Page:United States Statutes at Large Volume 36 Part 1.djvu/135

 SIXTY-FIRST CONGRESS. Sess. I. Ch. 6. 1909. Ill · provisions of section thirt}y·two hundredand fo1‘ty~foul‘, as &H1€I1d€<l $;,€"*§§°§’2§.‘{g?r‘??,:{" . y section fourteen, Act 0 March first, eighteen hundred and seventy- 22, p.l188.’ ` ' nine, and also as amended by the Act of L arch third, eighteen hundred and eighty-three, and, furt er, shall be subject to all the provisions of section thirty-three hundred and sixt, as amended by section §b§··;0°°-§*g·P-657· fourteen, Act of March first, eighteen hundred and seventy-nine,· and R.Si.,sedeil335el,3391. of sections thirty-three hundred and fifty-nine and thirty-three hun- pp` 65% 661 dred and ninety-one, United States Revised Statutes. Eve? person shall be regarded as a retail dealer in leaf tobacco legegggncggggléwgn whose usiness it is to sell leaf tobacco in cpiantities of less than an ` original hogshead, case or bale; or who shall sell directly to consumers or to persons other than dealers in leaf tobacco or to manufacturers of tobacco, snuff or cigars, or to persons who purchase in original ‘ packages for export. . Every such retail dealer in leaf tobacco shall register with the col- R°8l“"" ’°‘l“l'°‘l· lector 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; and a failure to register as herein required shall subject such per- P°“““l"°"““‘“°· son to a penalty of fifty dollars; and every retail dealer in leaf tobacco ,,,,{§°°S,{’,‘Ye‘?,_°fl’“’°"“’°“ shall also kee a book and enter therein daily his purchases of leaf tobacco and  sales, where such sales amount to two pounds or more to one person in one day. Such record shall be kept written up to date and shall be in such form and contain such entries as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and such books shall be open at all times for the inspection of any internal—revenue officer ‘ or agent. _ Any person who has duly qualified as a retail dealer in leaf tobacco w§‘§§,*}{’fa';'f‘“’“‘l€“‘ may sell natural leaf tobacco grown or raised in the United States in 1ts condition as cured on the farm, in the hand, and not manufactured in any way, except to manufacturers of tobacco, snuff or cigars, without the payment of any tax on such leaf tobacco whatsoever, and so much of section sixty-nine, tariff Act of An t twent — ml¤°°:§l°‘°'ll lem seventh, eighteen hundred and ninety-four, which tooilisffect the l7i:ii2aZp.sea. { following day, and section thirty-two hundred and forty-four, United R‘S"“"°‘m"l"°”"‘ States Revised Statutes, or any other existing law, as is inconsistent with the provisions of this Act, is hereby repealed. And it shall be the duty of every retail ealer in leaf tobacco, as Oesiiiitxgisglnlilgi herein described, under regulations to be prescribed bg the Commissioner of Internal Revenue with the approval of the ecretaig of the Treasury, to furnish on demand to any internal-revenue officer or other authorized agent of the Treasury Department a true and correct statement, verified by his oath or affirmation, of all his sales of leaf tobacco in quantities of ten ounds or more to any one person in any one day, with the name and) residence in each instance of the person to whom sold, and any such retail dealer in leaf tobacco who e,_§’°“*“Y ‘°l‘ ’°l“$*‘l· shall willfull refuse to furnish such information or kee the book ` as required herein, or who shall knowingly make any i)alse statements or false entries in such book as to any of the facts aforesaid, shall be guilt of a misdemeanor, and on conviction shall be liable _ to a line of fiflrgy dollars for each offense: And provided further, That {·>§'f',E’,;., 0, g,,,,,.m nothing in this Act shall be construed as imposing any restrictions “°"““l°‘°‘l· whatsoever upon the farmers or growers of leaf tobacco in regard to the sales of their leaf tobacco. _ Sec. 36. That a tonnage duty of two cents per ton, not to exceed $‘§§§,‘i‘§$,‘l,‘§,§’5;0,,h 111 the aggregate ten cents per ton in any one year, is hereby imposed {)l0*·ggjl°¤¤· Gull- ¤*¤-» at each entry on all vessels which shall be entered in any port of the s.s.,¤e¢.4z1s, p.813, United States from any forei port or place in North America, Cen- “"“’"°°°‘ tral America, the ·West Indilsi. Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Caribbean Sea, or Newfoundland, and a duty of six cents per ton, °""’"°"’"‘“ l‘°“"