Page:United States Statutes at Large Volume 1.djvu/507

 sale, within the United States, at any manufactory, for every pound of snuff, eight cents.

. And be it further enacted, That from and after the said thirtieth day of September next, there be levied, collected and paid, upon all sugar which shall be refined within the United States, a duty of two cents per pound.

. And be it further enacted, That the duties aforesaid shall be levied, collected and accounted for, by the same officers as are provided by the act, intituled “;” subject to the superintendence and control of the department of the treasury, according to the respective authorities and duties of the officers thereof.

. And be it further enacted, That every manufacturer of snuff, who shall be such previous to, and on the thirtieth day of September next, shall, on the said day; and every manufacturer of snuff who shall be, and become such, after the said day, shall, twenty days, at the least, previous to commencing the business or trade of manufacturing snuff for sale, make true and exact entry and report in writing, at the office of inspection, which shall be nearest to the house or building where he or she shall carry on, or intend to carry on, the business or trade aforesaid, of every house or building where such business or trade shall be by him or her carried on, or intended so to be, and of every mill, specifying the number of mortars to each, which he or she shall have or keep therein, for the performing of any process, operation, matter or thing in or about the manufacturing of snuff, and shall also give bond in the sum of five thousand dollars, with condition, that he or she shall, and will, from day to day, enter in a book, or on a paper to be kept for that purpose, all snuff, which he or she shall manufacture, or cause to be manufactured, and of the quantities, from day to day, by him or her sent out, or caused to be sent out of the house or building, where the same shall have been manufactured; and shall and will, on the first day of January, April, July and October, in each year, render a just and true account of all the snuff which he or she shall have manufactured or made, and sent out, or caused or procured to be manufactured or made and sent out, first from the time of his or her entry and report aforesaid, until the day which shall first ensue, of the days abovementioned for the rendering of such account, and thenceforth, successively, from the time when such account ought to have been, and up to which it shall have been last rendered, until the day next thereafter, of the days abovementioned for the rendering of such account; producing therewith the original book or paper whereon the entries, from day to day to be made, as aforesaid, have been made, and shall, at the time of rendering each account, pay or secure the duties, which, by this act, ought to be paid upon the snuff, in the said account mentioned and stated: And if any such manufacturer shall omit to make any such entry or report, or to give any such bond as is herein before directed, he or she shall forfeit and lose every mill, together with the mortars and other utensils thereto belonging, which he or she shall have or keep, for the performing of any process, matter or thing, in or about the manufacturing of snuff, and shall also forfeit and pay the sum of five hundred dollars, to be recovered with costs of suit.

. And be it further enacted, That every refiner of sugar, who shall be such, immediately before, and on the thirtieth day of September next, shall, on the said day, and every refiner of sugar, who shall be, and become such, after the said day, shall, twenty days, at the least, previous to commencing the business of refining sugar, make true and exact entry and report in writing, at the office of inspection, which