TOBACCO, SNUFF, CIGARS, AND CIGARETTES SEC. 2017. INVENTORY. Every person engaged in the manufacture of tobacco or snuff shall make and deliver to the collector of the district a true inventory, in such form as may be prescribed by the Commissioner, and verified by his own oath, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gum, and other materials held or owned by him on the first day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the 1st of January; setting forth what portion of said goods and materials, and what kinds were manufactured and produced by him and what was purchased from others. The collector shall make personal ex- amination of the stock sufficient to satisfy himself as to the correct- ness of the inventory, and shall verify the fact of such examination by oath, to be indorsed on or affixed to the inventory. SEC. 2018. BOOKS. Every person engaged in the manufacture of tobacco or snuff shall keep a book or books, the forms of which shall be prescribed by the Commissioner, and enter therein daily an accurate account of all the articles referred to in section 2017 purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tin- foil, licorice, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what dis- trict removed; also the number of net pounds of lumps of plug to- bacco made in the lump-room, and the number of packages and pounds thereof produced in the pressroom each day. SEC. 2019 . MONTHLY ABSTRACTS. Every person engaged in the manufacture of tobacco or snuff, shall on or before the 10th day of each month, furnish to the collector a true and complete abstract from the book required under section 2018 to be kept, verifying the same by his oath, of all such purchases, sales, and removals made during the month next preceding. SEC. 2020. CROSS REFERENCE. For packing and selling requirements, see subchapter C. Part II-Definition and Requirements of Cigar and Cigarette Manufacturers SEC. 2030. DEFINITION. Every person whose business it is to make or manufacture cigars or cigarettes for himself, or who employs others to make or manu- facture cigars or cigarettes, shall be regarded as a manufacturer of cigars or cigarettes, respectively. SEC. 2031. REGISTRATION. Every manufacturer of cigars or cigarettes shall register with the collector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on. SEC. 2032. STATEMENT. Every person before commencing the manufacture of cigars or cigarettes, shall furnish, without previous demand therefor, to the collector of the district a statement in duplicate, 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; and when the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom they are to be manufactured, or to whom they are to be delivered. 223
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