Page:United States Statutes at Large Volume 14.djvu/163

 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 183 tions, as aforesaid, are hereby declared unlawful; and every person or unlawful, unless corporation who shall sell, transfer, transport, exchange, export, or deal in mmP°d· the same, shall be subject to s penalty of one thousand dollars for each Pguuliy fer offence, and to a fine not exceeding that sum, and to imprisonment s“° S8 °* S"' for a term not exceeding two years nor less than six months. No jeweler, worker or artilicer in gold or silver shall use either of those metals ex- Goldaud silver, cept it shall have first been stamped as aforesaid, as required by this act. ggé? b;°‘;';%°g; No person or corporation shall export or cause to be exported from the exported_ United States any gold or silver in its natural state, not coined, assayed, or stamped, as aforesaid; and for every violation of this paragraph every Penalty. oifender shall be subject to the penalties herein provided: Provided, That proviso, nothing herein contained shall apply to the reworking of old gold or silver in lump, ingot, or bar, as aforesaid. On snuff, manufactured of tobacco or any substitute for tobacco, Shun`. ground, dry, or damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of forty cents per pound. On cavendish, plug, twist, and all other kinds of manufactured tobacco, Mnnufmlrured not herein otherwise provided for, a tax of forty cents per pound. t°b“°°°‘ On tobacco twisted by hand, or reduced from leaf into a. condition to Tvlmccctwisbbe consumed without the use of any machine or instrument, and without °d by h“d· &°' being pressed, sweetened, or otherwise prepared, and on fine-cut shorts, a. tax of thirty cents per pound. _ On fine-cut. chewing tobacco, whether manufactured with the stems in inF*:;*;:*:hg‘ or not, or however sold, whether loose, in bulk, or'in rolls, packages, pa- g ° ’ ' pers, wrappers, or boxes, a tax of forty cents per pound. On smoking tobacco, sweetened, stemmed, or butted, a tax of forty cents Smoking per pound. °°l'*‘°°°• On smoking tobacco of all kinds, not sweetened, nor stemmed, nor butted, including that made of stems, oi- in part of stems, and imitations thereof, a tax of fifteen cents per pound. On cigarettes, or small cigars, made of tobacco enclosed in a. wrapper, Gigmctes. or binder, and not over three and a half inches in length, and on cigars Pau, p. 474. made with twisted heads, and on cheroots, and on cigars known as short- Charms Sw sixes, the market value of which is not over eight dollars per thousand, a themgrkgtimlm; tax of two dollars per thousand. °f which is im On all cheroots, cigarettes, and cigars, the market value of which is °v°t$8§;r1O?l over eight dollars and not over twelve dollars per thousand, a. tax of Dogg-B, four dollars per thousand. On all cheroots, cigarettes, and cigars, the market value of which is over $12. over twelve dollars per thousand, a tax of four dollars per thousand, and in addition thereto twenty per centum ad valorem on the market value therecfi And the commissioner of internal revenue, with the approval Commissioner of' the Secretary of the Treasury, may prescribe such regulations for the :g;“i:l:°B'3i‘;* f°' inspection and valuation ol' cigars, cheroots, and cigarettes, and the collec- &q. of gigm-S? tion of the tax thereon, as shall, in his judgment, be most effective for the °h°¥'°°*¤» &<>· prevention of mequalities and Hands in the payment of such tax. And, Manufacturer in addition to other regulations, it shall be the duty of the inspector or Sw, whe ex. assessor who appraises any cigars, cigarettes, or cheroots to examine the :;’:a"°glgP;Pm manufacturer thereof or his agent under oath, which oath shall be admin- wha; vim_ I istered by the inspecting and appraising officer, and reduced to writing, and signed by such manufacturer or his agent, with a. view to ascertaining whether such manufacturer has any interest, direct or indirect, in any sale that has been made, or any resale to be made of said cigars, cigarettes, or cheroots, by the concealment of which he seeks to obtain a. false, fraudulent, or deceptive appraisement. That section ninety-eigl1t be amended by striking out all after the 011- $¢¤l>l¤¤ 98- acting clause, and inserting in lieu thereof the following: That there shall A¤°*i<>¤ MM- be levied and collected and paid monthly on all sales of real estate, goods, wares, merchandise, articles, or things at auction, including all sales of