Page:United States Statutes at Large Volume 15.djvu/185

FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 153 shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes: On snuff manufactured of tobacco or any substitute for tobacco, ground, Tux on snuff; dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared lor usc, a lax of thirty-two cents per pound. And snuff Hour, when sold, or removed for use or consumption, shall be taxed as snuili and shall be put up in packages and stamped in the same manner as snuff _ On all chewing tobacco, fine cut, plug, or twist; on all tobacco twisted b,;;];gw§;§.t°` by hand, or reduced from leaf into u condition to be consumed, or other- i i wise prepared, without the use of any machine or instrument, and without being pressed or sweetened ; and on all other kinds of mamufhctured tobacco, not herein otherwise provided for, a tax of thirty-two cents per pound. ()n all smoking tobacco exclusively of stems, or of leaf, with all the ¤f¤<>ki¤g tosleins in and so sold, the leaf not having been previously stripped, butted, b“°°°» &°·'i or rolled, and from which no part of the stems have been separated by sitting, stripping, dressing, or in any other manner, either before, during, or after the process of manutacturing; on all line-cnt shorts, the refuse of ¤‘°Y¤S° ¤<i¤'¤P¤ tine-cnt chewing tobacco which has passed through :1 riddle of thirty-six md Sw°°Pmg°‘ meshes to the square inch by process of sitting ; and on all refuse scraps and swccpings of tobacco, a. tax of sixteen cents per pound. Sec. 62. And be it further enacted, That from and after the passage of Manufactured this acl all manufactured tobacco shall be put up and prepared by the a‘;b“§’1‘;°\;hg;’d*° manufacturer for sale, or removal for sale or consumption, in packages pregarqdpfor of the following description, and in no other manner: ° Sale; All snail in packages containing one, two, four, six, eight, and sixteen s,,,,;;;,, pack. ounces, or in bladders containing not exceeding ten pounds each; or in ages vrjmsa jars containing not exceeding twenty pounds. All finc-cut chewing tobacco, and all other kinds of tobacco not other- fi¤¤-wt ¤b¤W- wise' provided {br, in packages containing one bali, one, two, Four, eight, ing t°ba°°°l and sixteen ounces, except that fine-cut chewing tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each. All smoking tobacco, all tine-cut shorts which has passed through a b Sm°l*i¤B *0- riddle of thirty-six meshes to the square inch, and all refuse scraps and °°°°°’ sweepings of tobacco, in packages containing two, four, eight, and sixteen ounces each. All cavendish, plug, and twist tobacco in wooden packages not exceed- cavendisb, ing two hundred pounds net weight. ggggéggd twm And every such wooden package shall have printed or marked thereon wo,.-im, {wk. the manufacturers name and place of manufacture or the proprietors. ¤g¢¤.f<> M OW name and his trade mark and the registered number of the manufactory, "’"k°d’ and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages P¤‘<>Vi$<>· shall not apply to tobacco and snuff transported in bond for exportation anal actually exported. Sec. 63. And be it further enacted, That every person before com- Manufastw nicncing, or, it already commenced, before continuing the manufacture of ;:’;l?\fBE‘2:“,;‘;{;° tobacco or snuff; shall, in addition to a compliance with all other provisions A stgtgmgnt in of law, furnish, without previous demand tht-refor, to the assessor or duplicate to RS- assistanr assessor of the district where the manufacture is to be carried on, “°”°"‘ a statement, in duplicate, subscribed under oath or affirmation, accurately statement to setting lbrth the place, and if in a city, the street and number of the street, b<=5¤¤d¤: ?:*h• where the manufacture is to be carried on; the number of cutting ma· $fL,,:_°" a chincs, presses, snail" mills, hand mills, or other machines; the name, kind, and quality of the article manufactured, or proposed to be manufactured; and, if the same shall be manufactured for, or to be sold and delivered to, any other person, as agent, or under a special contract, the name and residence and business or occupation of the person for whom the said article