l§ 763. !‘ITI:B#-l&·j¥—lHE£ 763. a" Tohaece mannfadtret " dehed.-»-·Evcry persch when hzmness it is to manufacture tebscco or mud for h@lf, er who employs others to xn¤,nn§t¢t¤1‘¤ tehacco er SEEK, wh&r mm manufacture he by cutting, e ,'¤indlm, lm, or mbbinglcf any raw er lest `tehaeee, er otherwise raw em? lm! tobacco, er msnsfactdnéd er partially, nxannfactured
0l'·`Sl1llE, or the psttlm np for use cr censnmptien of
.scrs§, waste, cllpplngs, stem, er d@it¤ of tobacco result- . ig from any preceu efhnndllgg tehacco, or hy therwerking or prepsrauen of jest tobacco, tchacco stems, scraps, `¢Ul>Pi¤@· ~01' waste, by dftlng, twisting, screening, cr any cthere préwh
he regarded was s“ manufacturer of tobacco. ‘· And all tebaccc édseld hy such person shall he regsrsss as manufactured l
`twece, and 8`{1Ch~IIl8llHf&€tBP€d tebdcco shall be put, up and Pmliéred by such manufacturer such packages duly as the Cemissioner of Internal Revenm, with the approval of the Secretary of the Treasury, shall prescribe. (Ang. 27, 1894, c. ` 349, § @, E Stat. 5@; Ang. 5,1909, c. §,.§ 35, 36 Stat. 111; ‘Feb.K 24, 1919, c. 18, Title VII, 5 104, 40 Stat.? 1118;) of »- . 164. Farmers and growers of tehacm net regarded as manufacturers.-—»F~armers — and growers at tobacco ~ whp -sell leaf hence of their own agmwth and raising shall nots be regarded
znanuialztmers of tehsccc.5 (Aug. 27, lwé, c. 349, I 69, 28-
Stat, 568; Aug; 5, ww, cl 6, {35, ·% Stat.’110.) _; " . j 765, Manu£actnrer’s statement of business; bend and cer- -‘ tihcate.-——gEvery person, Before commencing, c1·,it hehas already commenced, Q before., continuing, "the mss¤rs¢tp»e of _ tobaccdl or . mud', shall furnish, without previous deznsnd ;. therefor, to the- éellectcr of the district where the manufacture is to be carried. on, a statement me duplicate, subscribed imder oath, f setting ie:-th the place, and if in a `clty, the treet and number df, the street, where the manufact;ure`ls to he carried on; the number of cutting mnchinw, presses, snuff jmillspjhsnd `mllls, or " ether gschines; the name," kind, and quality of the article manu; fsctnred pr proposed to he rnanlifactured; and when the same is manufactured hyhim as agent for any other person, or to be
sold and delivered to any other person under s special contract,
` the name and residence and business or occupation of the l persen for whom the ssld article is te be manufactured, or to wheg lt is tc be delivered ;-and he shall give • bend, to be approved by the collector of the district, in the sun: of not less Wthan $2,000 nor more than $20,000, to be hred by the collector ef the district, according to the quantum of business proposed to he done by the manufacturer, with right of appeal by the manufacturer ‘ to the Commissioner of Internal, Revenue ln respect to the amount of mid bond, ccndlticned that he shall not engage ln any attempt, by himself or by collusion with others, to detrsud the Government of any en his msnufscturesy that he shall render truly and completely all the returns, statements, and inventories prescribed by law cr regulations; that whenever he adds to the number of aeuttlugimschlnes, presses, ° SBIIG mills, hand mills, or other mills or mschlnm as afc»resnid,~ he shall immediately give netlee thereof to the collector cf- the district; thatwhe shall stamp, ln accordance with law, all t0· hacco and ·snuE manufactured by him before-he rexnovm any part thereof frqmthe place of manufacture; that he shall not knéwlngly selypurchsse, expese, er recelvefor sale, any mannfsctnred tehscco or shut! which has not been stamped as required hy law.; and that he shall comply with a1l~·the requirements of law relating to the man cture of tohacee er gsi. Additional suretlm may he r lr by the eellecter from time to time. And every msnufn Mn a. certldente-from the collecter of the district, whe is _ ted to issue the same. setting forth the kind and number of machim Pfwwm enllff mills, hz/md mills, er other mills and machines as aforesaid ;. » which certidcste shall be posted in a echsplenous place within me mannfactory. And every tobacco manufacturer who neglects
mu:. mvsxvb qgg { 9: rdgm ta obtain such certidénté, or Run thé game pqsted ·u hgrqapbdam p1··0vided,t¤hn11 be Mad not Hen than 8100 ngy mm than $500, Any every puma wha wunetmeg im. i. bacco or smut of any description without mst givig hmm, M ·_1m¤1q required, shan bq msu $1,669 nm mm than $5,000, uid imprisoned for got lm than Gm mr mx-,m tha; Eve years. (R. B. { 3355; N. l8U.~l¢· @,|1, 19 ‘ Stat. 248; Mar; 1,- 187% c.125, S. 14, EQ Stat. 844.) ~ " 7%. Sign puf. up by N¢¤#I¢(B€!f•·····EY€’£‘¥ mhhuhcturer at tobgcco and shall place mdkesp on the $@9r em! at the Euudim wherein his isycazrted “s¤,.:g¤ tint tt can be distinctly seen, Pi wg, with letters not three inches in length, palutedlin all calm or dléid, dving his mn name and business. And eveyy yvhc ¤q3@ ta compky with they requtiements "oi this m¢ti® ishallybe @6 not less thhu $1`00_ncx_mcm”than '(R. §.` { · ‘ , Q 767. of mt1mfscturé·rs·kmt by cm-- ljectoiishall keep d rééord, in a book my pmvided for ` that purpqsep tc -b¢ .‘?Pé¤ to jtlie twenties af. only tmc proper cmcem of itnterhal `revehw. including deputy am i¤tér1i§rreyemié ngéhts, of »-the name and : lo! every ‘§ers0;x cnkageil in the manutxcture of tobacco or mm Ain his district, the place. where meh manuf¤cfurc la ag, am ytthq Humber ot the_matm1’sct<>ry'; shall mtv: i¤"sa~i¢1 `fecord; under the name of each manufacturer, s capy at every inventory réqulred by law tot be madé by suck mmhfactmer, y mid an gbstract ctr his monthly he @11 cause *’
the several manutaétoried or tobacco ar mum in big diaries to be numbereq consecutively, wh£ch Eumbeis shall act be there--
5 after chgngcq, except for reasonsfsnddactqry to html; and { apprcvcdyby the Commissioner ot Jntérml Rcvenm. (R. — S. l-§ 3357; J=une·9,_1880, c. 181,] 2; 21 Stat, 1@;9ct. 1,`1&0, c. "1244,§88,28Stat.®9.) . ·;' .
768, Annu:] hzventery of man¤fs¢tm·er·; Bach nd nmthly abstracts.--—·Every person e¤gagé— in 1 the manufacture qs tc·
Y bab¢0 or snail `shsll make ahd deliver ·t¤_Sthev collector of the gdisttict n true inventpry, its smh form as‘ mir be
by the Qommissioner Qf_.ITlt€11l8l·R§¥€BH§, and by his pwd oath, of l the quantity ot eééh qt the hwermt -ki¤® at tobacco, snuff ¤our,‘ snui', stems, élimugs, ,1égqte,_ tin'
E foil, Iiécricc, mgar, gum, and other mateflpls held ar mmcd
by him on the hrgraay at J‘smmry_.ot each year, cr at the time of- commencing and at tm of c<mcl hmmm, it before or after the lst of January; Qetting what
l ot sai;} goods and materials, and hinés were mauunctureci, “ and produced by him, and what was- others.
The ccllectox shall mské personal emmimtwn t x the stock syzwcignt td satisfy himself as tq-the ccirectnem of the in-
- ventqgy, md. shall vetity the fuét ctkmrh exami¤•tion»hy—cath, K
to be indorséd an or n¤xed ton.tlm`i1;ve¤t¤ry. Ami every such
pefson shall keep nt book or boom, the {crime! which- shall _
l be prescribed by the Gapmimguar of Bevan;} and enter therein daily nm accurate ¢c&t ot all the articles aforesaid purchased by l1i_m,` the 'quamtiw of gtabaogco, umm, and mul! umu-, stentsf am-nps, elippmgi waste; tin fall, ylimrlee, _ _ siagaig gum, and ather material, at whatever dwption, manu-i . faétdred, sold, mamma:}. * rmovcd tar mp¤<>¤ my pale, og rémoved from the¥1acc_ot ms1mi‘actu rc tu bend, and to what ‘ district removed; also the number étnet pounds of lumps ct plug tobacco made ith the luing mm, and the xmmber oat p•ckages axnédtpmmds thereof pmdhced in the pxwsrcom meh day.
- Aml he phnll, on or before tm tenth day of emc§ mointh,
ulsh to the collectnr `¤ true c0g¤;plete_nbst1·¤ct from such bam; verityfng the mma by his oath, of all meh mrchnm mlm and removals mage during the month next And whcmyer any such D6!% refuses or. willfully negleas · ( to deliver the- iuvmtvrh Gr kcép ncccunt, or furnish the
