Page:United States Statutes at Large Volume 18 Part 1.djvu/739

Trrm xxxv.—INTERNAL REVENUE.—Ch. 7. 667 out properly ailixing thereon and canceling the stamp denoting the tax 6 ·7¤¤¤» 1872- ¤· on the same, or are sold or offered for sale not properly boxed and gg? '· 3rv·17·P· stamped, they shall be forfeited to the United States. And every per- m.. son who commits any of the above—described offenses shall be fined for U· S· f- ·l*=¤>°bg» each such offense not less than one hundred dollars nor more than one g2 Bmgllllggi lll thousand dollars, and imprisoned not less than six months nor more ]j],,&h_ ' than two years. And every person who packs cigars in any box bear- i ing a false or fraudulent or counterfeit stamp, or who aflixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States. whether the same be a customs or int,ernal—revenue stamp; or who buys. receives, or has in his possession any cigars on which the tax to which the are liable has not been paid, or who removes or causes to be removed from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses or permits any other person to use any stamp so removed, or who receives, buys, sells, `ves awav, or has in his possession any stamp so removed, or who maies any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed gui ty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. Sec. 3398. The absence of the proper revenue-stamp on any box of Absence of cigars sold, or offered for sale, or kept for sale, shall be notice to all per- ¤*·¤¤¤p¤ frvidencc of sons that the tax has not been paid thereon and shall be prima-facie Q;""P“Y“*°“* °l evidence of the non-payment thereof, and such cigars shall be forfeited X' to the United States. 20 July lm C 186, s. 90, v. 15, p. 1,63: Sec. 3399. Whenever cigars of any description are manufactured, in Cggm manufacwhole or in part, upon commission or shares, or the material is furnished l"' 9** _ Bh¤¤'<‘¢¤» by one party and manufactured by another, or the material is fur- g°;I2?;,1:§l?'l;0°; nished or sold by one party with an understanding or a reement with Stamped; ;lZ,,,d,_ another that the cigars are to be received in ayment theregor, or for any part thereof, the stamps required by law shall be aflixed by the actual I "°' ’p‘ G3' maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of either of said parties in res act to said manufacture, or of any collusion on their part with intent to dizfraud the revenue, such material and cigars shall be forfeited to the United States; and every person engaged in such fraud or collusion shall be fined not less than one hundred dollars I101‘ more than five thousand dollars, and imprisoned for not less than six months nor more than three ears. y Src. 3400. Every manufacturer of cigars who removes or sells any Forteiture of cigars without payment of the special tax as a cigar-manufacturer, or Pwpmy for sellwrthout havin given bond as suc , or without the lproper stamps denot- Egllfcusfsntmg ing the tax tEereon; or who makes false or frau ulent entries of the Sumpé, &c_g manufacture or sale of any cigars; or makes false or fraudulent entries 3%+ of the purchase or sale of leaf-tobacco, tobacco·stems, or other ma.terial ‘ ‘· “·92·P·1°3· used in the manufacture of cigars; or who aifixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containin any cigars, shall, in addition to the penalties elsewhere provided in tbisgfitle for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials whicl1 shall be found in his possession, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. _ Sec. 3401. Every person who sells or offers for sale any cigars, repre- False1y representing the same to have been manufactured and the tax paid thereon ;g,*;”{w§;l8°:·sg prior to July twenty, eighteen hundred and sixty-eight, when the same prlor ln 20 July, were not so manufactured and the tax was not so pard, shall be liable to 1888.