Page:United States Statutes at Large Volume 14.djvu/155

THIRTY-·NINTH CONGRESS. Sess. I. Ch. 184. 1866. 125 he or they shall forfeit the sum of five hundred dollars, to be recovered Peualtyforuegwith costs of suit. And it shall be the duty of any manufacturer or ven- {;;:kg°°&;° k°°P der of tinfoil, or other material used in manufacturing tobacco, snuff, or Vedderé gw_ cigars, on demand of an officer of internal revenue, to render to such of- c>ftinf<>i1,&¤·t¤ ficer a correct statement, verified by oath or affirmzition, of the quantity ::3;; Q;:;:;; if and amount of tinfoil or other materials sold or delivered to any person or german mmm, persons named in such demand ; and in case of refusal or neglect to ren- Proceedings if der such statement, or of cause to believe such statement to be incorrect ;:°;‘0t ’ ;‘;§:‘°:: or fraudulent, the assessor of the district may cause an examination of is believed 5 be persons, books, and papers to be made in the same manner as provided in fraudulentthe fourteenth section of this act. And all the provisions of law relating General pmvito manufacturers generally, so far as applicable and not inconsistent here- ¤l°¤;* if gg W with, shall be held to apply to the manufacture of tobacco, snui”f§ and °pPy ° ' cigars: Provided, That the tax imposed upon the manufacturer of tobac- P°“· l’· *7* co, snuflQ and cigars, shall be held to accrue upon the sale or removal from When fu <>¤ the place of manufacture, unless removed to za. bonded warehouse: Provid- ;°rE;Qf°°* &°' °‘°' edjiertizer, That manufactured tobacco, snuff; or cigars, whether of domes- Transfer ottotic manufacture or imported, may be transferred, without payment of the £”°°°·1 &;°·bm*;Y tax, to a, bonded warehouse established in conformity with law and treas- ,,3 1Q3Q3b2u8in ` ury regulations, under such rules and regulations and upon the execution without pay- of such transportation bonds or other security as may be prescribed by “'Q$l‘lf°?g:&‘;P°“ the commissioner of internal revenue, subject to the approval of the gc_;g ' Secretary of the Treasury, said bonds or other security to be taken by the collector of the district from which such removal is made; and may- and from one be transported from such a warehouse to any other bonded warehouse es- Rg:‘;g‘:0‘;:;°tL“ tablished as aforesaid, and may be withdrawn from bonded warehouse for 0,- :0,- expo,-t, ’ consumption on payment of the tax, or removed for export to a foreign Regulationsfx country without payment of tax, in conformity with the provisions of law ;§{;gvg)i?5sdl; relating to the removal of distilled spirits, all the rules, regulations, and epplymrobzwco, conditions of which, so far as applicable, shall apply to tobacco, snuff or 8i?é:§l£'“` °’ °P‘ cigars in bonded warehouse. And no drawback shall in any case be al- P No d§,,wbuk_ lowed upon any manufactured tobacco, snuff, or cigars. That section ninety-one be amended by striking out all after the enact- Section 91. ing clause, and inserting in lieu thereof the following: That all manufac- T°l>?<=¤°»S¤¤£ tured tobacco, snuff, or cigars, shall, before the same is used or removed ;;°:,£é’dl;° t° b° for consumption, be inspected by an inspector appointed under the provisions of law, who shall mark or ailix a, stamp upon the box or other Package to bg package containing such tobacco, snuff; or cigars, in a manner to be pre- m¤*l<°<l M scribed by the commissioner of internal revenue, denoting the kind, ;$:‘$p°d’ and quantity. or number contained in each package, with the date of inspection and the name of the inspector, and the collection district. The fees Feesofiuspecof such inspector shall in all cases be paid by the owner of the manufac— W'- tured tobacco, snufl§ or cigars, so inspected. And any person who shall Penalty for aflix upon any box or other package containing such tobacco, snuff, or f;“‘;‘l“l°"“Y . . . . s. mg or mgnrs, any mark or stamp which shall be false or fraudulent in any of the chmjgiugmarks particulars before recited in this section, or shall, with intent to defraud the United States, or to cause the same to be defrauded, change in any manner such stamp or mark, or such box or package so marked or stamped, shall be liable to a fine of not less than fifty dollars, or to imprisonment, not exceeding two years, for every such offence. And all Cigemtobe cigars manufactured after the passage of this act shall be packed in boxes h"' P“°k°d· or paper packages. And any manufactured tobacco, snuff; and cigars, Tobacco, emu? whether of domestic manufacture or imported, which shall be sold or pass °’ °l€‘;”·P”Si¤$ out of the hands of the manufacturer or importer, except into a. bonded ?,;1;n:;a;1?Q],.°3,¥QS° warehouse, without the inspection marks or stamps a5xed, unless other- &c. rvitheut ihwise provided, shall be forfeited, and may be seized wherever found, and 2{;:°"Q“&m’;lfshall be sold, and the proceeds of such sale shall be distributed between forregédjéc Q the United States and the informer, if there be any, as provided by law. The commissioner of internal revenue shall keep an account of all