Page:United States Statutes at Large Volume 14.djvu/157

 THIRTYJNINTH CONGRESS. Sess. I. Ch. 184. 1866. 127 making cigars shall fail to make the return herein required, or shall make ME? *°;¤f¤¤»°* o, false return, he shall be punished by a fine not exceeding one hundred gxising a S° dollars, or by imprisonment not exceeding thirty days. And any person _ may apply to the assistant assessor or inspector of the district to have any P"Ys°" ll"'"; _, . . . . permit, upon reergars ol his own manufacture counted ; and on receiving a certificate of quest, may have the number, for which such fee as may be prescribed by the c0mmis— $83** °°¤¤*¤d· sioner of internal revenue shall be paid by the owncr thereof, may sell ggésggcmx d°` and deliver such cigars to any purchaser, in the presence of said assistant bulk_tn purchasassessor or inspector, in bulk or unpacked, without payment of the tax. ; "é‘;l}°t‘;.P“Y' A copy of the certificate shall be retained by the assistant assessor or by an · the inspector, who shall return the same to the assessor of the district. The purchaser shall pack such cigars in boxes or paper packages, and Y¤\‘<=h¤S¤‘*° have the same inspected and marked or stamped according to the provi· d° what; sions of law, and shall make a return of the same, as inspected, to the assistant assessor of the district wherein the same were manufactured, and, unless removed to a bonded warehouse, shall pay the taxes on such cigars within fifteen days after purchasing them, to the collector of the t° PW me district wherein they were manufactured, and before the same have been removed from the store or building of such purchaser, or from his possession; and if such purchaser shall neglect for more than fifteen days to penalty go,. pack and have such cigars duly inspected, and to pay the taxes thereon neglect; according to law, he shall be fined not eiceeding five hundred dollars, and be imprisoned not exceeding six months, at the discretion of the court, and the cigars may be seized by the collector and shall be forfeited to the United States. And if any person, firm, company, or cor- for employinc poration shall employ or procure any person to make any cigars, who has :P;::{;l;‘;;’§:° not the permit or the indorsement thereon required by this act, he shall cigars; he punished by a. fine of ten dollars for each day he shall so employ such person, or by imprisonment not exceeding ten days. And if any person for making eishall be found making cigars without such permit, or the indorsement§)°;‘;’;I,l`;l*h°“*‘“ thereon, the collector of the district may seize any cigars, or tobacco for Gi m M w making cigars, which may be found in possession of such person, and the be {,.§.,—,,,{,d_ ' same shall be forfeited to the United States and sold; and the proceeds Proceeds how of such sale shall he distributed between the United States and the in- d,,,,.,b,,,,,d_’ former, if there be any, as provided by law. That section ninety-three be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That all Nuvufucfum ds w. · s d · handis ri les anufactured mad or ro- €X°°p°*&°`* goo, me , an mexc e. or n t c m , 6, p ,,.,,,,,.6 the Pm_ duced (except refined petroleum, refined coal oil, cotton, gold and silver, auntdoes not exspirituous and malt liquors, manufactured tobacco, snuff; and cigars) by ‘é°;£)gh° "**° °f any person or firm, where the product shall not exceed the rate of one m,,,,, Qi;:,?;, thousand dollars per annum, and shall be made or produced by the labor empt. of such person or Erm, or by his or their family, shall be and are hereby exempt irom tax; where the product shall exceed such rate, and not ex- Tux, when the ceed the rate of three thousand dollars, the tax shall be levied, assessed, Q;‘£“$m°T:€‘§ and collected only upon the excess above the rate of one thousand dollars ,,0; Om éaooo, per annum; and in all other cases the whole annual product, including in el! °¤1=¤‘ ally business or transaction where one party has been lhrnished with mw °M°S’ terials, or any part thereof, and employed by another party to manufacture, make, or iinish the goods, wares and merchandise, or articles, paying or promising to pay theretbr, and to whom the same are returned when so made and finished, shall be assessed and the tax paid thereon by the producer or manufacturer-; Provided, That whenever a producer or man- _ *<>l><= ¤¤¤¤l¤bl<> ufacturer shall use or consume, or shall remove for consumption or use, :&”f;i"f,}f£,:"Q§]°°’ any articles, goods, wares or merchandise, which, if removed for sale, moved for con- Would be liable to taxation, he shall be assessed for the tax upon the ar- 5“mP“°" °’ “*°· ticles, goods, wares, or merchandise so used, or so removed for consump- $011 or use; but naphtha, the product of the distillation of petroleum, and N¤¤h*£¤ mg other similar bituminous substances, when used or consumed on the °mPt"w °°' J" premises for fuel or cleaning, shall be exempt from tax.