Page:United States Statutes at Large Volume 44 Part 1.djvu/813

 799 TITLE za.-1zv1·E1z; $,..4;,edv by the C0mm!S8i0¤€l° of IDt€fBill,R£Y€Hu€, an accximte { dz ,.,..·.»unc of all the articles aforesaid purchased by him, me 3 11 .;..;mtit$* of leaf ¢0b8¢¤<>. Cigars. Stems. or cigar boxes, or what-.; 3; {_“.,- demriptiou, manutuzmréit sold, consumed, or removcd for 3 yémmxnpticu or sale}, or Xremo ed from the place of mzmufac-· ci mm: and shall, @'6f·'Dcfore the.10th day of each and every ci xuuxxtlx, `fuiuish to the collector of the district a true and uccu- pr mv :..bstr:1ct» from guch book, veritled bye his oath, ot all such az ·zm.·¤m>ry or keep thelncccunt, or ‘furnish_ the abstract·afore· ·is mid. he shall be HH€d‘!10f—.,i€SS than $500 hor more than $5,000, st am! imprisoned not less than six months nor more than three w 827. Statement by écalers in material.-—It shall be the duty ‘ gf ovary dealer in leaf tobacco or material `used ix1.mauufac· U turing cigars, Son demand ct any officer of internal revenue, to 02 of zhequautity audnmourrt of such Qleht tobacco or materials $ scid ar delivered tauiay person uamcdgiu such demand,) and in ¤ mm- of refusal or neglect to rcndér such- statement, or it. there {Q muzsc to believe such é°tatcmeut_t0 bekiucorrcct or fraudulent?. b my wmecmr shall make ari exumixigtion of persons, boqks, and U gm! vvasicns. (R. S. 5* 3391.) _ · ‘ · __ ” » e ci S28.·Packi¤g cigars; cigars used bycmployecs.-A11 cigars 1'· wigzzizzg more than three pounds per th0us1md`Shall`bc packed ( in? b¤·xr—·s u0t°bcfor»e used, for that purpose containing, respecxiwly, three, Eve, scsieu, ten, twelve, thirteen, twenty—i1vc,' fifty, ¢Y me hundred, two hundred, two hundred and fifty, "0r· fivér `8 1.m:·Ir;;d cignrs each; and cvery person whq sells, or offers for S >.¤i.¤, or delivers., or omers tc deliver, any cigars. iq any other *11 mana than in new boxes as abovedcscribcd, or who packs iu. D
 * .:m·im..es, sales, and. removuis made during the month next.
 * m~ecding. In casa ot refusa1.orPwi1lful neglect to de;ivcr the h.
 * .·.·.u·é. `(R. S. §  _ 6, _ . le
 * ·..m1r·r to such 6`Qccr 2, trucand correct statement, under oath, 11.
 * .;¤;~en·s in the manner providedlu this. title in relation to frauds 9*
 * 1:.;.- box any cigars in excess ot .0r less than the number pro?

·.·i4k·d by law to be pct tu each box, respectively, or who falsely U %»mml>: any b0x,For adixes a· stamp onxhy bbx, denbting h kless U mmuut of tax thazrthat required by law, shall be iined for .·m·h olfcnsc not more than $1,000 and be imprisoped not more 1* mm two years. Nothing in this section shall be cbustri1cd t‘ zas'prQve11ting the sale. ot cigars at retgil by retail dwlcrs from D i··»m·»_ gmckcd, stamped, amt branded in the manner prescribed `loy mw. Egch employee of n mguutacturer ct cigars shall [be" e permitted. to use, for personalrconmmptiou and for experisnwntnl qmrposea, not to exceed twentykauc. cigars per week e wmmut the —m11¤ufacturer‘ of cigars being required cb pack the same in boxes or to gtamp or; phy any ihtcmal-revenue tar c thereon, such exemption to- be é.1l0w‘e<1 under such rules. and reguiaticrxs gs the Secretary of the Trwsury may prescribe. ‘e sit. S. 5 3392;  1, 1879; c. 125, § 16, 20 Stat. 847 ; Oct. 1,’ -115%, c. 1244, { 32, 26 Stat. 619; Aug. 5, 1909, ci 6, §~32,. 36 a Smt.109; Feb. 10, 1913, c. 34, 37 Stat. 664;’J1me 2,.1924, 4.01 tl 9. rm., c.   { 400m), 43 Stat. 317.) · <829. Pseksgu `qf cigarettes   gmail ciggrs; stamps.--» "ti Evcry mamutncturer ci .· ciyrcttes (including small cigars r wci:hmg-zwfmcmé thu three poundé per thousand) Yshall put 1 iw all the dtiwitw ind meh small cigars th.at·i1ef Emugtécl 7 turw agus mgmntictured for him, and éelis cr removed for p irvnwmptica cr sale, in mck@ cr §arce1s céhtniniug jvc, cizht, tcp, twélve, Mteeu, sixteen,·_t=wmty; 6twmty··mur, forty, ·t; stty., eilhti. 0;* one hundred  ucl: and shall necurély r awww saw of such   or parcels n—s¤itsQb1e Stamp de- tg noting m tax thermn and shnl1·;ju*cpqrly~c¢§cel the same prior o to- meh sale. or rwyal tm·  ar. uic under meh 3 ns the Oc 9 mtssicmr, with the ngproval ot thq Séwetary,  nl}   imisnrtedfrom ,s • mmm  shall be   stamped. and the stnmph u mweled in n l&c manner, in ndéiticn to the import pump indi-· 11 atm; m ca d tm cmtcmhom Beton they are with·· a

mz. REVENUE § 834 rawn therefrom. (Aug. 5, 1909, c. 6, Q 32, 36 Stat. 109; Feb. D, 1913, c. 34, 37 Stat. 664; Ocf. 3, 1917, b. 63, § 400, 40 Stat. 13; June 2, 1924, 4.01 p. m., cg; 234, § 400(a-d), 43 Stat. 316.) 830. Label and notice on c}gars.—Evex·y manufacturer of igars shall seéurely aiiix, by pasting on each box containing lgéps manufactured, by or for him, a labei, oé which shall be rinted, besides the number of thé manufactury and the district nd State in which it is situated, these words: _ Notice.-—The manufacturer of the cigars herein contained as complied with all the requirements of law. Every person {cautioned not to use either this box for cigars again, or the tamp thereon zigain, DOI`- to rqmove the contents ot this box rithout destroying said stamp, under the penalties provided by nw `in such cgses. " ~ Every manufacturcrof cigars whp neglects to affix such label 1 guy box containing cigars—ma¢ie by or for him; or sold or Eered for sale by or for him; and every person who removes ny_such label, so aiiixed, from any such box, shall be Hned 50 for each box in - respect tb which such offgnac is com-‘ nitted. '(R. S. §»3393; Ma1·._1, 1879, c. 125,` § 16, 20 Stat. 348.) 831. Label indichting. clause of-law.-1The commissioner may y regulation, rcquiré the manufacturer or importer .t0` am: 0 each box, package, lor container ’& conspicuous label indiutiug the clause ot Section 832 of this title under which the igars therein contained have been tarpaid, whigrh must corespond with the. tax·paid“ stamp on such box or container. June'2, 1924, .4.01 p.·  c. 234, § 4000:), 43 Stat, 316.) 832. Cigars and cigarettes;'tax; smmmt.—U;50;1*cigars and ighxfettes manufactured in or imported i11_t0 the United States nd sold by. the manufacturer or importer, or. removed for canuiuption or sale, there shall be 1év1ed, c0l1ect<=>d, and paid mder the provisions of existing lgxvy, the following taxes, to bc ·aid_ by thejnanufactixrer or rimporter thereof-ee _ _`. _ ` Ou cigars of all descriptions made `of tobacco, or any substiutc therefor,_a¤d weighing not more than three pounds par bousimd, $1.50 per thousand; · _ K · f A _ On cigars mgde of tobacco, or any substitute therefor, and veiglging more tbah three pounds per thousand, if manufacured 01; imported to retail at not more thuxi 5 cents cachw $4 »er thousand;. » · It manufactured or impotted to retail at more than 5 cents acl! and lnotmore th_;m 8 cents each, $6 {Ser thousand; It manufactured ci- imparted to retail at more than 8 cents ach and not moie than 15 cents catch, $ pqr thousand; Iz manufactured or imported to retail at more than 15.eém:s ach and hot morg than 20 cents each, $12 per thousand; ‘If,m&1;,Df;1ctutéd`0r imported to retail at more than E cents ack, $15 pér thousand; ~ _ W On jcigarettes made ot tobdecb, or any substitute therefor, nd weighing not more than. three pounds per tlmuwad, $3 pe:. hmismid; `” -    “ ‘ , Weighing m0ré’_ than three pounds per thousand, $7.20 pe: bousand. ‘ { .=(R. S. 5 3394; Mar. 3, 1875, c. 127, Q 2, 18 Stat. $9; July 24, 897, c. 11, § 10, 30 Stat. 206; July 1, 1902, c. 1371, { 2, 32 Stat. 15; Ai1g.'_6, 1909, c. 6, `§ 33, W Stnt.`110§ June 2, 1924, 4.01 ». im., c. @4,] 400(ax); 43 Stat; 316.) I 833, Same; retail price.-——-Whenever in mmm $2 of this ltle reference is made to `cigars nmmutacturqd or i@rted to emit at not over A certain price ucla, than in determining the sx. to bé paid regard Shall be had to the ordinary retail prim { a single cigar. (June 2, 1924, @.01 p, m., i 4000}), 43 Stat; 16.) “ - Cigsretts paper; tax; had nf ms¤u£nct¤rers.¥¥—Thcre hull bélgvied, collected, and paid, upon cigarette paper made gp ixzmpéékégm, books. mtg, or tubes, made! up in or imported  ntnthe United Bum and hereafter Spld by the mgnulnqturer »r importer to day person (othjr than to gx mnnutacturer oi