Page:Federal Reporter, 1st Series, Volume 10.djvu/890

 878 FEDERAL EBPOBTER. �accumulated, and the respondent bought it for the purpose of remanufacture into snufE or cigars, then the defendant Is not liable for having it in his pos- session, as he bought it; and, (3) that if the government tax had been paid upon it prior to the time alleged in the indictment, then the defendant is not liable. �The verdict of the jury settles conclusively the fact that this was manufactured tobacco. The Laws of 1868, July 30, § 78, (15 St. at Large, 169,) provide that "after the first day of Jannary, 1869, all smoking, fine-cut chewing tobacco, or snuff, and after the first day of July, 1869, all other manufactured tobacco of every description, shall be taken and deemed as having been manufactured after the passage of this act," — that is, the aet of July 20, 1868; so that this tobacco, whenever manufactured, being on hand after the time fixed by the statute, must be taken and deemed to have been manufactured since the passage of that act, and be treated as such. If actually manufactured before that time, it must be treated as if manu, factured afterwards, and the court could not instruct the jury that the defendant was not liable if the tobacco was manufactured before. The law settled that matter, and it was a matter imma- terial to the jury, as the judge who tried the cause charged. Again, the statute of July 20, 1868, § 71, under which section the respondent is indicted, (15 St. at Large, 156,) provides that any person who shall use, sell, or offer for sale, or have in posses- sion, except in the manufaetory or in a bonded warehouse, any manufactured tobacco, or snuff, without proper stamps affixed and caneelled, shall on conviction thereof be liable to the penalty therein prescribed. The language is any manufactured tobacco. There is no exception of refuse or worthless tobacco, or of tobacco to be re- manufactured, or of tobacco on which the tax bas been paid, or any other kind. Therein is included every kind of manufactured tobacco, no matter what its value or condition, or what the person who bas it in possession is about to do with it, if it be out of the manufaetory, and not in a bonded warehouse, it must be stamped and the stamps caneelled. �The government bas imposed a tax on all kinds of manufactured tobacco, even refuse scraps and sweepings; have required it to be put up in a particular way or ways, and to be stamped with stamps, for the.payment of the tax, and the stamps caneelled; and have im- posed this penalty, not for, having in possession manufactured tcoacco pn which the tax has been paid, but manufactured tobacco on which ��� �