FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 163 or have in his possession any stamp so removed, or who shall make any Penalty forreother fraudulent use of any stamp or stamped box, intended for cigars, or ‘“°"l‘f€ °li%“"" who shall remove from the place of manufacture any cigars not properly Bgggéogfsy boxed and stamped as required by law, shall be deemed guilty of a felony, stamped. and, on conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. See. 90. And be it further enacted, That the absence of the proper Absence ct revenue stamp on any box of cigars sold, or offered for sale, or kept for §;2°§3;;’Eftt° sale, shall be notice to all persons that the tax has not been paid thereon, mx is napping, and slzall be prima facie evidence of the nompayment thereof; and such cigars shall be forfeited to the United States. Forfetture. Sue. 91. And be it further enacted, That in all cases where cigars of Where cigars any description are manufacturcd, in whole or in part, upon commission ;‘;;§;;‘s“°g;c°‘* or shares, or where the material is Furnished by one party and manu- ’ ` faetured by another, or where the material is Furnished or sold by one party with an understanding or agreement with another that the cigars are to be received in payment therefor, or for any part thereof, the stamps Stamps to be required by law shall be affixed by the actual maker before the cigars are :l§§;d’,;}é removed from the place of manufacturing. And in case of fraud on the when., part of either of said parties in respect to said manufacture, or of any col- f hfflud *0 W°'k lusion on their part with intent to defraud the revenue, such material and Or mum cigars shall be forfeited to the United States, and every person engaged Penalty- in such fraud or collusion shall, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. Sec. 92. And be it further enacted, That any manufacturer of cigars, Penalty for who shall remove or sell any cigars without payment of the special tax as ;;Hlg`;";§,§;S a cigar manuhicturer, or without having given bond as such, or without w;ti,J{];,§c_; the proper stamps denoting the tax thereon, or who shall make false or .lf<¤'m¤l$l¤s fraudulent entries of manufactures or sale of any cigars, or who shall hse °¤mES’ make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco Stems, or other material used in the manufacture of cigars, or who shall athx any false, forged, spurious, fraudulent, or counterfeit stamp, or for affixing imitation of an y stamp, required by law to any box containing any cigars, fam ““'“PS· shall, in addition to the penalties elsewhere provided in this act for such offences, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials, which shall be found in the possession of such person, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. Sue. 93. And be it further enacted, That all cigars imported from Cigarsimforeign countries after the passage of this act, shall, in addition to the P$:;g;8‘*‘ff‘&:;“ import duties imposed on the same, pay the tax prescribed in this act for to my gl,- cigars manurhctured in the United States, and have the same stamps :<¤*‘¤*{*l>'°;'§?}¤¤ affixed. Such stamps shall be affixed and cancelled by the owner or im- t2}§,£X?;£` ‘ Km porter of cigars while they are in the custody of the proper custom-house duties; officers; and such cigars shall not pass out of the custody of such officers be until the stamps have been so affixed and cancelled, but shall be put up c§gm§;`p,.bc in boxes containing quantities as prescribed in this act for cigars manu- pufup ill b0>¢€S; factured in the United States before such stamps are affixed. And the OW,m·’&c_ owner or importer of such cigars shall be liable to all the penal provisions liablcfto pcimlj of this act, prescribed for manufacturers of cigars manufactured in the MSO °"S"°”’ United States. Whcre it shall be necessary to take any of such cigars, where to be So imported, to any place for the purpose of adixing and cancelling such *’;l;‘i§u€;"8;;‘ stamps, other than the public stores of the United States, the collector of"p “" '
