Page:United States Statutes at Large Volume 22.djvu/516

1=0RTY»sEvENTH conoenss. Sess. 11. cu. 121. 1883. 489 Sec. 3. That hereafter the special tax of n dealer in manufactured NQ ¤P¤¤i¤I *¤ tobacco shall not be required from any farmer, planter, or lumberman "°‘!,P“'°?‘ ,‘;"d*°b“" who furnishes such tobacco only as rations or supplies to his laborers €{:,,,`;mQ€,,° mu if or employees in the same manner as other supplies are furnished by bopés; pkvisos. him to them: Provided, That the aggregate of the supplies of tobacco so by hun inrnished shall not exceed in quantity one hundred pounds in any one special tax year; that is, from the first dey of May in any rear until the thirtieth dey of April in the next year: And provided jnrther, _That such farmer, planter, or lumberman shall not be, at the time he is furnishing such supplies, engaged in the general business of selling dry goods, groceries, or other similar supplies in the manner of n merclmnt or storckeeper to others than his own employees or laborers. Sm:. 4. That on and after May first, eighteen hundred and eighty- T"? °¤ mum ` three, the internal taxes on snuif, smoking, and manufactured tobacco, EQ232k11g2g` shall be eight cents per pound; and on cigars which shall be manufact· ` ured and sold or removed forconsumption or sale on and after the first day of May, eighteen hundred and eighty-three, there shall assessed and collected the following taxes, to be paid by the manufacturer thereof: On cigars of all descriptions, made of tobacco or any substi- Gizmtute therefor, three dollars per thousand; on cigarettes weighing not Tax on cigar more than three pounds per thousand, fifty cents per thousand; on m68- cigarettes weighing more than three pounds per thousand, three dollars per thousand : Provided, That on all original and unbroken factory pack- mm. ages of smoking and manufactured tobacco and snuif, cigars, cheroots, MI¢>W¤¤¢=¤ M and cigarettes held by manufacturers or dealers at the time such reduc· ‘h`“"b“°k‘ tion shall go into cfcct, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction, but the same shall not apply in any case where the claim has not been pre sented within sixty days following the date of the reduction; and such rebate to manufacturers may be paid in stamps at the reduced rate; and no claim shall be allowed or drawback paid for a less amount than ten dollars. It shall be the duty of the Commissioner of Internal Beveuue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into cfect. Sec. 5. That from and after the passage of this act every manufact- Noticetoboput urer of tobacco or snuf shall, in addition to all other requirements of ¤¤¤¤{¤l!, 0e2e03hé, law, print on each package, or securely affix by pasting on each pack- awmd Qui age containing tobacco or snuff manufactured by or for lnm,_a1abel on which shall be printed the number of the manuihctory, the district and State in which it is situated, and these words: • Nocrxcn. The mauutiacturer of this tobacco has complied with all reqnirements~ of law. Every person is cautioned, under penalties of law, not to use this lr for tobacco again. · on and after the first day of July, eighteen hundred: and eightytbren, the following sections shall constitute and_bc a substitute for Title thirtythree of the Revised Statutes of the United States: TITLE XXXIII. azide 33, B. S., DUTIES UPON IMPORTS. Ilzlties upon im- , P° . . Sec. 2491. All persons are prohibited from importing into the United Prcbi br ;¤_¤¤ States, from any foreign country, any ohscene booh, pamphlet, paper, writing, advertisement, circular, print, picture, flI'8Wlllg,-Ul' other repre- R_ S_ 2491, ,,51 scntmion, figure or image on or of paper or other material, or any cast, instrument, or other article of nn immoral nature, or any drug or medicine, or any article whatever, for the prevention of conception, or. ` for canning unlawful abortion. No invoice or packagewhatever, or any part of one, in which any such articles are contained shall be