shall be sold or offered for safie1i1o€prh7perly boxed and stamped, shall be forfeited to the United States. And any person who shall commit any of the above-described offences shall, on conviction, M packing be fined for each such offence not less than one hundred dollars nor more cmu in box than one thousand dollars, and unprisoned not less than six months nor with false more than two years. And any person who shall pack cigars in any box S*t;_g;P:élnOviW’ bearing a false or fraudulent or counterfeit stamp, or who shall remove or &¤_ stamps_ ° cause. to be removed any stamp denoting the tax on cigars from any box, with intent to use the same, or who shall use or permit any other person to use any stamp so removed, or who shall receive, buy, sell, give away,
