Trrm xxxv.—INTERNAL REVENUE.—Ch. 7. 665 have not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of cigars. Every ciga1·-manufacturer shall obtain from the collet-t0r of the cliutrict, who in hereby required to issue the same, a certificate setting forth the number of cigar-makers for which the hund has been given. and shall keep the same posted in u conspicuous place within the nmnufactnrv; and every Clg8.l'-Ill8.llllf&lCt\ll`€l‘ who neglects or refuses to obtain such certificate, or to keep the same posted as hercinbcfore provided, shall be lined one hundred dollars. And every person who manufactures ci rs of any description, without iirst givin bond as herein required, shalnxa lined not less than one hundred dolimrs nor more than five thousand dollars. and imprisoned not less than three months nor more than five years. Qigarettes and vheroots shall be held to be cigars under the meaning of thm chsigter. Sec. 3388. veriy ciga1·~111anufacturer shall place and keep on the side , M anufactumfs or end of the buil ing within which his business is carried 0n, s0 that it Sig"- can be distinctly seen, a sign, with letters thereon not less than three F 1g5g_ ,,_ inches in length, painted in oil-colors or gilded, giving his full name and 186, s. 83, v. 15, p. business. Any person neglecting to complv with the requirements of 160- tbis section shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars. Sec. 3389. Every collector shall keep a record, in u book provided for Record otmauuthat purpose, to be open to the inspection of any person, of the name f¤<*t¤¤'€fS wd and residence of every person engaged in the manufacture of cigars in l'E*k'"°‘ his district. the place where such manufacture is carried on, the number 20 July, 1868, c. of the nmnufactorv, and the names and residences of every cigar-n1akc·r l86» $· 8% V- 15» P- employed in his district; and he shall enter in said record, under the I6]` name of each nmnufucturer, an abstract of his inventories and monthly returns. And he shall cause the several manufactories of cigars in the district to be numbered consecutively, which number shall not thereafter be changed. Sw:. 3390. Every person now or hereafter engaged in the manufacture Annual ima,. of cigars shall make and deliver to the collector of the district atrue ww, book entries inventory, in such form as may be prescribed by the Commissioner of tg‘°f¤tmY ;*b· Intcrnal Revenue, of the quantity of leaf tobacco, cigars, stems, scraps, {,5.; ° mm] °°` clippings, and waste, and of the number of cigar-boxes and the capacity —e-;— of each box, held or owned by him on the first day of January of Ib‘d·»‘*·86·P·161· each year, or at the time of commencing and at the time of concluding business, if before or after the lirst of January: setting forth what portion and kinds of said goods were manufactured or produced by him, and what were purchased from others, and shall verify said inventory by his oath indorsed thereon. The collector shall make personal examination of the stock suhicient to satisfy himself as to the correctness of the inventory; and shall verify the fact of such examination by oath to be indorsed on the inventory. Every such erson shall also enter daily in a book. the form of which shall be prescribed by the Commissioner of Internal Revenue, an accurate account of all the articles aforesaid purchased bv him, the quantity of leaf-tobacco, cigars, stems, or cigarboxes, of whatever description, ll'l&l]llfH.(‘tlll'0d, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and shall, on or before the tenth day of each and every month, furnish to the collector of the district a true and accurate abstract from such book, verified b · his oath, of all such purchases, sales, and removals made during the month next preceding. In case of refusal or willful neglect to deliver the inventory or keep the account, OI`-flll'¥ll:!ll the abstract aforesaid, he shall he lined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not loss than six months nor more than three years. Sec. 3391. It shall he the duty of every dealer in leaf-tobaccq or ma- Dealers gn mg terial used in manufacturing cigars, on de-mand of any 0i·H<·c·r of internal ,5;:*6 S‘:0:l8‘;'t;m fvvenue, to render no such officer a true and correct statmnent, under mmm when dg_ oath, of the quantity and aunount of such lcat-tobacco er nmterials sold E¤nded._ gr dglivpmd to any person nmncd ln such Clemimdi and lvl 0880 of l'0fl1S8l Ibicl.,s¤.86,p.l62.
