Page:United States Statutes at Large Volume 13.djvu/513

THIRTYLEIGHTH CONGRESS. Sess. II. Ch. _78. 1865. 485 open at all times when required for the inspection of the assessor, assistant assessor, collector, deputy collector or inspector, who may take any memorandums or transcript thereof; and on the first, eleventh, and twenty- Returns trifirst days of each and every month, or within five days thereafter, the m°¤*h1Y· owner, agent, or superintendent shall render to the assessor of the district an account in duplicate of the number of barrels of petroleum or rock-oil sold, and of the number of barrels removed for consumption or sale or storage, not before accounted for. Sec. 10. And be it further enacted, That wherever, under the proviso Railroad, &o., to section one hundred and three, the addition to any fares shall amount f‘“°s· to a sum involving the fraction of one cent, any person or company liable Ame, p. 276. to the duty of two and one half per cent., as in said section provided, shall be authorized ·to add to such fare one cent in lieu of such fraction. Sec. ll. And be it further enacted, That lucifer or friction matches, and Lucifer matchcigar-lights and wax tapers, may be transferred, without payment of duty, in mg bs directly from the place of manufacture to a bonded warehouse established b,,,,§£,$,,,; in conformity with law and treasury regulations ; and upon the execution house. of such transportation bonds, or other security, as the Secretary of the Treasury may prescribe, said bonds to be taken by the collector in the district from which such removal is made, and may be withdrawn there- Withdrawal. from- for consumption after aflixing the stamps thereto, as provided by the act to which this act is an amendment, or may be removed therefrom for export to a foreign country without payment of duty or affixing stamps thereto, in conformity with the provisions of theact aforesaid, relating to the removal of distilled spirits, all the rules and regulations and conditions of which, as far as applicable, shall apply to lucifer or friction matches, _ cigar-lights, and wax tapers in bonded warehouse. And no drawback shall N0 drawbackin any case be allowed upon any lucifer or friction matches, cigar-lights, or wax tapers upon which any excise duty has been paid, or stamps affixed, either before or after they have been placed in bonded warehouse. Sec. 12. And be it further enacted, that any person required by law Manufacturers to be licensed as a manufacturer of tobacco, snuff, or cigars, before said g;fg°;l;”E;';£;°‘g° license is issued, shall give a bond to the United States in such sum as give bond. l shall be required by the collector, and with one or more sureties to be approved by the collector, conditioned that he will comply with all the requirements of law, in regard to any persons, firms, companies, or corporations engaged in the manufacture of tobacco, sn uf}, or cigars ; that he will not manufacture nor employ others to manufacture tobacco, snuff, or cigars without first obtaining the requisite permit for such manufacture; that he will not engage in any attempt by himself or by collusion with others to b C§¤<lifi¤¤¤ cf defraud the government of any duty or tax on any manufacture of tobacco, °” ` snud, or cigars; that he will render truly and correctly all the returns, statements, and inventories prescribed for manufacturers of tobacco, snuff, and cigars, and will pay to the collector of the district all the duty or taxes which may or should be assessed and due on any tobacco, snuff, or cigars, so manufactured, and that he will not knowingly sell, purchase, or . receive for sale any such tobacco, snud, or cigars which has not been inspected, branded, or stamped, as required by law, or upon which the tax has not been paid. Sec. 13. And be it further enacted, That all persons and every person Loffgrgz .1.,,,;,,,, who shall engage or be concerned in the business of a lottery dealer with- withevt iccusc; out having first obtained a license so to do, under such rules and regulations as shall be prescribed by the Secretary of the Treasury, shall forfeit and pay a penalty of one thousand dollars, to be assessed by the assessor penalty. of the proper district and collected as assessed taxes are collected, subject, nevertheless, to the provisions of law relating to erroneous assessments, and shall, on conviction by any court of competent jurisdiction, suffer im,- prisonment for a period not exceeding a year, at the discretion of the court. And it shall be the duty of all managers and proprietors, and 41 *