Page:United States Statutes at Large Volume 14.djvu/153

 THIB.TY—NINTH CONGRESS. Sess. I. C11. 184. 1866. 123 return according to the value at the place of shipment, when shipped for alitetnrnatwhat a foreign port, or according to the value at the place of manufacture or V “°· production, when removed for use or consumption, or consigned to others than agents of the manufacturer or producer. The value and quantity of b°l;=;g¤:;a£‘:g·b*; the goods, wares, and merchandise required to be stated as aforesaid shall m,,,,, ,,,_l,,_ be estimated by the actual sales made by the manufacturer or by his agent. And where such goods, wares, and merchandise have been re- Hé>w.wb¤¤; i moved for consumption or for delivery to others, or placed on shipboard, §$tjd‘;'g,“;“u‘f or are no longer within the custody or control of the manufacturer or his ufacturers, &e. agent, not being in his factory, store, or warehouse, the value shall be estimated at the average of the market value of the like goods, wares, and merchandise at the time when the same became liable to tax. That section eighty-seven be amended by striking out all after the Section 87. enacting clause, and inserting in lieu thereof the following: That any fM¤:¤¤f¤¢>f¤r¢¢‘¤ person, firm, company, or corporation who may now be engaged in the gr°‘%g:f;‘lg°“°m manufacture of tobacco, snuti, or cigars, or who shall hereafter commence make additional or engage in such manufacture, before commencirfg, or, if already com- ¤*·**°m°¤*· menced, before continuing, such manufacture for which they may be liable to be assessed under the `provisions of law, shall, in addition to a compliance with all other provisions of law, furnish to the assessor or assistant assessor a statement, subscribed under oath or affirmation, a»ccu— S¤Mm¤¤¢ W rately setting forth the place, and, if in a city, the street and number of g:5*¥£°°;$hll' the street where the manufacturing is, or is to he, carried on, the name wrist. and description of the manufactured article, and, if the same shall be mau— ufactured for or to be sold and delivered to any other person or party, the name and residence and business or occupation of the person or party for whom the said article is to be manufactured or to whom it is to be delivered, and generally the kind and quality manufactured or proposed to be manufactured; and shall give a bond to the United States, with TQ BM b<>¤d one or more sureties to be approved by the collector of the district, in the ::;;“,x,h°gm·u,_ sum of three thousand dollars for each cutting machine kept for use ; in ent machines or the sum of one thousand dollars for each screw-press kept for use in PF°$¤¤¤» &<>· making plug or pressed tobacco; in the sum of five thousand dollars for each hydraulic press kept for use; in the sum of one thousand dollars for each snuff mull kept for use; and in the sum of one hundred dollars for each person employed by said person, firm, company, or corporation in making cigars; conditioned that he will comply with all the requirements C¤¤di¤i<>¤¤ •f of law in regard to the manufacture of tobacco, snudl or cigars; that he b°“d' will not employ others to manufacture cigars who have not obtained the requisite permit for making cigars; that he will not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on any manufacture of tobacco, snuff; or cigars; that he will render truly and correctly all the returns, statements, and inventories prescribed for manufacturers of tobacco, enum and cigars; that whenever he shall add to the number of cutting machines, presses, snuH` mulls, or cigar-makers, used or employed by him, he will immediately give notice thereof to the collector who holds the bonds that he will pay to the collector of the district all the taxes which may or should be assessed and due on any tobacco, snuif or cigars so manufactured, and that he will not knowingly sell, purchase, or receive for sale any such tobacco, snuff or cigars which have not been inspected, branded, or stamped as required by law, or upon which the tax has not been paid if it has accrued or become payable. And the said bond may be renewed or changed from B°¤d mi N time to time, in regard to the sureties or amount thereof, according to the f,%:°:,z:g_°r discretion of the collector, under the instructions of the commissioner of Cum u f internal revenue. And every person, firm, company, or corporation what bo::;,,,," aforesaid shall exhibit, whenever demanded by any officer of internal rev- bw} givw *0 N enue, a certificate from the collector, who is hereby authorized and di- $:;‘£,*t;gl°°,;,r:; r·ected to issue the same, setting forth the kind and number of machines, demand.