Page:United States Statutes at Large Volume 20.djvu/368

 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 343 age and the contents thereof. Every cask or other package from which the stamp for imported liquors required by this act to be placed thereon shall not be eifaced, obliterated, or destroyed, on emptying such package, shall be forfeited. and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of section Penalties. thirty-three hundred and twenty-four of the Revised Statutes of the R·S·3324· United States, relating to empty casks or packages from which the marks, brands, or stamps have not been eflaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for. and to the casks or other packages on which such stamps shall have been used. Sec. 13. That if any person shall purchase or sell, with the imported- Dealing iu, or liquor stamp herein required remaining thereon, or any of the marks or “¤l¤K *mP¤’ lmbrands which shall have been placed thereon in accordance with the laws P°"°d l’”°k“g°“· or regulations concerning imported liquors remaining thereon, any cask or other package. after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for sale ; or Counterfeiting shall, for such p1u·pose, manufacture, use, or have in possession any cask i¤¤P<>¤¤¢l P¤<=l¤- or package made in imitation of, or intended to be in the similitude of, “g°“· such imported casks or packages, with any imitation of such marks or brands thereon, every such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall Penalty. violate any of the piovisions of this section shall be liable to a penalty of two hundred dollars for every such cask or package so purchased, sold, manufactured, used, or had in possession. ` TOBACCO. Srzc. 14. That the Revised Statutes be amended as follows, namely: That on and after the first day of May eighteen hundred and seventy- Tex on tobacco, nine, there shall be levied and collected upon all snuff manufactured °l°- of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use; and upon all chewing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened, and on all fine cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of sixteen cents per pound. And the sum of fifteen thousand dollars, or so much thereof as may g}lPl'9P!'l¤·l7l0llbe necessary, be, and the same hereby is, appropriated, out of any etc t°"“€ “““‘P’¤ money in the Treasury not otherwise appropriated, for the alteration of ' dies and stamps, and such other expenses as are incident in preparing for the collection of the taxes on tobacco and snuif at the reduced rates provided in this act. That the sixth subdivision of section thirty-two hundred and forty- R. S. 3244. four be amended to read as follows: Sixth. I)ealers in leaf-tobacco, except retail dealers in leaf-tobacco, as Leaf-tobacco hereinafter defined, shall pay twenty-five dollars. Every person shall d°"l°” l“x· be regarded as a dealer in leaf-tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco; and payment of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt any person dealing in leaf-tobacco from the pay- ment of the special tax therefor hereby required. But no farmer or Farmers, etc., planter, nor the executor or administrator of such farmer or planter, nor Mt ll=¤l>l¤- the guardian of any minor, shall be required to pay a special tax as a