Imágenes de páginas

Cigars on hand after April 1, 1869.

United States, and shall have the same stamps affixed. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and canceled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturers of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every officer of customs who permits any such cigars 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.

Relative to packing and stamping imported cigars:

SEC. 2804, amended act of Aug. 28, 1894, Sec. 26. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect.

As to imported cigarettes, see section 3392 as amended, page 281. As to exportation of cigars, see under tobacco, section 3385, page 273.

As to drawback on cigars. (Sec. 3386, p. 276.)

Instructions for stamping domestic cigars reimported. (Regulations No. 8, p. 65.)

Cigars imported from the Philippines are not imported from a foreign country. (24 Op. Atty. Gen., 120.)

Section 3377 as amended provides, "That scraps, cuttings, and clippings of tobacco imported from any 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."

SEC. 3403. All cigars of every description, on hand after 'the first day of April, eighteen hundred and sixty-nine, shall be taken to have been either manufactured or imported after the passage of the internal-revenue act of

July twentieth, eighteen hundred and sixty-eight, and shall be stamped accordingly.

cigars not

quired by law;

Every person who sells or offers for sale any imported Selling importcigars, or cigars purporting or claimed to have been im-packed and ported, not put up in packages and stamped as provided stamped as reby this chapter, shall be fined not less than five hundred penalty. dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.

or stamped; pen

SEC. 3404. Every person who purchases or receives for Purchasing cisale any cigars which have not been branded or stamped not branded according to law, shall be liable to a penalty of fifty dollars alty. for each such offense.

Dealers, as well as manufacturers, are liable for selling or offering for sale cigars not properly boxed and stamped. (U. S. v. Edwards, 17 Int. Rev. Rec., 126; Fed. Cas. No. 15025; U. S. v. Mena, 29 Int. Rev. Rec., 190.)

Stamps on

stroyed; penalty

SEC. [3405.] Obsolete. Relative to purchasing cigars from manufacturers who have not paid special tax. SEC. 3406. Whenever any stamped box containing emptied eigar cigars, cheroots, or cigarettes, is emptied, it shall be the boxes to be deduty of the person in whose hands the same is to destroy for neglect, etc. utterly the stamps thereon. Any person who willfully neglects or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offense be fined not exceeding one hundred dollars and be imprisoned not more than one year. Any revenue officer Destruction of may destroy any emptied cigar-box upon which a cigar- cigar box. stamp is found.

Section 3315, as amended by section 5, act March 1, 1879, page 209, provides for restamping packages of cigars and cigarettes which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident.

As to the Philippines (See p. 377).


emptied stamped




[Act of Oct. 1, 1890 (26 Stat., 567).]

36. Tax on opium manufactured in the
United States for smoking pur-
poses, ten dollars per pound.
37. Manufacturer shall file notices, inven-
tories, and bonds, keep books and
render returns, put up signs and
affix factory number, and conduct
his business under such regula-
tions as may be prescribed.
38. Prepared smoking opium imported
into the United States to be
stamped before removal from
custom-house. Opium manu-

factured in the United States for
smoking purposes to be stamped
before removal from place of




39. Laws relating to stamps in case of manufactured tobacco and snuff to apply to the manufacture of opium for smoking purposes as far as applicable.

40 (as amended). Penalty of not more than one thousand dollars and imprisonment of not more than one year for each and every violation of law. All prepared smoking opium not stamped to be forfeited.

Tax on opium SEC. 36. [Act of Oct. 1, 1890 (26 Stat., 567).] That an for smoking pur-internal-revenue tax of ten dollars per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue.


tories, bonds,

and signs.

SEC. 37. That every manufacturer of such opium shall notices, inven- file with the collector of internal revenue of the district in books, returns, which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and sum of in a penal sum of not less than five thousand 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 instructions of the Commissioner of Internal Revenue.




SEC. 38. That all prepared smoking opium imported into the United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped



in such permanent manner as to denote the payment of the internal-revenue tax thereon. SEC. 39. That the provisions of existing laws governing 3218, 3445, 3446 the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section.

See sections 3369, page 267; 3218, page 113; 3445 and 3446, page 354, 355.


SEC. 40 [as amended by the act of Mar. 3, 1897 (29 Stat., 228).] That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smoking opium wherever found within the United States without stamps required by this act shall be forfeited, and may be sold to the highest bidder, pursuant to the provisions of sec. provisions of section thirty-four hundred and sixty, Revised Statutes, if not valued as therein provided at over five hundred dollars; but if valued at more than five hundred dollars Sale. the sale shall be made pursuant to the judgment of the court in the proceedings for condemnation or forfeiture.

AN ACT To prohibit the importation and use of opium for other than medicinal purposes,

That after the first day of April, nineteen hundred and nine, it shall be unlawful to import into the United States opium in any form or any preparation or derivative thereof: Provided, That opium and preparations and derivatives thereof, other than smoking opium or opium prepared for smoking, may be imported for medicinal purposes only, under regulations which the Secretary of the Treasury is hereby authorized to prescribe, and when so imported shall be subject to the duties which are now or may hereafter be imposed by law.

SEC. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or preparation or derivative thereof shall be forfeited and shall be destroyed, and the offender shall be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had, possession of such opium or preparation or derivative thereof, such possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury.

Approved, February 9, 1909. (35 Stat., 614.)

(T. D. No. 29657, Mar. 27, 1909.)





[Acts of Aug. 2, 1886 (24 Stat., 209), and Oct. 1, 1890 (26 Stat., 621), as amended by act of May 9, 1902 (32 Stat., 193).]

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1. Act May 9, 1902, imitation dairy prod- 18. Penalty for omitting things required ucts subject to State laws.

Act Aug. 2, 1886:

1. Butter defined.

2. Oleomargarine defined.

3. (Amended.) Special taxes.

4. Penalties for nonpayment of special


5. Manufacturer's notices, books, returns, bonds, signs, etc.

6. Oleomargarine, how to be packed and sold; penalty.

7. Manufacturer's labels, penalty for failing to affix.

8. (Amended.) Tax, stamps, laws relative to stamps for tobacco and snuff made to apply.

9. Assessment of tax on oleomargarine when removed without stamps. 10. Tax on imported oleomargarine; penalty. Warehousing.

11. Penalty for receiving for sale unstamped oleomargarine.

12. Penalty for purchasing from a manufacturer who has not paid special tax; forfeiture.

13. Stamps on empty packages to be destroyed; penalty for failure; dealing in empty stamped pack

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and for doing things forbidden. 19. Courts in which fines may be recov


20. Commissioner to make regulations.
21. Date when act goes into effect; stock
on hand.

4. Act of May 9, 1902.

Butter defined.

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(Act of Aug. 2, 1886 (24 Stat., 209), as amended by acts of Oct. 1, 1890 (26 Stat., 621), and May 9, 1902 (32 Stat., 193), an act to make oleomargarine and other imitation dairy products subject to the laws of any State or Territory, or the District of Columbia, into which they are transported, and to change the tax on oleomargarine, and to impose a tax, provide for the inspection, and regulate the manufacture and sale of certain dairy products, and to amend an act entitled "An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved Aug. 2, 1886.)

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