Page:United States Statutes at Large Volume 17.djvu/292

 252 FORTY-SECON D CONGRESS. Sess. II. On. 315. 1872. in a conspicuous oil-colors, or gilded, giving his full name, business, and collectiomdistrict, p1ace¤¤w¤s<>¤» and shall obtain a certificate from the collector of the district, who is ° $2fmm CBT_ hereby authorized and directed to issue the same, giving the name of the tiiicam from col- peddler, his residence, the class of his special-tax receipt, and the tact of lEm'{h2“Qmfl’;‘0n his having filed the required bond; and every person peddling tobacco demand g,, gw shall, on demand of any officer of mtemal revenue, produce and exhibit said collectors certihcate, and, unless he shall do so, may be taken and deemed not to have paid the special tax, nor otherwise to have complied If peddler re- with the law. And in case any pcddler shall refuse to exhibit his or her
 * `“S°? 2** °’5il‘l}’“ receipt as aforesaid, when demanded by any officer of internal revenue,
 * iEg;,°e  said officer may seize the horse, or mule, wagon and contents, or pack,

on, &c. bundle, or basket of any person so refhsing; and the assessor of the disn0$§;°sg°;¤  trict in which the seizure has occurred may, on ten days’ notice, published directiafoiztbit- in any newspaper in the district, or served personally on the peddler, or ure. and ordepl at his dwelling-house, require such pedcller to show cause, if any he has,
 * §B*;l::;e3;ibP why the horses or mules, wagon and contents, pack, bundle, or basket so

feited. seized shall not be forfeited; and in case no sufficient cause is shown the assessor may direct a forfeiture, and issue an order to the collector, or to any deputy-collector of the district, for the sale of the property so forfeited; Proceeds of and the same, after payment of the expenses of the proceedings, shall be wma w be dm,] taxes shall become due on the first day of May in each year, or on commencing business; and if such peddler shall not have paid the special tax for the current year he shall pay the same within thirty days after the passage of this act. In the former case the tax shall be reckoned for one year, and in the latter case proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced Penaltv for to the first day of May following. And any person who shall, after the §§il‘€Q'g`;;m)°Jt passage of this act, be found peddling tobacco, snuii, or cigars, without h,§·,·i¤g”gm¤ having given the bond, or without having previously obtained the collecbvydtgiing to- tor`s certificate as herein provided, or who shall sell tobacco, snufli or cigars bam: Mw m1_ otherwise than in original and full packages as put up by the manufaclawm!ly;_ _ turcr; or who shall have in his possession any internal-revenue stamp g3__ or stamps which have been removed from any bor: or other package of my r,,,,,,,,,,, tobacco, snuff, or cigars, or any empty or partially emptied box or other stamps removed package which has been used for tobacco, snuff, or cigars, the stamp or fl`?}  stamps on which have not been destroyed; or shall fail to have afllxed to sign mixed to his wagon, in a conspicuous place, a sign, painted in oil-colors, or gilded, “'“S"”· giving his full name, business, and collection-district, shall, for each such offence, on conviction,  fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned not loss than six months nor more than one year, or both, at the discretion of the court." Section 60. That section sixty be amended by adding at the end of the section the 0 following words, to wit: “And if any manufacturer of tobacco, snuff, or M_ shan Wn_ • cigars shall sell, or remove for sale or consumption, any tobacco, snuff, or xw., nuytobncco, cigars upon which a tax is required to be paid by stamps, without the use §_;·0;Y**::;*g_ uw of the proper stamps, in addition to the other penalties imposed by law for sgpmpfj almm. such sale or removal, it shall be the duty of the proper assessor or assistant zntxlripnimeé years assessor, or any internal-revenue officer detailed by the commissioner of mgmt OHM mternal revenue for that purpose, within a period of not more than two omitted to be years after such sale or removal, upon such information as he can obtain, &*;*léu*$¤l =£;¤¤¤ to estimate the amount of tax which has been omitted to be paid, and to °’make an assessment therefor, and certify the same to the collector. And the subsequent proceedings for collection shall be in all respects like those . for the collection of taxes upon manufactures and productions? spatio? 63. d I That section sixty-two be amended by striking out after the words “ or mba:?: *;:;*:0 m bladders " the words " containing not exceeding ten pounds each, o1‘,” be put ,7,}, gmd and inserting in lieu thereof the word “ and; " in the paragraph relating prepared for ¤¤1¢· to Iine·cut chewingtobacco, by striking out the word ‘* one-half ; " in the
 * 1:-acm mes paid to the collector for the use of the United States ; and all such special