Page:United States Statutes at Large Volume 17.djvu/290

 250 FORTY—SECOND CONGRESS. Sess. H. Ch. 315. 1872. Section 01. That section sixty-one be amended by striking out all after the second Tux upou paragraph, and inserting in lieu thereof the following words; **u au chewing, &¢·, chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale. or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all fine-out shorts and refuse scraps, clippings, cuttings, and swcepings of tobacco, a tax of twenty cents per p0und." S¢¤¢l*>¤ 59~ That section fifty-nine be amended by striking out all of paracraphs seven, eight, nine, and ten, and inserting in lieu thereof the following, to S 'lta -wit: “Dealers in leafitobacco except retail dealers in leaf-tobacco as ?;b‘i:S;Si"}l;§‘ hereinafter defined, shall eaclf pay ltwentyfvc dollars. Every pexlson &c?’°:°;h°,°;§$pQ', shall be regarded as a dealer in leaf-tobacco whose business —it is, for himbe deemed such self or on commission, to sell, or offer for sale, or consign for sale on d°,‘¥:;‘;m, of commission, leafitobacco; and payment of a special tax as dealer in such tm; not to tobacco, manufacturer of tobacco, manufacturer of cigars, or any other ¢¤¤ml>f, &¤~ special tax, shall not exempt any person dealing in leafitobacco from the Farm,,,,` gm, payment of the special tax therefor hereby required. But no farmer 6;- rwt to pcy planter shall be required to pay a special tax as a dealer in leaf-tobacco, tjuxl &°‘· for selling tobacco of his own production, or tobacco received by him as i ‘ i - • rent from tenants who have produced the same on his land. But nothing in this section shall be construed to exempt from a special tax any farmer M, Pay, ip; gm, or planter who shall, by peddling or otherwise, sell leaf-tobacco at retail directly to consumers, or who shall sell or assign, consign,transfcr, or dispose of to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to- persons tofurnish, on purchasing leaf-tobacco for export. And it shall be the duty of every dsgffgm farmer or planter producing and selling leaf-tobacco, on demand of any of sales uncut; internal revenue officer, or other authorized agent of the Treasury Dewbsccc, &c- partment, to furnish said officer or agent a true and correct statement, verified by oath or affirmation, of all his sales of leaf-tobacco, the number of hogsheads, cases, or pounds, with the name and residence in each instance, of the person to whom sold, and the place to which it is shipped. _P¤¤¤l*J’ *`°'_ And any such farmer or planter who shall wilfully refuse to furnish such wllfully refusm, · ·. &c_’,,,.km,w;,,gi§. information, or who shall knowingly make false statements as to any of pitgtlzipglxse ghplfpgts aforesaid, shall be liable to a penalty not exceeding five hundred t0ll;:*;l)*>;*;i;*clf¤*`— Dealers in leaf-tobacco shall hereafter sell only to other dealers who only p, Whom_ have paid a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to such persons as are known to be purchasers of leaf-tobacco for export. mgprggllzgpigp if Egtail dealirs in leaf-tobacco shall each pay five hundred dollars, and, ]mf_mbMcD’ and . ir annua sales exceed one thousand dollars, shall each pay, in addipno roles lh tion thereto, fifty cents for every dollar in excess of one thousand dollars original hogshead, case, or bale; or who shall sell directly to consumers, pr to perspins other than dealers in leaf-tobacco, who have paid a special ax as suc ; or to manufacturers of tobacco, snuff; or cigars who have paid a special tax; or to persons who purchase in original packages for mggrgiticgnend export. ltetail dealers in leafitobacco shall also keep a book, and enter med daily in 8 therein daily their purchases and sales, in a form and manner to be prebook. scribed by the commissioner of internal revenue, which book shall be open at all times for the inspection of any revenue officer. dgmgng pgs on V Idealers in tobacco shall each pay five dollars. Every person whose bww-,md who l>}1S1¤€SS li IS to Sell, or offer for sale, manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco, and the payment of a
 * °b“°°°· granulated, of every description; on tobacco twisted by hand or reduced
 * €°“‘° SM W of their sales. Every person shall be regarded as a retail dealer in leafml d°°l°rS` tobacco whose business it is to sell leaf-tobacco in quantities less than an