Page:United States Statutes at Large Volume 15.djvu/193

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 161 business. Any person neglecting to comply with the requirements of this Y°¤¤l*Y· section shall, on conviction, be lined not less than one hundred dollars, nor more than five hundred dollars. Sec. .84. And be it further enacted, That it shall be the duty of every Assistant as. a~si~tant assessor to keep a record, in a book to be provided for the pur- “°”°‘;,*°l.k°‘*P pose, to be open to the inspection of any person, of the name and resi- ;:g?,;rc:,,;·1wu` dence of every person engaged in the manufhcture of cigars in his ¤€si¤F i¤ his division, the place where such manuihcture is carried on, and the number d"‘s’°°' of the manufautory, together with the names and residences of every cigar-maker employed in his division, and the assistant assessor shall enter Assessor to in said record, under the name of each manufacturer, an abstract of his k°°p ;‘l°lll. inventories and monthly returns; and each assessor shall keep a similar aifgicgsu is record for the district, and shall cause the several manufactories of cigars in the district to be numbered consecutively, which number shall not thereafter be changed. Sec. 85. And be it further enacted, That from and after the passage Ciggymhowtg of this act all cigars shall be packed in boxes, not before used for that. bs P¤¤k°d· purpose, containing, respectively, twenty-five, fifty, one hundred, two hundred and fifty, or five hundred cigars each ; and any person who shall sell Psmlfy- or other for sale, or deliver or offer to deliver, any cigars in any other form than in new boxes as above described, or who shall puck in any box any cigars in excess of the number provided bylaw to be put in each box, respectively, or who shall falsely brand any box, or who shall affix a stamp on any box denoting a less amount of tax than that required by law. shall, upon conviction, for any of the above-described offences, be hned for each such offence, not less than one hundred dollars nor more than one thousand dollars, and be imprisoned not less than six months nor more than two years: Provided, That nothing in this section shall be con- Sale of cigars strucd as preventing the sale of cigars at retail by retail dealers who have by '°*·‘“ld°"·l°” paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law. Sec. 86. And be it further enacted, That every person now or here- Manufacturers after engaged in the manufacture of cigars, shall make and deliver to the Elf °lH:O” lg Sm assistant assessor of the division a true inventory, in form prescribed by ;;;g,i,,_,;,y,,_;, the commissioner of internal revenue, of the quantity of leaf tobacco, sessor,on,&¤· cigars, stems, scraps, clippings, and waste, and the number of cigar boxes cO},':fr:‘*f,'QL:° and the capacity of each box, held or owned by him on the first day of gndmbg vmhsd January of each year, or at the time of commencing and at the time of by ¢>¤¤h; concluding business, if before or after the first of January, setting forth what portion of said goods, and what kinds, were manufactured or produced by him, and what were purchased from others, which inventory shall be verified by his oath or aflirmation indorsed on said inventory ; and the assistant assessor shall make personal examination of the stock its correctness sufficient to satisfy himself as to the correctness of the inventory, and Q,§:d?“°"" shall verify the fact of such examination by oath or atlirmation taken bctbre the assessor, also to be indorsed on the inventory; and every such y;,,,,,,,,,,,,;,,, person shall enter daily in a book, the form of which shall be prescribed kqpmnrl cerby the commissioner of internal revenue, an accurate account of allthe ;;;Q,:’31‘;f;,¤ articles aforesaid purchased by him, the quantity of leaf tobacco, cigars, daily; stems, or cigar boxes, of whatever description, manufactured, sold, consumed or removed for consumption or sale, or removed from the place of manufacture; and shall, on or before the tenth day of each and every abstract theremonth, furnish to the assistant assessor of the division a true and accu— :fm‘f‘:,;’,ftf;#;g5,St_ rate abstract from such book of all such purchases, sales and removals mm ,,,,%,0, made during the month next preceding, which abstract shall be verified mguzhy. mrddvn by his oath or affirmation; and in case of refusal or wilful neglect to de- KO; V3ié,? liver the inventory, or keep the account, or furnish the abstract aforesaid, Penalty for he shall on conviction be fined not less than five hundred dollars nor more '°f“°“l °’ "'m*l > ’ . . . neglect. than five thousand dollars, and imprisoned not less than six months nor ‘ VOL. xv. Poe.- 11