Page:United States Statutes at Large Volume 15.djvu/196

 164 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. customs of the port where such cigars shall be entered shall designate a bonded warehouse to which they shall be taken, under the control of such Penalty upon customs officer as such collector may direct. And any officer of customs gE"t'?0:f;‘;°‘ who shall permit any such cigars to pass out of his custody or control ’ ’without compliance by the owner or importer thereof with the provisions of this section relating thereto shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, 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. _Dea1ers in Sec. 94. And be it further enacted, That from and after the passage of g:g_’:;fLl;‘;’g;§]t this act it shall be the duty of every dealer in cigars, either of foreign or on hand, to domestic manufacture, having on hand more than five thousand thereof; make i¤V;¤i¤*Y imported or manufactured, or purporting or claimed to have been import- Eggfgifxitgand ed or manufactured, prior to the passage of this act, to immediately make assistant as- a true and correct inventory of the quantity of such cigars in his possession, °°”°"· under oath or affirmation, and to deposit such inventory with the assistant assessor of the proper division, who shall immediately return the same to the assessor of the district, who shall immediately thereafter make an abstract of the several such inventories filed in his office, and transmit the Likgigvemggyyi same to the commissioner of internal revenue; and a. like inventory and &¤· Y0 b¤ made return shall be made on the first day of every month thereafter, and a like wgpggly mm abstract of inventories shall be transmitted, while any such dealer has any such cigars remaining on hand, until the first day of April, eighteen hun— dred and sixty-nine. After the first day of April, eighteen hundred and sixty-nine, all cigars of every description shall be taken to have been either manufactured or imported after the passage of this act, and shall Iieualty for be stamped accordingly; and any person who shall sell, or offer for sale, gg; &c after the first day of April, eighteen hundred and sixty-nine, any imported Qfjess in PJck.` cigars, or cigars purporting or claimed to have been imported, not so put 0895 und up in packages and stamped as provided by this act, shall, on conviction °°"mp°dl thereof, 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. for selling, &¤. S20. 95. And be it furt}ter enacted, That any person who shall, after gEt?;;` the passage of this act, sell or offer for sale any cigars, representing the ,J;,&c_b,,,~(,,.,,m¤ same to have been manufactured and the tax paid thereon prior to the passage of this passage of this act, when the same were not so manufactured and the tax “°"* “'l‘°"* S"? not so paid, shall be liable to a penalty of five hundred dollars for each offence, and shall be deemed guilty of a misdemeanor, and, on conviction, shall be fined not less than five hundred dollars nor more than five thou sand dollars, and imprisoned not less than six months nor more than three years. ¤p§¤ digillefré, Sec. 96. And be it further enacted, That if any distiller, rectifier, ‘;:§?u1°f§Shcéf °r wholesale liquor dealer, compounder of liquors, or manufacturer of tolecting or re- bacco or cigars, shall knowingly and wilfully omit, neglect, or refuse to do £:‘:;’;¥:m;‘;‘;¤ or cause to be done any of the things required by law in the carrying on ,.,,,1,,;,,,,,, 0,. {0,. or conducting of his business, or shall do anything by this act prohibited, doiqlgbgzhatig if there be no specific penalty or punishment imposed by any other fggré i; izlgtlgrf section of this act for the neglecting, omitting, or refusing to do, or for the specltic penalty. doing or causing to be done the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be a distiller, rectilier, wholesale liquor dealer, or compounder of liquors, all distilled spirits or liquors owned by him, or in which he has any interest as ovyuer, and if lie be a manufacturer of tobacco or cigars, all tobacco gr cigars found in his manufactory shall be forfeited to the United tates. 8¤m;¢£2I€;:v· Sec. 97. And be it yfitrtfzcr enacted, That any internal revenue officer mmmd in the who shall be or become interested, directly or indirectly, in the manufacmanufacture of ture of tobacco, snuff, or cigars, or in the production, rectification, or redis-