Page:United States Statutes at Large Volume 44 Part 1.djvu/814

 A § 835 TITLE 26.-1NT. cimrettes for use by him in the manufacture of cigarettes) the following tnxes, to be paid by the manufacturer or im porter: On each package book, or sehcontaining more tha! twenty-tive butnct more than fifty papers, %_cent; containing more than fifty but net morethan one hundred papers, 1 cent containing more then Ane hundred papers, IA cent for enc] nity papers or fractional mit thereof; and upon tubes, 1‘_ cen fer each fifty tubes or fractional part thereof; " ` Every manufncguer of fcigai·ettes° purchasing any cigareth paper made up into tubes (a) shall give bond in an nmqun nnd with sureties satisfactory to the commissioner that he wi; use such tubes in the manufacture of cigarettes or pay thereon
 * 1 tax equivalent to the tax imposed by thissection, and. (bf

shall keep such records end render under Oath. such returns aa the comnzissioner iinds necessary ·t6_-show the disposition of al tubes purchased or imported by sinch manufacturer of cigarettes (Oct. 3, 1917, c. 63, § 404, 40 Stat. 314; Jnine 2, 1924, _4.01.p.;m. c. 234, §·402, 43 Stat. 318.) —·_ ." ‘ - 835. Stamps; preparation, furnishing, and accounting fer.?-T The Commimienef of Internal Revenue shall cause to be pre pnredQ for payment of the tax · upon cigars, suitnble stamp denoting the- tax thereon. . Such stamps shall be furnished t· collectors requiring them, and collectors shall, if there be ang cigar manufacturers within their respective. districts, keep pi hand at all times n supply equal in amount tc. two months sales thereof, and shall sell. the aime only tmthe cigar manu tacturers who here givenfbonds and paid the special tax, a required by! law, in their districts, respectively, end to im porters of cigars, who are required to am: the same to im ported cigars in the custody ot customs omcers, and to person required bylaw to nm: the same to cignrs on hand} Ever; collector shall keep nn account of the number, nmountf am cdennminnte values of the stamps sold bg} him to eacli ciga qnannfacturer, and to other persons above described. (R. E { %%.) 7 i · H l _ _ _ J ~. 836: Same; cigars sold under distnintg cigars abandoned 0 fcrfcitd and sold.-—Such stamps as- may be required to stem; cigre sold under distraint bypny collector of internal revenue or fer stamping any cigars which may here been nbandonted condemgacd, or forfeited, and sold by order of court or —bt n,n; Government ~»omeer· for the benent of the United States., may under such mlm and. regglaticns as the Commissioner of In tcm:} Revenue shan prescribe; be used by the collectermaldn; such saleQ‘ or furnished by Q eoilector to n Unitedx States. max shari, nr to any other Government ’o¤cer making; such nie fo the lwmni: of the United States, ivitheut making paymmt to mid stamp; me used or deliver@; and any revenuecénxecta using nr (furnishing stamps in ._n1nnner an nferesnid, an pre swung vouchers sutidnctory to the ccemmnmw of Interns Bevenn€_%l be allowed credit fcrthe name in`·eett1ing`hi stamp nccnn t t with the department. In case It shall nppen that any nebnndenw, ccndemned; or forfeited cigdrs er eign: cttes. when eEered forsalc, will not bring a price eqnei te ·th tax due and mynble thereen,_such gnods shall not be sold fo consumption in the United States; ind upon npplientlen mad, to the Commisioner ct Internal Revenue be is authorized t order the destruction of such cigars nr ciprettes by tbe_ 0$ce in whene énstndy and control the name ml! b• It the and in snch manner and under such mgulsticns as the Cena minniener nt }Interua.l Revenue may pzelcribe, or he ny wnnde men rmniatiens order delivery et sua cigars oézigérettez withnnt payment at any tax, te nny hcsvfhl maintained by th United Stats tot- the use of present or fbrmer members 0 the military pr `nnnl forces of the United Staten, (R. E 837. Db ad nanpifar dgwwen  and! cinrs.-—Tn seem     at Internal Revmue, itth the amreirafcf tm hcretuy. nt the Tl'QIN'!s ehiu pmvlde   €1® em
 * ¤@;Qct.14;1921,c.10¤*,42S¤t.%5.)· »

vmur. _R.¤vmr va 800 — a • , stamps for cigars welghing not more than three pounds pm- .- thousand; and for cigarettu at the rates ot ta.: lmpqgeq gw 1 thin chagiér and the laws and r¤¢¤i¤tion¤ goéerning the pact;. 1, to cigars weighing not more than three pouinds per thouseaand. t (B. S. { 3394; Mar. 8, 1875, c. 127, I 2, 18 »St•t.°339;,Ju1y 24, _189fI, c. 11, O l0, 80 Stat: 200; July 1, 1902, c.o1371, 5 2, 32 e Stat. 715; Aug. 5, 1909, c. 6, { 33, 36~Stat. 110.) t 838. Latter! tiéketa or ihmoral pictures oontaixged in or 1 connectedlwith packageaypcaalty.-—No packagw of cigars, ur n cigarettes prescribed- by law shall be permitted to have packm ) in, or attached to, or comneaed with, them, not amxed m, S branded, stamped, marked, written; or printed upon them, any ,1 paper, certmcato, or instrument; pnrporting to be or reprosom L a ticket, chance, share or interest in, or dependent upon, :2;,. .,‘_ event of a lottery, nor any indecmt or immoral picture, mgmsentationg print or' words; aug! any Violation of the provision; - tot this section shall subject the otmdcr to the  and » punishments. provided by section 1189 ot this title; (R. S s § 3394; Mar.- 3, 1875, c.— 127, $-2, 18 Stat. $9; July 24, 1897, 0_ c. 11, { 10, 30 Stat, 208; July 1, 1902,-c. 137}, l 2, & Stat. U5; y. Aug. 5,1909, é. 0, {33,38 Stat. 110;) ‘ ·· a n   inspection of cigars and cigarcttca.-—'1'ho Commissioner n’~ of Internal Revenue -may prescribe such rogulatloas for the n-; inspection of cigars, cheroots, and cigarettes, and the collection s of thotax thereon, as he may deem most effective for the men· `vontion of. frauds in the payment of such t¤!." /(R. ·S. ·§ 3396.) n- -840. Estimated tax on cigars aoldivithoat stanpa; &iu of s assessment.-r-=Wlnonever any manufacturer of c1prs‘sells_or rey moves for sale or co mption, any cigars, apos which a tax d· is required to be puking stamps, without the usa of the proper r" stamps, `it shall be tho_ duty ot the Commtssionéar of Internal 5. Revenue, within a periog} ot not more than two years after . such sale, or removal, upon satisfactory proof, to cstimato the r · amount of tax which hda been omitted to be mi@ and to make D an assessment therefor, and certify; tho same to tho collector. B, Tho taxrso @3sed shall. be ln_ addition to tha: penaltlm im- I, poseq by law for "suolr sale or removal : - Phwldcd, 7`Aowwer, Y That no auch asmmentloaball be mad; mmané after éotiée V, to the manixtacturér of the alleged ale am removal to_ mow ny, oauso against said assessment ;· and tha  of _I¤- R ternal Revenue shall, upon a tulljxearing of all the, evidence, f- détofminé what aawmment, if any, ahoixld g made. (R. S. P 5 3371;_‘Ma1—. 1, 1879, c. 125. { 14, $0 Stat. 340.) Q ? 841._ Kénoval kwithoét properly bodngj Maaxpiag, or brmf ing; asia; falg `atampsg oigara for exmrt.—Wheuevcr amy B- qlgars are; rémoved from any manatactqiry, . or placg wlxere rl cigars are made, without being packcé ja Borg aa required by S the provisions of thu chapter, or {without the proper stamp 1* thereon denoting the tax, or without stamping, iudantlng, bumr—— ing, or impressing into each; Box, in a legibleand durable man- 6 net, the Kumber of tho algara contained therein, thaxmmbcr of r the man factory, and; u10"¤!lm.b0!' of     and the o State; or _ without properly- airing thereon and c•¤celi¤S o the atamp ‘donotin the tax on tho mma, or ata aold. or ! offered tor: * sale, ¤<‘%ropcrly boxod and stamped, they shall a.·.' be forfeited to the anitad States. And ovary .pox·soo; whoa r·—· commits anyg of to above-éeacribed o€%· shall be Qneé 1* foreach auch  not lan than {100 nor more than a, $1,000, and haprlaoaed not less than dx moatha nor more o than two yum, And every person who pack; cigars In any t box bearing aa raise or fraudulent or coxmtertpit stump, or who I. and to any box eoatalulnr cigar: a stamp in ¢e slmilsltndo , or likeaaqs of my ·stamp_ mqmred to be aagd, by tho lava of a the   {rates, www tha mma be a customs or _£¤tu·aa1-·‘ ¤ "ravanua Ramp, or Nm Mya, %|¤m¤, or has  his ipoaaeaaioao 3 any_c1:•i·¤ oa vhié  to which tx: uillabla has not-
 * ing and removal for sale ot cimrétca, and the amxing mul ·
 * oancoling of the atamps on the packages thereof, shall apply