« AnteriorContinuar »
certificate, or to keep the same posted as herein before provided, shall be fined one hundred dollars. And every person who manufactures cigars of any description, without first giving bond as herein required, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years. Cigarettes and cheroots shall be held to Cigarettes and be cigars under the meaning of this chapter.
to be cigars.
The amendment made to this section by act of March 1, 1879, struck out from the condition of the bond the words, "he shall not employ any person to manufacture cigars who has not been duly registered as a cigar-maker." The amendment to this section made by act of October 1, 1890, struck out from the requirement of the penal sum of the bond the words “five hundred dollars with an additional one hundred dollars for each person proposed to be employed by him in making cigars," and inserted "one hundred dollars," making the penal sum of the bond to read "not less than one hundred dollars." It will be noticed that the manufacturer is also required by this section to obtain from the collector a certificate setting forth the number of cigar-makers for which bond has been given. The penal sum of the bond being no longer affected by the number of cigar-makers employed, this provision for a certificate would seem to be repealed as being inconsistent with the last amendment quoted, but the Internal Revenue Regulations, Series 7, No. 8, Revised, p. 41, still require a certificate to be obtained and posted.
SEC. 3388. Every cigar manufacturer shall place and keep on the side or end of the building Manufacturer's within which his business is carried on, so sign. that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil-colors or gilded, giving his full name and business. Any person neglecting to comply with the requirements of
this section shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars.
SEC. 3389, as amended by Sec. 16, act of March 1, 1879, Record of man- and Sec. 34, act of October 1, 1890. Every collector shall keep a record, in a book 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 cigars 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, an abstract of his inventory and monthly returns; and he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed.
Sec. 34, act
The amendment made to this section by the act of March 1, 1879, struck out the words, "and the names and residences of every cigar-maker employed in his district."
SEC. 3390. Every person now or hereafter engaged in the manufacture of cigars 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, of the quantity of leaf tobacco, cigars, stems, scraps, clippings, and waste, and of the number of cigar-boxes and the capacity of each box, 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 portion and kinds of said goods were manufactured or produced by him, and what were purchased from others,
Annual inventory, book entries and
monthly abstracts of manufacturer.
and shall verify said inventory by his oath indorsed thereon. 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 the inventory. Every such person shall also enter daily in a book, the form of which shall be prescribed by the Commissioner of Internal Revenue, an accurate account of all the articles aforesaid purchased by him, the quantity of leaf tobacco, cigars, stems, or cigar-boxes, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and shall, on or before the tenth day of each and every month, furnish to the collector of the district a true and accurate abstract from such book, verified by his oath, of all such purchases, sales, and removals made during the month next preceding. In case of refusal or willful neglect 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 three years.
The inventory required is known as Form 70 b, and the monthly return or abstract from manufacturer's book is known as Form 72. See Int. Rev. Reg., Series 7, No. 8, Revised.
By Sec. 3244, par. 6, it is provided that it shall be lawful for any licensed manufacturer of cigars to purchase leaf tobacco of any licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively.
Question whether "Jumbo Cigars," which were cigars of an unusual size, used chiefly as ornaments for tobacconists' windows, were cigars within the meaning of the act of Congress or taxable as manufactured tobacco. D'Estrinoz v.
Gerker, collector, April 8, 1890, Circuit Court E. D. Pa., McKennan, J., 43 Fed. Rep. 285.
SEC. 3391. It shall be the duty of every dealer in leaf tobacco or material used in manufacturing cigars, on demand of any officer of internal revenue, to render to such officer a true and correct 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, books, and in papers the manner provided in this title in relation to frauds and evasions.
Dealers in material for cigars to make sworn statement, when demanded.
Examination of books.
SEC. 3392, as amended by Sec. 42, act October 1, 1890. All cigars shall be packed in boxes not before used for that purpose, containing respectively twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each: Provided, however, That manufacturers of cigars shall be permitted to pack in boxes not before used for that purpose cigars not to exceed thirteen nor less than twelve in number, to be used as sample boxes; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That
How cigars are to be packed.
nothing in this section shall be construed as preventing
Regulations for putting up and packing cigarettes will be found on page 45, Int. Rev. Reg., Series 7, No. 8, Revised.
tion notice on
SEC. 3393, as amended by Sec. 16, act March 1, 1879 (20 Stat. 327). Every manufacturer of cigars shall Label and causecurely affix, by pasting on each box con- cigars. taining cigars manufactured by or for him, a label, on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words:
"NOTICE. The manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned not to use either this box for cigars again, or the stamp thereon again, nor