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dling tobacco, or by the working or preparation of leaftobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco.
Every person shall also be regarded as a manufacturer dealers to be re- of tobacco whose business it is to sell leaf tobacco in quangarded as manufacturers. tities less than a hogshead, case, or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe: Provided, Farmers and That farmers and growers of tobacco who sell leaf tobacco of their own growth and raising shall not be regarded as manufacturers of tobacco; and so much of section three thousand two hundred and forty-four of the Revised Statutes of the United States, and acts amendatory thereof, as are in conflict with this Act, are hereby repealed:
Restrictions upon farmers removed.
That section thirty-three hundred and sixty one of the Revised Statutes is hereby repealed.
As to special tax of manufacturers of tobacco, see p. 140. SEC. 27. Act of October 1, 1890 (26 Stat., 618), as amended by section 69, act of August 28, 1894 (28 Stat., 509). That all provisions of the statutes imposing restrictions of any kind whatsoever upon farmers and growers of tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales are hereby repealed.
SEC. 3355, as amended by section 14, act of March 1, 1879 (20 Stat., 327). statement, bond, Every person, before commencing, or, if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a statement in duplicate, subscribed under oath, setting forth the place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting-machines, presses, snuffmills, hand-mills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufactured; and when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered; and he shall give a bond, to be ap proved by the collector of the district, in the sum of not less than two thousand nor more than twenty thousand dollars, to be fixed by the collector of the district, according to the quantum of business proposed to be done by the manufacturer, with right of appeal by the manufacturer to
the Commissioner of Internal Revenue in respect to the amount of said bond, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he shall render truly and completely all the returns, statements, and inventories prescribed by law or regulations; that whenever he adds to the number of cuttingmachines, presses, snuff-mills, hand-mills, or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any manufactured tobacco or snuff which has not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of tobacco or snuff. Additional sureties may be required by the collector from time to time.
And every manufacturer shall obtain a certificate from the collector of the district, who is hereby directed to issue the same, setting forth the kind and number of machines, presses, snuff mills, hand mills, or other mills and machines as aforesaid; which certificate shall be posted in a conspicuous place within the manufactory.
And every tobacco-manufacturer who neglects or refuses Penalties. to obtain such certificate, or to keep the same posted as herein before provided, shall be fined not less than one hundred dollars nor more than five hundred dollars. And every person who manufactures tobacco or snuff of any description without first giving bond, as herein required, shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one nor more than five years.
A stockholder in a corporation who qualifies to possessing property other than stock in the corporation, sufficient to afford additional and adequate security, may be accepted as surety on the bond of the corporation doing business as manufacturer of tobacco or cigars. (43 Int. Rev. Rec., 286.)
The liability of the sureties on the bond of a manufacturer of tobacco, given in pursuance of this section, does not cease upon the expiration of his license as such manufacturer.
Revenue officers are not required to give notice of the expiration of a manufacturer's license. It is a matter within his knowledge, and of which he must take notice at his peril. (United States v. Truesdell, 2 Bond, 78; 5 Int. Rev. Rec., 102.)
A corporation manufacturing cigars, etc., must file with their bonds certified copy of charter and evidence of authority of officers to act. (43 Int. Rev. Rec., 365.)
Form 40, bond. (31 Int. Rev. Rec., 117.)
The manufacture and sale at retail of cigars and tobacco can not be lawfully carried on at the same time and at the same place. (16 Op. Atty. Gen., 89; 24 Int. Rev. Rec., 227.)
SEC. 3356. Every manufacturer of tobacco and snuff shall Sign to be put place and keep on the side or end of the building wherein up by manufac turer; penalty his business is carried on, so that it can be distinctly seen, for omission. a sign, with letters thereon not less than three inches in length, painted in oil-colors or gilded, giving his full name and business. And every person who neglects to comply
Record of man
to be kept by col
with the requirements of this section shall be fined not less than one hundred dollars or more than five hundred dollars. SEC. 3357, as amended by section 33, act of October 1, 1890 (26 Stat., ufacturers of to: 620). Every collector shall keep a record, in a book or books bacco and snuff provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal-revenue agents, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns; and he shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue.
Annual inventory of manufac turer.
Books. No. 74.
SEC. 3358. Every person now or hereafter engaged in the manufacture of tobacco or snuff shall make and deliver to the collector of the district a true inventory, in such form as may be prescribed by the Commissioner of Internal Revenue, and verified by his own oath, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tin foil, licorice, sugar, gum, and other materials held or owned by him on the first day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the first of January; setting forth what portions of said goods and materials, and what kinds were manufactured and produced by him, and what was purchased from others. The collector shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examination by oath, to be indorsed on or affixed to the inventory.
And every such person shall keep a book or books, the forms of which shall be prescribed by the Commissioner of Internal Revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district removed; also the number of net pounds of lumps of plug tobacco made in the lump room, and the number of packages and pounds thereof produced in the press-room each day. And he shall, on or before the tenth day of each Monthly ab- month, furnish to the collector a true and complete abstract from such book, verifying the same by his oath, of all such purchases, sales, and removals made during the month next preceding.
And whenever any such person refuses or willfully neglects to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall be fined not less than five hundred dollars nor more than five thousand dollars,
and imprisoned not less than six months nor more than
Case involving the forfeiture of the tobacco factory of C. H.
tobacco to render
sales when demanded.
SEC. 3359. It shall be the duty of any dealer in leaf to- Dealers in leafbacco, or in any material used in manufacturing tobacco or snuff, on demand of any officer of internal revenue, to render a true and complete statement, under oath, of the quantity and amount of such leaf-tobacco or materials sold or delivered to any person named in such demand, and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the collector shall make an examination of persons, Examination of books, and papers, in the manner provided in relation to persons, books, frauds and evasions.
Sections 3163a p. 73 and 3173, p. 80.
SEC. 3360, as amended by section 14, act of March 1, 1879 (20 Stat., Leaf tobacco 327). Every dealer in leaf-tobacco shall make daily entries dealers' books. in two books kept for that purpose, one book to be furnished by the government, under such regulations as the Commissioner of Internal Revenue shall prescribe, of the number of hogsheads, cases, and pounds of leaf-tobacco purchased or received by him on assignment, consignment, transfer, or otherwise, and of whom purchased or received, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and, if shipped, to whom shipped, and to what district; one of these books shall be kept at his place of business, and shall be open at all hours to the inspection of any internal revenue officer or agent, and the other shall, at the end of each and every year, and upon the discontinuance of business of any leaf dealer during any year, be handed over to the collector of his district for the use of the government. And every dealer in leaf-tobacco Penalty, who willfully neglects or refuses to keep the books herein provided for, and in the manner which shall be prescribed by the Commissioner of Internal Revenue, or to transfer to the collector of his district, as herein provided, the duplicate copy containing his daily transactions, as aforesaid, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not more than one year.
Regarding entries in leaf-dealers' books (27 Int. Rev. Rec., 5 and 29).
Dealers in leaf tobacco required to make entry in red ink on debit side of Book 59 of tobacco returned, and, after checking, the collector will omit reporting the sale on abstracts, Form 434 or 435. (Vol. 2, Treas. Dec. (1899), No. 21520.)
Any person who keeps leaf tobacco for sale is a dealer, and a single sale is sufficient to fix his character as such. (United States v. Damiani & Co., 11 Int. Rev. Rec., 5.)
Definition of dealer in leaf tobacco. (See § 3244, par. 6, p. 128.) [SEC. 3361.] Repealed by section 69, act of August 28, 1894. See p. 235.
snuff, how put up.
SEC. 3362, as amended by section 14, act of March 1, 1879 (20 Stat., 327), and act of January 9, 1883 (22 Stat., 401), and section 3, act of June 13, 1898 (30 Stat., 449). All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner:
All snuff, in packages containing one-half, one, one and two-thirds, two and one-half, three and one-third, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds;
All fine-cut chewing tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one, one and two-thirds, two and one-half, three and onethird, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each;
All smoking-tobacco and all cut and granulated tobacco other than fine-cut chewing, all shorts, the refuse of fine cut chewing, which has passed through a riddle of thirtysix meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing one, one and two-thirds, two and one-half, three and one-third, eight, and sixteen ounces each;
All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight.
And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the Packages for tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: And provided further, That fine-cut shorts, the refuse of fine-cut chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, Perique to and perique tobacco may be sold by the manufacturer or producer thereof, in the form of carrottes, directly to a legallyAct of Jan. 9, qualified manufacturer, to be cut or granulated and used as material in the manufacture of cigarettes or smoking-tobacco, without the payment of tax, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish.
Fine-cut chewing tobacco defined. (21 Int. Rev. Rec., 145; 31 ibid., 245; 32 ibid., 206.)
Leaf tobacco for consumption to be put up as fine-cut chewing. (40 Int. Rev. Rec., 277; 15 Op. Atty. Gen., 516; 23 Int. Rev. Rec., 55.)
Stemmed tobacco reimported. (43 Int. Rev. Rec., 375.) Relative to manufacturers who purchase "perique" tobacco. Special permits will be granted, when. Producers of perique