Page:United States Statutes at Large Volume 18 Part 1.djvu/732

 660 TITLE xxxv.—INTERNAL REVENUE.——Ch. 6. and manufactured articles shall be forfeited to the United States; and each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three ears. Estimatedtaxon Sec. 3371. Wliienever any manufacturer of tobacco, snuff, or cigars, www wid WMP sells, or removes for sale or consumption, any tobacco, snuff, or cigars °“° “°“mP“· upon which a tax is required to be paid by stamps, without the use of 20 July, 1868, c. the proper stamps, it shall be the duty of the Commissioner of Internal WZ ¤· W V- 15· P- Revenue, within a period of not more than two years after such sale or 153 June 1872 c_ removal, upon such information as he can_obtain, to estimate the amount 315, ,_ 31fv_ p2p_ of tax which has_been omitted to be paid, and to make an assessment 252. therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. Removingimlaw- Sec. 3372. Every manufacturer of tobacco or snuff who removes, othi““Y· °°lh”8“"*h‘ erwise than as provided by law, or sells, without the proper stamps givin bond, ,]],,1;. given bond as required by law, any tobacco or snuff, or w o makes false mg glee entries, and fraudulent entries of manufactures or sales of tobacco or snuff, or &°· makes false or fraudulent entries of the purchase or sales of leaf-tobacco, 20 July, 1868, c. tobacco-stems, or other material,_or who aflixes any false, forged fraudu- 186, s. 69, v. 15, p. lent, spurious, or counterfeit stam, or imitation of any stamp, required 152-., 1872 by law, or any stamp required byllaw which has been plreviously used, 315, sits', v_ 17; EQ to any box or package containing any tobacco or snuh', s all, in addition 253, to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. mA€';°:$€§;!:;';'*;I; Sm. 3373. The absence of the proper stamp on any packagle of manmn_P,,ym,m,__ ufactured tobacco or snuff shall be notice to a l persons that the tax has not been paid thereon and shall be prima-facie evidence of the non- 1se,¤,71i’v.1s,p. pynymegné thereof. And such tobacco or snuff shall be forfeited to the 156. ni tates. m1°;°'¤;‘:’*¤8;° °; Sec. 3374. Every person who removes from any manufactory, or from Imgkages, E, with any place where tobacco or snuff is made, any manufactured tobacco or out seam ; selling snuff without the same being put up in proper packages, or without the unlawfudiy, &c. proper stamp for the amount of tax thereon being afiixed and canceled, 20 July. 1868. C- as required by law; or, if the same be intended for export, without the {Q °· 71- "· 15· P· proper export-stamp being affixed; or who uses, sells, or offers for sale, 6` June, 1872, c_ or as in dpossession, except in the manufactory, or while in transfer 315, s. 31, v. 17, p. under bon or a collector’s permit, from any manufactory, store, or ware- 253. house, to a vessel for exportation to a forei n country, any manufactured tobacco or snuf, without proper stamps f$>r the amount of tax thereon being amxed and canceled; or who sells, or offers for sale, for consumption in the United States, or uses, or has in ssession, except in the manufactory, or while in transfer under bondpbr a collector’s permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff on w ich only the stamp marking the same for export has been atlixed, shall for eac such offense, respectively, be lined not less than one thousand dollars n_or moi;) than ve talousand dollars, and be imprisoned not less than six mon s nor more an two years. Amxing false Sec. 3375. Every erson who ailixes to any ka containin to- Evigglsflsgg ¤**““P° bacco or snuff, any fhise, forged, fraudulent; siiiiiioifs or countgfelt w._..._;__,.__ stamp, or a stamp which has been before used, shall be deemed guilty 18§0élu;y.‘l8¥g, c- of a elony, and shall be fined not less than one thousand dollars nor my · · · ¤P· moqrpngbgniggtixteboumnd dollars, and imprisoned not less than two ywi'8 rs. Sta-mpqd rf·i¤¤ Sec. 3376. henever an stamped box, ba, vessel wra r or 611- °* °’:j0P,t'° : velope of any kind, containfng tobacco or snuff, is emptied, iliiejstamp 0i'
 * ’:;:t°Q'*;lQ°’,:;p“g; denoting the tax thereon, or without having paid the slpecial tax, or
 * §?°b,,y,,,g, Bell stamps thereon shall be destroyed by the person in whose hands tlw

iuggpruging smc. same may be. And every person who willfully neglects or refuses so tv