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tobacco, snuff, and cigars without payment of tax.


[SEC. 3385 b.] Sec. 1, act of August 4, 1886 (24 Stat. 218). Exportation of That manufactured tobacco, snuff, and cigars be removed for export to a foreign country without payment of tax, under such regulations and the making of such entries, and the filing of such bonds and bills of lading as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe.

The effect of the act of August 4, 1886, printed above as [Sec. 3385 b], is practically to repeal so much of the legislation contained in Secs. 3385 and [3385 a] as relates to entries, bonds, and bills of lading for exportation of tobacco, etc., these matters being now put wholly under the control of the Commissioner of Internal Revenue and the Secretary of the Treasury. The regulations made by them in pursuance of this authority will be found in Int. Rev. Reg., Series 7, No. 8, Revised, p. 58 et seq.

SEC. 3386, as amended by Sec. 16, act March 1, 1879 (20) Stat. 327). There shall be an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps affixed thereto before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such regulations as shall be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the

Drawback on exported tobacco, snuff, and cigars.

and bond

United States, out of any money arising from internal duties not otherwise appropriated: Provided, certificate That no claim for an allowance of drawback to be filed. shall be entertained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Revenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Revenue that said tobacco, snuff, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States.

The regulations as to drawback on tobacco, snuff, and cigars exported will be found in Int. Rev. Reg., Series 7, No. 8, Revised, p. 75 et seq.

claiming draw

[SEC. 3386 a.] Sec. 25, act February 8, 1875 (18 Stat. 307). That if any person or persons shall fraudulently claim or seek to obtain an allowance or drawback Fraudulently of duties on any manufactured tobacco, or back on manushall fraudulently claim any greater allow bacco. ance or drawback thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed

factured to


or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the internal revenue laws.

See, also, Sec. 3443.





3387. Manufacturer's statement, bond, 3399. Cigars manufactured on shares,

commission, or contract, how stamped; fraud, penalty.

and certificate; cigarettes and cheroots held to be cigars.. 3388. Manufacturer's sign. 3389. Record of manufacturers. 3390. Annual inventory, book entries, and monthly abstracts of manufacturer.

3400. Forfeiture of property for selling, etc., contrary to law, using false stamps, etc.

3391. Dealers in material for cigars to make sworn statement.

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3401. Falsely representing cigars to have been made prior to July 20, 1868.

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[See definition of cigar manufacturer in Sec. 3244, par. 10.]

SEC. 3387 as amended by Sec. 16, act of March 1, 1879 (20 Stat. 327), and Sec. 35, act of October 1, 1890. Every person before commencing, or, if he has already Manufaccommenced, before continuing, the manufacturer's stateture of cigars, shall furnish, without previous demand therefor, to the collector of the district a statement in duplicate, 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; and when


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Sec. 16, act

the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom they are to be manufactured, or to whom they are to be delivered; and shall give a bond, in conformity with the provisions of this title, in such penal sum as the collector may require, not less than one hundred dollars, and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the collector, or under the instructions of the Commissioner of Internal Revenue. Said bond shall be conditioned that March 1, 1879. * 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 correctly all the returns, statements, and inventories prescribed; that whenever he shall add to the number of cigar-makers employed by him he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any cigars which have not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of cigars. Every cigar manufacturer shall obtain from the collector of the district, who is hereby required Certificate. to issue the same, a certificate setting forth the number of cigar-makers for which the bond has been given, and shall keep the same posted in a conspicuous place within the manufactory; and every cigar manufacturer who neglects or refuses to obtain such

Sec. 35, act
Oct. 1, 1890.

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