Page:United States Statutes at Large Volume 15.djvu/184

 152 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. Pl**¤*¤*'S **0* *0 planter shall be required to pay a special tax as a dealer in leaf tobacco rent from tenants who have produced the same on his land. Dealers iam- Dealers in tobacco, whose annual sales exceed one hundred dollars and }];;ffd€f,"gSwh° do not exceed one thousand dollars, shall each pay five dollars; and when such. their annual sales exceed one thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of one thousand dollars. Every person whose business it is to sell or offer for sale manufactured Payment of tobacco, snuiil cr cigars, shall be regarded as a dealer in tobacco. Am-] €;;°“:l2t°£’:;_ any retail dealer, liquor dealer, or keeper of a hotel, inn, tavern, or eating. amps. house, who sells tobacco, snuff, or cigars, shall pay, in addition to his special tax, the special tax as a dealer in tobacco. M=¤¤¤f¤¤¤¤r¤r= Manufacturers of tobacco shall each pay ten dollars; and in addition fhfézgggéggd thereto, where the amount of the penal sum of the bond of such xnanufng. as such. ture1·, required by this act to be given, shall exceed the sum of five thousand dollars, two dollars for each thousand dollars in excess of five thousand dollars of such penal sum. Every person whose business it is to manufacture tobacco or snulf for himself, or who shall employ others to manufacture tobacco or snui}, whether such manufacture shall be by outting, pressing, grinding, crushing, or rubbing of any leaf or raw tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco, resulting from any processof handling tobacco, shall be regarded as a manufacturer of to- Notlto pay bacco. But. no manufacturer of tobacco shall be required to pay the glggigfshgf 3i_ special tax as a dealer in tobacco for selling the products of his own ing, &c. manufacture. QZ? :,f,$€f;i{,_ thousand dollars, shall each pay ten dollars, and when their annual sales gamer!. exceed five thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of five thousand dollars. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shall be regarded as a Spcciulmx manufacturer of cigars. No special tax receipt shall be issued to any ’law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished Cigar-makers by others, shall be regarded as a cigar-maker. Every cigar-maker shall Lz3f::,;:;;; cause his name and residence to be registered, without previous demand, registered, with the assistant assessor of the division in which such cigar-maker shall be employed; and any manufacturer of cigars employing any cigar-inakor who shall have neglected or refused to make such registry shall, on con- Penalty. viction, be fined five dollars for each day that such cigar-maker so offending by neglect or refusal to register shall be employed by him. °f{mm*Sl;a_&<>· SEO. 60. And be it further enacted, That in every case where it ben,,,,,,,,,,, sms, comes necessary to ascertain the amount of annual or monthly sales made how nsoertuinetl by any person on whom a special tax is imposed by this act, or to ascex- ““d "°°““‘°d· tain the excess of such sales above a given amount, such amounts and excesses shall be ascertained and returned under such regulations and in Rmx is im suchltorm as shall be prescribed by the commissioner of internal revenue; mmm, mms, and in any case where the amount of the tax has been increased by this exeepngc. to its act above the amount before paid by any person in that behalf, such per- _ such increase from the taking effect of this act; and in any case where m};S“;';°X[’:;;;’;m the amount of sales or receipts has been understated or under-estimated by gHm(mmm.,d_ any person, such person shall be again assessed for such deficiency, and shall be required to pay the same with any penalty or penalties that may by law have accrued or be chargeable thereon. °S1·:o. 61. And be it further enacted, That upon tobacco and snuff which
 * "‘·"‘ for selling tobacco of his own production, or tobacco received by him as
 * ¤*¤¤$*¤*}r Manufacturers of cigars, whose annual sales shall not exceed five
 * é*j”J*?;l“°&l;° manufacturer of cigars until he shall have given the bond required by
 * 2***** **S¤°$$°dS son, except retail dealers, shall be again assessed and pay the amount of