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fined not less than one thousand dollars," in place of the word “or," the word “nor," as set forth here, by Act March 1, 1879, c. 125, $ 14, cited above.

Special taxes on manufacturers of tobacco were abolished by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177. § 6164. (R. S. § 3356.) Sign to be put up by manufacturer; pen

alty for omission. Every manufacturer of tobacco and snuff shall place and keep on the side or end of the building wherein 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. And every person who neglects to comply with the requirements of this section shall be fined not less than one hundred dollars or more than five hundred dollars.

Act July 20, 1868, c. 186, 8 64, 15 Stat. 154. § 6165. (R. S. § 3357, as amended, Act June 9, 1880, c. 161, § 2, and

Act Oct. 1, 1890, c. 1244, § 33.) Record of manufacturers to

be kept by collector. Every collector shall keep a record, in a book or books provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internalrevenue agents, of the name and residence of every person engaged in the manufacture of tobacco or snuff 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, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns; and he shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue.

Act July 20, 1868, c. 186, $ 65, 15 Stat. 154. Act Dec. 24, 1872, c. 13, $ 1, 17 Stat. 401. Act June 9, 1880, c. 161, § 2, 21 Stat. 168. Act Oct. 1, 1890, c. 1244, § 33, 26 Stat. 620.

This section, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the words "except for reasons satisfactory to himself and approved by the Commissioner of Internal Rerenue," by Act June 9, 1880, c. 161, $ 2, cited above.

It was further amended by inserting, after the words "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," as set forth here, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244,

§ 33, last cited above. § 6166. (R. S. § 3358.) Annual inventory of manufacturer; books

and monthly abstracts; penalty. Every person now or hereafter engaged in the manufacture of tobacco or snuff 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, and verified by his own oath, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gum, and other materials 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 of said goods and materials, and what kinds were manufactured and produced by him, and what was purchased from others. 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 or affixed to the inventory. And every such person shall keep a book or books, the forms of which shall be prescribed by the Commissioner of Internal Revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff, and snuff-four, stems, scraps, clippings, waste, tinfoil, licorice, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district removed; also the number of net pounds of lumps of plug tobacco made in the lump-room, and the number of packages and pounds thereof produced in the press-room each day. And he shall, on or before the tenth day of each month, furnish to the collector a true and complete abstract from such book, verifying the same by his oath, of all such purchases, sales, and removals made during the month next preceding. And whenever any such person refuses or willfully neglects 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, $ 66, 15 Stat. 155. § 6167. (R. S. § 3359.) Dealers in leaf-tobacco to render statement

of sales when demanded. It shall be the duty of any dealer in leaf-tobacco, or in any material used in manufacturing tobacco or snuff, on demand of any officer of internal revenue, to render a true and complete 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 niake an examination of persons, books, and papers, in the manner provided in relation to frauds and evasions.

Act July 20, 1868, c. 186, 66, 15 Stat. 155.
Provisions of the same nature were made by the Payne-Aldrich Tariff Act of

Aug. 5, 1909, c. 6, § 35, post, $ 6175. § 6168. (R. S. § 3360, as amended, Act March 1, 1879, c. 125, § 14.)

Books of dealers in leaf-tobacco. Every dealer in leaf-tobacco shall make daily entries in two books kept for that purpose, one book to be furnished by the government, under such regulations as the Commissioner of Internal Revenue shall prescribe, of the number of hogsheads, cases, and pounds of leaf tobacco purchased or received by him on assignment, consignment, transfer, or otherwise, and of whom purchased or received, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and, if shipped, to whom shipped, and to what district; one of these books shall be kept at his place of business, and shall be open at all hours to the inspection of any internal-revenue officer or agent, and the other shall, at the end of each and every year, and upon the discontinuance of business of any leaf-dealer during any year, be handed over to the collector of his district for the use of the government. And every dealer in leaf-tobacco who willfully neglects or refuses to keep the books herein provided for, and in the manner which shall be prescribed by the Commissioner of Internal Revenue, or to transfer to the collector of his district, as herein provided, the duplicate copy containing his daily transactions, as aforesaid, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not more than one year.

Act July 20, 1868, c. 186, 8 76, 15 Stat. 158. Act March 1, 1879, c. 125, 8 14, 20 Stat. 345.

This section, as enacted in the Revised Statutes, was as follows:

"Every dealer in leaf-tobacco shall enter daily in a book kept for that purpose, under such regulations as the Commissioner of Internal Revenue may prescribe, the number of hogsheads, cases, and pounds of leaf-tobacco purchased by him, and of whom purchased, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and if shipped, to whom shipped, and to what district. Such book shall be kept at his place of business, and shall be open at all hours to the inspection of any revenue officer; and every dealer in leaf-tobacco who neglects or refuses to keep such book shall be liable to a penalty of not less than five hundred dollars, and shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years."

It was amended to read as set forth here, by Act March 1, 1879, c. 125, $ 14, cited above.

Special taxes upon dealers in leaf-tobacco were abolished by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, $ 6177.

Retail dealers in leaf-tobacco were required to keep books showing daily purchases and sales, by a provision of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 35, post, $ 6175.

(R. S. § 3361. Repealed.) This section required farmers or planters producing and selling leaf-tobacco to render, on demand of any internal-revenue officer, statements of sales made. All provisions imposing restrictions of any kind upon farmers and growers of tobacco in regard to the sale of their leaf-tobacco, and the registration and report of such sales, were repealed by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 27, 26 Stat. 620. Provisions requiring the making of statements of sales were made by said section 27. Such requirements were stricken out, and R. S. § 3361, was repealed, by the Wilson Tariff Act of Aug. 27, 1894,

c. 349, $ 69, 28 Stat. 568. $ 6169. (R. S. § 3362, as amended, Act Feb. 27, 1877, c. 69, § 1,

Act March 1, 1879, c. 125, § 14, Act Jan. 9, 1883, c. 16, Act July 1, 1902, c. 1371, § 1, Act Aug. 5, 1909, c. 6, § 30.) Tobacco and

snuff, how put up. All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description and in no other manner:

All smoking tobacco, snuff, fine-cut chewing tobacco, all cut and granulated tobacco, all shorts, the refuse of fine-cut chewing, which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one-half ounce, three-fourths of an ounce, and further packages with a difference between each package and the one next smaller of one-fourth of an ounce up to and including four ounces, and packages of six ounces, seven ounces, eight ounces, ten ounces, twelve ounces, fourteen ounces, and sixteen ounces: Provided, That snuff may, at the option of the manufacturer, be put up in bladders and in jars containing not exceeding twenty pounds.

All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight.

And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: And provided further, That perique tobacco, snuff flour, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish.

Act July 20, 1868, c. 186, $ 62, 15 Stat. 153. Act June 6, 1872, c. 315, $ 31, 17 Stat. 252. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248. Act March 1, 1879, c. 125, § 14, 20 Stat. 345. Act Jan. 9, 1883, c. 16, 22 Stat. 401. Act July 1, 1902, c. 1371, § 1, 32 Stat. 714. Act Aug. 5, 1909, c. 6, § 30, 36 Stat. 108.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "and all refuse scraps, clippings, cuttings, and,” in place of the word "sweeping," the word "sweepings,” by Act Feb. 27, 1877, c. 69, $ 1, cited above.

It was further amended by inserting in the provision "all snuff in packages containing one, two, four, six, eight, and sixteen ounces," after the word "containing," the words "one-half," and after the word "two," the word "three," and by inserting in the provision "all fine-cut chewing-tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one, two, four, eight and sixteen ounces,"

;" after the word “two," the word "three,” and by inserting in the provision "and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing two, four, eight, and sixteen ounces each," after the word “two," the word "three," by Act March 1, 1879, c. 125, § 14, cited above.

It was further amended by inserting in the second proviso, after the words "for export," the provision beginning with the words “and perique tobacco, and ending with the words "without the payment of tax," by Act Jan. 9, 1883, c. 16, cited above.

It was further amended by striking out all after the fifth paragraph thereof and inserting in lieu of the words so stricken out the provision "And every such wooden package," etc., to the end of the section, by Act July 1, 1902, c. 1371, § 1, cited above.

It was further 'amended by striking out the provisions after the word "manner" to the words “And every such wooden package," and inserting in lieu thereof the provisions set forth here, and by inserting the word "snuff flour," in the second proviso at the end of the section, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. cited above, which was saved from peal by a proviso of the Underwood Tariff Act of Oct. 3, 1913, c. 16, S IV, S, ante, s 5316.

In lieu of the two, three, and four ounce packages of tobacco and snuff previously authorized, one and two-thirds, two and one-half, and three and onethird ounce packages, and one ounce packages of smoking tobacco, were authorized by the War Revenue Act of June 13, 1898, c. 448, § 3, 30 Stat. 449, and two, three, and four ounce packages of smoking tobacco were authorized by the amendment to said act by Act March 2, 1901, c. 806, § 4, 31 Stat. 940,

repealed by Act April 12, 1902, c. 500, $ 7, 32 Stat. 97. § 6170. (R. S. § 3363, as amended, Act Oct. 1, 1890, c. 1244, $ 31.)

Tobacco and snuff to be sold only in prescribed packages; pen

alty. No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail dealers from packages authorized by section thirtythree hundred and sixty-two of the Revised Statutes; and every person who sells or offers for sale any snuff or any kind of manufactured tobacco not so put up in packages and stamped 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 two years.

Act July 20, 1868, c. 186, $ 78, 15 Stat. 159. Act Oct. 1, 1890, c. 1244, 8 31, 26 Stat. 619.

This section, as enacted in the Revised Statutes, was amended by inserting after the words "by retail dealers," in place of the words "wooden packages stamped or provided in this chapter," the words "packages authorized by section thirty-three hundred and sixty-two of the Revised Statutes," as set forth here, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, $ 31, cited above.

R. S. § 3362, mentioned in this section, is set forth ante, 8 6169. § 6171. (R. S. § 3364.) Label and notice on packages of tobacco

and snuff. Every manufacturer of tobacco or snuff shall, in addition to all other requirements of this Title relating to tobacco, print on each package, or securely affix, by pasting, on each package containing tobacco or snuff manufactured by or for him, a label, on which shall be printed the proprietor's or manufacturer's name, the number of the manufactory, the district and State in which it is situated, and these words :

"Notice. The manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under the penalties of law, not to use this package for tobacco again.”

Every manufacturer of tobacco who neglects to print on or affix such label to any package containing tobacco 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 package, shall be fined fifty dollars for each package in respect to which such offense shall be committed.

Act July 20, 1868, c. 186, § 68, 15 Stat. 156.

Further provisions relating to the label to be affixed to packages containing tobacco or snuff were made by Act March 3, 1883, c. 121, § 5, set forth post, 8 6172.

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