Page:United States Statutes at Large Volume 43 Part 1.djvu/350

 SIXTY-EIGHTH CONGRESS. Sess. I. C11. 234. 1924. 319 leaf tobacco is held bylhim on storage, and, whenever he adds to or TAX °¤ •=¤¤·¤¤ ·*¤¤> discontinues any of `s leaf tobacco storage places, he shall give T°u°°°' immediate notice to the collector of the district in which he is registered. " Every such dealer shall give a bond with surety, satisfactory to, B¤¤¤ feauifedand to be applroved by, the collector of the district, in such enal sum as the co ector may require, not less than $500; and a newgmnd may be required in the discretion of the collector, or under instructions of the Commissioner. District mmm to . “Every such dealer shall be assigned a number by the collector of beussisned. ew. the district, which number shall appear in every inventory, invoice and report rendered by the dealer, who shall also obtain certificates C°"m°°°°‘ from the collector of the district setting forth the place where his business is carried on and the places designated by the dealer as the places of storage of his tobacco, which certificates shall be posted conspicuously within the dealer’s registered place of business, and within each designated place of storage. Mmm, mmm? to "(b) Every dealer in leaf tobacco shall make and deliver to the Milledcollector of the district a true inventory of the quantit of the different kinds of tobacco held or owned, and where stored by him, on the lst day of January of each year, or at the time of commencing and at the time of concluding usiness, if before or after the lst day of January, such inventory to be made under oath and rendered in such form as may be prescribed by the C0mmi$i0¤61'· D,,¤,,,,,,,,,ds,,n,,,,,. “ Every dealer in leaf tobacco shall render such invoices and keep ¤¤¤s.m..¢¤b¤x¤p:. such records as shall be prescribed by the Commissioner, and shall enter therein, day by day, and upon the same dayion whichthe 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, by 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 ept at his place of usiness at all times and reserved for a period of two years, and the same shall be open at allliours for the inspection of any internalrevenue officer or agent. Mmm www 0, “Eveg dealer in leaf tobacco on or before the tenth day of each mmaecm. _ month, all furnish to the collector of the district a true and complete 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. _ “8c) Sa es or shipments of leaf tobacco a dealer in leaf tobacco .,£§;°§"m°§i§§_ °° ”1°° shal be in quantities of not less than a hogsliead, tierce, case, or bale, except loose leaf tobacco comprising the breaks on warehouse floors, and except to a duly registered manufacturer of cigars for use in his own manufactory exclusive];. S mmm “ Dealers in leaf tobacco s all make shipments of leaf tobacco only I {,0 other diqalers in leaf tobacco, to {registered manufacturers of toacco snu, cigars or ci rett or or export. vic _ _ “(d) Upon all leaf togzcco gsold, removed or shipped by any dealer aalzlgimnym W is in leaf tobacco in violation of the provisions of subdivision (c), or m 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 amassed and collected in the same manner as the tax on manufactured tobacco. 45822%-251*-——23