2-129 Jxmc Tobacco Cl`ax—4?C\»ntinued _ l 1 Cigars and clgarettes——Continued · Cigars for employees of manufacturer freej of tax, ` p. 799.§828;p.1968,§828 V Customs regulations ·as to packing and number of . cigars in packages imported, p. 580, § 192 Definition, p. 798, § 821 » ,_ Destroying stamps on emptied boxes, penalty for omission, p. 801, j 848 ’ _ . Dies and stamps for cigarettes and small cigars, p. 800, _ §837 ‘ - . · Drawback on exported cigars, p. 802, §_852 ’ Evasion of tax on cigars manufactured on shares, commission, or_ contract, p. 801, § 843 Iixportation of cigars, p. 801, `§ 849 et seq. Exportation of cigars regulated, p. 800, § 841 Imported cigars, stamping while in custody of customs officers, p.•801, § 845 inspection, p. 800, § 839 Label and notice on cigar boxes, p. 799, §§ 830, 831; p. 1968, § 831 ` Lottery tickets in boxes or packages prohibited under lvenalty. P.·800. § 838 · Manufactures, penalty for carrying on business without paying tax, p. 742, § 212; p. 1965, § 212· _ lnnnufactures. rate of tax on, p. 7{42, § 212; p.`196·'3, `§ 212 Packages of cigarettes and small cigars regulated, p.799,_§829;p.1968,§829 · . —’ Packing cigars, penalty for noncompliance requirements. p. 799, § 828; p. 1968, § 828 · _ ` Purchasing cigars not branded or stamped, penalty, p. 801, 'G 847 t Record to be kept by manufacturers, p. 798, § 825 Relanding cigars shipped for exportation,. penalty, n. 802, l 851 Removal or sale without paying special tax, penalty, p. 740, §’199 _ . Removal without properly boxing, stamping, or branding, p; 800, § 841_ · Removing ·or selling cigars without giving bond or stamplng, penalty. D. 801, § 844 . _ Sale of forfeited or abandoned articles byrevenuc ofeficers, requirement as to stamps, p. 800, § 836 Sale under distraint by revenue oliicers, requirement as to stamps, p, 80, § 836 · _ J _ Selling cigars improperly packed, penalty, p.‘801, § 846 Sign on factory building, penalty for failure to erect., e p. 798, § 824 ` Stamps for payment of taxes, preparation, disposition, and accounting, p. 800. § ,835 · Statement and bond of manufacturer, Penalty for failure to make or give, p. 798, § 822 - ‘ Statement by dealers in material, p. 799, § 827 Tax estimated on cigars sold without stamps, p. 800, S 840 Vuttlngs. refuse, sweepings, etc. Sale in `bulk as material without payment of tax, p. 793. § 770; p. 1968, § 770 Withdrawal without payment of tax and· use as mate— rlal. p. 795, Q 784 J Dealers in tobacco, see Leaf tobacco, infra; Manufactured tobacco. infra . U Ilrawback on exported tobacco and snuff, p. 795, 5 788; p. 796. § 789 _ Estimated tax on tobacco sold without stamps, p. 774. § 776
Tobacco Tax————L'ontinued Exportation of manufactured tobacco and snuff, p. 795, -§785etseq._ ‘ 6 so ` Exported itobacco and manufactures, exemption from tax, ‘ p.850,§1263;p.2022,§1263 Forfeited tobacco, stamping by collector before sale, p. 79::, § 774 _ . Forfeitnre .of tobacco for nonpayment of·tax, p. 794, § 778 Imported tobacco and snuff, stamps required, p. 795, § 7&: Indece¤$.Dictures in boxes or packages prohibited, p. 792:, { §773;"p. 890, § 838 · U I . Leaf tobacco ‘ _ _ _ . Bond required of dealers, p. .796, § 792; p. 1968, § 792 Cooperative associations of producers not considered ° dealers, p. 797, § 797; p. 1968, 5 797 ’ -DeaIers in leaf tobacco, who are, p. 796, { 791· Farmers growing tobacco not considered dealers, p. 797, $*797; p. 1968, § 797 . · Inventories, dealers required tomake and deliver to collector, p. 796, § 793 Invoices, dealers required to render, p. 796, § 793 Number assigned to each dealer, p. 796, § 792S p. 1968. § 792 I . · · _ Otlfenses by dealers, punishment, p. 797, § 796; p.§l968, §796 . - ` Place of business of dealer, statement required, p. 796, § 792; p. 1968, § 792. Record of business done, duty of dealers to keep, p. _ 796,`§ 792: Registration of dealers, p. 791, § 762 _ - Sale and shipments by dealers regulated, `p. 796, 794 Statement of sales by dealers, p. 797, § 798 · Tax on tobacco unlawfully sold, removed, or shipped, p.? · 796, § 795; p. 1968. § 795- Lottery tickets in packages of manufactured tobacco prohibited, p. 793,—§ 773 ` ·Manufactured tobacco Iintliecnent tires at packages prohibited, p. 793, § 773 ..»· Label and notice on packages, p. 793, 5772 . Lottery tickets in packages prohibited. p. 793, § 773 Packages, weight and materials used for packing, p. 7 95:, § 769_; p. 1967, § 769 _ " Packing for transportation in bond for exportation, p. p 793, § 769; p. 1967, § 769 _ A Purchase or receipt for sale without brands or stamps according to law, penalty,.p. 794, § 779 Rate of tax, p. 791, § 761; p. 1967, § 761* Sale only in prescribed packages, p. 793, § 771 Manufacturers ‘ Annual inventory, p. 792, § 768 Q, Bond required. p. 792, § 765 _ Books and monthly abstracts. p. 792, § 768 Certificate as.to business, posting in factory, p. 792. 5765 _ = Definition, ip. 792, § 763 .. False entries of manufactures or sales, p. 794. § 777 Farmers and gronrers of tobacco not manufacturers. p.· 792, § 764 Penalty for manufacturing.; without paying tax. p. 712. § 212;`p. 1965, § 212 ` _ Rate of tax on manufactures, p. 742,`f§ 212: p. 1963. § 212 Record of manufacturers kept by collector, p. 79:3. r§ tot Registration, p. 791, § 762 Removal of tobacco from factory in violation of law. penalty, P. 794, § 780
