Page:United States Statutes at Large Volume 44 Part 1.djvu/754

 § 194 TITLE ze.-11v: eenstitntlng a rmrt of the premlees shell be ferfelted te tl . United Statesp (B. S. 5 3281; Feb. 8. 1875, e.·*36, { 16, 1 Stat. 319.). 194. Sane; manufacturers and dealers in eleemargarlm penalty.-·—Every persen who mrries en the busiuws of ~a man factnner of oI@arg·arine withent having paid the special tz therefer, as required by law, shall, besidm being liable to tl payment et the tax, be fined net lem- than $1,006 and net mm than $5,000; and every persen who carrim on the buslnw · a whelemle dealer in eleemargrlue without having paid tl .· special tax therefor, as required by law, shall, besidea bein liable to the payment of the tax, be Haw not less than $1 ner mere than mode; and every person who mrriea on tl glmsinees of a retail. dealer in oleernargarfne wrltlnmt having pai the special mx therefer, as required by law, shall,. beach being liable to the paymmt of the tax, be Hued not less tha $50 ner more then  for meh and every 0Eense.· (Aug. 1386, e. 840,.} 4, 24, Stat. 2W.) ‘ · n »,. 195. Same; Qthelkftf ef, or dealer in, preceée. errem vated, er adultented butter; penalty.-—Every person wl carries en the busimm et a manufacturer of process er ren rated better m· adulterated butter without having paid tl special ta; therefor, ae required by law; shall, besidw bel: liable to the payment of the tax," be lined not less than $1,0l and net mcrethnn $,000 ;' and every  whe earrles on tl business of a déaler in adulterated butter without having pai the special tax therefor, as required by law, shall, besides bel1: liable to the i>@ent of the tax, be uned not less than $50 ne more than $500 fer web edeuse. (May 9,.1902, c. 784, § °32 Stat. Q4.) _ l   . l _ 196;  Sane; manufacturer of, er dealer in, Elled cheese.- Every person, Erm, or corporation who cnrrieeon the business q a manufacturer of nlled cheese without having paid the speci: tax therefor, as required by law, shall, besidee being liable 1 the myment of the tax, be dued not less than! $100 and ne more than $,000; and every person, ilrm, on corporation wt carries on the business -0f a wholesale dea1er· in Hlled chee: with~eut' having •paid the’special tax therefor, as. required l law, shall, Besides being liable to {the payment of tgne tak, I fined not less- than $250 ner more then $1,%,; and every pe son, Erm, er corporation who carries eu the lmsinesé of a reta dealer in Bl-led cheese without having paid ‘ the special ta therefor, as required by law, shall, besides being liable fc the payment of the tax, be lined net less than $40 nor mo; than  for each and every offense. ·_ (Juue.6, 1896, ‘c.' 33 54,2eStar.2¤4.). · _ ,, · 197; Removing tobacco unlawfully, or selliug' without pa; meat of tax.-»Every manufacturer of tobacco or snuff wh removes, etnerwise than as provided by law, or sells, wither having paid the special tax, any tobacco or snuff, shall, lu add tim: to the pmaltles elsewhere provided by law for jms otfeneee, ferfelt to the United ‘Stat& all the mw material an manufactured er partly manufactured tobacco and snuff, an all machinery, tools, implements, apparatus, Exturea, boxes, an be rrele, and all Z, other materials ywhleh may be found in lm peeeessien, in his manufactery, er elsewhere. (R, S. § 3372. 198. Buying tobacco from] s aranufacturer whe hu uc paid tax.-—Every person whe ,purenases, or receives for sale any manufacturer} tehaeee er snut from any manufacture whe has net paid the special tax, ehall be liable for- eee (dense to a penalty of $180, and te a forfeiture of all th articles aferwid se purchased er received, or of the fu value thereof. (R. S. { we?.) a 1, - ` 199. Re¤eval or sale of cigars wltlneet paying speci; tax.-Every mauu&cturer of cigars who remevee or sells an cigarsewitheut payment of the special tax as a cigar mauufae turer, ahall, in addition to the penaltieq elsewhere provided l this titlelfor such eienses, forfeit to the United States all raw material and malunfectured er partly manufactured tobace

TERNAL REVENUE $10 be and clgrs, and all machineryftools, implements, apparatus L8 dxtures, boxes, barrels, and all other materials which shall be found in his pomession, or in his manufaetory, and used in his a; businew as such manufacturer, together with ~his estate or u- interest in the building or factory, and tm lot or tract or tx ground on which such building or factory is located, and an me appurtenancu thereunto belon8i¤§· (R. S. { 3406.) re  Buying cipro · froa mandacturar who has not paid of tax.-Every person who purchases or reeelvw for sale any me, cigars from any manufacturer who has not mid the speeinx rg tax shall be liable for each offense to a penalty of $100, and D0 l to a forfeiture of all the said articles so purchased or reeeiyed, ae or of the full value thereof. (R. S. { 3~tG5.} l ld 201. Payment of tax; eEect on vblatkn of State laws and es y &ate `tana·tio¤.—The payment of any tax imposed by the inter. ln nakrevenue laws for carrying on any trade or businms shall 2, not be held to exempt any person from any penalty or mais};- ment provided by the laws of any State for mrryim on the s. same within ._ such State, or in any inanner to authorize the lo commencement or {continuance of · meh trade or een. 0- trary to the law of such State or in places prohibited zby me municipal law; nor shall the paymwt of any meh tax he held lg` to prohibit any State from   a duty or tai on the same JO trade or buslneé, for"State or otm pur  (R. S. ’$ *@43.) ae: 202. Special taxes; brewers.-Special taxa are lmw as ld provided in sections 202”to 224, inclusive, of this title. _ ’ lg Brewers shall pay $100. Every perm who éaaufaétures or fermented liquors of any name or   for ale, frm 4, malt, wholly or in part, or from any substitute therefor, shall ‘ ‘ be deemed .a brewer: Provided, That WF person who manu- - factures less than five hundred barrels a year shall pay the of sum of $50. (B. S. $,3244; Feb; 18, 1875, c. N, { 1, 18- Siu!. ml 319; Marr 1, 1879, c. 1%, M 4, 1(l,»2t)‘Stat. 333,  = to 203. Same; manufacturers. of stills; kawbadr-Manufacet - tures of stills shall eaeh wy $50, and $20 for eaelr sttllter worm m for distllllng made by him; Any person who nxanufaetares any gg still or_ worm to be used in distillihg, except éiedlisfs iii wgpy llstered ·dlsti1leries·who_,rnanufactul'e wooden stills for their oars ye ·_,use, shall be deemed a manufacturer of-! stills. Each of said r- distillers shall give notice to the collector of the district in jl which his distillery lszlocated of each still manufactured before lx. the same · is   Upon all stills manufactured for export, u- and actually exbported, there . shall be allowed a drawback, ?6l.V§’l1€l.'€ the tax thereon has been paid, under such rules and 7, regulations as the Commissioner of Internal Revenue, with the app val. of the Secretary of the Treasury, shall prescribe. V- (B.§ $*3244; Feb. 18, 1875, e. 80, S 1, 18. Stat. 319; Mar. 1, Lg 1879, 1%,.55 4,__ 10, 20 Stat. 333, 342; May  1886, e. 1%, xt {18, 21 Stat. 149.) _ · _ · .1- .294. Same; recti§ers.·——RectiHers of distilled wlrlts shall pay eh $200.* Every person who reetides, parinw, or rednes distilled ld spirits or wines by any process other than by original rand conrd tlnuous distillation from mash, wort, or wash, thro@ conrd tinuous closed iessels and pipes, until the manufacture thereof la is complete, and every wholesale or retail liquor dealer who has .) E in his‘·_p0 lon any still or leach tub, or who keeps any other tt apparatus for the purpose of redning, in any manner distilled e, spirits, and every person who, without rectlfylng, r » rifyim, er or rednlng distilled s§rlts, shall, by mixing sueh spirits, wine, h or other liquor with any materials, manufacture any spurious, te imitation, or compound liquors for sale, under the name of ll! whisky, brandy, gin, rum, wine, spirits, cordlals, or wine bltters, or any other name, shall he regarded as a reetlder. and as nl being engaged ln the husinws of rectlfylng. Any person who y rectiiles, purlnes, rednes, or manufactures as aforesaid less 2- than dv! hundred mrrels a year, eountlng forty gallons of n proof spirits to the barrel, shall pay $100. Nothing in this · av section shall be held to prohibit the purifying or retlnlng of o spirits in the course of original and continuous distillation