Page:United States Statutes at Large Volume 26.djvu/672

 618 FIFTY-FIRST CONGRESS. Sess. I. Ch. 1244. 1890. Im·niux.R:v1:m1n. INTERNAL REVENUE. S1»¤is1¤¤¤¤¤¤f¤> Sec. 26. That on and after the first day of May eighteen hun- dred and ninety-one, all special taxes imposed by the laws now in force upon dealers in leaf tobacco, retai dealers in leaf tobacco, _ dealers ind tobaplco, ménnuiacturers of tqbacco, amznufgcturers og iugmrynquuse. ci rs, an ers 0 o aoco are ere y re e. ve suc ` degler in lehmtobacco, retail dealer in leaf toblgcco, manufdbrturer, and peddler shall, however, register with the collector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on, the same as Pennltyfcrmivro- though the tax had not been repealed, and a fail1u·e to register as heppin required shall subject such person to a penalty of fifty 0 ars. Mwjmtggrhgcnowy Sec. 27. That all provisions of the statutes imposing restrictions $;,°§_ '° of any kind whatsoever upon farmers and gfowers of tobacco in re- ‘ gard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of.leaf tobacco, or impos- P~¤1•¤- ing any tax on account of such sales, are herebfy repealed: Provided, - Statement at nlm, however, That it shall be the duty of every armer or planter pro- °°°' ducing and selling leaf-tobacco, on demand of any internal—revenue ohicer, or other authorized agent of the Treasury Department, to furnish said officer or agent a true and complete statement, verified by oath, of all his sales of leaf-tobacco, the number of hogsheads, cases, or pounds, with the name and residence, in each instance, of the person to whom sold, and the lace to which it is shipped. And every farmer or planter who willfully refuses to furms such in- émm '•*¤° formation, or who knowingly makes false statements as to any of ' the facts aforsaid, shall beexguilty of a misdemeanor, and shal be liable to a plenalty not exc `n five hundred dollars. P¤d¤1¤¤¤f¢¤*¤¤=¤<>- Sec. 28. hat section thirty-three hundred and eighty-one of the Revised Statutes, be, and the same is hereby, amen ed by striking out all after the said number and substituting therefor the followmg: 1a.s..¤e¤.sss1,p.cc2. “Every peddler of tobacco, before commencing, or, if he has ' ""°"‘°‘ already commenced, before continuing to peddle to acco, shall fursnuemm co be nish to the collector of his district a statement accurately setting "“°°‘ forth the place of his residence, and, if in a city the street and number of the street where he resides, the State or States through which he proposes to travel ; also whether he proposes to sell his own man- _ufactures or the manufactures of others, and, if he sells for other Bond. parties, the person for whom he sells. He shall also give a bond in the sum of five hundred dollars, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on tobacco, snuif, or cigars; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law re uires the same to be put up an prepared by the manufacturer for sgle, or for removal for sale or consumption, and except such packages of tobacco, snuif, and ciigars as bear the manufacturer’s label or caution notice, and his egal marks and brands, and genuine internal-revenue stamps which ave never before been used. ” P§dglf*; _Sec. 29. That section thirt -three hundred and eighty-three. Reand "Gonzo, bfw, V1Sed Statutes, as amended by section fifteen of the act of March "'“‘”‘°°“· first, eighteen hundred and seventy-nine, be, and the same is hereby, amended bfy striking out all of said section and by substituting in lieu thereo the following: C*'°*°°¤°*· "Every peddler of tobacco shall obtain a certihcate from the collector of his collection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence. and the fact of his having ii ed the required bond ; and shall on demand