Page:United States Statutes at Large Volume 20.djvu/369

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344 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. dealer in leaf-tobacco, for selling tobacco produced by said farmer or planter, or by said executor, administrator, or guardian, or received by either of them as rents from tenants who have produced the same on· Proviao. the land of said farmer, planter, or minor: Provided, That nothing in this section shall be construed to exempt from a special tax any farmer or planter who, by peddling or otherwise, sells leaf-tobacco at retail directly to consumers, or who sells or assigns, consigns, transfers, or disposes of, to persons other than those who have paid a special tax as leafidealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export. Fiuueiarics not “No sheriff or other officer acting under order or process of any court U¤bl°- or magistrate, nor trustee, or other fiduciary, legally acting under the powers vested in him, shall be liable to said special tax as a dealer or retail dealer in selling tobacco under such authority. And no purchaser at any sale by such sheriff, officer, trustee, or fiduciary, shall be held liable to any other tax or restriction as to a sale of tobacco so purchased than he would have been had such purchaser been the producer thereof on his own land. Sales by dealers. “Dealers in leaf-tobacco shall sell only to other dealers who have paid a special tax as such, and to manufacturers of tobacco, snuff', or cigars, and to such persons as are known to be purchasers of leaf-tobacco for pr,,m,,_ export: Provided, It shall be lawinl for any licensed manufacturer of cigars to purchase leaf-tobacco of any licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively." R. S. 3355, That section thirty-three hundred and fifty-five be amended by striking Amended- out all after the said number, and substituting therefor the following: Tobacco mcoo. “Every person, before commencing, or, if he has already commenced, facturere state- before continuing, the manufacture of tobacco or snuff, shall f1u·nish, mult- without previous demand therefor, to the collector of the district wherethe manufacture is to be carried on, a statement in duplicate, subscribed under oath, setting forth the place, and if in a city, the street and number of the street, where the manufacture is to be carried on ; the number of cutting-machines, presses, snuff-mills, hand-mills, or other machines; the name, kind, and quality of the article manufactured or proposed to. be manufactured; and when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or Bond. to whom it is to be delivered; and he shall give a bond, to be approved pomny, by the collector of the district, i11 the sum of not less than two thousand nor more than twenty thousand dollars, to be fixed by the collector of the district, according to the quantum of business proposed to be done by the manufacturer, with right of appeal by the manufacturer to the Commissioner of Internal Revenue in respect to the amount of said Condition. bond, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he shall render truly and completely all the returns, statements, and inventories prescribed by law or regulations; that whenever he adds to the number of cutting-machines, presses, snuff-mills, hand-mills, or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any manufactured tobacco or snuff which has not been stamped as required by law; and that he shall comply with all the requirements of Admcioool o,,,.o_ law relating to the manufacture of tobacco or snuff. Additional sureties ties. may be required by the collector from time to time. Corcmooco ofoo,_ ¤¢And every manufacturer shall obtain a certificate from the collector lector. of the district, who is hereby directed to issue the same, setting forth the kind and number of machines, presses, snuff mills, hand mills, or