Page:United States Statutes at Large Volume 1.djvu/549

 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 person, who shall be a manufacturer of snuff, on the first day of April in the present year shall within thirty days thereafter, and in each succeeding year, at least thirty days before the first day of April, make a true and exact entry or entries, in writing at the office of inspection which shall be nearest to the house or building where he shall carry on the business or trade of manufacturing snuff, therein specifying, truly and particularly, every house or building in which the said manufacture shall be carried on, with the number of mortars in every mill by him owned, occupied or used, and worked by water, and every pair of millstones used or employed in the manufacture of snuff, and every pestle in every mill as aforesaid, distinctly specifying such pestles as are worked by other means than by hand, and also every pestle worked by hand, as also every mill in which snuff is manufactured by stampers and grinders: And every person who shall commence the business or trade of manufacturing snuff, after the said first day of April, shall, at least thirty days before commencing such manufacture, make like entry or entries yearly, in manner as is before directed; and in failure thereof, every such manufacturer shall forfeit and lose every mill, in respect to which such entry shall not be made, with the utensils thereto belonging, 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 person who shall be, on the first day of April in the present year, or at any time thereafter, a manufacturer of snuff within the United States, and who shall have made the entry or entries herein before directed, shall be entitled, on application therefor, in writing, by himself, or his agent or attorney, to the officer of inspection with whom entry shall have been made, to receive a license for each and every mill by him owned, occupied, or used in carrying on the said manufacture of snuff, for the term of one year, which license shall be granted without fee or charge, upon the condition of giving a bond or bonds, with one or more sufficient sureties, for the amount of the duty or duties for one year, which according to this act ought to be paid for and upon the mill in respect to which the said license is requested, with condition to pay the same in three equal parts: one third part at the expiration of nine months, another third part at the expiration of twelve months, and the remaining third part, at the expiration of fifteen months from the date of such license: Provided, That in lieu of the said bond or bonds, it shall be at the option of the manufacturer to pay the said amount of the said duty immediately, with a deduction or abatement of six per cent.

. And be it further enacted, That the licenses herein directed to be granted, shall be prepared by the supervisors of the revenue, respectively, pursuant to such forms as shall be prescribed by the treasury department; and when issued, such licenses shall, in respect to all persons who shall be manufacturers of snuff, on the first day of April in the present year, bear date on the said day; and in respect to all persons who shall thereafter commence the said manufacture, such license shall bear date on the first day of the quarter of the year in which the said licenses shall be issued; and the said quarters of the year shall be deemed, and are hereby declared to commence on the first days of January, April, July, and October, in each year.

. And be it further enacted, That every manufacturer of snuff, to whom a license shall have been granted, so long as he or she shall intend to carry on the business of manufacturing snuff, shall yearly, and every year, within the thirty days immediately preceding the expiration of each license, apply for a new license for the next succeeding year, in