Page:United States Statutes at Large Volume 18 Part 1.djvu/729

 Tum xxxv.—1NTERNAL REVENUE.—Ch. 6. 657 licence, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consnm tion or sale, or removed from the place of manufacture in bond, and) to what district removed; also the number of net pounds of lumps of plug tobacco made in the lump-room, and the number of ackages and pounds thereof produced in the press—room each day. gud he shall, on or before the tenth day of each month, furnish to the collector a true and complete abstract from such book, verifying the same by his oath, of all such purchases, sales, and removals made during the month next preceding. And whenever any such person refuses or willfully neglects to deliver Penalty. the inventory, or keep the account, or furnish the abstract aforesaid, he shall be fined not less than five hundred dollars nor more than tive thousand dollars, and imprisoned not less than six months nor more than three years. Sec. 3359. It shall be the duty of any dealer in leaf-tobacco, or in any Dealers in leafmaterial used in manufacturing tobacco or snuff, on demand of any officer t°b“°°° *0 "°”d°" of internal revenue, to render a true and complete statement, under oath, E,l?,t:,E°,$g,t,:;dB;(l°° of the quantity and amount of such leaf-tobacco or materials sold or t—-—; delivered to any person named in such demand; and in case of refusal or ,;,0 J‘gg’· 186*% °· neglect to render such statement, or if there is cause to believe such 15,-,' °' ’v’ 15’ p' statement to be incorrect or fraudulent, the collector shall make an ` examination of (persons, books, and papers, in the manner provided in relation to frau sand evasions. Sec. 3360. Every dealer in leaf-tobacco shall enter daily in a book kept _ Books of dealer for that purpose, under such regulations as the Commissioner of Internal m l°“f‘“’b'°°°- Revenue may prescribe, the number of hogsheads, cases, and pounds of 20 July, 1868, c. leaf-tobacco purchased by him, and of whom purchased, and the number Wi *3- 76,** 15, D- of h heads, cases, or pounds sold by him, with the name and residence, 15S" in eaogi instance, of the person to w om sold, and if shipped, to whom shipped, and to what district. Such book shall be kept at his place of business, and shall be open at all hours to the inspection of any revenue officer; and every dealer in leaf—tobacco who neglects or refuses to kee such book shall be liable to a penalty of not less than five hundred dol; lars, and shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. Sec. 3361. It shall be the duty of every farmer or planter producing Plantersoftobacand selling leaf—tobacco. on demand of any internal-revenue officer, or 00 to 1‘¤¤d•‘>¤' ¤W>e· other authorized agent of the Treasury Department, to furnish said ('gggngf *1** °" olhcer or a ent a true and complete statement, verified by oath, of all ;..L__- his sales of leaf-tobacco, the number of hogsheads, cases, or pounds, with M? J“§;*· ls}? °· the name and residence, in each instance, of the person to whom sold, 253 °‘ "‘ ’p‘ and the lace to which it is ship .d. And every such farmer or planter who willfully refuses to furnish} such information, or who knowingly makes false statements as to any of the facts aforesaid, shall be liable to a penalty not exceeding five hundred dollars. Sec. 3362. All manufactured tobacco shall be put up and prepared by Tobacco and the manufacturer for sale, or removal for sale or consumption, in pack- °¤“‘*· b°“’ P“* “P- ages of the following description, and in no other manners _ 20 July, 1868, 4;, All snuff in packa s containing one, two, four, six, eight, and six- 186, ¤· 62, V- 15, p· been ounces, or in bladders and in ]ars containing not exceeding twenty 15% June 18,,2 c Wide- s. 1: v. 1 ; p0All fine-cut chewing-tobacco, and all other kinds of tobacco not other-  3 7 P wise provided for, in packzges containing one, two, four, eight, and sixteen ounces, except that ne-cut chewing-tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each. All smoking-tobacco, and all cut and granulated tobacco other than 27 Rb., 1877, c. iine—cut chewing, all shorts, the refuse of fine-cut chewing, which has 8*% "- 19» P- 248- passed through a riddle of thirty-six meshes to the square inch,_and all refuse scraps, clippings, cuttings, and [swesping] [sweepmgs] of tobacco, ID packages containing two, four, eight, an sixteen ounces each.