Page:United States Statutes at Large Volume 18 Part 1.djvu/738

 666 'Frrms: xxxv.-—INTERNAL REVENUE.-Ch. 7. or neglect to render such statement, or if there is cause tobelieve such statement to be incorrect or fraudulent, the collector shall make an examination of persons, books, and papers in the manner provided in this Title in relation to frauds and evasions. Hvw ¢iz¤‘¤ ¤P¤ Sec. 3392. All cigars shall be packed in boxes not before used for Ibid.,s.85,p. 161. two hutilgd and fifty, or five hundred cigars each; and every person who sells or offers for sale, O1' delivers or offers to deliver, any cigars in any other form than in new boxes as above described, or who pgcks in any box any cigars in excess of the nu1nber provided by law to putin each box respectively, or who falsely brands any box, or aflixes a stamp on any box denotin a less amount of tax than that required by law, shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and be imprisoned not less than six months nor more than two years: P1·0/vided, hat nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law. Labelandnotice Sec. 3393. Every manufacturer of cigars shall securely ailix, by pastgl°g§§’S~ _ __ ing on each box containing cigars manufactured by or for him, a label, Ibid_,g_88,p_]62_ on which shall be printed, together with the proprietor’s or manufac- 10 April, 1869, c. turer’s name, the number of the manufactory, and the district and State 18- S- 1»"·16· P- 43- in which it is situated, these words: “' No·r1c1c.—'1`he manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned under the penalties of law not to use this box for cigars again." Every manufacturer of cigars who neglects to affix such label to any box containing cigars made by or for him, or sold or offered for sale by or for him, and every person who removes any such label, so affixed, from any such box, shall be fined fifty dollars for each box in respectto which such offense is committed. Tax on cigars Sec. 3394. Upon cigars which shall be manufactured and sold, or 20 July, 1858, <·. the following taxes, to be paid by the manufacturer thereof: Wh ¤· BL V- 15, P- On cigars of all descriptions, made of tobacco or any substitute there 160* - for, [jziaw] [six] dollars per thousand; on cigarettes weighing not more 3 Mar., 187c, o. 12;·,,_2,,,_1g_ ,,_33g_ than three pounds per thousand, one dollar and [fjky] [seventy-five] cents per thousand; on cigarettes weighing more than three pounds per thousand, [fw] [sixg dollars per thousan. Stamps, h0yvpre· Sec. 3395. T e Commissioner of Internal Revenue shall cause to le P°3°d· l"'Q;g‘t$"l· prepared, for payment of the tax upon cigars, suitable stamps denoting Tl .TH`-- (il' the tax thereon. Such stamps shal be furnished to collectors requiring 20July,1S6§,¤- them, and collectors shall. if there be any ci 1·-manufacturers within {gg- °· 87· V- 1°· ¥’· their respective districts, keep on hand at alfltimes a supply equal in ‘ amount to two months` sales thereof, and shall sell the same only to the cigar-manufacturers who have given bonds and paid the special tax, as required by law, in their districts, respectively, and to importers of cigars, who are required to atlix the same to imported cigars in the custody of customs officers, and to persons required by law to allix the same to cigars on hand after the iirst day of April, eighteen hundred and sixty-nine. Every collector shall keep an account of the number, amount, and denominate values of the staulips sold by him to each ciganmanufacturer, and to other persons above escribed. Inspection of Sec. 3396. The Commissioner of Internal Revenue may prescribe such ciijgs, &c. ____ regulations for the inspection of cigars, cheroots, and cigarettes, and the Ib,d_,¤_S1’p_160_ co lection of the tax thereon, as he may deem most effective for the pm- M I th vegtion of lfragdg in the payment of such tax. m<>V¤ W1 · ssc. 339 . enever any ci rs are removed from an manufactofy, fil': P;QaP,gg?;‘§°§; or place where cigars are math: without being packed lin boxes as Yebmhdiug, u,,},,,; qmred by the provisions of this chapter, or without the roper stump false stamps, &c. thereon denoting the tax, or without burning into eacd) box with a ; branding-iron the number of the cigars contained therein the name of the manufacturer, and the number of the district and the étate. or with-
 * °b°P°·°k°d· that pu se, containing, respectively, twenty-five, fifty, one hundred,
 * jflf‘¢§"{*ff"};_ removed for consumption or use, there shall be assessed and collected