Page:United States Statutes at Large Volume 15.djvu/191

 FORTIETH CONGRESS. Szss. II. Ch. 186. 1868. 159 ceiling such stamps, other than the public stores of the United States, the collector of customs of the port where such articles shall be entered shall designate a bonded warehouse to which such articles shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such articles to pass out Penalty upon of his custody or control without compliance by the owner or importer g?l°°;? °f8‘;““' thereof with the provisions of this section relating thereto, shall be ms on c` deemed guilty of a misdemeanor, and shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Sec. 78. And be it further enacted, That from and after the passage Dealers in of this act it shall be the duty of every dealer in manufactured tobacco, having on hand more than twenty pounds, and every dealer in snuff Smtngimvang having on hand more than ten pounds, to immediately make 2, true and °°"¤*l¤ °m°“¤*¤ correct inventory of the amount of such tobacco and snuff, respectively, ?sJ;°;`;(°:};°ul;;:: under oath or atlirrnation, and to deposit such inventory with the assistant oath, and d¤· assessor of the proper division, who shall immediately return the same QP? fg; Elf to the assessor of the district, who shall immediately thereafter make an  n 6 ’ abstract of the several inventories filed in his oiliee, and transmit such abstract to the commissioner of internal revenue, and alike inventory Like invenand return shall be made on the first day of every month thereafter, and  5‘:lb°ml‘:;_‘i° a like abstract of inventories shall be transmitted while any such dealer w,mgs,}é,c_ has tobacco or snuff remaining on hand manufactured in the United States, or imported prior to the passage of this act, and not stamped. After the first day of January, eighteen hundred and sixty-nine, all Anei·Jan. 1st, smoking, fine-cut chewing tobacco, or snuff, and ntler the iirst day of :869~m*‘¤“i“°· . . . . ured tobacco not July, eighteen hundred and sixty-nnie, all other manufactured tobacco of ,0 be S01d_ gw_ every description, shall be taken and deemed as having been manufactured unless put up in after the passage of this act, and shall not be sold or otiercd thr sale ;’;:;"“§gsp;2gpt' unless put up in packages and stamped as prescribed by this act, except gw. P I at retail by retail dealers from wooden packages stamped as provided for TWG ¤h**¤S°d in this act; and any person who shall sell, or otler for sale, after the first (:“:,;?m3’266_ day of January, eighteen hnmlred and sixty-nine, any smoking, fine-cut Penalty. chewing tobacco, or snuff, and after- the first day of July, eighteen hundred and sixty-nine, any other manumctnred tobacco not so put up in packages and stamped, shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. Size. 79. And be it further enacted, That any person who shall, after pc,,,;;,,, go,. the passage of this act, sell, or offer for sale, any manufactured tobacco or S¤lli¤¤.=;.&¢-after. snuff, representing the same to have been manufactured and the tax paid ggiétgagffngi thereon prior to the passage of this act, when the same was not so manu- factured, sw. factored, and the tax not so paid, shall be liable to a penalty of five b°*`°*°fl;E’_P**S; hundred dollars for each offence, and shall be deemed guilty of a mis- 23E:,: mls M ’ demeanor, and, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and shall be imprisoned not less than six months nor more than two years. Sec. 80. And be it further enacted, That all manufactured tobacco and Tobacco and snuff; manufactured prior to the passage of this act, and held in bond at ;%;‘l};H;|;'é"‘;;g:e the time of its passage, may be sold for consumption in the original pack- 0,-uns ,,5, Ana ages, with the proper stamps for the amount of the tax thereon affixed then in bond, -» l u . • 1 ' and cancelled as required by law, and any person who shall, alter the  g‘;:°;‘: &° passage of this act, other for sale any tobacco or snuti, in packages of a stumps thereon. different size from those limited and prescribed hy this act, representing the same to have been held in bond at the time of the passage of this act, when the same was not so held in bond, shall, on conviction, be fined Penalty. Efty dollars for each package in respect to which such offence shall be committed: Provided, That after the iirst day of January, anno Domini Proviso. eighteen hundred and sixty-nine, no such tobacco or snuff shall be sold or