Page:United States Statutes at Large Volume 15.djvu/192

 160 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. removed for sale or consumption from any bonded warehouse unless put up in packages and stamped as provided by this act. Tex upon Sec. 81. And be it further enacted, That upon cigars which shall be °i8“*`°¥ manufactured and sold, or removed for consumption or use, there shall bg assessed and collected the following taxes to be paid by the manufacturer thereof': On cigars of all descriptions, made of tobacco or any substitute thereon cigarettes. for, five dollars per thousand ; on cigarettes weighing not exceeding three pounds per thousand, one dollar and fifty cents per thousand ; when weighing exceeding three pounds per thousand, five dollars per thousand. Rules for i¤— And the commissioner of internal revenue may prescribe such regulations
 * lg’fg°QLgf for the inspection of cigars, cheroots, and cigarettes, and the collection of

’ the tax thereon, as shall, in his judgment, be most effective for the prevention of frauds in the a ment of such tax. M§¤¤¤*'¤<=¤¤r¢¤‘¤ Sec. 82. And be it r}i¢i·,£her enacted, That every person before com- in duplicate to cigars, shall furnish, without previous demand therefor, to the assistant **5* assessor of the division a statement in duplicate, subscribed under oath or g,,,{,.,,,,,,,,t allirmation, accurately setting forth the place, and, if in a. city, the street to bsundei- oath, and number of the street, where the manufacture is to be carried on; and $v'{€‘g°"t“'" if the same shall be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the Mmumtumrs person for whom the cigars are to be manufactured or to whom to be dem gays bond, hvered; and shall give a bond in conformity with the provisions of this
 * f&°Q§:T,:§m6nt mencing, or, if already commenced, before continuing. the tnanufhcture of
 * 331;** Wim act, in such penal sum as the assessor of the district may require, not less

' than five hundred dollars, with an addition of one hundred dollars for each person proposed to be employed by him in making cigars, conditioned that he will not employ any person to manufacture cigars who has not been conditions 0;- duly registered as a cigar-maker; that he will not engage in any attempt, b0¤d· by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he will render truly and correctly all the returns, statements and inventories prescribed; that whenever he shall add to the number of cigamnakers employed by him, he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale. and before he removes any part thereof from the place of inanuflxcturc; that he will not knowingly sell, purchase, expose, or receive for sale any cigars which have not been stamped as reqipred by law; and that he will comply with all the requirements of law Permlsum renting to the manufacture of cigars. The sum of said bond ma be in- ,,,,,,,;,0,,,,} S,,,.,,_ tion of the assessor, or under the instructions of the commissioner of inttes mqpireel. ternal revenue. Every cigar manutheturer shall obtain from the collector of the district, who is hereby required to issue the same, a certificate set- [mg bw, gm". ting forth the number of ciganmakers for which the bond has been given, and posting, such certificate, or to keep the same posted as hereinbcfbrc provided, shall, on conviction, be fined oneliundred dollars. Any person manufacturing Hrs, giving bond' (11g2t2S Oi. {tiny dltciclriptgon \\L1t;i0ut:;rst giving bopld ap éieficin roquirctl, siiiill, on c nvic ion, e inec no ess ian one lun re dollars nor more an Cigarettes and five thousand dollars, and imprisoned not less than three months nor more ¤h¤¤><>¤¤ $0 by than five years. Cigarettes and cheroots shall be held to he cigars under hm us mg""' the meaning of this net. Manufacturers Sec. S3. And be 1'¢ further enacted, That within thirty days after the °{ °‘g‘“`S t? Plum passage of this act every cigar maiiufactui-er shall place and keep on the sgn on building, . . . . D . .. &c. side or end of the building within which his business is carried on, so that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil colors or gilded, giving his full name and
 * >;c;*§:;;éll*;ti(}>° creased from time to time, and additional sureties required at theydiscre—
 * 0 M Wim-l»&¤· which c<·rtificate shall be posted in a conspicuous place within the manun0{)f)::g·§i:;;’ factory; and any cigar manufacturer who shall neglect or refuse to obtain