Page:United States Statutes at Large Volume 44 Part 1.djvu/811

 $9; TITLE 26.-·——INTE4 ·S,f,»m¤ 794‘0f this title, or in retspect to which no report has hwg made; by such dealer in acc0rdaHm··with that provisions {,5 »:;=<:ticg 793 of this title, there shall be levied, assessed, mzzmtcd and paid a tax equal to the tax than in force upon mzmzsfsétured tobacco, such tax to be assessed and collected iff tha same manner as the tax on mantxfxgtured tobacco.
 * 1;, S. § 3360; Mar. 1, 1879, c. 125, { 14, 20 Stat. 345; Feb. 24,

iw?. an 18, $704, 40 Stat. 1119; Nov. 23, 1921, c. 136, § 704, 42 Stat. 288; June 2, 1924, 4.01 P» m., c. 234, § 403, 43 Stat. 318.) §f;m=<}~·—-—— · Z, l zi} who neglects or refuses to furnish the ‘statement, to give mud, to keep books, té Hle inventory or torexxder thé gmtfiws, returns, or rgports mqtxixfed {Une commissioner, fw as notify the collgctysr of the district or additions t0_his pégws of storage; or j \_  _ _ {:25 who ships or delivers tieaf tobz1cco,, except as hergin {sa; who fraudulentlyv omité to account for tobacco pur- .{·mmi, received, sold, or shipped; _  t sim; b~e'fimd fmt less than $100 or more than $500,01* imQ Wgmffed mt more than chg year, or both. ·~(R. S. § 3360; 3%;;-. 1, ISYS, c. 125, { 14, 20 Stat. 345; Feb. 24, 1919, c. 18, § iw;. 40 Stat. 119; Nov. 23, 1921, c. 136, § 704, .42 Stat,¢288; Juzzc 2, 19*2-1,4.01 p. m.,_c.:23·t, § 403, ·t3.Stat. 318.) _ » 2*97. Same; f81'@€!‘8, and éooperative ass6ciations.——For the gmsgazfse at sections 792 to _79j6 of this title a" farmer or grower ‘ (ff mimccow ord tobacco `gl'0$V€I°8° cooperative association shall mt be regarded as H dealer in icuii tobacco in respect to thamf mhscciq produced by him or ‘ handled by mich association; f mt such céopérntive amciations shall be required fi'}! keep in-aimble records at gil purchases and sales of tobacco, such mmrtls to bé, open to inspection by dxeaagcnts of the Goveme mvxat. As used in this section thejerm *‘ tobacco grpwérsf {wperative association ” means aix association of fatmers or the purgfsséct marketing the tqbacco produced by its membexé and tuming back to them the proceeds of sales, less the becassary selling expenses, 6114 the basis of the quantity ang! quhlity uf t<}lia.cc0`furnishe~d by them; (B.`S. § 3360; Mar. 1, 1879, c. 125, § 14,  Stat. ‘ 345; Feb. 24, 1919, c. 18, { 704, 40 Stat. m U 1119; Nm?. 23,'1921. Q3. [,70-1, 42 Stat. @8; Jana 2, 1924, 4131 pi mq c. @4,} 463, $3 Stgt. 318.}, ‘ . , _ l Q 198. Sang; stttencgt af ‘ anim,-—-It shall be the duty of any fmier in lies; tobacco, or in my material used iq manufacturing tcbagcg cr snuff, on demand at any cwcer of ixxtexpal revenue, is imdéx g tme gud —c9m§let¢ statgmeut, under igatb, at the quantity and amount of such lm;  at materials, mid or dciiv¢r¢<l tc gay pérmu named in such demand; and in case of refusal or mgiact to  such statement, cr if there is cmmc tp belieww suvh xatement tc he incprmct cr fmudulent, 'the‘<::~©1ie—<:t;or shalt mgke  cxamimtian of pepsmxs, bucks, and papers, in the matnmzi pmvided in {elution to frauds and ésmsicns. (B, S. $4 f ° ‘   ~ ·, M 7%. Pcgkliers of tsbacm.-——·-··A:1y person who sells of offers to steal! and .é$,ive1.··ma¤u£acmmd fohaccc, snuff, or cigars,} traveling from place to place, in   town or thémxgh the ccmfftry, _ Shah be rammed   as at mddiet ct tcbacm; bat mamztacturcrs cf, jcbtwxig and whclmte dgsieés in, xzmmxtacturm tcbscéo, swam mgm, néd cmmttm, and the agentsm salesmen ét such manufacturers, jébbem, and wholasnle dealiem, traveling {mm,. plates to élacé, in   town ar thmugl; the cqxmtry, and selling sm éeiimring cx cEeringi tc   m1d‘dclivét.sixch products cxily to dealers, shulizmt be aoustéuw. tc be peddlemq (RI 3.. 5324*1;$€m.7,1918,é.453,%$§&L7$9,)— ~ I K f ·      at — b¤si@·;-·Every p&dtex· of tobacco; betbrt m w    tix has n1mdyfi:o a¤ced,ibet¤re
 * 96, Sammy-eienses; pimiShmc¤t.—Every dealer in leaf to-
 * 21‘=w§a}i*1I; Gr _ -- _ Q f
 * ~mss·ers· at tobacco organized and operated as sales Agent for V

mm:. REVENUE § 803 continuing to peddle tobacco, shall furnish to the collector of his district a statement accurately setting forth the place ot his residence, and; it in a city, the street and number of the street where he resides, the State or States through which he proposes to travel; also whether he proposes to cell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells, He shall also give a bond in the sumot $500, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or bycollusion with others,te defraud the Government of any tax on tobacco, shui, or cigars; that he shall neither sell not offer forhsale any tobacco, smm, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the mannfacturerwtor sale, 0I'-Of removal for sale or consumption, and except such packages of tobacco, snum and cigars as bear the manufacturers label 'or caution notice, and hisfslcgal marks and brands, and ' genuine internabrevenue stamps which have never before been used., (R. S; § 3381{ Oct. 1, 1890, c. 1244, § 28, 26 Stat. 618.} 801. Same; traveling with wag0n.—E`very peddler of tobacco, snuff, 01:, cigars, traveling {with a wagon, shall adix and keep, 0-n_the—sauie, in a conspicuous place, a sign painted in oil colors, or gilded, giving his full name, business, and collection district. (R. _S. § 3382.) “Q _ 802. Same; certi6cate.——·Every peddler of tobacco shall obtain a certidcate from the collector of his collection district, who is authorized and directed to issue theaazne, giving the name ot the peddler, his residence, and the fact ot his having nledthe required bond; and shall on demand of any omcereot internal Lrevemie produce. and exhibit his certidcate. And whenever any peddlerrefuses to exhibit his certidcate, as aforesaid, on " demand ot any omcer of internal revenue, said o§cer may seize the horse or mule, wagon, °and contents, or pack, handle, or basket, of any person so refusing; and thelcollcctor of the dis—· trlct in which the seizure occurs may,. on ten days' notice, pate V lished in any newspaper in the diatrlct, oraaervecr personally on the peddler, or at his dwelling house, require snch neddlcr to show cause, it any he hea, why the horses-or mules, wagons, and contents, paclr, bundle, or basket so. seized shall not be for; feited. _In case no sutlicient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal-revtenne laws relating to forfeltures. Any internal-revenue agent may demand produce tion of and inspect the collectofs centidcate for pedcllers, and refilsal or failure to produce the same, when so demanded, shall subject: the party guilty thereof to a iine of not more than $5.06 ancl_to` impriao_nmc¤t‘ for not more than t.wel_ve months. (R. S. § 3383;_Maxt. 1, 1879, c.°125, 5 ,15, N Stat. 346; _0et.· 1, 1896, c, _124-4, §· 29, .26 Stat. 618.) _ _, _ 803. Same; unlawful peddling; penalty.————·Every person who la found peddling tobacco, snu¤,.· or cigars, witliotxt having given the bond, or without having previously obtained the collectofs certificate as herein provided, or who sells tobacco; snail', or cigars~0the,rn·ise than in original and tall packages as pnt np by the manufacturer ; or echo has in·his possession any internal? revenue stamp which has been rexnoced from any box or other package of tobacco, snuff, or cigars, or any empty or partially emptied box or other praclea, which has been used for tohacco, snuff, orclgars, the atanxp or stamps on which have not been destroyed; or who fails to have adixed to his wagon, in a conspicuous placeféa eign, paintedsin oil colors, or gilded, giving his full name, hnsinésa, and collection district, shall, for each such odenac, be tlncd not less than $190 nor more than $500, or imprisoned pot less than six months ngr more than one year, · or both, at the discretion of the court. And any collector "or deputy collector finding sucgépeddlerrin the act of odending as to either oi the odensesz Ytioned in this section, may seize the hom ot horses, mule or `muleg, jreagon and contents, or