Page:United States Statutes at Large Volume 18 Part 1.djvu/740

 668 rms xpm.-1NT1cnNAL rmvmrvcrc.-cu. 7. Ibid-.¤-95,p-164. a penalty of five hundred dollars for each offense, and shall be deemed guilty of a misdemeanor·, and shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Imported cigars Sec. 3102. All cigars imported from foreign countries shall pay, in ¢¤1¤y*·¤; ¤*¤¤¤P¤· addition to the import duties imposed thereon, the tax prescribed bylaw Y£°“ $2% by for cigars manufactured in the United States, and shall have the same “ @1.%...--Q— stamps affixed. The stamps shall be affixed and canceled b * the owner Ibld·»S-93·P·163· or importer of the cigars while they a.re in the custody of, the propercustom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and canceled, but shall be put up in boxes containing cyuantities as prescribed in this chapter for cigars manufactured in the Lnited States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturers of cigars manufactured in the United States. Whenever it is necessary to take any ci rs so imported to any place other than the public stores of the Unite? States, for the purpose of afiixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every officer of customs who permits any such cigars 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 uilty of a misdemeanor, and shall be fined not less than one thousand gollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. [See S 5804-] Sellingimported Sue. 3403. All cigars of every description, on hand after the first day cism PM Bmked of April, eighteen hundred and sixty-nine, shall be taken to have been ” "’q““`°d  either manufactured or imported after the passage of the internal-revenue Ibid.,s.94,p.164. act of July twentieth. eighteen hundred and sixty-eight, and shall be stamped accordingly. Every person who sells or offers for sale anv imported cigars, or cigars purporting or claimed to have been imported. not put up Ill packages and stamped as provided by this chapter, shall be fined not less than five huudred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor mor·e than two ·ears. Purchasingcigaxs 5 Sec. 3404. Every person who prirchases or receives for· sale any cigars “°* b”m*l°d 0* which have not been branded or stamped according to law, shall be liable Sta'"??' __ __ _ to a penalty of fifty dollars for each such offense. J 30 Jpgrzg 186{léé;. lag, s. 92% v.  263. 13 July. 1866, c. 184, s. 9, v. 1-1, p. 126. 20 uly,, c. , s. , v. ., p. -. Buying cigars Sec. 3405. Every person who purchases or receives for sale any cigars
 * 2; :h;“,‘;’S“f:;£ from any manufacturer who has not paid the special tax shall be liable

paid ,, special mx_ for each offense to_a penalty of one hundred dollars,_aud to a forfeiture -— : pif all ithe said articles so purchased or received, or of the full value 1 ss, s. 92,,v.13,’ I ‘“""° · 263. 13 July, 1i5l6, c. 184, s. 9, v. 14, p. 126. _Stnqnp¤ on cmp- Sr-nc. 3406. Whenever any stamped box containing cigars, cheroots, or 2:*1 °‘£;l;';‘°“$‘f cigarettes, is emptied, it shall he the duty of the person in whose hands ye. · . penalty ,0, M8_ the same is to destroy utterly the stamps thereon. And any person who lect, &c. F _ willfully neglects or refuses so to do shall, for each such offense, be fined —?`HaiiT1867,cT not exceeding fifty dollars and imprisoned not less than ten days nor E2. ¤· 32. v· 14. p- more than six months. And any person who fraudulently gives away or 22, July 1868 cl accepts from another, or who sells, buys, or uses for packing cigars, che- 186, ,,, yp, 89_’,._ roots, or cigarettes, any such stamped box, shall for each such offense be 15, pf. 156, 162. hned not exceeding one hundred dollars and be imprisoned not more than 312 Hug;. $81;. ¤- one year. _ Any revenue officer- may destroy any emptied cigar-box uPOD 256: · » · · P- which a cigar-stamp is found.