Page:United States Statutes at Large Volume 18 Part 1.djvu/728

 656 Tumi-: xxxv.-—·INTERNAL R.EVENUE.—Ch. 6. collusion with others, to defraud the Government of any tax on his manufactures; that he shall render truly and completely all the returns, 27 Rb-» 1877» ¢· statements, and inventories, prescribed by law or regulations; that 69·"‘19·P‘ 248* whenever he adds to the number of cutting-machines, presses, snuffmills, hand-mills, or other mills or machines as aforesaid, ne shall immediately give notice thereof to the collector of the district; that he shall stamp in accordance with law all tobacco and snuff manufactured by him before he removes any art thereof from the place of manufacture; that he shall not knowinglgr sell, purchase, cxpose, or receive for sale any manufactured tobacco or snuff which has not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of tobacco or snuff. Additional sureties may be required by the collector, from time to time, but the penal sum of said bond shall not be computed by him in excess of the sum of twenty thousand dollars, except under special instructions of the Commissioner of Internal Revenue. And every manufacturer shall obtain a certificate from the collector of the district, who is hereby directed to issue the same, setting forth the kind and number of machines, presses, SDUH-l1llllS, hand-mills, or other mills and machines as aforesaid, for which the bond has been mven, which certificate shall be posted in a [crmspioiznzs] [conpBn,,m€,,_ spicuous] place within the manufactory. And every tobacco-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined not less than one hundred dollars or more than five hundred dollars. And every person who manufactures tobacco or snuff of any descri tion without first iving bond, as herein required, shall be fined not less Sian one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one or more than Eve years. Sign to be ut Sec. 3356. Every manufacturer of tobacco and snuff shall place and up by mauufalc- keep on the side or end of the building wherein his business is carried than three inches in length, painted in oil-colors or gilded, giving his full 20 July. 1868. ¤- name and business. And every person who neglects to comply with the {gg “· °*·"·15·P· re uirements of this section shall be fined not less than one hundred ` doilars or more than five hundred dollars. Recon-dot manu- Sec. 3357. Every collector shall keep a record, in a book or books rof¤ct¤F¤¤¤¤<>b¤k€P¢ vided for the urpose, to be open to the inspection of any person, otp the name and residence of every person engaged in the manufacture of tobacco 20 July, 1868, c. or snuff in his district, the place where such manufacture is carried on, gp S- 65· "· 15· P- and the number of the manufactory; and he shall enter in said record 2;, Dm 1872 c_ under the name of each manufacturer, a copy of every inventory required 13, B, 1,v, {7, p,4l)1. by law to be made by such manufacturer, and an abstract of his monthly returns. And he s all cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed. A¤¤¤¤li¤V6¤t<>1‘Y Sec. 3358. Every person now or hereafter engaged in the manufacture of tobacco or snuff shall make and deliver to the collector of the district 20 July, 1868, c. a true inventory, in such form as ma * be prescribed by the Commis- {22 S- 66· "·`15· P· sioner of Internal Revenue, and verified, by his own oath, of the quantity ‘ of each of the different kinds of tobacco, snufiiflour, snuff, stems. scraps, clippings, waste, tin-foil, licorice, su r, gum, and other materials held or owned by him on the first day of fdlnuary of each year, or at the time of commencing and at the time of concluding business, if before or after the first of January; setting forth what portion of said goods and mate rials, and what kinds were manufactured and produced by him, and what was purchased from others. The collector shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the_ inventory, and shall verify the fact of such examination by oath, to B c o k s an d be indorsed on or aflixed to the inventory. And every such person shall monthlyabntracts. keep a book or books, the forms of which shall be prescribed by UW Commissioner of Internal Revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tin-foil,
 * ¤¥`¢*'G_ PGMRY *°" on, so that it can be distinctly seen, a sign, with letters thereon not less