Page:United States Statutes at Large Volume 15.djvu/190

 158 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. package so stamped shall be paid to the collector on making the entry For Provisions as such transportation; but the provisions of this section shall not limit the °° ‘“°h *"‘“‘p“‘ time for tobacco or snuif to remain in bond. wher, mb,,,,. Sec. 7 5. And be ·a't further enacted, That in all cases Where tobacco or ¢=¤,&¢·¤¤‘¤ m=1d6 snufl` of any description is manlfacturod, in whole 0I' in part, upon comfg f;”;§;;"§'“ps mission or shares, or where the material from which any such articles me when and by made, or arc to be made, is fl1¥‘¤lSh€d by OHS p€l`S0l’1 Rfld made 01* manu- “'h°m· factured by another, or where the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be fixed by the actual maker or manufacturer before the article passes from the place of making or Fmud l0_ manufacturing. And in case of fraud on the part of either of said persons °`°us° f°""mm·°' in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles Penalty. shall be forfeited to the United States; and each party to suchlfraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. Dcalersinleaf $2:0..76. And be it further enacted, That every dealer in leaf tobacco daily in books. 28 the commissioner of indternpl reyenue may prescrible, tht; number of ogsheads, cases, and poun s o lea tobacco purchase by im, and of whom purchased, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and if shipped, to whom shipped, and to what district. Such B<><>k¤ to b¤ book shall be kept at his place of business, and shall be open at all hours nm °p°"* &°‘ to the inspection of any assessor, collector, or other revenue officer; and P<>¤¤|¤y· any dealer in leaf tobacco who shall neglect or refuse to keep such book shall be liable to a penalty of not less than five hundred dollars. and on conviction thereof shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. Until October Sec. 77. And be itficrther enacted, That from and after the passage of mm.] tobacco eight, all manufactured tobacco and snuff (not including cigars) imported ¤¤¤<i_jr¤ulYt¤ be from foreign countries shall be placed by the owner, importer, or con- signcc thereof in a bonded warehouse of the United States at the place and not with- of importation, in the same manner and under rules as provided for wareg;‘f"" ““"l» housing goods imported into the United States, and shall not be with- " drawn from such warehouse, nor be entered for consumption or transportation in the United States prior to the said first day of October, eighteen repay! ifim· hundred and sixty-eight. All manufactured tobacco and snuff (not inl:z’;;:‘;“:g:;€”§é cluding cigars) imported from foreign countries, after the passage of this mnt an addition act, shall, in addition to the import duties imposed on the same, pay the ;*}*P°*`* d“· tax prescribed in this act for like kinds of tobacco and snuff manufacturctl " m the United States, and have the same stamps respectively affixed. mgmrgpgztclbc Such stamps shall be affixed and cancelled on all such articles so import-cd ’“ * °‘* by the owner or importer thereof, while such articles are in the custody 0; the propeir cugtomiluousie officers, and such articles shall not pass ou; 0 t1e custo y o suc of cers until the stam s have been ailixed an _ m be put up cancelled. Such tobacco and snuff shall bep put up in packages, as m l’”°k"g°*i prescribed in this act for like articles manufactured in the United St8.t€S Haoypipgs, before Such stamps are afllxed; and the owner or iwportcr of" such msomlg act; tobacco and soul? shall be liable to all the penal provisions of this act, where to be prescribed for manufacturers of tobacco and snuif manufactured m U18 mm, ;m.,epnck_ United States. Where it shall be necessary to take any such articles, S0 ing,&c. 1mp0rtcd, to any place for the purpose of repacking, atlixing, and can-
 * ‘él;;‘f$‘:1°6°;’tlf;;‘;k° shall enter daily in a book kept for that purpose, under such regulations
 * )Q‘;$°l;·HT;hlc_ this act, and until the ilrst day of October, eighteen hundred and sixty-