Page:United States Statutes at Large Volume 42 Part 1.djvu/316

 288 SIXTY-SEVENTH CONGRESS. Sess. If Ch. 136. 1921. "AX °" °'°”° *’*"’ r tered number of the manufacto, and the oss weight, the 1=mi»°oiI`°°°` tziiig and the net weight of the tobago in each pglckagez lgromkled, Expms °x°°"°d‘ That these limitations and descriptions of packages shall not apply to tobacco and snuff trans orted in bond for exportation and actually ¤aE:ul€—iini‘°€¤§IP€¤ri?`li»’ exported: And provided jpurther, That perique tobacco, snuff flour, °“‘*" ‘“"·°“”‘°"‘“°“· &1ne—cut shorts, the refpse of Hne-cu; cliewing tobaqeo, rpguse lsgisgps, c ` cuttmgs°, an swee o to acco, may e so in as msi>tIei§’ and vgithout tl}? ggyiient fof tax, by oiga manilifacturer directl to anot er man acturer, or or export, un er suc restrictions, IYUIBS, and regulations as the Commissioner of Internal Revenue M °°n` may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner mmm md of Internal Revenue may establish.? _ _ _ mus. mw Sec. 703. That there shall be levied, collected, and paid, m lieu of °u,T§,‘,, ,_§§,, ,,’§*u‘3‘u,,,{,‘f the taxes imposed by section 703 of the Revenue Act of 1918, upon lrgysjo I cigarette paper made up into packa§es, books, sets, or tubes, made ai. ’°° m’m°"d' up in or imported into the United tates and hereafter sold by the manufacturer or  to any person (other than to a manufacturer of cigarettes or use by him in the manufacture of cigarettes) the following taxes to be paid by the manufacturer or importer: R“t°”‘ On each package, book, or set, containing more than twenty—five but not more than fift pa ers, }·§ cent; containing more than fifty but not more than one bundled papers, 1 cent; containing more than one hundred papers, $6 cent for each fifty papers or fractional part thereof; and upon tubes, 1 cent for each fifty tubes or fractional part urEcs¢i¤iirt:b°?bYmm· thilggoeiy manufacturer of cigarettes urchasing any c` arette paper B°”d'°““"`°d’ °t°‘ made up into tubes (a) shall give bond) in an amount anilg with sureties satisfactory to the Commissioner that he will use such tubes in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by this section, and (b) shall keep such records and render under oath such returns as the Commissioner finds necessary to show the disposition of all tubes purchased or imported by such manufac— turer o arettes. v. Sec. 7‘0l4g. That section 3360 of the Revised Statutes, as amended 657’°m°°d°°' by section {7014 of the Revenue Act of 1918, is re-enacted without c an e, as o ows: §2°>iii£S°¤x ummm, "S§i~:c. 3360. (a) Every dealer in leaf tobacco shall filo with the §§'{,$§,_°° nm mm collector of the district in which his business is carried on a statement "°'·*°·P·m¤· in duplicate, subscribed under oath, setting forth the place, and, if in a city, the street and number of the street, where his business is to be carried on, and the exact location of each place where leaf tobacco is held by him on storage, and, whenever he adds to or discontinues any of his leaf tobacco storage places, he shall give im— Bm, mmm mediate notice to the collector of the district in which he is registered. ` "Every such dealer shall give a bond with surety, satisfactory to, and to be approved by, the collector of the district, in such penal sum as the collector may require, not less than $500; and a new bond may bef rciilqugjed in the discretion of the collector, or under Dunn mm, to instructions o the mmissioner. ¤>¤¤¤¤is¤¤1.¤¢¤-ba "Every such dealer shall be assigned a number by the collector of the district, which number shall appear in every inventory, invoice and rqport rendered by the dealer, who shall also obtain certificates from e_ collector of the district setting forth the tplace where his business is carried on and the places designated by e dealer as the places of storage of his tobacco, which certificates shall be posted conspicuously  the dealer’s registered place of business, and Mmmmmmw within each designated place of storage. _ b.,me.;_ (b) Every dealerin leaf tobacco shall make and deliver to the collector of the district a true inventory of the quantit of the different kinds of tobacco held or owned, and where storedr by him, on