§ 789 aww .26.—I§TTE the mbmquent expbrtation of the said tobacco and and to be 1 ascertained under suéh regulations as shall be prescribed by the Gowimiouer of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section- shall be paid py the warrant of the Secretary of the Treasury cm the Treasurer of the United _A States, out of any money arising fgom internal duties not other- t wise eppmpriated. No claim for an allowance of drawback shall be entertained `or allowed until a certificate from the, collector of customs at the pcpt, fxgm which the goods haveg been exported, or other evidence satisfactory to the Gommis- s}g_;ngi·_ef Internal Revenue, has been furnished, that the stamps imxed to the tobacco or snuff entered and cleared for export 9 to u foreign country were totally destroyed before such cheerance; new until the claimant has tiled a bond, with good and &cieai; suveties, tc be approved by the collector of the district _ from which the goods are shipped, in e. penal sum double the amount of the tax for which eeid claim _ ié made, that he will , izmcure, within a reasonable time, evidence satisfactory tq the , Gemmiwieuer of Internal Revenue that said? tobacco or smmf has been huded at any pgtt without. the jurisdiction ‘0f the Unitm States, or that after shipment the same were lost at t sea, and have not been relanded within the limits of the United States, (R. S. {3386; Mar. 1, 1879, 'c. 125, _§ 16, 20 ’ Stat. $$7.) — . . " ° Y t 78*9, Same; fmuduimtly chiming; forfeiture.--If any person or persons shall fraudulently claim or seek. to obtain an 8.110W-, ance or drawback of dutiee, cm any ‘ manufactured tobacco, or shall fraeduiwtly claim any ‘greate;:2 allowance or drawback
the duty `actually paid, such person 0; persons
shall forfeit triple the amount wrongfully or fraudulentfy z claimed cr sought to be ofitaiuedi Of the suit of $500, at tpe ; election of the Secretary of the Treaqury, tie be recovered as`jiu" other cases of _ forfeiture proyided for in the intemalfevenuet laws, (Feb. 8, 1875, c. 36,5 25, 18 Stet. 312.) __ . . 796. Rclanding tobacco er emu! ¤nl•wfully;` penalty; fcrfeh t W»¥'£·‘T"EY°i'Y P€1'$°¤ WW, Wiih the lllfellt @0 defraud the revenue, kw of the United releuds or emma to m- "relgmded within the jurisdiction df the United Stata any magmfectured
or $11uE which hee been shipped for erpoztétien under
§l$·§!‘0V18i0RS.0f this sectimi 7% oftws title, with-
eat properly . entering _ eh tobacco ez .mu£_` at the eust0m-—e
pause, sum paying the proper customs ani! 1‘¤:e¤¤¤L-uzevenuhe , thereon, mj wm receives smh reieuded tobacco er snuff, and eggry t
se m grim aids orebete in mach mlindiug or receiving mchf
teheeqc mi mu! esiaali, en ceuvictiou, be éned not egeeedmgi $5,969, or imprisoned ae; more than three md tobeccc 4 er Quik so s§1¤11.be forfeited to the.Q¤1@ Stetes. 1 _(B, §._§ 33$5;`J:i¤se 9, 18%, c. 161,, I 1, 21 &nt. 161; Aug. 8,, 1S&, é. 4%, 22 Stat. 8?2;JJa.¤. 13, 1883, ¤ Stgt; 402.,) f { TS1. Deglen m led whew; dealers in he§m&·——-·Every perma shall be e Gene: ixvleafltebaeee, when busi-
tt is, fm: es on ecmmissicu, wml, or nie: for sale, t
er fm ale ee M l esion, mf » ‘ t Every whme business it is, to eel} eg, e¤e1·,f¤r sale, *
tomeee, snuff, er cigars, shell be as n
(B.$.$82·§4.) ·" ’
nnibers
te.-—·-Evwy in "mf mall Ele with the col-
%smef&•d1mictiawhh%hishmi@ism¤§eéeua'etntewt te nmdw mts. fom: the piece, sud, if ig n eity, the of when hh te be carried ®. the ef eaeheyaee iv&m`1eat~¢t¤mce¤ is new by ee stem} whemmrje uma to of his ieef tebwem gternm he yve to ·® dlmdct in wh£& he B ·
mu. mvvnzv va t 796 Everysuch dealer shall 3ive.a bond with surety, ntiatactory to, and to be approved by, the collector ct the d1atrlet,.ln such ,penal stun aa the collector may require, not lee: than $500; and a new bond may be required in the discretion of the col. lector, or under instructions of the commissioner. — Every such dealer shall be assigned a_ number by the collectorof the district, which number shall smear in every inventorv invoice and report rmdered by the dealer, who wall also obtelc certificates from the collector of the district awting forth me mace where this business is carrledon md ,, , the pmcesedesignatetl by the dealer asthe places of rtorage of ble tobacco, which cer. tidcate ahall be posted conaplcuotmly within duler’s remtered place of bueinem, and within each designated place or storage. (R. S. 53360-; Mar. 1, 1879, c. 125, { 14, Z) Stat. 345; Féb. 24, 1919, c.‘18, _§ 704, 40 Stat.1119; Nov. E, 1921, c. *136, § 704, 42 Stat. —288;=June 2, 1924, 4.01 p. m., c. 234, I 403, 43 Stat.°318.) _. e* n __ I » — 793. Same; lnventorlea; records; report•.—Every dealer in V leaf tobacco shall make and deliver toe the collector of the district a true, invento ry» of the quantity of dmerent kinds of, tobacco held or owned, and where stored. by him, on the 1st day of Jannaryof each yur, or at the time of commencing ind at the time of concluding bmineas; if before or after the » 1st day of January, such inventory to"be made new oath and rendered. in such form as may be premrlbed by the conxmie aioner. · · A ‘ _ . . · ‘ Erery dealer in leaf tobacco shall] rm&r -mch invoices and keep such records as shall be prescribed by the .—:~»~ , ¤and shall enter therein, day by day, upon same day on which the circumstance, thing, or act to be recordad is done Korn occurs. an accurate account of the number ot h da, tierces, cases and bales, and quantity ot lm boucco recatalned therein, purchased or l‘&(!€i’¥%d_b]` him, on comigntnenth for storage, `by tr•m§r or otlncrwbe, md of whom purchased or received, and the number. at M s, tierces, caeeeand balu, quantity ot lent coe tained therein, sold. by`him, yrith the ineech instance of the `peraon to whom sold, and H “ to whom shipped andsto what district; such reewds be keet at his place of business at all tinxes and prucrvcdt for s periodof two_»years,_and1 the eamenhall be at all been for the ednnpection ot any lntemal··revenee o§eer m· agent. * ` mler me leaf on oebefore the wth hy of each &onth, shell furnish to the collector of d@=lct at ttm
report nun mae of Ju! tobacco mak by him ddriw the meth nxt
preceding, which report null be and rend&`!n mw a form an the commimloner, with the approval of the Secrewry, shall prescribe. (B.,_`_S. l 1, 187% e. 1%,1 14, 20 Stat. 3e5;.Feb..24,_ 1918,1:. 18,] 704, 40 Stat. 1119;* Nov. %,. c 1921, c. .138, »§ 704,*42 Stat. 288;_June 2, JM4, 4.01 p. nr., c. ~ § 403, 43 Stat. 818.) `· * ` _ 794. Sane; um or éipnatg by·.-—e8•m or,¤h@mts` d "mf tobacco bye dealer ln la! twacco phnllboin qunnddu of‘notlwmsnah@@&·ce.dae,orb¤1e.except.,loose l@ftobqeoocomprlsingthebmkaenwardo¤e£oo:n,and oxmpt to A duly r@smw of clgnrn for m in hia cen manufactory exclusively. ‘ · Dalera lat mmm: ebelt make shipments of lent tobacco onLv to other daahrs ln to manufact tnrera ot tobacco. mw. elgara, or J or for export. (R. S. i `; Mar. 1, im, c. 1%, { 14. M Stat.
e.:1S,_ § 704, 40 8tzt.,’111§;Nov. 23,·1¤1, c.»188. {
so am. m: xm a.·1a.n.;¢.o1 pt m., e S-M. as sm.
_ . ·~ t lx .· · N . . ,5%*., e -··-Bum" all sold, removed. or chipped by ln lent in vélolndon of prorleloneed `
