Page:United States Statutes at Large Volume 20.djvu/373

 348 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. a. stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not less than one hundred dollars nor more than one thousand dollars, and be imprisoned not less than six Proriso. months nor more than two years: Provided, That 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: And provided further, C*§=**°“°S- That every manufacturer of cigarettes shall put up all the cigarettes that he either manufactures or has made for him, {lll(l sells or removes for consumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of Stamps. said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Inter- Imported. nal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the customhouse, before they are withdrawn therefrom? R. $.3393. That section thirtythree hundred and ninety-three be, and the same A**’°“‘l°d· is hereby, amended by striking out all after the said number, and substituting therefor the following: Notice of cigar “Every manufacturer of cigars shall securely affix, by pasting on each shall be printed, besides the number of the manufactory and the district and State in which it is situated. these words: Form. “NOTICE.—Th€ manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned not to use either this box for cigars again, or the stamp thereon again, nor to remove the contents of this box without destroying said stamp, under the penalties provided by law in such cases. Penalty for fail- “Every manufacturer of cigars who neglects to affix such label to any ure to affix- box containing cigars made by or for him, or sold or offered for sale by or for him, €ll1(l. every person who removes any such label, so affixed, from any such box, shall be fined fifty dollars for each box in respect towhich such offense is committed? R. s. 3397, That section thirtythree hundred and ninety-seven be, and the same ' A***‘***d“*l· is hereby, amended by striking out all after the said number, and substituting therefor the following: Forfeiture for “Wl1€‘1l€\'€I‘ any cigars are removed from any manufactory, or place °t°‘ the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, iudenting, burning, or impressing into each box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and the State, or without properly atfixing thereon and canceling the stamp denoting the tax o11 the saiuc, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the Pe¤¤ltvf<>r¤=&m¤· United States. And every person who commits any of the abovedescribcd offenses shall be hned for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not P{·DJlY>‘Y<>F*¢<>****· less than six months nor more than two years. And every person who °*“°*“"¥# ““’· packs cigars in any box l\Qtl1'llIQ, a false or fraudulent or counterfeit stamp, or who aflixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or intcrnal—re.venuc stamp, or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or permits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the
 * “***‘f**°*“*"· box <ontaining cigars manufactured by or for him, a label, on which
 * 1***8 te $******1% where cigars are made, without being packed in boxes as required by