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. Act July 20, 1868, c. 186, § 74, 15 Stat. 157. Act June 6, 1872, c. 315, § 31, 17 Stat. 254. Act March 1, 1879, c. 125, § 16, 20 Stat. 347. This section, as enacted in the Revised Statutes, was amended by inserting, after the words "Provided that no claim for an allowance of drawback shall be entertained or allowed," in place of the words "for a sum less than fifty dollars, nor except upon evidence satisfactory to the Commissioner of Internal Revenue that the stamps affixed to the tobacco, snuff, or cigars alleged to have been exported were totally destroyed before the shipment thereof, and that the same have been landed in a foreign country or lost at sea, and have not been relanded within the limits of the United States," the words beginning "until a certificate from the collector of customs," to the end of the section as set forth here, by Act March 1, 1879, c. 125, § 16, cited above. Fraudulently claiming drawback on manufactured tobacco was punishable by Act Feb. 8, 1875, c. 36, § 25, set forth post, § 6196. § 6196. (Act Feb. 8, 1875, c. 36, § 25.) Fraudulently claiming drawback on manufactured tobacco; penalty. If any person or persons shall fraudulently claim or seek to obtain an allowance or drawback of duties on any manufactured tobacco, or shall fraudulently claim any greater allowance or drawback thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed 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. (18 Stat. 312.) This section was part of an act to amend existing customs and internal revenue laws, etc., cited above. Similar general provisions regarding fraudulent claims of drawback were made by R. S. § 3443, post, § 6337. Sec. 6210. Forfeiture of property for sell- Sec. 6212. Selling imported cigars not packed as required by law. 6213. Purchasing cigars not branded or stamped. 6214. Stamps on emptied cigar-boxes to be destroyed; penalty for neglect, etc. § 6197. (R. S. § 3387, as amended, Act March 1, 1879, c. 125, § 16, and Act Oct. 1, 1890, c. 1244, § 35.) Manufacturer's statement and bond. Every person before commencing, or, if he has already commenced, before continuing, the manufacture 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 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 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 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 certificate, or to keep the same posted as hereinbefore 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 be cigars under the meaning of this chapter. Act July 20, 1868, c. 186, § 82, 15 Stat. 160. Act March 1, 1879, c. 125, § 16, 20 Stat. 347. Act Oct. 1, 1890, c. 1244, § 35, 26 Stat. 620. This section, as enacted in the Revised Statutes, was amended by striking out, after the words in the second sentence, "Said bond shall be conditioned," the words "that he shall not employ any person to manufacture cigars who has not been duly registered as a cigar-maker," by Act March 1, 1879, c. 125, § 16, cited above. It was further amended by striking out, after the words "in such penal sum as the collector may require, not less than," the words "five hundred dollars, with an addition of one hundred dollars for each person proposed to be employed by him in making cigars," and inserting in place thereof the words "one hundred dollars," as set forth here, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 35, last cited above. Special taxes on manufacturers of cigars abolished by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, § 6177, and again imposed by the War Revenue Act of June 13, 1898, c. 448, § 4, 30 Stat. 450, were abrogated by the repeal of the last-mentioned section by Act April 12, 1902, c. 500, § 5, 32 Stat. 97. § 6198. (R. S. § 3388.) Manufacturer's sign. Every cigar-manufacturer shall place and keep on the side or end of the building within which his business is carried on, so 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. Act July 20, 1868, c. 186, § 83, 15 Stat. 160. § 6199. (R. S. § 3389, as amended, Act March 1, 1879, c. 125, § 16, and Act Oct. 1, 1890, c. 1244, § 34.) Record of manufacturers. 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. Act July 20, 1868, c. 186, § 84, 15 Stat. 161. Act March 1, 1879, c. 125, § 16, 20 Stat. 347. Act Oct. 1, 1890, c. 1244, § 34, 26 Stat. 620. This section, as enacted in the Revised Statutes, was amended by striking out, after the words "the place where such manufacture is carried on, the number of the manufactory," the words "and the names and residences of every cigar-maker employed in his district," by Act March 1, 1879, c. 125, § 16, cited above. It was further amended by inserting, after the words "a book provided for that purpose, to be open to the inspection," in place of the words "of any person," the words "of only the proper officers of internal revenue, including deputy collectors and internal-revenue agents," and by inserting, after the words "under the name of each manufacturer an abstract of his," in the place of the word "inventories," the word "inventory," as set forth here, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 34, last cited above. § 6200. (R. S. § 3390.) Annual inventory, book entries, and monthly abstracts of manufacturer. 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, 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. Act July 20, 1868, c. 186, § 86, 15 Stat. 161. § 6201. (R. S. § 3391.) Dealers in material for cigars to make sworn statement, when demanded. 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 papers in the manner provided in this Title in relation to frauds and evasions. Act July 20, 1868, c. 186, § 86, 15 Stat. 162. § 6202. (R. S. § 3392, as amended, Act March 1, 1879, c. 125, § 16, Act Oct. 1, 1890, c. 1244, § 32, Act Aug. 5, 1909, c. 6, § 32, and Act Feb. 10, 1913, c. 34.) How cigars are to be packed. All cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that purpose containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; 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 nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law: Provided further, That each employee of a manufacturer of cigars shall be permitted to use, for personal consumption and for experimental purposes, not to exceed twenty-one cigars per week without the manufacturer of cigars being required to pack the same in boxes or to stamp or pay any internal-revenue tax thereon, such exemption to be allowed under such rules and regulations as the Secretary of the Treasury may prescribe: And provided further, That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him and sells or removes for consumption or use in packages or parcels containing five, eight, ten, fifteen, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house before they are withdrawn therefrom. Act July 20, 1868, c. 186, § 86, 15 Stat. 161. Act March 1, 1879, c. 125, § 16, 20 Stat. 347. Act Oct. 1, 1890, c. 1244, § 32, 26 Stat. 619. Act Aug. 5, 1909, c. 6, § 32, 36 Stat. 109. Act Feb. 10, 1913, c. 34, 37 Stat. 664. This section, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, a new proviso, by Act March 1, 1879, c. 125, § 16, cited above. It was further amended by inserting, after the words "five hundred cigars each," a proviso as to "sample boxes,' and by changing the proviso added at the end of the section by Act March 1, 1879, c. 125, § 16, cited above, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 32, also cited above. It was further amended by inserting the words "weighing more than three pounds per thousand," by reducing the minimum size of the boxes or packages, and by omitting the proviso as to "sample boxes," by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 32, also cited above. It was further amended by inserting the proviso as to allowances to employés, making the section read as set forth here, by Act Feb. 10, 1913, c. 34, last cited above. § 6203. (R. S. § 3393, as amended, Act March 1, 1879, c. 125, § 16.) Label and notice on cigars. Every manufacturer of cigars shall securely affix, by pasting on each box containing 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, |