Page:United States Statutes at Large Volume 18 Part 1.djvu/734

 662 '1`rru: xxxv.-INTERNAL REVENUE.—Ch. 6. sale such tobacco, snuff, or cgm, affix and cancel proper internal-revenue stamps, shall be entitled to ve refunded to him an amount of tax previously paid thereon equal to the value of the stamps so ath xed be ore sale or offerin for sale: Provided, That, prior to said twenty-third of November, eighteen hundred and sixty-eight, such tobacco, snuff, or cigars, were put up in packages, and all other requirements of law relating to tobacco, snuff, and cigars were complied with, in the manner prescribed by the act of July twenty, eighteen hundred and sixty-eight. And the Commissioner of Internal Revenue, on appeal made to him, may ay back a sum of money equal to the value of the stamps so ailixed, upon satisfactory evidence submitted to him that such tobacco or snuff was actually manufactured and removed from the place of manufacture, and that such cigars were so manufactured and removed, or imported and withdrawn from a bonded warehouse, and the several rates of tax imposed on such goods by the act of July twenty, eiphtcen hundred and sixty-eight, were assessed and paid, an that the c aimant had in all res cts complied with the internal-revenue laws as far as they were applibable to such articles. And the Commissioner of Internal Revenue may prescribe such regulations, for carrying into effect the provisions of this section, as he may deem proper and nece—s1ry. S¤ili¤8 i<>b¢<=¤¤ Sec. 3380. Any person who sells or oders for sale any manufactured ”,é",,'£gm“;‘6lJJf‘ tobacco or snuff, representing the same to have been manufactured and ¥§68; penalty_ y' the tax paid thereon prior to July twenty, eighteen hundred and sixty- -—-———————— eight, when the same was not so manufacture, and the tax not so paid, 18g0:“;g*,}8?g* °‘ shall be liable to a penalty of five hundred dollars for each offense, and 159; i ’ ° 'p` Shall be deemed uilt of a misdemeanor, and shall b- fined not less than five hundref dollars nor more than five thousand dollars, and be im risoned not less than six months nor more than two years. Peddlers of W gm. 3381. Every peddler of tobacco, before commencing, or, if he b“‘?°°· “°$l:,° gi has already commenced, before continuing to peddle tobacco, shall fur- nish to the collector of his district a statement accurately setting forth 6 June, 1872, ¤- the place of his residence, and, if in a city, the street and number 2;% ”· 31·"·]7·P· of the street where he resides; the State or States through which he ‘ proposes to travel; the mode of travel, whether on foot, with one, two, or more horses, mules, or other animals, or by public conveyance; also whether he pro ses to sell his own manufactures or the manufactures of others, and. if Kg sells fOI' other parties, the person for whom he sells. He shall also give a bond in the sum of two thousand dollars, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the overnment of any tax on tobacco, snull`, or cigars; that he shall neither sell, nor offer for sale, any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manu acturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer’s labe or caution-notice, and his legal marks and p:ands,6alnd genuine internal-revenue stamps which have never before en us. Pcddlem of to- Sec. 3382. Every peddler of tobacco, snuff, or cigars, traveling with b{¤¢¢<> tmvelinz a wagon, shall ailix and keep on the same, in a conspicuous place, 9, !h;E`,‘§‘:1¥,,72.E. sign painted in oil-colors, or gilded, giving his full name, business, and gg?) S_ 3,, v_ 17, p_ co lection distnct. reddm to cb- Sec. 3383. Every peddler of tobacco shall obtain a certificate from t¤i¤_ and exhibit the collector of his collection-district, who is hereby authorized and ‘f§"“fl$”}fQi‘°· directed to issue the same, giving the name of the ddler, his residence, 6 June, 1872, c. the class of his special-tax stamp, and the fact ofwhis having filed the 3;% ¤· 3l»V· 17» P- required bond; and shall, on demand of any officer of interna revenue, 2;, Dm 1872 c_ moduce and exhibit said certificate, and, unless he shall do so, may 13, ,,,_ 1, ig, v_ 17, deemed not to have paid the special tax, nor otherwise to have coil}- pp. 401, 403. plied with the law. And whenever an peddler refuses to exhibit his special stamp as aforesaid, on demand ofy any officer of internal revenue,