Page:United States Statutes at Large Volume 15.djvu/187

FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 155 Sec. 66. And be further enacted, That every person, now or here- M’*¤“f*°*“‘ after engaged in the manufacture of tobacco or snuH, shall make and de- g°:.12g£§9g?;(€$8 liver to the assistant assessor of the division a true inventory, in such inventorytoaa form as shall be prescribed by the commissioner of internal revenue, of the “l‘”*‘8;‘” '}”°”°'• quantity of each of the different kinds of tobacco, snuff-fiour, snuH§ stems, Om C" scraps, clippings, waste, tinfoil, licorice, sugar, gum, and other materials held or owned by him on the first. day of January of each year, or at the time of commencing and at the time of concluding business, if before or inventory to after the first; of January, setting forth what portion of said goods and ma.- °¤¤mi¤ What; terials, and what kinds, were manufactured or produced by him, and what was purchased from others; which inventory shall be verified by his oath or affirmation; and the assistant assessor shall make personal examination to be vqmod of the stock sufficient to satisfy himself as to the correctness of the inventory, by oath; and shall verify the fact of such examination by oath or affirmation taken be— mls; °°"'°°l"“’ fore the assessor, to be indorscd on or affixed to the inventory; and every mmditscerl such person shall keep a book or books, the forms of which shall be pre- BOOKS to b¤_ scribed by the commissioner of internal revenue, and cuter therein daily an l;;m;lg1;§;m'° accurate account of all the articles aforesaid purchased by him, the quantity therein daily; of tobacco, snuff, and snufliflour, stems, scraps, clippings, waste, tinfbil, licorice. sugar, gum, and other materials, of whatever description, whether manufactured, (and if plug tobacco the number of net pounds of lumps made in the lump-room, and the number of packages and pounds produced in the press-room each day,) sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district; and shall, on or bctore the tenth day of each and every abstract theremonth, furnish to the assistant assessor of the division a true and accurate gls§]°c3i£'§`;Sm_ abstract from such book of all such purchases, sales, and removals, made wt ,,,,,,,,0, during the month next preceding, which abstract shall he verified by his m°¤*hl.Y> Md <>¤ __ _ . . . _ . _A _ . . ., whatdaymnd oath oi affirmation ; and m ease of refusal oi wilful neglect to deliver the how Wm8d_ inventory, or keep the account, or furnisli the abstract B.foresaid, he shall, Penalty for on conviction, be fined not less than five hundred dollars nor more than tcfipal °*“’m'“l five thousand dollars, and imprisoned not less than six months nor more mg W ` than three years. And it shall be the duty of any dealer in leaf tobacco, Denim in leaf or in any material used in mannfhcturing tobacco or snuff, on demand of ;‘£:g°sth§;g;§u any officer of internal revenue to render a true and correct statement, under oath on verified by oath or affirmation, of the quantity and amount of such leaf 'l°¤*°·¤d» &°· tobacco or material sold or delivered to any person named in such domand; and in case of refusal or neglect to render such statement, or if Asspssorw there is cause to believe such statement to be incorrect or fraudulent, the §;‘c“‘l‘iP“§,;’°°k'* assessor shall make an examination of persons, books, and papers, in the' l same manner as provided in this act in relation to frauds and evasions. SEO. 67. And be it jitrthar enacted, That the commissioner of inter- Commissioner nal revenue shall cause to be prepared suitable and special revenue :£l;’;1¥;‘;:;S'?.::' stamps for payment of the tax on tobacco and snuff, which stamps shall mx on tobacco indicate the weight and class of the article on which payment is to be and snuff; _ made, and shall be affixed and cancelled in the mode prescribed by the dijgfgfilgz ::;,.1 commissioner of internal revenue, and stumps when used on any wooden howto be mixed package shall be cancelled by sinking a portion of the same into the wood wld °¤¤°°U°d· with a steel die ; also such warehouse stamps as are required by this act, Warehouse which stamps shall be furnished to the collectors of internal revenue re- S*’L“;{f;.ummwd quiring the same, who shall each keep at all times a supply equal in ,,,c,,1p,cm,S_ ,,,,,1 amount to three months sales thereof, and shall sell the same only to the sold by themmanufacturers of tobacco and snuff in their respective districts who have given bonds as required by law, to owners or cousignees of tobacco or snuff; upon the requisition of the proper custom-house officer having the custody of such tobacco or snuff, and to persons required by law to affix the same to tobacco or snuff on hand on the first day of January, anno Domiui eighteen hundred and sixty-nine; and every collector shall keep Collectorsto an account of the number, amount, and denominatc values of stamps sold gig ’;°§;’$"’ °f by him to each manufacturer, and to other persons above described. 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