« AnteriorContinuar »
Tobacco manufactured by one
other, or on shares; stamps,
fraud in such
As to stamps on tobacco sold on distraint, etc., section 3458, p. 345.
Tobacco used as samples must be stamped. (23 Int. Rev. Rec., 29.)
As to the issue of duplicate stamps for restamping packages of tobacco from which the stamps have been lost or destroyed by accident. (See § 3315, R. S., p. 195.)
The term tax, as used in the last proviso of section 3369, is not intended to include import duties; and cigarettes, when forfeited, may be sold and delivered when they bring enough to pay the internal-revenue tax, although they may not bring enough to pay that and the customs duties. (United States v. 59 Demijohns Aguadiente and Four Barrels of Cigarettes. (1889.) 39 Fed. Rep., 401.) See Department Circular, No. 34, February 18, 1898. Vol. 1. Treas. Dec. (1898), No. 18984.
SEC. 3370. Whenever tobacco or snuff of any description person for an is manufactured, in whole or in part, upon commission or shares, or the material from which any such articles are by whom affixed made, or are to be made, is furnished by one person and made and manufactured by another, or the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. And in case of fraud on the part of either of said persons in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles shall be forfeited to the United States; and each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years.
tax on tobacco,
removed without stamps.
SEC. 3371, as amended by section 14, act of March 1, 1879 (20 Stat., 327). Assessment of Whenever any manufacturer of tobacco, snuff, or cigars, snuff, and cigars sells, or removes for sale or consumption, any tobacco, snuff, or cigars, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal: Provided, however, That no such assessment shall be made until and after notice to the manufacturer of the alleged sale and removal to show cause against said assessment; and the Commissioner of Internal Revenue shall, upon a full hearing of all the evidence, determine what assessment, if any, should be made.
It is estimated that 25 pounds of leaf tobacco will make 1,000 cigars. (Circular Letter, No. 25, December 3, 1875, concerning assessments upon the accounts of cigar manufacturers. Regulations, Series 7, No. 8, Rev., p. 70.)
Authority of Commissioner under the provisions of sections 3371 and 3396 to examine returns of cigar manufacturers and to
treat deficiency in product based on the return of 1,000 cigars
SEC. 3372. Every manufacturer of tobacco or snuff who, Removing unlawfully, selling removes, otherwise than as provided by law, or sells, with- without stamps, out the proper stamps denoting the tax thereon, or without or payment of tax, or giving having paid the special tax or given bond as required by bond, making law, any tobacco or snuff, or who makes false and fraudulent false entries, etc. entries of manufactures or sales of tobacco or snuff, or makes false or fraudulent entries of the purchase or sales of leaftobacco, tobacco stems, or other material, or who affixes any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp, required by law, or any stamp required by law which has been previously used, to any box or package containing any tobacco or snuff, shall in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material Forfeiture. and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere.
stamp to be evi
SEC. 3373. The absence of the proper stamp on any pack. Absence of age of manufactured tobacco or snuff shall be notice to all dence of nonpay. persons that the tax has not been paid thereon, and shall ment. be prima facie evidence of the non-payment thereof. And
such tobacco or snuff shall be forfeited to the United States. Forfeiture
United States v. Keyes (10 Fed. Rep., 876).
Removing, except in proper
SEC. 3374. Every person who removes from any manufactory, or from any place where tobacco or snuff is made, packages, or any manufactured tobacco or snuff without the same being without stamp; selling unlaw. put up in proper packages, or without the proper stamp for fully, etc. the amount of tax thereon being affixed and canceled, as required by law; or, if the same be intended for export, without the proper export stamp being affixed; or who uses, sells, or offers for sale, or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff, without proper stamps for the amount of tax thereon being affixed and canceled; or who sells, or offers for sale, for consumption in the United States, or uses, or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for expor tation to a foreign country, any manufactured tobacco or snuff on which only the stamp marking the same for export has been affixed, shall for each such offense, respectively, be fined not less than one thousand dollars nor more than Penalty. five thousand dollars, and be imprisoned not less than six months nor more than two years.
Affixing false stamps or stamps
SEC. 3375. Every person who affixes to any package containing tobacco or snuff any false, forged, fraudulent, spuri- before used. ous, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and shall be fined
Stamps on emp. tied packages to
not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than two years nor. more than five years.
SEC. 3376. Whenever any stamped box, bag, vessel, wrapbe destroyed; per, or envelope of any kind, containing tobacco or snuff, is buying, selling, or using same. emptied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be. And every person who willfully neglects or refuses so to do shall, for each such offense, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And every person who sells or gives away, or who buys or accepts from another any such empty stamped box, bag, vessel, wrapper, or envelope of any kind, or the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind, shall, for each such offense, be fined one hundred dollars, and imprisoned for not less than twenty days and not more than one year. And every manufacturer or other person who puts tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, or who has in his pos session, or affixes to any box or other package, any stamp which has been previously used, or who sells, or offers for sale, any box or other package of tobacco, snuff, or cigars, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp that has been previously used, or sells from any such fraudulently stamped box or package, o has in his possession any box or package as aforesaid, knowing the same to be fraudulently stamped, shall, for each such offense, be fined not less than one hundred dollars nor more than five hundred dollars, and imprisoned for not less than one year nor more than three years.
bacco and snuff.
See section 3455, p. 344.
SEC. 3377, as amended by section 14, act of March 1, 1879 (20 Stat., 327). to All manufactured tobacco and snuff (not including cigars) imported from foreign countries, shall, in addition to the import duties imposed on the same, pay the tax imposed by law on like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufactures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officers as he may direct. And every officer of customs who permits any such articles to pass out
of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years: Provided, That Imported scraps, cuttings, and clippings of tobacco imported from any and clippings of foreign country may, after the proper customs duty has been paid thereon, be withdrawn in bulk without the payment of the internal-revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions and regulations as shall be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
Repacking in legal packages imported tobacco and snuff. (36 Int. Rev. Rec., 230.) SEC. 3378. * All manufactured tobacco of every All tobacco description shall be taken and deemed as having been man- deemed to have ufactured after July twentieth, eighteen hundred and sixty- tured after July eight.
SEC. 3379. (Obsolete.) Relates to tobacco, snuff, and cigars manufactured between July 20, 1868, and November 28, 1883.
SEC. 3380. Any person who sells or offers for sale any manufactured tobacco or snuff, representing the same to have been manufactured and the tax paid thereon prior to July twenty, eighteen hundred and sixty-eight, when the same was not so manufactured, and the tax not so paid, shall be liable to a penalty of five hundred dollars for each offense, and shall be deemed guilty of a misdemeanor, and shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.
Selling tobacco falsely represent. and tax paid be. fore July 20, 1868; penalty.
ed to be made
SEC. 3381, as amended by section 28, act of October 1, 1890. (26 Stat., 618.) Every peddler of tobacco, before commencing, or, Peddlers of toif he has already commenced, before continuing to peddle bacco. tobacco, shall furnish to the collector of his district a statement accurately setting forth the place of his residence, and, if in a city, the street and number of the street where he resides, the State or States through which he proposes to Amending sectravel; also whether he proposes to sell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. He shall also Statement and give a bond in the sum of five hundred dollars, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on tobacco, snuff, or cigars; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internal revenue stamps which have never before been used.
For definition of peddlers of tobacco, see p. 129.
Special tax on peddlers of tobacco repealed, see p. 129.
Peddlers of to- SEC. 3382. Every peddler of tobacco, snuff, or cigars, bacco traveling with wagon. traveling with a wagon, shall affix and keep on the same, in a conspicuous place, a sign painted in oil-colors, or gilded, giving his full name, business, and collection district.
Peddler to ob
Amending section 3383.
SEC. 3383, as amended by section 29, act of October 1, 1890. (26 Stat., tain and exhibit 618.) Every peddler of tobacco shall obtain a certificate from the collector of his collection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bond; and shall on demand of any officer of internal revenue produce and exhibit his certificate. And whenever any peddler refuses to exhibit his certificate, as aforesaid, on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket, of any person so refusing; and the collector of the district in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal-revenue laws relating to forfeitures. Any internal revenue agent may demand production of and inspect the collector's certificate for peddlers, and refusal or failure to produce the same, when so demanded, shall subject the party guilty thereof to a fine of not more than five hundred dollars and to imprisonment for not more than twelve months.
bacco unlaw. fully; penalty.
SEC. 3384, as amended by section 15, act of March 1, 1879. (20 Stat., Peddling to 346.) Every person who is found peddling tobacco, snuff, or cigars, without having given the bond, or without having previously obtained the collector's certificate as herein provided, or who sells tobacco, snuff, or cigars otherwise than in original and full packages as put up by the manufacturer; or who has in his possession any internal-revenue stamp which has been removed from any box or other package of tobacco, snuff, or cigars, or any empty or partially emptied box or other package which has been used for tobacco, snuff, or cigars, the stamp or stamps on which have not been destroyed; or who fails to have affixed to his wagon, in a conspicuous place, a sign, painted in oil colors, or gilded, giving his full name, business, and collection district, shall, for each such offense, be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned not less than six months nor more than one year, or both, at the discretion of the court. And any collector or deputy collector finding such peddler in the act of offending as to either of the offenses mentioned in this section, may seize the horse or horses, mule or mules, wagon and contents, or pack, bundle, or basket, of any such person; and the collector shall thereupon proceed upon such seizure as provided in section thirty-three hundred and eighty-three.