Page:United States Statutes at Large Volume 18 Part 1.djvu/736

 664 'I`rrLn xxxv.—INTERNAL REVENUE.—Ch. 6-7. 8 Feb. 1875, v- shall be prescribed by the Commissioner of Internal Revenue, and upi°’6» ’g’,,?’*éf§» "· 18> proved by the Secretary of the Treasury. Any sums found to be due P-"' “’under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the l'mted States out of ·. . . .— . . . ’ an_y money arising from internal duties not otherwise appropriated: Pmrlded T bat no c aim for an allowance of drawback shall be entertained or allowed for a sum less than hfty dollars, nor except upon evidence satisfactory to the Commissioner of Internal Revenue that the stamps affixed to the tobacco, snuff or ci ars alle red to have been ex orted » E` _ 5-» P were totally destroyed before the shi ment thereof and that the same . _ r _ P } have been landed in a forei rn country or lost at sea and have not been . . . . g Y : —. ’ relanded with1n the limits of the Lnitcd States. CHAPTER SEVEN. CIGARS. Sec. Sec. 3387. Manufacturers statement and bond. 3399. Cigars manufactured on shares, com- 3388. Manufacturer’s sign. mission,or contract; how stamped; 3389. Record of manufacturersand makers. fraud. 3390. Annual inventory, book entries, and 3400. Forfeiture of ro rt · for sellin , P P9 3 H monthlyabstractsofmanufacturer. &c., contrary to law, using false 3391. Dealers in material for cigars to stamps, &c. make sworn statement, when de- 3401. False1y representing cigars to have manded. been made prior to 20 July 1868. 3392. How cigars are to be packed. 3402. Imported cigars to pay tax; stamps, 3393. Label and notice on cigars. when and by whom affixed. 3394. Tax on cigars and cigarettes. 3403. Selling imported cigars not packed 3395. Stamps, how prepared, furnished, ‘ as required bylaw. am accounted for. 3404. Purchasing cigars not branded or 3396. Inspection of cigars, &e. stamped. 3397. Removal without properly boxing, 3405. Buying cigars from a manufacturer stamping, or branding; using false who has not paid a special tax. stamps, &c. _ 3406. Stamps on emptied cigar-boxes to 3398. Absence of  evidence of non- ge destroyed; penalty for neglect, payment 0 x. c. tlVl¤¤¤f¤it¤¤’€F’¢{ Sec. 3387. Every person before commencing, or, if he has already iO*;d€m°“ am commenced, before continuing, the manufacture of cigars, shall furnish, — _;6 without previous demand therefor, to the collector of the district a state- ,86 H, 8g’v_15;p: ment in c uplicate, under oath, setting forth the place, and, if in a city, 160i the street and number of the street, where the manufacture is to be earrieéldorflg anddwhen the aame are to be manufactured for, or to be sold an e ivere to, any other person the name and residence and business or occupation of the person for whbm they are to be manufactured, or to whom they are to be delivered; and shall rive a bond in conformity with . . . . . . B i ··. the provisions of this T1tlc,1n such penal sum as the collector may require, not ess than five hundred dollars, with an addition of one hundred dollars for each person proposed to be employed by him in making cigars, and the sum of saidd ond [may be increasedhtrom time to time and additional sureties 1'O(]\1ll`€, at the iscretion of the collector or under the instructions of the Commissioner of Internal Revenue. Said bond shall be conditioned that he shall not employ any person to manufacture ci ars who . , {- has not been duly registered as a cigar-maker; that he shall not en a e in any attempt, by himself or by collusion with others, to defraudgthe Cxovernment of any tax on his manufactures; that he shall render correctly all the returns, statements, and inventories prescribed; that whenever he shall add to the number of 0lg’8.I‘~lllltl{€l`S emtployed by him he shall immediately give notice thereof to the collector o the district; that he shall stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any cigars which