Page:United States Statutes at Large Volume 40 Part 1.djvu/1137

SIXTY·FIFTH CONGRESS. Sess. III. Ch. 18. 1919. 1119 "Sec. 3360. (a) Every dealer in leaf tobacco shall file with the Mx gggjigcew Mm collector of the district in which his business is carried on, a statement 1.;,,,,.,., of :,},,,,6% in duplicate, subscribed under oath, setting forth the place, and, if ****;,:3,::0 *>° med with in a city, the street and number of the street, where his business is W °t' to be carried on, and the exact location of each place where leaf tobacco is held bglshim on storage, and, whenever he adds to or discontinues any of leaf tobacco storage places, he shall give immediate notice to the collector of the district in which he is r tered. "Every such dealer shall give a bond with surety, satisigeisctory to, Bond required. and to be approved by, the collector of the district, in such enal sum as the co ector magsrequire, not less than $500; and a newliond niayilbecrequired in the cretion of the collector or under instructions o the ommissioner. · "Every such dealer shall be assigned a number by the collector of bemstrict number tv the district, which number shall appear in every inventory, invoice °“`g°°d’ °t°` and reiport rendered by the dealer, who shall also obtain certificates from e collector of the district setting forth the lace where his business is cairied on and the places designated by the dealer as the places of storage of his tobacco, which certificates shall be posted conspicuously within the dealer’s registered place of business, and withm each designated place of storage. " (b) Every dealer in leaf tobacco shall make and deliver to the Annual iuvenwryw collector of the district a true invento of the quantity of the different b°m°°‘ kinds of tobacco held or owned, anldywhere stored by him, on the nrst day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the first day of January, such inventorgto be made under oath and rendered in such form as ma be prescribed by the Commissioner. · “Every dlealer in leaf tobacco shall render such invoices and keg; k Dpilg rwvrds ¢¤ b¤ such records as shall be prescribed by the Commissioner, and sh °Béiiu°ii enter therein, day by day, and upon the same day on which the circumstance, thing or act to be recorded is done or occurs, an accurate account 0 the number of hogsheads, tierces, cases and bales and quantity of leaf tobacco contained therein, purchased or received by him, on ass' ent, consignment, for storage, b transfer or otherwise, and of whom purchased or received, and tllie number of hogsheads, tierces, cases and bales, and the quantity of leaf tobacco contained therein, sold by him, with the name and residence in each instance of the person to whom sold, and if shipped, to whom shipped, and to what district; such records shall be kept at his place of business at all times and preserved for a period of two years, and the same shall be open at all hours for the inspection of any internal-revenue officer or a ent. " Ever dealer in leaf tobacco on or before the tenth day of each t Mvmgily ~i><>¤s M month, sliall furnish to the collector of the district a true and com· mm *°°$‘ plete report of all urchases, receipts, sales and shipments of leaf tobacco made by liim durin the month next tgreceding, which report shall be verified and rendired in such form as e Commissioner, with the a proval of the Secretary, shall prescribe. " (c) Safes or shipments of leaf tobacco bg! a dealer in leaf tobacco ,S=3{•j·¤ cr shipmentsshall be in quantities of not less than a hogs ead, tierce, case, or bale, S n` '°°S` except loose leaf tobacco comprising the reaks on warehouse floors, and except to a duly registered manufacturer of cigars for use in his own manufactory exclusively. "Dealers in leaf tobacco shall make shipments of leaf tobacco only Shipmentslimimk to other dealers in leaf tobacco, to registered manufacturers of tobacco, snuff, cigars or cigarettes, or for export. " (d) Upon all eaf tobacco sold, removed or shi ped by any dealer bt1?e¤¤1¢r =¤¤ fvr vie in leaf tobacco in violation of the provisions of sulbdivision (c), or in `°m“ res act to which no report has been made by such dealer in accordance with the provisions of subdivision (bl, there shall be levied, assessed,