Page:United States Statutes at Large Volume 15.djvu/804

772 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) tobacco or snuff not to be withdrawn cigarettes and cheroots to be treated as therefrom without, &c ... 157 cigars . 160 may be withdrawn once only for assistant assessor to keep record of manucxport to ... . . . . . . . . . . . 157 fhcturers of cigars in his division . 161 must be warchoused on arrival. 157 record to contain what ... . . . .. 161 tobacco and snuff may be removed in assessor to keep such record for his bond from mauufactory tosxport bond- district. . .. 161 cd warehouse ... 157 cigars, how to be packed .. . . . . 161 regulations therefor, bonds, &c . 157 sales of by retail dealers, not affected tobacco, &c. intended for exports- by this 161 tion, to have stamp aflixed before manufacturers of cigars to give inventory removal ... . . . . 157 to assistant assessors on, &c.. . . .. 161 payment to collector ... 157, 158 inventory to contain what, and be time for tobacco or snuff to remain verified by oath 161 in bond. . . . ... . . . . . . . . . . . . 158 its correctness to be ascertained 161 when tobacco and snuff are made on books to be kept and entriosto be made shares, stamps. to be affixed when and therein daily .,,,... 161 by whom. . 158 abstract thereof to be forwarded to fraud therein to cause forfeiture . 158 assistant assessor monthly, and on penalty therefor. . 158 what day and how verified ... 161 dealers in leaf tobacco to make certain en- penalty for refusal or wilful neglect. 161 tries daily in books . 158 dealers in materials for cigars to make books to be kept open, &c. . 158 statements under oath on demand. 162 penalty for refusal or neglect ... 158 assessors to examine books, &c. if, imported manufactured tobacco and snuff Ku-. .. . . ... 162 to be placed in bonded warehouse and revenue stamps for cigars. . 162 not withdrawn until October 1, 1868.. 158 to be sold only to cigar manufacto pay, if imported after October 1, turers and importers , . .. 162 1868, internal revenue tax in ad- account of sales to be kept . 162 dition to import duties ... . . . 158 duty on imported cigars ... 162 stamps to be aiiixed, &e ... . . .. 158 manufacturers of cigars to aiiix label on to be put up in uckages ... . . . 158 each box .. 162 owners, &c. liable to penalties .. 158 form of label .. . . 162 where to be taken for repacking, &c. 158 penalty for neglect or refusal .. . 162 penalty upon ollieers of customs for, for removing such label. ... 162 &c ... . 159 for removing or selling cigars withdealers in manulacturcd tobacco and ont, Svc. .. . 162 snuff having certain amounts on hand, for packing cigars in box with false to make inventory under oath, and de- stamps 162 posit it with assistant assessor, &c . 159 for removing, &e. stamps ... 162,163 like inventory to be made monthly for removing cigars not properly nftcrivauls, &c . . 159 boxed and stamped .. . . . 163 manufactured tobacco not to he sold after absence of proper stamp to be prima facie January 1, 1869, unless put up in pack- evidence that tax is not paid . 163 ages and statnped, except, Ste . 159 when cigars are made on shares, by whom penalty for so se ling or offering for sale. 150 stamps are to he affixed, and when . , . . 163 for selling or offering on sale after, fraud to work forfeiture ... 163 &c. tobacco or snuff as manufhc- penalties 163 turcd before, Ste. when, &c ... 159 penn ty for removing or selling cigars, tobacco and snuff made before the pas— without, &c ..,. 163 sage of this act, and then in bond, may for making false entries 163 be sold, &c. with proper stamps there- for aiiixing false stamps ... 163 on 159 cigars imported after the passage of this but after January 1, 1869, not to be act to pay internal revenue tax in adsolcl from bonded warehouse, un- dition to import duties .. 163 less put up in packages. ., 159, 160 stumps to be affixed. .. 163 tax upon cigars, cigarettes, and cheroots 160 cigars to be put up in boxes ... 163 rules for inspection, &c. of. 160 owner liable to penalties of this act 163 manufacturers of cigars to make state~ where to be taken for repacking,&c. 163, ment in duplicate to assistant assessor. 160 164 manufacturers of cigars, statement of, to penalty upon officers of customs, for, be under oath and contain what .. 160 Sac . . .. 164 to give bond, and in what sums 160 dealers in cigars, liavinga certain amount conditions of . 160 on hand, to make inventory under penal sum of bond may he increu<cd oath, and deposit with assistant treasand additional surctics required., . 160 urer , ... 164 certificate for what bond has been like inventory, &c. to be made given to be posted, &c ...,.. . 160 monthly afterwards . 164 penalty for not obtaining and posting 160 penalty for selling, &c. cigars, after, &c. for rnannfacturing, without first unless in packages and stamped ... 164 giving bond ... 162 for selling, &c. after, &c. cigars as to place sign on building, &c ... 160 manufactured before the passage kind of signs . 160, 161 of this act, when not so made . 164