Page:United States Statutes at Large Volume 26.djvu/673

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FIFTY-FIRST CONGRESS. Sess. I. Ch. 1244. 1890. 619 of any officer of internal revenue produce and exhibit his certificate. Rm"¤· And whenever any peddler refuses to exhibit his certificate, as afore- remuzy for refusing said, on demand of any officer of internal revenue, said officer may “’°"‘“"‘ °°"“°°““’· seize the horse or mule, wagon, and contents, or pack, bundle, or basket, of any person so refusing; and the collector of the district in which the seizure occurs may, on ten days’ notice, published in any newspaper in the district, or served personally on the peddler, or at his welling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal-revenue laws relating to forfeitures. Any internal-revenue agent may demand 1¤¤v¤¢¤<>¤by'¤s¢¤¤- production of and inspect the collector’s certificate for ddlers, and refusal or failure to produce the same, when so demandgd, shall subject the party guilty thereof to a fine of not more than five hundred dollars and to imprisonment for not more than twelve months." Sec. 30. That on and after the first day of January, eighteen hun- romem me mm dred and ninet -one, the internal taxes on smoking and manufactured .““ '°°“°°‘l· tobacéxo shall be six cents per pound, and on snuff six cents per poun . Sec. 31. That section thirty-three hundred and sixty-three of the b&ig&¤¤f¤¤¢¤r¤d W Revised Statutes, be, and hereby is, amended by striking out all R,sl,m,am,p.•:5s, after said number and substituting the following : °”‘°“d°d· "No manufactured tobacco shall be sold or offered for sale unless Packages. put up in packages and stamped as prescribed in this chapter, except at retail y retail dealers from packages authorized by section thirty-three hundred and sixty-two of the Revised Statutes; and every fperson who sells or offers for sale any snuff or any kind of manu actured tobacco not so plut up in packages and stamped shall be fined not less than five undred ollars nor more than Eve thousand dollars, and imprisoned not less than six months nor more than two years. Sec. 32. That section thirty-three hundred and ninety-two of the cigars. Revised Statutes, as amende by section sixteen of the act of March ,,,{‘,,S·;,§§’f‘·,,3(?°2f,$’·‘?,,f}'§· first, eighteen hundred and seventy-nine, be and the same hereby amended.l is amended to read as follows: "All cigars shall be packed in boxes not before used for that pur- nom. se, containing respectively twenty-five, fifty, one hundred, two hiindred, two hundred and Bfty, or five hundred cigars each: Pro- hmm. vided, however, That manufacturers of cigars shall e permitted to pack in boxes not before used for that purpose cigars not to exceed thirteen nor less than twelve in number, to be used as sample Sample boxes. boxes; and every person who sells, or offers for sale, or delivers, or offers to deliver, an cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box respectively, or who falsely brands any box, or atiixes a stamp on any box denoting a less amount of tax than that required by aw, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That nothing in this section shall be construed as preventing the sale of cigars at retail neun mms. by retail dealers who have pai the special tax as such from boxes packed, Stamgéd, and branded in the manner prescribed by law: And provide further, That every manufacturer of cigarettes shall ut up all the cigarettes that he manufactures or has manufactured Cigarems. For him, and se s or removes for consumption or use, in packages or arcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or arcels a suitable stamp denoting the tax thereon, and shall properiy cancel the same rior to such sale or removal for consumggon or use, under such regullations as the Commissioner of Internal venue shall pre-