Page:United States Statutes at Large Volume 44 Part 1.djvu/816

 Q 531 TITLE 26.·———·—1HTS1i _mma1; ér_gnd kinds ci {packages, the number at p•:>m;z&s§ the " marks aué bramis, the State and mllectkm diétrict f1·®m`whigh thésmxxg are shimd, the mamber at the mauuiactéry gx1d>th;»: ma:mfa<:i:x11·@1·’$ E mma, the part from which we said cigars am tu be `expcrte1I,”a¤d the mute or www ¤vg1·”v#hich_ thé samé am to be sam: ‘\1g¤  the port <>i sh{pma:1t.~ · Upé:1 tha presmstatiazx ta the ccliector at h1i:erua§.;r&ve¤u& of a` Qataiiszd mgmt 1'fmmj:1m` iaspectmvs of jéustomsn, mad a €:ei·tiHcatc af the  of c;1st$m§_Qq;Q izim are ic ba`ekpc1—t¤c1_that  tlie   remcwed fgam. the mmmisctcsfy usda;   ;a;xé>»§ascribed(i11 · the permit of the  af i§térua1` revenue 115% beau   by the Said cizilectcx ai custamg, zmd »;:hat  tha said goods were- duly - laden mn boaré af x fwaign·-bmmd vme1,‘rmming the vessel, mid that the sank  ;—;   “mz>~x·ch;§¤di m_ was entered an the autwurd manifest _0£_ said wes-K. @3, and that the saidwmssl and cargo were; duly clcaréd frqm said pzért, had mi the mymagxt at the tax at Qeflcimmcy, ’ ifany, me wnds, which have bee11,Tgivén'0r 5hal1Tl1e;·eafte1E be quired tc be given umier the pgjcyisicns of sectixm - 849 of this], um $111111 né cnme1édQ_[But W1;en -.the_g00dsJg1*e eiP0*°té$1 w an sdjaeeni icréign territory; by sféssel QT- otherwise, said bands ‘ Shah  canpeléd upon such proofs bz t Vexwrfation - as, `ixiai be  by the Gommissqcnér of imhemal Reyenué with the sxpprwal ci the Seézret/ary of the Treasury. `_(R. S. §· 3385; June SQ 3.@@» 3¤l 161{ § 1; 21 Stat. 167,; Aug. ~8, 1882; »c; 468, ~ 22.8:ut} 372; Flag. 13, -1883; Q. 24,_ 22 Skét.       J  I -° .851. same; Qrehudi¤ g· vcigaxts Wunlswfully; peimlty.44Every gm; xvqg, wifij im; ingggm :e1:©_dgfraud” the ‘1’8V{%ll{Z!&M·1H\#§` pf the "¥3ni ted States, 1‘e1and§Y¢>;· `cguses to   I‘€}&l1d €d. within jms jurisdiiétion at they ifnitgéd   any? cigars wh1ch°h:1xie.  shipped for gxwmtxqnwndex thé jprcvisimxs .cf‘t11is ghap-  » fer witiwut émpérly entering imch. cigars af tkb custgiemhcuse,  `paygigg the '. Qtoper `cuétcms gud hitérnai revenué tax  thémsm, cr who ___re<;eiv es meh relanded cigars; and _évery  per-' _   who Y aids or abets i1i  such relanding mor, receiving Sucli ~ cigars shall, an conviction, be   amt exceedixxg $5,000, oi impafisssned not Qxoxe than three years and all bigars sb re-_ inmlgd shgil ‘m forfeited ipa {gg United States, (R. ss; 1 Fzing 9; 1s&9,»¢. ~1g1 K, »;,’1,` ~21 sm; wv; Aug. 8, 1882, e. 4m, Stat; 3.72; Ja¤ .a13T1883Q 1:, 24g»2$¥ Stat. 402Q) · »  — - .  »  Brawback an Qrpcsiéd cig¤i·s.·-¥-There smh be an allow- Aamze of dmwbaék on 'cig€rs mi which the tai has been {midby F Vsuitah1#e»~stamps ~ séxed théréto _}>efm·e »rém¤vél·‘ £1·0m‘ ‘the place f at mami1£a.ctu m, when the  sa&a are exported, cqiml in amcunj; {tin   value gt thaw   immd  to_ have   an am;-ad ;_ the. evidémce that the stamps were so aHxed," ¤:;d~_tZ1e émquut qt tax xm paid., Jzmd of   subsequent éxpcttsticxz of tha (Bald cigamj 1::5 be asceztgixzcd mrgdcr mich regulations as shall be  hy. the Cammisgicmr of interna; Akeveuuag dad apgféved by the Sécmmry of thé ‘*1?masm·y .» éA§y mms found the sgmrmht at t11e_Secretgry Qt the Qfmaéury on the Tfeasuter h of jizz United States, aut at any mama? varisingjmxzi interim!  `//4§6 :.i¤;zs, mt { mhgswige gpprépriatmi;   That lm: éfaim    fax: mg allawmzm of drawimck sha1l‘ba~em:erta med°0 fallawed mtil a;é5erti£c¤te from the» cg31e~cmr bf cusmmé at the part fromh whisk thé goods havé be&u,e;p6rted¥_$p1* éphhar evidgxxca satis- facmry $9 ‘· the Gqmmissiomr pi 111$f$l'}3§I~ Bevenuei has been Iumighed, that the gstamps aimxed to the dgars mtered Nzmd ciaaréd im: export to ak P {amiga muxitry wcm totally d@§m;vcd ·bai'm~e‘s11cl1 clearance; .:10;- uznitii the claimanf hhs med a boxzd,  with   a1: £i°sk1i~@ciem sumtiés, to be uppmved   by the ’m11e{+ mr gt the district {mba which thai gocds am shipped, Qin a pmai sum sslmmie the gmnumzl of the tai fm? which gsgidq amiga is madg that he wili pmcure, within a réasanablé time, - ‘avi£i9m»·e*‘ saitisfagmary-» to i:iTae··G¢m1missi01}er inf ’ I:1{m·iml‘° ReYe· mm that sgid gigars havebeen landedat any port witheut the x
 * t¢.;’ i.»c€<due made: the provisiam of this éeciicn shall be paid by

BHAL REVENUE 892 jnrladlctien. of the United States, or, that after; ehipnrent the name were loot nt em, and have not been relanoed within tee limits of the United ,Statee. (R. S. 5 33%;, hfarf 1,*1S"Z9, e. _125,”§t 16, 20 Stat. 347.) ” ” é r » · fjhnpter 16.·-—-Q·TAX QN ADMISSIGl'¤lS~·AND DUES. 871; fra; on edmleetone to places of anneenaent; mleent; exemetlena. {872. {Pax- on chin does er tees; nnxennt; exernpttenn. e, ~ 8%:; €o~ne¤tlenreee t—·eta1:ealr  interns   pennlijf l t * ” l  871;   admissions to plum of ant ,   amennt; cxempfions,——5—(a) There ehalybe levied,  e w   , en;- 'lected, andpaid-- l V ~ l ` · o· " -, t _ ` (1) Alex ·ot'reent for each Illeenta or traction thereoing the amount paid for admission to any place, inelndlng ndxnle zion by Seton ticket. or enbsc1=iptloh,’*to he mid hy the perenn pnyjng for _  admission; _ but where the nmonnt paid tor admission ls` e50~.cents or no tax `ahnll be impeaen; ‘ , » (2) Upon tickets or cards of  M  to thmters, operne, -and,omerplecea ot  l :   eoldat neweeténde; hotels, ann places other `tnnn»tl1e’.ticl;et o si, r  of smh; theaters; opera, or otllerplnew ot dmnaemeut, at not to exceed   ln exem of on sum of. the estahllshm price therwer at  neket o@cee plus the amounf. ot ons: tai ixnpomd, Meer parnmpn (1),?a,.tax eqnlvalentsto 5 per eentnm of Qammnt of meh excess; end it sold for more ,thnn»50 gems inezezrems of me emot `ot auch estnblislxed price pins the alnonnt eine; ts.: lmposedfunden mra.graph"j (1),, a tax. equiralentt to  per centnmi of the whole amount of snelx ·e;c%, Snell taxm to. be returned end paid, plan, the manner ind ienbjeet to the intermt · I provided lin éection 885 of · this title; hy the permn selling,  tickets;   _ l   'K   _; ‘ e   (3) VA tax equivalent to 50 per centnm of tm nneonnt for which ·the”propr1etore, mjxrlagers, or employees of eng: epcrn noone, {Ma-! ter, orother plz1~ceot_amusennent_aell or dispose of   or cards, of admlmion ln megs, of the regular or established   or charge therefor, such tax to be retnrnedt   wld, in the mon- _ner and} anbject to thetnterest provided     by the  wpereon selling auch tickets ;_.,   · . » K L —(4) -,111 the   ot, persona having ·the__pern·1nnént nee, ot, boxes, or.- seats ln an opera·l1onae_ or any pnce ot n e meneent pr ajwae for the uséotosneh box or smtjn meh  qi plnce_.ofeatnnsen1ent'(ln llen of theta;  e e l ny  éraphe (1)), a tafeqtnlralent to 16 per centnm of the amount for whlch _ a similar box or seat la wld for meh perfor l anee or exhibition at whiehe the box or neat la need or reserved by or for the lmsee or holder; snell taxa to be paid by the lemon or·_ holdergandc _‘! _~  V ,· I, · (5) _A tax of 1*5 cenm for eeeh 10 cents or ~tractlen·thereof of the nmonnt paid _ for admlnlen to any pnbllc perfomnnee for prollt at any root garden} cabaret, or other similar enter-· talnment, to which the »en¤l·ge rel admission is fwholly or in part included ln the prlee paid for ¤·en·eenmen ;”°  er IllB·l‘Cll8,!ldll$&· ;, the amount paid for ench adxnlssioni to be deemed to be m per eentom of the annonnt paid for retreslixnnit, service, and merchandise; auch mx to be paid by the peraon for o such refreshment; service, or merehendlne.; Where the amonnt » paid (or edmiealon is 50 eents or leon; no tax, ehell be ‘ _) (b') No tex shell he levied nnder thin eehnpter in respect of l (,1)* any ladlnleelene all the proceeds of {which more (n) , exclueirely to the beneht of rellglonngwlueotioxxnl, or charitable institutions, eoeletlee, or organizations, societies for, the prevention of cruelty to children ornninlnls, or aoeletlea or_“o 1;·ge.nlzntions conducted for the sole purpose or maintaining symphony orchestras ond receinlng aubetnntln1”snpport from voluntnry Qeontribntione, or of improving any city, town, rrlllnge, or other municipality, or of maintaining a `cooperotlre or- coma