TOBACCO, SNUFF, CIGARS, AND CIGARETTES SEC. 2039. ADDITIONAL REQUIREMENTS ON CIGARETTE MANUFAC- TURERS PURCHASING CIGARETTE TUBES. Every manufacturer of cigarettes purchasing any cigarette paper made up into tubes shall- (a) BoND. - Give bond in an amount and with sureties satisfactory to the Commissioner that he will use such tubes in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by section 2000 (d); and (b) RECORDS AND RETuRuNS.-Keep such records and render under oath such returns as the Commissioner finds necessary to show the dis- position of all tubes purchased or imported by such manufacturer of cigarettes. SEC. 2040. PURCHASES OF LEAF TOBACCO FROM OTHER MANUFACTUR- ERS OR DEALERS. It shall be lawful for any licensed manufacturer of cigars or cigar- ettes to purchase leaf tobacco of any other licensed manufacturer or dealer in quantities less than the original package, for use in his own manufactory exclusively. Part III-Definition and Requirements of Dealers in Leaf Tobacco SEC. 2050. DEFINITION. (a) GENERAL. -Every person shall be regarded as a dealer in leaf tobacco, whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf tobacco. (b) FARMERs, GRowERS, AND COOPERATIVE ASOCIATIAONS.-A farmer or grower of tobacco or a tobacco growers' cooperative association shall not be regarded as a dealer in leaf tobacco in respect to the leaf tobacco produced by him or handled by-such association: Provided, That such cooperative associations shall be required to keep available records of all purchases and sales of tobacco, such records to be open to inspection by the agents of the Government. As used in this sub- section the term "tobacco growers' cooperative association" means an association of farmers or growers of tobacco organized and oper- ated as sales agent for the purpose of marketing the tobacco pro- duced by its members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity and quality of tobacco furnished by them. SEC. 2051. REGISTRATION. Every dealer in leaf tobacco shall register with the collector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on. SEC. 2052. STATEMENT OF LOCATION OF BUSINESS AND PLACES OF STORAGE. Every dealer in leaf tobacco shall file with the collector of the district in which his business is carried on a statement in duplicate, subscribed under oath, setting forth the place, and, if in a city, the street and number of the street where his business is to be carried on, and the exact location of each place where leaf tobacco is held by him on storage, and, whenever he adds to or discontinues any of his leaf tobacco storage places, he shall give immediate notice to the collector of the district in which he is registered. SEC. 2053. BOND. Every dealer in leaf tobacco shall give a bond with surety, satis- factory to, and to be approved by, the collector of the district, in such penal sum as the collector may require, not less than $500; and a new bond may be required in the discretion of the collector, or under instructions of the Commissioner. 225
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