Page:United States Statutes at Large Volume 17.djvu/291

FORTY-SECOND CONGRESS. Ssss. H. Ch. 315. 1872. 251 special tax as a wholesale or retail liquor-dealer, or the payment of any to be deemed other special tax, shall not relieve any person who sells manufactured ““°h d°“l°”· tobacco and cigars from the payment of this tax: Provided, That no Who not to manufacturer of tobacco, snuff; or cigars shall be required to pay a special WY “P°°l"·l mx tax as dealer in manufactured tobacco and cigars for selling his own pro- as such (1mm' ducts at the place of manufacture. Manufacturers of tobacco shall each pay ten dollars. Every person $p¤¢i¤l¤¤=¤l>- whose business it is to manufacture tobacco or snuff for himself, or who g?t':,;';‘;;“°;‘;:1°" shall employ others to manufacture tobacco or snuff, whether such man- who to be, ufacture shall be by cutting, pressing, grinding, crushing, or rubbing of d66N6d ¤“°h· any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco. Manufacturers of cigars shall each pay ten dollars. Every person Special tax upwhose business it is to make or manufacture cigars for himself; or who <>¤ ¥}¤¤¤ljf3¢*¤F¢¤¤ shall employ others to make or manufacture cigars, shall be regarded as $fh°;€%r§€a“d a manufacturer of cigars. No special-tax receipt shall be issued to any deemed such. manufacturer of cigars until he shall have given the bond required by Bond. law. Every person whose business it is to make cigars for others, either elgwmakm; {br pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar·maker shall to cause their cause his name and residence to be registered, without previous demand, EMM limi) Teslwith the assistant assessor of the division in which such cigar-maker shall isigfsdf ° mg` be employed; and any manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall, on con- Penalty {Or viction, be fined five dollars for each day that such cigar-maker so offending, <¤¤¤pl<>yj¤e those by neglect or refusal to register, shall be employed by him. mt "g‘°°°"d' " Peddlers of tobacco shall be classified and rated as follows, to wit: Peddlers ofte- VVhen travelling with more than two horses, mules, or other animals, the ;’;;‘;H;°dl]° first class, and shall pay fifty dollars; when travelling with two horses, is; 01,,,,, and mules, or other animals, the second class, and shall pay twenty-five dol- ¤¤=s I lars; when travelling with one horse, mule, or other animal, the third m;(?°”° nd class, and shall pay fi'fteen dollars; when travelling on foot or by public 3d class and conveyance, the fourth class, and shall pay ten dollars. Any person who t“’;:h class and sells or offers to sell and deliver manufactured tobacco, snuHQ or cigars, mx_ travelling from place to place, in the town or through the country, shall be Who to be regarded as a peddler of tobacco. Every peddler of tobacco, before com- ‘g§°tg{;‘;g)idd1°“ mencing, or, if already commenced, before continuing to peddle tobacco, Peddler of shall furnish to the collector of his district a statement accurately setting 2•l>¤°°° l2°f°*‘°·1 forth the place of his residence, and, if in a city, the street and number of 1€§Q,:°Q€l:°;;° ` the street where he resides; also the State or States through which he ment o1`_his resiproposes to travel; the mode of travel, whether on foot, by public con- d“““» 6***** veyance, or to travel with one, two, or more horses, mules, or other animals; to state also whether he proposes to sell his own manufactures or manufactures of others, and, if he sells for other parties, to name the person or persons for whom he sells. He shall also give a bond in the sum bond and con. of two thousand dollars, to be approved by the collector of the district, ditions; that he will not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on tobacco, snuff, or cigars; that he will neither sell, nor offer for sale any tobacco, snuff, or cigars, except in original and fhll packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer’s label or caution-notice, and his legal marks and brands, and genuine internal-revenue stumps which have never before been used. Every peddler of tobacco, snuff, or cigars, travelling with a wagon travelling with shall affix and keep on the same, in a conspicuous place, a sign painted in W¤e<>¤. l~¤ wp