Page:United States Statutes at Large Volume 20.djvu/371

 346 F ORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. directly to another manufacturer, or for export, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may Listeria1s for- prescribe: And prmrided further, That wood, metal, paper, or other v¤¢ki¤S· materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue inay establish? 1:, s, ::371, That section t11i.rty-three hundred and seventy-one be amended by A¤¤·¤¤d¤<l- striking out all after the said number and substituting therefor the following: Assessment for "Viqhcnever any manufacturer of tobacco, snuff, or cigars. sells, or nvu-paymeut of removes for sale or consumption, any tobacco, snuff, or cigars. upon mx- which a taxis required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not m0re than two years after such sale or removal, upon satisfactory proof, to estimate the amount of t21X which has been omitted to be paid, and to make an assessment therefor. and certify the same to the collector. The tax so assessed shall be in addi- Notice of assess- tion to the penalties imposed by law for such sale or removal : Provided. m°¤*· hmrcrer, That no such assessment shall be made until and after notice to the manufacturer of the alleged sale and removal to show cause against said assessment; and the Commissioner of Internal Revenue shall, upon a full hearing of all the evidence, determine what assessment. if any should be made.” is S-  _ That section thirty-threehundred and seventy-seven be. andthe same ,:;:’;‘,f,g:,‘SCmpB is hereby, amended by adding thereto the following words: "Proroded, etc_ ’ That scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been paid thereon, be withdrawn in bulk without the payment of the internal-revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar-manufacturer, under such restrictions and regulations as shall be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury." R. S. ::383, Site. 15. That section thirty-three hundred and eighty-three of the -‘·¤¤<*¤¤°· of his collection-district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, the class of his special-tax stamp, and the fact of his having filed the required bond; and shall on demand of any officer of internal revenue, produce and exhibit said certificate and his special-tax stamp, and, unless he shall do so, may be deemed not to have paid the special tax, nor otherwise to Refusal to ex- have complied with the law. And whenever any peddler refuses to exhibit veffiiicuw, hibit his special—tax stamp and certificate, or either of them, as aforesaid, °*°· on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon and contents, or pack, bundle, or basket, of any person so refusing; ami the collector of the district in which the seizure occurs may, on ten day’s notice, published in any newspaper in the district. or served personally on the peddler, or at his dwelling-house. require such peddler to show cause, if {lll}' he has, why the horses or mules, wagon and contents, pack, bundle, or basket, so seized, shall not be for- Forfeitme. feited. In case no sufficicnt cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal-revenue laws relating to forfeitures. Any internal-revenue agent may demand production ot, and inspect the peddle1·’s specialtax stamp and the collector’s certificate for peddlers; and refusal or failure to produce the same, or either of them, when so demanded, shall subject the party guilty thereof to a fine of not less than fifty dollars nor more than five hundred dollars, and to imprisonment for not less than thirty ‘ days nor more than twelve months." R, s_ 3384, That section thirty-three hundred and eighty-four be amended by add- Autended. ing thereto as follows: "And any collector or deputy collector finding