to remove the contents of this box without destroying said stamp, under the penalties provided by law in such

Every manufacturer of cigars who neglects to affix such label to any box containing cigars made by or for him, or sold or offered for sale by or for him, and every person who removes any such label, so affixed, from any such box, shall be fined fifty dollars for each box in respect to which such offense is committed.

The growing tendency on the part of many manufacturers to utilize the label or caution notice as a trade-mark or advertisement for their brands, firm-name, etc., must be checked. In many cases the name of the State in which the cigars were manufactured is so obscurely printed that it can be with difficulty deciphered. In others the factory number, the district, and the State are so printed. Usually in those cases the name of another State, or of another person than the manufacturer, or of some locality, as "Key West," is printed in large letters at the top of or on the label. The requirements of the law must not be evaded by such practices.

Therefore, the following requirements will be enforced : The number of the manufactory required to be printed on the label or caution notice is to be the same as the number of the manufacturer, as described under the previous heading.

The label or notice is to be clearly the label required by law. The minimum size is to be three inches long and one and one half inches wide, of plain white paper, the space filled with the words of the caution notice, printed in large, clear type, such space to be devoid of ornamentation, devices, brand or trade-marks, names, or any foreign matter. Roman numerals prohibited.

If the manufacturer desires to do so he may increase the size of the paper and print above or below the government part, separated from the label (by spacing and heavily drawn lines between), such trade-mark, ornamentation, devices, etc., as he may elect, but the separation must be distinctive and

readily apparent, and the trade-marks, devices, etc., must in no way encroach upon the space, printing, etc., of the caution notice.

It is at the option of the manufacturer to use oval, square, or other shaped paper, but the caution notice or label required by law must at least be of the dimensions above stated, for governmental purposes only, and be devoid of all

extraneous matter.

The affixing of this label or caution notice is made the duty of the manufacturer. It is to be a printed label on white paper, clear and legible, black-ink type, and free from any combination of colors, design, or foreign matter. It is to be affixed by the manufacturer before the cigars are to be removed from the places where they were made. No other person than the manufacturer has a right or will be allowed in any case to tamper with this caution notice, to remove it from the box, to substitute another label instead of it, or to cover it label either of his own or of any with up other person, or to place thereon any device, monogram, trade-mark, advertisement, ornamentation, etc.

a

The use of an ornamental or colored border will not be objected to, but it must in no way or manner encroach upon the notice or the measurements above set forth. Int. Rev. Reg., Series 7, No. 8, Revised, pp. 42, 43.

Cigars to be exported are exempt from the provisions of this section. See proviso to Sec. 3397.

Tax on cigars and cigarettes.

SEC. 3394, as amended by Sec. 4, act of March 3, 1883 (22 Stat. 488). Upon cigars which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof:

On cigars of all descriptions, made of tobacco or any substitute therefor, three dollars per thousand; on cigarettes weighing not more than three pounds per thousand, fifty cents per thousand; on cigarettes

weighing more than three pounds per thousand, three dollars per thousand.

See Sec. 3371 for authority to assess cigar manufacturers for deficiency in their returns of cigars manufactured, and notes thereunder.

Stamps, how

nished, and

accounted for.

SEC. 3395. The Commissioner of Internal Revenue shall cause to be prepared, for payment of prepared, fur- the tax upon cigars, suitable stamps denoting the tax thereon. Such stamps shall be furnished to collectors requiring them, and collectors shall, if there be any cigar manufacturers within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to the cigar manufacturers who have given bonds and paid the special tax, as required by law, in their districts, respectively, and to importers of cigars, who are required to affix the same to imported cigars in the custody of customs officers, and to persons required by law to affix the same to cigars on hand after the first day of April, eighteen hundred and sixtynine. Every collector shall keep an account of the number, amount, and denominate values of the stamps sold by him to each cigar manufacturer, and to other persons above described.

See Sec. 3369 relative to procuring stamps for stamping forfeited cigars, or cigars sold under distraint.

See Sec. 3315 relative to restamping cigars and cigarettes from which the stamps have been lost or destroyed.

See Sec. 3426 for redemption of cigar and cigarette stamps spoiled or useless, or which have been improperly or unnecessarily used.

SEC. 3396. The Commissioner of Internal Revenue

authorized for

may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the col- Regulations lection of the tax thereon, as he may deem inspection of most effective for the prevention of frauds collection of in the payment of such tax.

cigars, and

tax.

The regulations made in pursuance of this section will be found in Int. Rev. Reg., Series 7, No. 8, Revised.

out properly

ing, or brand

SEC. 3397, as amended by Sec. 16, act of March 1, 1879 (20 Stat. 327). Whenever any cigars are removed Removal withfrom any manufactory, or place where cigars boxing, stampare made, without being packed in boxes as ing. required by the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, indenting, burning, or impressing into each box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and the State, or without properly affixing thereon and canceling the stamp denoting the tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the Penalty.

coun

above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any Using frandubox bearing a false or fraudulent or counterfeit stamp; terfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal revenue stamp, or who buys, receives, or has

penalty.

in his possession any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or permits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three Cigars packed years: Provided, That cigars packed expressly for export, and which shall be ex

for export, exempt from provisions of this section

and Sec. 3393.

ported to a foreign country under the restrictions and regulations prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, shall be exempt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three of the Revised Statutes, requiring a label to be affixed to each box.

Cigars branded with a false number of factory forfeited under Sec. 3397 R. S., as amended by Sec. 16, act March 1, 1879. United States v. 76, 125 Cigars; Same v. 30,000 'Cigars, District Court, S. D. N. Y., Brown, J., October 8, 1883, 18 Fed. Rep. 147.

In case of cigars seized in boxes not properly stamped (that is, not marked with proper factory number) the natural and reasonable inference is that the cigars were removed from the factory in the condition in which they were found. See case in District Court, 18 Fed. Rep. 147. Jackson, claim