Page:United States Statutes at Large Volume 18 Part 1.djvu/727

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Trn.1: xxxv.—INTERNAL REVENUE.—Ch. 5-6. 655 or attempts to car 0n,_ the husiness of bottling fermented liquor in any ding _¤¤ bwwefy brewery or other piece nn which fermented liquor is made, or upon any P—%'°‘"’“°”? ¥’°"°}S>L premises having communication with such brewery, or any warehouse, 1813:‘Qg’¤ mfg °· shall be liable to a fine of five hundred dollars, and the property used in 167:’ v' ’P` such botthng or business shall be hable to forfeiture. 6 June, 1872, e. 315, s. 30, v. 17, p. L-il 249. C H A P T E R S I X . TOBACCO AID SHUFF. 3355. Manuhcmmfnstntementofhnsinees. i 3372. Removing unlawfully, selling with- Bpnd and certificate; penalties. out stamps, or payment of tax, or 3356. Sign to be put up by manufacturer; 'ving bond, making false entries, penalty for omission. ile. 3357. Record of manufacturers to be kept 3373. Absence of stamp to be evidence of Aby collectoz) f 337 non-payment. . nnual inven 1- o manu rer. 4. Removing except in k- Books monthly abstracts. ages or without stamp, rsehlihg 3359. Dealers m leaf-tobacco to render unlawfull , &c. statement of sales when de- 3375. Atlixing false stamps or stamps manded. _ twice used. 3300. Books of dealer m leafmobuzx-o. 3376. Stamped portion of emptied pack— 3361. Planters of tobacco to render state- E ages to be destroyed; buying, ment. of sales, on demand. selling, or using the same. 3362. Tobacco and snuff, how put up. 3377. Imported tobacco and snuff. $63. Tobaccqxg snug to besoldlpuly in · 3378. Totlhacco and snuff on hand before prescn pac ages; penn _*. l 20, 1868; nth]t. 3364. Label and notice on paekagedof to- ries? mo y mvm 0- bacco and snuff. 3379. Tobacco snuif, and cigars manufac- 3365. Snuff and smoking tobacco manu- tured between July 20, 1868, and factured before July 20, 1868, may April 10, 1869. beeold in original packages. 3380. Selling tobacco as made and tax- 3366. Purchasing tobacco not branded or ; pai before July 20, 1868; penmarked; penalty.altv. 3367. Buyirg tobacco from a manufacturer 3381. Peddhlers of tobacco; notice of busiwho has not paid special tax. , ness and bond. $8. Tax on tobacco and snuff. 3382. Peddlers of tobacco traveling with 3369. Stamps, 'how prepared, furnished, wagon. an sold. 3383. Pedd er to obtain and exhibit cer- 3370. Tobacco manufactured by one per- tiiimte, &c. son for another or on shares, 3384. Peddling tobacco unlawfully; penstampe, by whom aflixed; fraud nity. in such cases. 3385. Exportation of manufactured tobac- 3371. Estimated tax on tobacco sold with- co, &c. out stamps. , 3386. Drawback on exported tobacco, &c. Sm:. 3355. Every person, before commencing, or, if he has already M¤¤¤f¤¢$¤¤=¤‘{¤ commenced, before continuing, the manufacture of tobacco or snuff, jf;Sf”*°"* °' b“*“' shall furnish, without previous demand therefor, to the collector of the ——-L-·-—»-.. district where the manufacture is to be carried on, a statement in dup1i— will J“g· °- cate, subscribed under oath, setting forth the place, and if in 0. city, the 153} ’ " °’P‘ street and number of the street, where the manufacture is to be carried on; 6 ,;,1,,,,, 1812, c_ the number of cutting-machines, presses, snuff-mills, hand·miIls, or other 31§, s. 31, v. 17,p. machines; the name, kind., and quality of the article manufactured or pro- 253- posed to be manufactured; and when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a. special contract, the name and residence and busmess or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered; and he shall give a bond, to be approved by Bond and cm-tm. the' collector of the district, in the sum of two thousand dollars, Wlth an catcaddition to said sum of three thousand dollars for each cutting-machine kept for use, of one thousand dollars for each screw-press kept for use, in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuif—mill ke tfor use, and of one thousand dollars for each hand-mill or other indi or machine kept for the grinding, cutting, or crushing of tobacco; conditioned that he shall not engage in any attempt, by himself or by