Page:United States Statutes at Large Volume 18 Part 1.djvu/696

 624 Trrna xxxv.-—·INTERNAL REVENUE.——Ch. 3. for selling tobacco of his own production, or tobacco received by him as rent from tenants who have roduced the same on his land: Prmxided, That nothing in this section shall be construed to exempt from a special tax any farmer or planter who, by peddling or otherwise, sells leaftobacco at retail directly to consumers, or who sells or assigns, corrsigns, transfers, or disposes of to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuf, or cigars, or to persons purchasing leaf-tobacco for export. Dealers in leaf-tobacco shall sell only to other dealers who have paid a s cial tax as such, and to manufacturers of tobacco, snuff, or cigars, andle to such persons as are known to be purchasers of leaf-tobacco for ex rt. Retail dealers in ggventh. Retail dealers in leaf-tobacco shall each pav five hundred l¢*¤f·*°b**°°°· dollars, and if their annual sales exceed one thousand dollars, shall each 29Ju11·, 1ses,e. pay, in addition thereto, fifty cents for· every dollar in excess of one 186, s. 66,v- 15. r>- thousand dollars of their sales. Every person shall be regarded as a 15% J 18.2 0 retail dealer in leaf-tobacco whose business it is to sell lea —tobacco in 311; sll§1l’,,_ 11 PQ guantities less than an original hogshead, case, or bale; or who sells 250: ’ ’ irectly to consumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such: or to manufacturers of tobacco, snuff, or cigars who have paid a s§;ial tax; or to persons who purchase in original packages for export. tail dealers in caf-tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed b * the Commissioner of inter·nal Revenue, which book shall be open at all times for the inspection of any revenue officer. Whenever it becomes necessary to ascertain the amount of annual sales made by any retail dealer in leaf-tobacco, or to ascertain the excess of such sales over one thousand dollars, such amount and excess, shall be ascertained and returned under such regulations and in such form as may be prescribed by the Commissioner of Internal Revenue. And whenever the amount of sales or receipts is understated or underestimated by any retail dealer in leaf-tobacco, he shall be again assessed for such deficiency, and shall be required to y the sanre, with any penalties that may by law have accrued or be cmr cable thereon. Dealers in to- Eighth. Dealers in tobacco shall each y five dollars. Every person b¤¢‘¢‘0- whose business it is to sell, or offer for sal); manufactured tobacco, snuff, T;une_ 1872, ,._ or· cigars, shall be regarded as a dealer in tobacco, and the payment of a 315, s. 31, v. 17, p. special tax as a wholesale or retail liquor—dealer, or the payment of any 250- other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: Provided, That no manufacturer of tobacco, snuff, or cigars shall be requiredto pay aspecial tax as dealer in manufactured tobacco and cigars for selling hrs own products at the lace of manufacture. Mnnufucturerscf Ninth. llriimufacturers of tobacco shall each pay ten dollars. Everfy _ ___ person whose business it is to manufacture tobacco or snuff for himsel, 20 July, 1868, c. or··who employs others to manufacture tobacco or snuff, whether such 186,SS-5- .f§3, v·15, manufacture be by cutting, pressing, grinding, crushing, or rubbing of Ppé 55:,; :512.,2 c any raw or leaf—tobacco, or· otherwise preparing raw or leaf-tobacco, or 315, ,,_ 31: ,._ 17: of manufactured or partially manufactured tobacco or snuif, or the (putting 251. up for use or consumption of scraps, waste, clip ings, stems, or eposrts o tobacco resulting from any process of handling tobacco, or· by the working or preparation of leaf-tobacco, tobacco-stems, scraps, cli pin , or waste, by sifting, twisting, screening, or any other process, shall gse regarded as a. manufacturer of tobacco. _M¤nut¤cturem of Tenth. Manufacturers of cigars shall each pay ten dollars. Ever? {Sam- person whose business it is to make or manufacture cigars for himsel , zo Jung, 1868, c_ or who employs others to make or manufacture cigars, shall be regarded 186. s. 5 .v.15,p. as a manu acturer of cigars. No s cial tax stamp shall be issued to mg June ,8,2 C any manufacturer of cigars until he hens given the bond required bylaw. 315, s_ 31;,1-,; P; Every person whose business it is to make cigars for others, either foI‘ 251, pay, upon commission, on shares, or otherwise, from material furnished y others, shall be regarded as a cigamnaker. Every cigar-maker shall