Page:United States Statutes at Large Volume 53 Part 1.djvu/239

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TOBACCO, SNUFF, CIGARS, AND CIGARETTES taining tobacco or snuff manufactured by or for him, a label on which shall be printed the number of the manufactory, the district and State in which it is situated, and these words: "NOTICE.-T he manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under penalties of law, not to use this package for tobacco again." This subsection shall not apply to tobacco or snuff transported in bond for exportation and actually exported. SEC. 2101. TOBACCO IN BULK. Perique tobacco, snuff flour, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, under such restrictions, rules, and regulations as the Com- missioner may prescribe. SEC. 2102. SNUFF FLOUR. Snuff flour, when sold, or removed for use or consumption, shall be put up in packages in the same manner as snuff. SEC. 2103. STAMPS. (a) AFIXING AND CANCELING.- (1) MODE. - T he stamps provided for in section 2002 (a) (1) shall be affixed and canceled in the mode prescribed by the Com- missioner, and stamps when used on any wooden package shall be canceled by sinking a portion of the same into the wood with a steel die. (2) FURNISHINX OF INSTRUMENTS. -The instruments or other means prescribed under section 3301 (a) for attaching, protecting, and canceling stamps for tobacco and snuff shall be furnished by the United States to the persons using the stamps to be affixed therewith, under such regulations as the Commissioner may prescribe. (3) CRoss REFERENCE. - For general provisions relating to the attachment and cancellation of stamps, see sections 3301 and 3303. (b) IssUE FOR RESTAMPING.- The Commissioner may, under regu- lations prescribed by him with the approval of the Secretary, issue stamps for restamping packages of tobacco and snuff which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident. (c) SUPPLY.- T he stamps provided for under section 2002 (a) (1) shall be furnished to the collectors requiring them, and each collector shall keep at all times a supply equal in amount to three months' sale thereof, and shall sell the same only to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by law, and to owners or consignees of tobacco or snuff, upon the requisition of the proper customhouse officer having the custody of such tobacco or snuff. (d) COLLrCTOR's ACCOUNT.- (1) REQUIREMENT.- Every collector shall keep an account of the number, amount, and denominate values of stamps sold by him to each manufacturer or other person aforesaid. (2) CREDIT IN CASE OF SALE UNTDER DISTRAINT OR FORFEIURE.-- Such stamps as may be required to stamp tobacco or snuff, sold under distraint by any collector, or for stamping any tobacco or snuff, which may have been abandoned condemned, or forfeited, and sold by order of court or of any Government officer for the benefit of the United States, may, under such rules and regula- tions as the Commissioner shall prescribe, be used by the col- lector making such sale, or furnished by a collector to a United 229