Page:United States Statutes at Large Volume 18 Part 1.djvu/735

 ZDITLE xxxv.——[NTERNAL REVENUE.—Ch. 6. 663 said officer mav seize the horse or mule wa on and cont n bundle, or basket of any persoin so refusing? and the colletgtofrofwhle district in which the seizure occurs may, on ten davs` notice, published in any newspaper in the district, or served personallv on the peddler, or at his dwelling-house, require such peddler to show cause, if any he has, why the horses or mules, wagon and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedmgs for the forfeiture of the property seized shall be taken under the genera provisions of the internal-revenue laws relating to forfeitures. _ Sec. 3IQ8·l. Every person who is found peddling tobacco, snuff, or 1-6,;,;],,, toba cigars, without having given the bond, or without having previous] * unlawful!;;- pelilz obtained the collecto1·’s certificate as herein provided, dr who sell; ¤l*Y· I tobacco, snuff, or cigars otherwise than in original and full packages as `"€]{,];f§§`Q.` put up by the manu acturer; or who has in his possession any internal- 315, s. 31,,v. 17; pi revenue stamp which has been removed from any box or other package 252- of tobacco, snuff, or cigars, or any empty or partiallv emptied box or other package which has been used for tobacco, snuff, dr cigars, the stam or stamps on which have not been destroyed; or who fails to have affixed to his wagon, in a conspicuous place, a sign, painted in oil-colors. or gilded, giving his full name, business, and collection-district, shall, [for each such offense, be lined not less than one hundred dollars nor more than five hundred dollars, or imprisoned not less than six months no1· more than oniyear, or both, at the discretion of the court. Sec. 3385. anufactured tobacco, snuff, and cigars intended for im- Expcrtaticn of mediate exportation, may, after being roperly inspected, marked, and m¤¤¤f¤<=*¤1‘¢<l *0- branded, be removed from the manutllctory in bond without having haE_°°;§°j---.-- allixed thereto the stamps indicating the payment of the tax thereon. 20J¤ly, 1868, c. The removal of such tobacco, snuff, and cigars from the manufactory 1*56,* 73· "· 15»1‘· shall be made under such regulations, and after making such entries bg` Ju 18-2 and executing and filing, with the collector of the district from which 315, s. gf, v. f?, li: the removal is to be made, such bonds and bills of lading, and giving 254. l l such other additional security as may be rescribed by the Commissioner 8Fe[’·»l875·°·36· of Internal Revenue and approved by the Secretary of the '1`reasurv. S..` 24.’.."`_18’p‘ 3lf; There shall be aiiixed to each package of tobacco, snuff, and cigars PMB ¤‘- B¤¤‘g<=s¤. intended for immediate export, before it is removed from the manufac- §‘.?g§‘$?;'· of L Ss tory, an cn raved stam, indicative of such intention. Such stamp shall 1Qé él;°x4gg”°’ be provided and furnislled to the several collectors as in the case of other" ` stanms, and be charged to them and accounted for in the same manner; and or the expense attending the roviding and affixing thereof, ten cents for each packa e so stamped shall be paid to the collector on making the entry for such transportation. When the manufacturer has made the proper entries, filed the bonds, and otherwise complied with all the requirements of the law and regulations as herein provided, the collector shall issue to him a permit for the removal, accurately describing the tobacco, snuff, and cigars to be shipped, the number and kind of packages, the number of pounds, the amount of tax, the marks and brands, t e State and collection—district from which the same are shipped, the number of the manufactory and the manufacturers name, the port from which the said tobacco, snuff, and cigars are to be exported, the route or routes over which the same are to be sent to the port of shipment, and the name of the vessel or line by which they are to he conveyed to the foreign port. The bonds required to be given for the exportation of the tobacco, snuff, and cigars shall be canceled upon the presentation of the proper certificates that said tobacco, snuff, and cigars have been landed at any port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same were lost at sea. · Sec. 3386. There shall be an allowance of drawback on tobacco, snuff, Dmwbackcmem and cigars on which the tax has been paid by suitable stamps affixed P°"l°d*°b“°°ffg thereto before removal from the place of manufacture, when the same 20Ju1y, 1868, c. are exported, equal in amount to the value of the stamps found to have 186, ¤- 74, v- 15, p. bcen so aflixed, the evidence that the stamps were so affixed, and the 15% June 1872 amount of tax so (paid, and of the subsequent exportation of the said 315_ ,,_ 31; v_ Ii 3; tobacco, snuff, an cigars, to be ascertained under such regulations as 254. ` s·r—(1‘%——47