Page:United States Statutes at Large Volume 14.djvu/154

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124 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. presses, snuff mulls, and number of cigar-makcrs for which the bond has Penalty for been given. And any person, firm, or corporauon u?arlufact,uring topaccc. m?"“f“°"‘}"l“g snuff, or cigars of any description without first: fbrmsbing the bond m the {,'Q§*,§Y“° smug cases herein required, slmll be subject to a finc of three hundred Qollacs, Fine Md im- and in addition thereto, upon conviction thereoi shall be hablc to mnpms. P'l“°°m°°°‘ oument for a term not exceeding onc year, at the diccrctnon of the court. Section 88. That section eighty-eight be gmcndcd by sbriking lout all after the Assistant as- enacting clause, and inserting in hcu thereof tlme followmg: That IC shall] ¤¤¤¤°¤' *0 k°°P “ be the duty of the assistant assessor of each d1Stl'lCt to keep a. record, m 2:g3·;;£,2`;°énS a book or books to be provided for the purpose, be be open to the mspcctobacco snufll or tion of any person upon reasonable request, of the name of zcuy and every ,‘2lK”;*`°·&°£.°l’°" person, firm, company, or corporation who may be engaged xp the manu- Ollgggrgiulzll facturc of tobacco, s¤uHQ or cigars in his district, together wuh the place ¤1¤¤¤l1lY ¥€¤¤‘¤¤ Where such xnanufacturc is carried on, and place of residence of the pe}- tlg£,:i:'}m°d son or persons engaged therem; and the assmtanl: assessor shall enter ln Asmnowmc- said record, under the name of each manufacturer, an abstract of hxs Wd- monthly returns; and each assessor shall keep 2, similar record for the cutirc district. $¤¤tl<>¤ 89- That section eightymiue be amended by striking out all aftc? the e¤act;· Wlww ¤>l>¤<=- ing clause and inserting in lieu thereof the following: That m all cascs

,§:,':y,£‘°' where tobacco, snuff; or cigars, of any description, are manufhctprcd, m

shares, or mate- whole or in part, upon commission or shares, or wherc the ueatcmal from gil; fgglsélgg which any such articles are made, or- arc to be made, IS .furp1shcd_ by one ,,}Q,,$,·,;,,,§,d party and manufactured by another, or where the maternal IS furmshcd or by washer, &c. sold by one party with an understanding or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the mx imposed by law thereon may be assessed upon the party for whom the same was made, or to whom the same was delivered as aforesaid, or upon the person or party who made the,as the assessor shall deam best for the collection of the revenue. And in case of fl·aud Penalty rm- on the part of either of said parties in respect to said manufacture, or of Mud ¤¤‘ ¤¤ll¤— any collusion on their part with intent to defraud the revenue, such matc- °‘°°‘ rial and manufactured articles shall be liable to forfeiture; and such articlcs shall be liable to be assessed the highest rates of mx imposed by law upon any article of like kind. Swticu 90- That section ninety be amended by striking out all after the enacting Mannfkcturgr clause and inserting in licu thereof the following: That any person, firm,

‘;nQ;*;k° fm m' company, or corporation, now or hereafter euvavad in the manufacture of

yo the . . . ° ° tobacco, sw. tobacco, snuff, or mgars, of any description whatsoever, shall bc, and here- ¤W¤¤d by hl*¤°¤ by is, required to make out and deliver to the assistant assessor of the as-

::` sessmeut district a true statement or inventory of the quantity of each of

the difcrcnt kinds of tobacco, snuHZHour, snuff, cigars, tinfoil, licorice, and stems, held or owned by him or them on the first day of January of each Inventory W year, or at the time of commencing business under this act, setting forth mm what gud what portion of said goods was manufactured or produced by him or them, l¤°W '°*'m°d- and what was purchased from others, whether chewing, smoking, Hue-cut shorts, pressed, plug, snuff-Hour or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or aflirmaticu of such person or persons, and be in manner and form as prescribed by the commis- Accounutobe sioncr of internal revenue; and every such person, company, or corpok°P1;i¤ book ration shall keep in book form an accurate account of all the articles aforef°"“‘ said thereafter purchased by him or them, the quantity of tobacco, snuil] snuH`·H0ur, or cigars, of whatever description, manufactured, sold, cansumcd, or removed for consumption or sale, or removed from the placc of manufacture; and he or they shall, on or before the tenth day of each 8h325i25d`;?- month, fhmish to the assistant assessor of the district 3 true and accurate chase, myd was abstract of all such purchases and sales, or removals, which a.bstract shall gnbe furnished cc vcridul by oath or aflirmationg and in case of rcfhsal or neglect to dcm;n?u’;i‘°' hvcr the mvcumry, or kccp the account, or furnish the abstract afo1‘6S¤ld,