791 TITLE _2€.—--INTEi Q * -- . ‘_&g€,,ts_ mp; provmbm of the 1, lutérnnl revqnm hw: pt the ` ignited States; sc far ns hpplicrblp, including % to. 98; r gf mis title, uml! apply to thi! chapter. (Aug. 11, 1916, »c.- 313, ggstaz. 480.} `— _ i 1 j A · 745. [Sutter 14.] .0Emc•: widnmeunegry param; name tojhé » W ii at any tax lmgcsw by this chapter wbq falls _ {Q [33], evadcs or. _ evade thG *0f mx, and a¤!_ persqn 1 who otherwise violates _ any provision of this clmwér, or any rula ar @lati0¤ mais in pursimnce° beams, be deemd guilty at an miwemeumr, mud, upon — e~um·1ction therebf, shall, be Haw not lam than $100301* more tim: @0,066, in the °&acmti¤¤ pt the court; aud, in case.»ot* _ uazuml pen-som, may, in addition, be punished bxclmprlsonmeiat , mr not le$ than sim- days mr more than three yarn, in the discretkmr ct thecwrt, (Aug. 11,, 1916, cl 313, W Stnt.·4»S0.[ 746. {Sadler I5.] Aéditiéanl péndty by`nctism;‘ iéfwmerag pnucswna by U@tad $•t¢s I“%€!|Q--··II! addi- ` um; m the Ioiegéim vunishiumt there is "_ on account _ at each violation ct this n penalty at —$,000, td be ~
- ~emvered.i¤ an actignitcuuded on this chapterin tha uamejot--
the Unitéd States ps piaiqstiR,_ and when so recovered }mc·ha1t ¤ at said amount mallbe paid.0vér·-to the person giving the 1 iixtormatioa umn which such `reccvery was based, It, shall be ‘ me dinty ot Bmtod Sum attorneys, to whom. mtlktuctdry evi- “ _ dem of emiucma or this chapter is rumsm, up iustitnltc gndlpresecétcl wtians for the recoverj of the` peuultiew { scribed bythis (Aug. H, 1816, c. *813, 39 Stat; 481.) “ ` 747. [Secth¤ 16.] -Im¤¤nity of wit¤eucs.—No__pcrs0q whore “ rvidéuce is deemed; material by the qimcer prosecuting ‘ 611 , banal; ot United Smtses in my risc brought under. any l pmvislou at this chapwr shall withecld his testimony. because ‘ af complicity by him in any iicldtioxf ot this chapter .0r of any regulation made pursuant to this chapter, but any- such person called by such 0@cer who téstwes in ” such casa shall be exempt from prosecution for Any ~0Ec¤ge to which his ._testl· 1 many relates; 1(Aug. 11, 1916, c., 313, 39 Stat. 481.) . 7 48. {Salim 17.] Stafe laws and faxatimt ¤¤nGectcd.-—Tl1e gmymeut Qc! any tax` levied by this d1apterY¤h q11‘ not exc~nipt_ may param- from any penalty or puulihmeut now or hcreiatter " gimvidad by laws pi State for into co¤trnété 1 of sale at cotton for iutura delivery, mr shall the- payment of may tax 1mpos& 'by thklchapter bc held to prohibit any State or municipality from imwlag n mx on the same trans- écticm. (Am. 11, 1916, c. 313, 89 But., 481.) , _, _ , 749; [Satin 19.] of ra¤lQ( of i¤ve¤t$g;gti0g.—-i—> . The of 1s" hmwbi directed to publish · from time tv dmc the results at imrwtlgatlom made in pur= suance of chaptc·r.» (Aw. 11, 1918, _¢. 813, 39 Stat._481.-)- , 7®, —N.].Ca¤t¤ct|*¤•dc prior ;t0.—S¢pteinb¤·_1, ‘ 1916, aaaiccted.-··-Nothing in $11 dame: shall, be ·c¢mstrued_ . to apply to any contract 1 ct nie ot. any cotton for future . delivery i¤ motion Y733 oi this chapter whirl: shall 1 have been mma prim to September .1, 1918. (Aug. 11, 1918, c.313,&8t;nt.,481.) _ _. , 1 . _ J 751. at Gcvernnat sttwwra; · mr diem allow ¤ a¤¢e.Y—·-·Whm ordered {rm their pwtn ot duty cot- 1 tcmiuturu ntwmcyp, may be peaked pur diem in lieu ot sub- , sisteme M ex¢eedi& $4. (May 10, 1916, c. 117, 5 1, N ‘Stat.87.) ‘_ _ 4 U V -4 752. [8w% 22.] of partial luv ty.-—-It any · clam, watmceg paragraph, or part ct this chapter ,shall for ary muon be Id]\ld§· by ag! court of competent. juhndictioack to w such Judmnt Zhall not hxact, impair, _“or in- W validate the remaisdcr wwf, but ahsll be comlmd in~ its a cperaticu to the clause, sentence, paragraph, ur part thereof ` directly involved in the conymversy in which such judgment . shall have been randmdh (Aug. 11, 1916, c. 813, 89 Stat. 1
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BNKL asvmr Us § 762 . < \ 2 Ghaptct I4.-3-'I’0BAC'O0 AND S • 761.¤T¤x on tobacco a.nd_sptiQ·; mutt @0:1;. » — . 762..1Bezl¤trntion pr dealers in lea! tebaecf; manufacturers and peddlcn. 763. " il#qbacc¢~`ma¤ut¤ct¤rerf’ demand. · U 7641 Farmers and growers pttebacce net regarded as manufacturers 765, Mv.¤qfacw17er’¤ qtntement ee hustnees; bend and certmente. 766. Sign pp]: `up by manufacturer. ” 761. Record of meuefaézturers kept by eellectmi , 768. Ammgi mventqry et manufacturer; beets and monthly abstracts. 769. Psckazoslet tqmees and mum ‘ 770. Perlque totpacce, refuge, cuttings, sweepiuzs, and so ferth; ••l• `betweéu manufactirerc er for export. 771; Sale puly in prueribed packages. . · 772. Label and notice " ·- 773. Lottery tickets; immorgl pictures, end go forth, prohibited. ~ 714. Stamps; preparation _¢¤d nie; .teb•.ccc sold under distraintx
tobacco abandoned ¤r_roi·re1ted. , » _ -
775. Tobacco mnnutncturcwby one person for mether or an shares} · _ stamps; fraud; . EQ ’“" r , “ 776. `_Esti;x;gtcd tex on tebacco sold without stémpa; notice et usea- A ment. _“'° ‘ _ V _! — '- 737. ·_Bemcv—!¤g unlawfully, selling witlwat stamps, er giving bead, ‘_ __ mniing false entries; · V A #· . M ° 778. Absence.jet_¤tamp`evi;le1;ce,¤f uenpcyugent: forfeiture. 7,79. Purchasini tobacco not branded or marked. 780. Unlawful removal- {xbm mtmifacteryi Penalty. 781. Amazing tnlseistnmpa nr used gtempau `- W- 782. Stakhped portion, egcmptied paciues to be éestreycdz buying, selling. gr ¤¤l¤8 ¤•,¤%¢· ° . `*` · » 788. Imported t•>b•cco··¤¤d mnt; gdixiug stamps; packagem- — e 784; Samegrcnps, cllpping, cuttings, and se forth, withdrawn withaut - " payment ¤t_tni._ IK j t " 785, Exportatiou of mauufectm·cd `telmccc and mu! without payment
of ta!. — Q _ - ‘ · J _
786. Same} transportatien”·i¤'bo¤d; export bend. . " 787. Same; procedure; exportation to foreign adjacent territory. 188. Drawbnck "on exported tobacco dm. anu!. , _, 7§9. Same; fraudulently cleiuiingg forfeiture. , . 790. Relaudiug tobacco or snuff unlawfully f penalty; forfeiture. 791. Dealer in leaf tobgccc; dealers in tebacce. __ 792. Dealers in leaf tobacco; statements; bonds; numbers assisted ts 783. Same; inventories; records; reports. - r ‘ `_ 794; Bame'; sales 'or shlpme¤Q by, _ · 795. Bimc; tax on tobhcéc unlawfully sold, removed, er shipped. 796. Same; omznseu; punishment. 797. Same; furmerf and eecperht1vc-•ssoc1ati0¤a; 198,- Same ;· stgtement of v//~ ‘. 799. Peddler; of tobacco. V _· 7 ‘ 800. Same; uetice et buhmean. ‘ _» " 801. Same; traveling with wegnn; _ -, · 802. 8ame;certi¤cete. . . " e · 803. Sauie; unlawful peddling; penalty.! _ I; ` · _ cposs gmmmucg ‘ Dldccntlnwunuce ctn expert stereps; hee cectien 264 at tim title.
Section 761, Tax an tebacce .;nd·h-mid; ‘m¤§ §e¤;·.—Up<m
all tobacco and snrm manufactured hi er imported inte the United, States, and `sefcl by ethe manufacturer er importer, or; removed ter Qconsumpticm _-or sale, there shall bee levied, collected, and pai;} n tax of 18 cents per pound, to be paid by the manufacturer or importer thereofp Sxmt! flour when sold er removed 1'or use or coqsumptien shall be taxed as enuland shell beput up in packnges—’and·gtamped in the same manner qs umm. (R. S. | 3368; Mer; 3, 1875, c. 127, $,2, 18 Stat. Msr.`3, 1,883, c. 121; 4, 22 St&t._489; Oct, 1, 1890, c. "12§4, §'36, 28 Stat. 619; June 13,W1®8,`c. 448, 5 3, 30 Stat. 449; Apr. 12, 1902, c.. @0, S 3, 32 Stat. 98; Aug. 5, 1909, c. B. 5 31, $6 Stat. 109; lime 2, 1924, 4.01 p. m., c. 234, § 401 (a), 43 Stat. 317.) ~ ·` ‘ _ ` 162. Reglctraticn of dealers in leaf tebacce; manufacturers and pcddlen.-Every qealer in leaf tobacco, retail dealer in lea! ‘\ tebamo, manuttcturer, andpeddler shall register with the collector of the district his name, er style, place ot reslqence, trade or business, andthe "place where such trade or business is te be cs,rried` on, and awfnllurje .t0 register as herein required shell sqbject such pereon to {penalty dt $50. (Oct. 1, 1890. {c. 1244, [ 26, 26 Stat. 618.) °
