Page:United States Statutes at Large Volume 44 Part 1.djvu/815

 $01 * ’ TITLE 86.-—INTB1 Ll-mx paid, or who removes, or causes to be removed, from any wx any stamp denoting the tax on cigars, with intent to use ww same, or whdusw, or petmits any other personjo use, any mmp so removed, or who receivw, buys; sells, givizs away, or l as in his possession any stamp so removed, or who makes any {.:m·r fraudulent use of any stamp intended for cigars, or who M zi felony, and shall bc Hued not less than $100 nor more than
 * -.·:mv¢=s fmmthe place `cf manufacture any cigars pbt properly l
 * .(.>;g·d and stamped qs required, by law, shall be deemed guilty
 * <1.<>0(}§ and imprisoned not less than six mouths nor more than

zhrm years. Cigars _ packed expressly for export, and which Ami be exported to a foreign country uucjar the restrfctions— arui re»gulaLi<>ns lpzwcribed by the Cqmmiséioner Of Infernal iwrénue, and approved by the Secretary ct tlm.Ti·eas1gr$¢, shall bl- exempt from the provisions qt this {section, and also from sm- p1·0visio¤s-0t geqticu 830 of this title réquiriug a label to lic- amxedjo meh bc;. (R. S. § 3397; Mar. 1, 1879, c. 125,1 16, — ,;*0stat.348.) T, ‘ _`-  · * 842. Abs&¤e of damp evidence of mmpaymcint of thx.;->-’.l‘hc absence at the proper revenue stamp on any box; of cigars smc}, or ctéyed-for ska, or  for mic, shall be notice to all iyersom theft; (ha tai has not been paigrthereon, wud shall be prim tgcic www ot the mnpayment thereof; and such ‘ mm ¤¤¤u_b¤ rmmm to the imma `sam, (R. s. 5 sa98.)· _ %3.—G;•¤ panufnctnred an dures, mnmissicn, lar, co¤·_ track- danyinjg fy•qd.—-Whenever cigars of any descripubn are manu:  whole or `in put, upon commission cr. shares, or   is furnished by one party and manuiacfuiw by gm  , or the material is tarnished ci so1d—by° me puh with an hnderstanduig of agreement with another thattho   to bc rqceivgd ml payment tmretox, or tor any part theréct, the stamps réqxiiregl by law shall bbé dmxed _ by the actual-   bafcté the cigars nth mmcvéd fl'0m_ the ‘ {Aa at smmulacturlus, And in cgw ot fraud ou §h¤.`D¤rt ot cllxriatl qid pqxtiu in rwpect tqsqid manufacture, or of any collusion on their mrt with intent to defraud the revenue, .m·¤::h_&atcria1.•.nd` cigars shdli be tortdted té the United States; md may person enggmd in aug}; traudor `eollinécn shall be-- ilmd nét lem than $1w‘mr.mcre'tb4q $1,060, had imprisoned ‘ tg; mums than six néntha ami more than three ye;rs." (_R, S. Re¤wk¢ •r •dl&g 'dgui vithoatglvhg   ar wilhw   snaps; auth: false ¤tde•,‘n¤d"•¤..for£h; ~ fwf& E·yer; m.•¤utact¤mr_ c{-¢igsu·•_ who xemévas or sells my agus wit§c¤t hum;. given   as an  ifactumr or     ‘pmpar_     l     thereon; cr who makes tulsa as trsudulcat entries ci th mazmé fa<e tu$·e cr uk D6! ng: cigars; 0: makes false 0:;   · enum ct   cr salsa! lm! t@c¤¤,   stémsf dr when mutual mod 1¤.t& ‘ tsct¤m at darn; or wh;0··  ii @8 any ·   tcrwd.   fraudulent; or cmgntariait stqmp, ar   at     by lnwto nm-box coutadniui Mm!. @$81*% shall, in addition to tm pcunltigs élse— whem provided in this tltle for s®h o§¢u¤ farieit td thé Unite; Stgteq §1rr€iw mnterm aw   or mrtlr Fmmmtsgmreel lemma had   nm a11` ·t00ls, l implements, .§pvarstr;¤, Axturm. wm, liarxela, aim all otmr nmterialiwhlcll ;};a.l1;bc tougd in hh   in my g mauutsectéry, am   {13     as jmck manufacturer, tc 1- with his edats cr interest in the baiiding bs factory, 1 `and tm  or tmc; at grmmd mn which such   or 4 tacwry ti  gnu all nppurwmnccs théweunte   f (RZS.§‘34©0.)” l 4 3 ‘ r` _; dgnm; shaping while h  of    * c;l¤rs-lmmiedffrcm  comxtriés f shgil have tm   amxed in mymelat at the lntemab ·; _ revenue l tax ab are prgacribed l,£¤r   »maM$§ctured in   1 l 86270*-—=-26---51 O " * `

FZNAL REVENUE § 850 Unitegl States. The stampfshnll be amxsd and canceled by theowxfér or importer of thé cigars while they are in the custody of the proper customhouse 0$cers, and the cigars shall not pass out of the custody qt such oihccrs until the stamps have beerf so smxsd and canceled, but shall be put up in boxes cantaining quantities as. prescribed in this chapter for cigars mangtactured in the United States, bemré the stamps are a$xcd. And. the owner or importer of such cigars shall bc liable to :111* the s penal provisions of this title prescribed mr manufacturers of cigars »manuia.ctm·cd in the United States. Whcnsser it is necessary to takdany cigars so Imported to any place other than the public stores of the United States, for the purpose of qtiixing and canceling such stamps, the collector ct customs of the port where such cigars area cntcisd shall designate al-bqnded warehouse to `whicl; tm; shall be taken, angler the control of such customs ctliccr as such collector may dirept. ·Aud‘ every qiiicsr of custoxgs. who permits any such cigars to pass 0ut of  custody or control, "witsout compliance b_y the owner or importer themoi with the provisions of this section relating thereto, shall be deemed guilty 01 a `misécmcamr; and shail be Sued notg 1ess_than"$1,000 no1·.m{>rs than $5,006, and imprisoned not less than six- mbnths nor·1h0rc_tl1au` three years. (R. B.·‘§ 34:02; June 2, 1924; c.T234, 4.01 p. m~., { 409(s), 43 Stat. 318.), Y · · — I ~ _ 846. Same; selling improperly ~ packed;——-Every person who sells or offers for "salé any imporpsel cigars, or cksvs ori claimed to hgvé been 4impc1·¢cd,· not put up in mcksges md smmpcd as provided by this `éhapter, shall be Bned not iw than $500 nor more thin $5,000; and be imprimmd not less than sixmonths nonjmom than twoyears. (RQ S, { 3493,) . 84'1..Purch•sing cigars not branded srl   @s¤y.-··- _Eve1·$r°·bers011 who purchases br receives . for   gay saints s which have not been branded or ».   acccrding to law, shall be liable to a penalty ot $50 for each such sassuse. (B. S. 53404.)   “I ·     - _848.-.rSt;mpa on cmwd hum écstmyeé; @6ty far newmmpliancs.—Whmswcr any.   béx containing ci@r¤, cheroots, or cigarettes, is emxitied, it shall be the dats at tus person in whose hands the mms is ta éwtmy utterky tlss stamps thereon. _And spy spémon who   -mlects_   s refuses so to do shall, for each smh ommse, Be Sask! me  ex·   and imprisoned not     tm kli nor more this ;six— m¤inm"_ Abd! any  sz U  who   Elves away 6:;   from mother.- mr silm   béys, sr uses mr mékins dem.   or cicnrefté. my   mmé ms shall fdréch mich oitsnss bs    360 am be  impriséaed not moss than one gies;. Any Pvwue @cei· my destroy `uuy.  ;s;i:s1·_ box ~up0p—:whtd1 as   smmpsis found. (B. SL`I·340€¤) “ 2 849;   of · mmmfaciured ¢:igau.~Max;¤tactsmd cigrs may be rammed ta: export to a     isitkouz myment at ta; under such m¤ks&m,   @i¤g ci such mum,   the   M sash bonds had Mile M Enéixzs as the »C¤—mm1ssisnsr ot Intisrnssl Bsssmxg, with   appmvti ct the ·Se¢i·ef/ary ot the Tr“$*?~'!, shall prsssrihss (Am. 4, 1886, c. WR $1, 24~Stst. 218.) · i 1 Bw.? Soho;   cxports to femign   terrie  tary.--·Th—s¤9 shall bs ¤®Xed to ack méksgs of @@1*8 intended mr immediate sxport; before it is r<;m<>v§d from ~tha .m§HH¥ tsctcryg, an engraved stamp ingiichtzivc of such istsntten. Sus}:  s1mU`b6"DF¤#ided and turnisheki ts the  L < mmm! mllsctcrs as in the-cass qt athm stamps, and they shall account Est the'. ms of the sums. When the msmiiiéturer  made the pmpsx; entries,. med ths bonds, and pthsrwise ccmpiied with the `reqxzimmsugs mt, lgw and the reguh1tj¢i·m1~ss`Imrsi.n pwvidsd, the collector shall issue ts him n permit: fm·.t1ne mmwa.1, accuratdy describing the cigars to be _ shipped, the