Page:United States Statutes at Large Volume 44 Part 1.djvu/810

 § 789 aww .26.—I§TTE the mbmquent expbrtation of the said tobacco and and to be 1 ascertained under suéh regulations as shall be prescribed by the Gowimiouer of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section- shall be paid py the warrant of the Secretary of the Treasury cm the Treasurer of the United _A States, out of any money arising fgom internal duties not other- t wise eppmpriated. No claim for an allowance of drawback shall be entertained `or allowed until a certificate from the, collector of customs at the pcpt, fxgm which the goods haveg been exported, or other evidence satisfactory to the Gommis- s}g_;ngi·_ef Internal Revenue, has been furnished, that the stamps imxed to the tobacco or snuff entered and cleared for export 9 to u foreign country were totally destroyed before such cheerance; new until the claimant has tiled a bond, with good and &cieai; suveties, tc be approved by the collector of the district _ from which the goods are shipped, in e. penal sum double the amount of the tax for which eeid claim _ ié made, that he will , izmcure, within a reasonable time, evidence satisfactory tq the , Gemmiwieuer of Internal Revenue that said? tobacco or smmf has been huded at any pgtt without. the jurisdiction ‘0f the Unitm States, or that after shipment the same were lost at t sea, and have not been relanded within the limits of the United States, (R. S. {3386; Mar. 1, 1879, 'c. 125, _§ 16, 20 ’ Stat. $$7.) —. . " ° Y t 78*9, Same; fmuduimtly chiming; forfeiture.--If any person or persons shall fraudulently claim or seek. to obtain an 8.110W-, ance or drawback of dutiee, cm any ‘ manufactured tobacco, or shall fraeduiwtly claim any ‘greate;:2 allowance or drawback   the duty `actually paid, such person 0; persons shall forfeit triple the amount wrongfully or fraudulentfy z claimed cr sought to be ofitaiuedi Of the suit of $500, at tpe ; election of the Secretary of the Treaqury, tie be recovered as`jiu" other cases of _ forfeiture proyided for in the intemalfevenuet laws, (Feb. 8, 1875, c. 36,5 25, 18 Stet. 312.) __. . 796. Rclanding tobacco er emu! ¤nl•wfully;` penalty; fcrfeh t W»¥'£·‘T"EY°i'Y P€1'$°¤ WW, Wiih the lllfellt @0 defraud the revenue, kw of the United  releuds or emma to m- "relgmded within the jurisdiction df the United Stata any magmfectured or $11uE which hee been shipped for erpoztétien under §l$·§!‘0V18i0RS.0f this  sectimi 7% oftws title, with- eat properly. entering _  eh tobacco ez .mu£_` at the eust0m-—e pause, sum paying the proper customs ani! 1‘¤:e¤¤¤L-uzevenuhe  , thereon, mj wm receives smh reieuded tobacco er snuff, and eggry t se m grim aids orebete in mach mlindiug or receiving mchf teheeqc mi mu! esiaali, en ceuvictiou, be éned not egeeedmgi $5,969, or imprisoned ae; more than three  md   tobeccc 4 er Quik so  s§1¤11.be forfeited to the.Q¤1@ Stetes. 1 _(B, §._§ 33$5;`J:i¤se 9, 18%, c. 161,, I 1, 21 &nt. 161; Aug. 8,, 1S&, é. 4%, 22 Stat. 8?2;JJa.¤. 13, 1883,  ¤ Stgt; 402.,) f { TS1. Deglen m led whew; dealers in he§m&·——-·Every perma shall be    e Gene: ixvleafltebaeee, when busi- tt is, fm:  es on ecmmissicu, wml, or nie: for sale, t er   fm ale ee  M l esion, mf   » ‘ t Every  whme business it is, to eel} eg, e¤e1·,f¤r sale, * tomeee, snuff, er cigars, shell be  as n  (B.$.$82·§4.) ·"   ’           nnibers  te.-—·-Evwy   in "mf   mall Ele with the col- %smef&•d1mictiawhh%hishmi@ism¤§eéeua'etntewt te    nmdw mts. fom: the piece, sud, if ig n eity, the  of  when hh       te be carried ®. the ef eaeheyaee iv&m`1eat~¢t¤mce¤ is new by  ee stem} whemmrje uma to  of his ieef tebwem gternm  he   yve       to    ·® dlmdct in wh£& he B   ·

mu. mvvnzv va t 796 Everysuch dealer shall 3ive.a bond with surety, ntiatactory to, and to be approved by, the collector ct the d1atrlet,.ln such ,penal stun aa the collector may require, not lee: than $500; and a new bond may be required in the discretion of the col. lector, or under instructions of the commissioner. — Every such dealer shall be assigned a_ number by the collectorof the district, which number shall smear in every inventorv invoice and report rmdered by the dealer, who wall also obtelc certificates from the collector of the district awting forth me mace where this business is carrledon md ,,, the pmcesedesignatetl by the dealer asthe places of rtorage of ble tobacco, which cer. tidcate ahall be posted conaplcuotmly within  duler’s remtered place of bueinem, and within each designated place or storage. (R. S. 53360-; Mar. 1, 1879, c. 125, { 14, Z) Stat. 345; Féb. 24, 1919, c.‘18, _§ 704, 40 Stat.1119; Nov. E, 1921, c. *136, § 704, 42 Stat. —288;=June 2, 1924, 4.01 p. m., c. 234, I 403, 43 Stat.°318.) _. e* n __ I » — 793. Same; lnventorlea; records; report•.—Every dealer in V leaf tobacco shall make and deliver toe the collector of the district a true, invento ry» of the quantity of  dmerent kinds of, tobacco held or owned, and where stored. by him, on the 1st day of Jannaryof each yur, or at the time of commencing ind at the time of concluding bmineas; if before or after the » 1st day of January, such inventory to"be made new oath and rendered. in such form as may be premrlbed by the conxmie aioner. · · A ‘ _ . . · ‘ Erery dealer in leaf tobacco shall] rm&r -mch invoices and keep such records as shall be prescribed by the      .—:~»~ , ¤and shall enter therein, day by day,   upon   same day on which the circumstance, thing, or act to be recordad is done Korn occurs. an accurate account of the number ot h da, tierces, cases and bales, and quantity ot lm boucco recatalned therein, purchased or l‘&(!€i’¥%d_b]` him, on      comigntnenth for storage, `by tr•m§r or otlncrwbe, md of whom purchased or received, and the number. at M s, tierces, caeeeand balu,  quantity ot lent  coe tained therein, sold. by`him, yrith the    ineech instance of the `peraon to whom sold, and H “  to whom shipped andsto what district; such reewds   be keet at his place of business at all tinxes and prucrvcdt for s periodof two_»years,_and1 the eamenhall be  at all been for the ednnpection ot any lntemal··revenee o§eer m· agent. * ` mler me leaf  on oebefore the wth hy of each &onth, shell furnish to the collector of   d@=lct at ttm report nun      mae of Ju! tobacco mak by him ddriw the meth nxt preceding, which report null be  and rend&`!n mw a form an the commimloner, with  the approval of the Secrewry, shall prescribe. (B.,_`_S. l    1, 187% e. 1%,1 14, 20 Stat. 3e5;.Feb..24,_ 1918,1:. 18,] 704, 40 Stat. 1119;* Nov. %,. c 1921, c. .138, »§ 704,*42 Stat. 288;_June 2, JM4, 4.01 p. nr., c.   ~ § 403, 43 Stat. 818.) `· * ` _ 794. Sane; um or éipnatg by·.-—e8•m or,¤h@mts` d "mf tobacco bye dealer ln la! twacco phnllboin qunnddu of‘notlwmsnah@@&·ce.dae,orb¤1e.except.,loose l@ftobqeoocomprlsingthebmkaenwardo¤e£oo:n,and oxmpt to A duly r@smw  of clgnrn for m in hia cen manufactory exclusively. ‘    · Dalera   lat mmm: ebelt make shipments of lent tobacco onLv to other daahrs ln     to   manufact tnrera ot tobacco. mw. elgara, or J   or for export. (R. S. i  `; Mar. 1, im, c. 1%, { 14. M Stat.      e.:1S,_ § 704, 40 8tzt.,’111§;Nov. 23,·1¤1, c.»188. {  so am. m: xm a.·1a.n.;¢.o1 pt m., e   S-M. as sm.    _ . ·~ t lx .· · N . . ,5%*.,   e -··-Bum" all   sold, removed. or chipped by    ln lent   in vélolndon of   prorleloneed `