Page:United States Statutes at Large Volume 42 Part 1.djvu/317

 SIXTXYSEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 2.89 the 1st day of January of each year, or at the time of commencing TAX °“ °‘°*R¤ AND and at the time of concluding business, if before or after the lst day mBAcC°` of January, such inventory to be made under oath and rendered in such form as may be prescribed b the Commissioner. "Every dealer in leaf tobacco shall render such invoices and kee muy '°°°’dS *0 be such records as shall be prescribed by the Commissioner, and shag keggtgiié. enter therein, day by day, and upon the same day on which the circumstance, thing or act to be recorded is done or occurs, an accurate account of the number of hogsheads, tierces, cases and bales, and quantity of leaf tobacco contained therein, purchased or received by him, on assignment, consignment, for storage, b transfer or otherwise, and of whom purchased or received, and the number of hogsheads, tierces, cases and bales, and the quantity of leaf tobacco contained therein, sold by him, with the name and residence in each instance of the person to whom sold, and if shipped, to whom shipped, and to what district; such records shall be kept at his place of business at all times and reserved for a period of two years, and the same shall be open at all hours for the inspection of any internal-revenue officer or agient. "Eve ealer in leaf tobacco on or before the tenth day of each ,,§f,*;§§{§'nS'€P°’“ °‘ month, lshall furnish to the collector of the district a true and com- i plete report of all purchases, receipts, sales and shipments of leaf tobacco made by him during the month next preceding, which report shall be verified and rendered in such form as the Commissioner, with the approval of the Secretary, shall prescribe. " (c) Sales or shipments o leaf to acco by a dealer in leaf tobacco stfiglggg SmPm¤¤*’* shall be in quantities of not less than a ho head, tierce, case, or bale, ' except loose leaf tobacco comprising the iieaks on warehouse floors, and except to a duly registered manufacturer of cigars for use in his own manufactory exclusivel. " Dealers in leaf tobacco shall make shipments of leaf tobacco only S¤ir¤¤·-=¤¤¤1imi¢¤<i· to other dealers in leaf tobacco, to registered manufacturers of tobacco, snuff, ci ars or cigarettes, or for export. " (d) Upon all leaf tobacco sold, removed or shi ped by any dealer I gggrggitv M fm rioin leaf tobacco in violation of the provisions of subdivision (c), or in ° ' respect to which no report has been made by such dealer in accordance with the provisions of subdivision (b), there shall be levied, assessed, collected and paid a tax equal to the tax then in force upon manufactured tobacco, such tax to be assessed and collected in the same manner as the tax on manufactured tobacco. " (e) Every dealer in leaf tobacco- {2§@&,$§§,’_;_§"§; " (1) who neglects or refuses to fumish the statement, to give bond, m¤k•¤ remrnwrcto keep books, to file inventory or to render the invoices, returns or reports required by the Commissioner, or to notify the collector of the district of additions to his places of storage; or me ism mm " (2) who ships or delivers leaf tobacco, except as herein provided; g° ° ° or. " (3) who fraudulently omits to account for tobacco purchased, s,,§,§f“°‘“°“° °"“s” received, sold, or shipped; _ _ _ shall be fined not less than $100 or more than $500, or imprisoned not 1’*¤¤Shm°¤*· more than one year, or both. _ _ hmm 0,, www " (f) For the purposes of this section a farmer or grower of tobacco uocmciudai. shall not be regarded as a dealer in leaf tobacco in respect to the leaf tobacco produced by him." rrrnn vnr.-Tax ON Anmssioss AND nuns. ·“"‘“""°“·“"°°°“· Sec. 800. (a) That from and after January 1, 1922, there shall be Q’;§f,$‘};‘}§H,§‘§‘,‘§,‘;·§,d_ levied, assessed, collected, and paid, in lieu of the taxes imposed by sdsection 800 of the Revenue Act of 1918- 42150°—23———19