first" and inserting in lieu thereof the words "eighty-second," and by striking out the words "eighty-fourth." and inserting in lieu thereof the words "eighty-fifth."
Manufacturers.
Freight.
Ante. p. 261.
That section eighty-six be amended by striking out the words "deposit at the time of sale," after the words "freight from the place of" and inserting in lieu thereof the word "manufacture," and in the next following paragraph by striking out the word "that" where it first occurs, and inserting in lieu thereof the word "the."
Manufacturers of tobacco, &c.; That section eighty-seven be amended by striking out after the words "accurately setting" the word "for," and inserting in lieu thereof the word "forth," and after the words "description of the manufactured article," by striking out the words "the proposed market for the same, whether foreign or domestic," and by inserting after the word "assessor," and preceding the word "assistant," the word "or."
That section ninety be amended by striking out all after the enacting clause and inserting in lieu thereofAnte, p. 262. the following: "That any person, firm, company, or corporation, now or hereafter engaged in the manufacture of tobacco, snuff, or cigars of any description whatsoever, shall be, and hereby is, required to make outto make returns, &c., January 1st of each year; and deliver to the assistant assessor of the assessment district a true statement or inventory of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, cigars, tin-foil, licorice, and stems held or owned by him or them on the first day of January of each year, or at the time of commencing business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut, shorts, pressed, plug, snuff-flour, or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as prescribed by the commissioner of internal revenue; and every such person, company, or corporation shall keep in a book, in such manner and form as said commissioner may prescribe, an accurate account of all the articles aforesaid thereafter purchased by him or them, the quantity of tobacco, snuff, snuff-flour, or cigars, of whatever description sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and he or they shall, on or beforeand each month. the tenth day of each month, furnish to the assistant assessor of the district a true and accurate copy of the entries in said book during the preceding month, which copy shall be verified by oath or affirmation;If duties are not paid. and in case the duties shall not be paid within five days after demand thereof, the said collector may, on one day's notice, distrain for the same, with ten per centum additional on the amount thereof, subject to all the provisions of law relating to licenses, returns, assessments, payment of taxes, liens, fines, penalties, and forfeitures, not inconsistent herewith in the case of other manufacturers; and such duty shall be paid by the manufacturer or the person for whom the goods are manufactured, as the assessor may deem best for the collection of the revenue: Provided, That it shall be the duty of any manufacturer or vendor of tin-foil or other material usedTin-foil for covering tobacco. in covering manufactured tobacco, on demand of any officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity and amount of tin-foil or other materials sold or delivered to any person or persons named in such demand; and in case of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or fraudulent, the assessor of the district may cause an examination of persons, books, and papers to be made in the same manner as provided in the fourteenth section of this act: Provided, further, That manufactured tobacco, snuff, or cigars, whether ofTobacco may be transferred to bonded warehouse. domestic manufacture or imported, may be transferred, without payment of the duty, to a bonded warehouse established in conformity with law and treasury regulations, under such rules and regulations and upon the execution of such transportation bonds
