Page:United States Statutes at Large Volume 18 Part 1.djvu/733

 Trrua xxxv.——INTERNAL REVENUE.—Ch. 6. 661 do shall, for each such offense, be lined fifty dollars, and imprisoned not U>id·,¤-7?.}g156- less than ten days nor more than six months. And every person who mg J"?'? {8*27 °· sells or gives away, or who buys or accepts from another any such empty 253’ S' 3 ’ “U’p' stamped box, bag, vessel, wra per, or envelope of any kind, or the stamp ` or stamps taken from any suelh empty box, bag, vessel, wrapper, or envelope of any kind. shall, for each such offense, be fined one hundred dollars and imprisoned for not less than twenty days, and not more than one year. And every manufacturer or other person who puts tobacco or snuif into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, or who has in his possession, or ailixes to any box or other package, any stamp which has been prev1· ously used, or who sells, or offers for sale, any box or other package of tobacco, snuff, or cigars. having aiiixed thereto any fraudulent, spurious, imitation, or counterfeit stam, or stamp that has been previously used, or sells from any such fraudulently stamped box or package, or has in his possession any box or package as aforesaid, knowing the same to be fraudulently stamped, shall, for each such offense, be lined not less than one hundred dollars nor more than five hundred dollars, and imprisoned for not less than one year nor more than three years. Sec. 3377. All manufactured tobacco and snuff (not including cigars) Importedtobaeco imported from foreign countries shall, in addition to the import duties fd mullimposed on the same, pay the tax imposed by law on like kinds of to- 20 Jul ,1868, c. bacco and snuff manufactured in the United States, and have the same 186, S- 7l; V· I51P- stamps respectively athxed. Such stamps shall be affixed and canceled 158- on_all such articles so imported by the owner or importer thereof. while they are in the custody of the proper cust0m—house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are aflixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufactures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repackin, affixing, and canceling such stamps, other than the public stores of de United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to w ich they shall be taken, under the control of such customs officer as he may direct. And every officer of customs who permits any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed gniltv of a misdemeanor, and shall be fine not less than one thousand dollars nor more than five thousand dollars, and im risoned not less than six months nor more than three years. Sino. 3378. Every dealer in manufactured tobacco who had on hand mfgggilggdagg more than twenty pounds of such tobacco, and evenly dealer in snuff l0,.,, 20 July l868 who had on hand more than ten pounds of snuff, on the twentieth day monthly inven; of Jul, eighteen hundred and sixty-eight, whether manufactured in the tcries. Cnitedy States or imported prior to that date, shall make, and shall deposit ll,ld_l,_78’p_l59_ with the collector of the district, on the iirst day of every month, a true and complete inventory, under oath, of any such tobacco and snuif, respectively, then remaining on hand and not stamped. The collector shall make; and shall transmit to the Commissioner of Internal Revenue, an abstract of the several inventories so filed in his office. All manufactured tobacco of every description shall be taken and deemed as ha.v- ing been manufactured after July twentieth, eighteen hundred and sixty- eight. Srcc. 3379. Any person having in his possession any tobacco, snuff, u£l`°§“°°°¢l;“a:E; or cigars manufactured and sold, or removed from_ the manufactory or laclulewclween place where they were made, since July twenty, eighteen hundred and gomlill, 1868, md sixty eight, and prior to November twenty-three, eighteen hundred and 10 Apnl, 1869. ¤1xty-eight, or having in his possession cigars imported from foreign 10 Aprll, 1869, c_ countries, or withdrawn from a United States bonded warehouse, at any 19,, S, 3, v, 16, p,4.3, time between the said dates, who shall, before selling or offering for