Page:United States Statutes at Large Volume 18 Part 1.djvu/731

 Tru.: xxxv.—INTERNAL REVENUE.—Ch. 6. 659 pared for use, u tax of thi1•ty-two cents per pound. And snuiI—il0ur, 6 ·l¤¤¤· 187% C- when sold, or removed for use or consumption, shall be taxed as snuff, gg "· 3L "· 17· P· andgshall be put up in packages and stamped in the same manner as ' snu. On all chewing and smokingl tobacco, iine·cut, cavendish,vplug, or twist, cut ocxégxjanulatsed, of everge escription; on tobacco twisted by hand or redu into a condmou to consumed, or in an manner other than the ordinary mode of drying and curing, prepared ilu- sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all tine—cut shorts and refuse 3 M"-- 1875- ¢· scraps, clippings, cuttings, and sweepings of tobacco, a tax of [twenty 127*"2·"‘18·p‘339‘ cents a pound] [twenty-four cents a pound.] Sec. 3369. The Commissioner of Internal Revenue shall cause to be Stamps, howpm prepared suitable andspecial stamps for the yment. of the tax on P"°d· {uml8h9d- tobacco and snuf, which shall indicate the wei Ki and class of the arti- °"d ”°ld‘ cle on which payment is to be made, and shall be nflixed and canceled 20Jnly, 1868, c. in the mode prescribed by the Commissioner of Internal Revenue, and 186- ”· 67- "· VM P- stamps when used on any wooden package shall be canceled by sinking wgjune 1872 C a portion of the same into the wood with a steel die, and also such ex- 3}5, s_ 3]; v_ yy; P: port·stamps as are required by law. Such stamps shall be fumished to 253. the collectors requiring them, and each collector shall keep at all times a supply equal in amount to three months’ sale thereof, and shall sell the same only to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by· law, and to owners or consignees of tobacco or snuif, upon the requisition of the proper custom-house officer having the custody of such tobacco or snuff; and to persons reluired bv law to ailix the same to tobacco or snuff on hand on the first y of January, eighteen hundred and sixtymine. And every collector shall keep an account of the number, amount, and denominate values of stam sold by him to each manufacturer or other person aforesaid: Proridlzi, That such stamps as may be required to stamp tobacco, snuff, or cigars, sold under distraint by any collector of internal revenue, or for stamping any tobacco, snuff, or ci ars which may have been abandoned, condemned, or forfeited, and sold by order of court or of any Government officer for the benefit of the United States. may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other Government officermaking such sale for the bencht of the United States, without making payment for said stamps so used or delivered; and any revenue-collector using or furnishing stamps in manner as aforesaid, on presenting vouchers satisfactory to theCommissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp—account with the Department: And]n·oz·édedj2zrthe1-, That in case it shall appear that an abandoned. condemned, or forfeited tobacco, snuff, or cigars, when oilgred for sale, will not bring a price e ual to the tax due and payable thereon, such goods shall not be sold {lor consumption in the United States; and upon application made to the Commissioner of Internal Revenue, he is authorized and directed to order the destruction of such tobacco, snuif, or cigars by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the Commissioner of Internal Revenue may prescribe. Sec. 3370. Whenever tobacco or snuff of any description is manufac- Tobacco manutured, in whole or in part, upon commission or shares, or the material {Muff bYu;`>¤¤ from which any such articles are made, or are to be made, is furmshed 5mg: °:°f1":r (gi by one person and made or manufactured by another, or the `material is ,;,,,,,,,8, bg, whgu; furnished or sold by one person with an understanding or_agreement adixod; mud in with another that the manufactured article is to be received in payment Fuck °°¤°¤· therefor or for any part thereof, the stamps requnred by layv shall be 20Ju?·, 1868,c. ailixed by the actual maker or manufacturer before the article passes 186. s- 7 . v. 15, p- from the place of making or manufacturing. And in case of fraud on the 158- part of either of said persons in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such materml