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§ 6172. (Act March 3, 1883, c. 121, § 5.) Label on packages of tobacco and snuff.

From and after the passage of this act every manufacturer of tobacco or snuff shall, in addition to all other requirements of law, 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 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 penalties of law, not to use this package for tobacco again. (22 Stat. 489.)

This section was part of an act to reduce internal revenue taxation, etc., cited above.

(R. S. § 3365. Temporary.)

This section authorized the Commissioner of Internal Revenue to allow snuff and smoking-tobacco manufactured before July 20, 1868, not in wooden packages, to be stamped and sold in the original packages. It is omitted as temporary merely.

§ 6173. (R. S. § 3366.) Purchasing tobacco not branded or marked; penalty.

Every person who purchases, or receives for sale, any manufactured tobacco or snuff which has not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each offense.

Act June 30, 1864, c. 173, § 92, 13 Stat. 263. Act July 13, 1866, c. 184, § 9, 14 Stat. 126. Act July 20, 1868, c. 186, § 71, 15 Stat. 156.

(R. S. § 3367. Superseded.)

This section imposed a penalty on persons purchasing, or receiving for sale, manufactured tobacco or snuff from a manufacturer who had not paid the special tax. It became inoperative by the repeal of special taxes upon manufacturers by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177.

§ 6174. (R. S. § 3368, as amended, Act March 3, 1875, c. 127, § 2, Act March 3, 1883, c. 121, § 4, Act Oct. 1, 1890, c. 1244, § 30, Act June 13, 1898, c. 448, § 3, Act April 12, 1902, c. 500, § 3, and Act Aug. 5, 1909, c. 6, § 31.) Tax on tobacco and snuff. Upon tobacco and snuff manufactured and sold, or removed for consumption or use, there shall be levied and collected the following taxes:

On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of eight cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff.

On all chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner

other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of eight cents per pound.

Act July 20, 1868, c. 186, § 61, 15 Stat. 152. Act June 6, 1872, c. 315, § 31, 17 Stat. 250. Act March 3, 1875, c. 127, § 2, 18 Stat. 339. Act March 3, 1883, c. 121, § 4, 22 Stat. 489. Act Oct. 1, 1890, c. 1244, § 30, 26 Stat. 619. Act June 13, 1898, c. 448, § 3, 30 Stat. 449. Act April 12, 1902, c. 500, § 3, 32 Stat. 96. Act Aug. 5, 1909, c. 6, § 31, 36 Stat. 109.

This section, as enacted in the Revised Statutes, fixed the tax on tobacco and snuff at rates subsequently changed by the following amendatory and other acts, namely, Act March 3, 1875, c. 127, § 2, Act March 3, 1883, c. 121, § 4, Act Oct. 1, 1890, c. 1244, § 30, Act June 13, 1898, c. 448, § 3, and Act April 12, 1902, c. 500, § 3, cited above, which were superseded by the further amendment of the section by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 31, cited above. This amendment re-enacted the original section in the same language except the rates of tax.

This section was saved from repeal by a proviso of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, S, ante, § 5316.

§ 6175. (Act Aug. 5, 1909, c. 6, § 35.) Leaf-tobacco not subject to tax; dealers and retail dealers in leaf-tobacco. Unstemmed leaf tobacco in the natural leaf, in the hand, and not manufactured or altered in any manner, raised and grown in the United States, shall not be subject to any internal-revenue tax or charge of any kind whatsoever, and it shall be lawful for any person to buy and sell such unstemmed tobacco in the leaf, in the hand, without payment of tax of any kind: Provided, That any person, other than the farmer or producer of leaf tobacco, who sells leaf tobacco to manufacturers of tobacco, snuff or cigars shall be deemed and considered a dealer in leaf tobacco, and become subject to all the provisions of section thirty-two hundred and forty-four, as amended by section fourteen, Act of March first, eighteen hundred and seventynine, and also as amended by the Act of March third, eighteen hundred and eighty-three, and, further, shall be subject to all the provisions of section thirty-three hundred and sixty, as amended by section fourteen, Act of March first, eighteen hundred and seventy-nine, and of sections thirty-three hundred and fifty-nine and thirty-three hundred and ninety-one, United States Revised Statutes.

Every person shall be regarded as a retail dealer in leaf tobacco whose business it is to sell leaf tobacco in quantities of less than an original hogshead, case or bale; or who shall sell directly to consumers or to persons other than dealers in leaf tobacco or to manufacturers of tobacco, snuff or cigars, or to persons who purchase in original packages for export.

Every such retail dealer in leaf tobacco shall register with the collector of the district his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on; and a failure to register as herein required shall subject such person to a penalty of fifty dollars; and every retail dealer in leaf tobacco shall also keep a book and enter therein daily his purchases of leaf tobacco and his sales, where such sales amount to two pounds or more

to one person in one day. Such record shall be kept written up to date and shall be in such form and contain such entries as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and such books shall be open at all times for the inspection of any internal-revenue officer or agent.

Any person who has duly qualified as a retail dealer in leaf tobacco. may sell natural leaf tobacco grown or raised in the United States in its condition as cured on the farm, in the hand, and not manufactured in any way, except to manufacturers of tobacco, snuff or cigars, without the payment of any tax on such leaf tobacco whatsoever, and so much of section sixty-nine, tariff Act of August twenty-seventh, eighteen hundred and ninety-four, which took effect the following day, and section thirty-two hundred and forty-four, United States Revised Statutes, or any other existing law, as is inconsistent with the provisions of this Act, is hereby repealed.

And it shall be the duty of every retail dealer in leaf tobacco, as herein described, under regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, to furnish on demand to any internal-revenue officer or other authorized agent of the Treasury Department a true and correct statement, verified by his oath or affirmation, of all his sales of leaf tobacco in quantities of ten pounds or more to any one person in any one day, with the name and residence in each instance of the person to whom sold, and any such retail dealer in leaf tobacco who shall willfully refuse to furnish such information or keep the book as required herein, or who shall knowingly make any false statements or false entries in such book as to any of the facts aforesaid, shall be guilty of a misdemeanor, and on conviction shall be liable to a fine of fifty dollars for each offense: And provided further, That nothing in this Act shall be construed as imposing any restrictions whatsoever upon the farmers or growers of leaf tobacco in regard to the sales of their leaf tobacco. (36 Stat. 110.)

This section was part of the Payne-Aldrich Tariff Act of 1909, cited above. R. S. § 3244, subd. 6, imposing a special tax on dealers in leaf tobacco, as amended by Act March 1, 1879, c. 125, § 14, 20 Stat. 343, mentioned in this section, was as follows:

"Sixth. Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as hereinafter defined, shall pay twenty-five dollars. Every person shall be regarded as a dealer in leaf-tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco; and payment of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt any person dealing in leaf-tobacco from the payment of the special tax therefor hereby required. But no farmer or planter, nor the executor or administrator of such farmer or planter, nor the guardian of any minor, shall be required to pay a special tax as a dealer in leaf-tobacco, for selling tobacco produced by said farmer or planter, or by said executor, administrator, or guardian, or received by either of them as rents from tenants who have produced the same on the land of said farmer, planter, or minor: Provided, That nothing in this section shall be construed to exempt from a special tax any farmer or planter who, by peddling or otherwise, sells leaf-tobacco at retail directly to consumers, or who sells or assigns, consigns, transfers, or disposes of, to persons other

than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export. "No sheriff or other officer acting under order or process of any court or magistrate, nor trustee, or other fiduciary, legally acting under the powers vested in him, shall be liable to said special tax as a dealer or retail dealer in selling tobacco under such authority. And no purchaser at any sale by such sheriff, officer, trustee, or fiduciary, shall be held liable to any other tax or restriction as to a sale of tobacco so purchased than he would have been had such purchaser been the producer thereof on his own land.

"Dealers in leaf-tobacco shall sell only to other dealers who have paid a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to such persons as are known to be purchasers of leaf-tobacco for export: Provided, 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.” Act March 3, 1883, c. 121, 22 Stat. 488, also mentioned in this section as amending R. S. § 3244, did not purport in terms to amend that section, but section 2 thereof made the following provisions:

"That on and after the first day of May, eighteen hundred and eighty-three, dealers in leaf tobacco shall annually pay twelve dollars; * Retail deal

ers in leaf tobacco shall pay two hundred and fifty dollars, and thirty cents for each dollar on the amount of their monthly sales in excess of the rate of five hundred dollars per annum: Provided, That farmers and producers of tobacco may sell at the place of production tobacco of their own growth and raising at retail directly to consumers, to an amount not exceeding one hundred dollars annually."

The special tax provisions were repealed by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177.

So much of R. S. § 3244, or any other existing law, as is inconsistent with this act was repealed by this section.

R. S. § 3360, as amended by Act March 1, 1879, c. 125, § 14, also mentioned in this section, is set forth ante, § 6168.

R. S. § 3359, also mentioned in this section, is set forth ante, § 6167.

R. S. § 3391, also mentioned in this section, is set forth post, § 6201.

Act Aug. 27, 1894, c. 349, § 69, repealed by this section so far as inconsistent with the provisions of this act, is set forth, ante, § 6162.

This section was saved from repeal by a proviso of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, S, ante, § 5316.

Dealers in leaf tobacco were required to keep books, by R. S. § 3360, ante, § 6168.

Dealers in leaf tobacco, etc., were required to register, by Act Oct. 1, 1890, c. 1244, § 26, post, § 6177.

Dealers in leaf tobacco or materials used in manufacturing tobacco or snuff were required to render a statement of sales, by R. S. § 3359, ante, § 6167. Dealers in leaf-tobacco or materials used in manufacturing cigars were required to render a statement of sales by R. S. § 3391, post, § 6201.

See notes to provisions of R. S. § 3244, ante, § 5971, and post, § 6176. § 6176. (R. S. § 3244.) Dealers in leaf-tobacco; dealers in tobacco.

Sixth * * Every person shall be regarded as a dealer in leaf tobacco, whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf tobacco * * Eighth * * Every person, whose business it is, to sell or offer for sale, manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco * *

Act July 20, 1868, c. 186, § 59, 15 Stat. 150. Act June 6, 1872, c. 315, § 31, 17 Stat. 250.

These provisions were part of R. S. § 3244, which imposed special taxes upon dealers in leaf-tobacco and dealers in tobacco, and defined such dealers. The

part of the section imposing such taxes was repealed, and the registration of dealers was required, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177. The part of the section imposing special taxes upon brewers, manufacturers of stills, rectifiers, and liquor dealers, is set forth ante, § 5971. Retail dealers in leaf-tobacco were defined by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 35, ante, § 6175, a provision of which declared that "any person, other than the farmer or producer of leaf-tobacco, who sells leaftobacco to manufacturers of tobacco, snuff or cigars shall be deemed and considered a dealer in leaf-tobacco."

§ 6177. (Act Oct. 1, 1890, c. 1244, § 26.) Dealers in leaf-tobacco, manufacturers, and peddlers to register.

On and after the first day of May, eighteen hundred and ninetyone, all special taxes imposed by the laws now in force upon dealers in leaf tobacco, retail dealers in leaf tobacco, dealers in tobacco, manufacturers of tobacco, manufacturers of cigars, and peddlers of tobacco are hereby repealed: Every such dealer in leaf tobacco, retail dealer in leaf tobacco, manufacturer, and peddler shall, however, register with the collector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on, the same as though the tax had not been repealed, and a failure to register as herein required shall subject such person to a penalty of fifty dollars. (26 Stat. 618.)

This section was part of the McKinley Tariff Act, cited above.

This section, by repealing the special taxes upon dealers and retail dealers in leaf-tobacco, dealers in tobacco, manufacturers of tobacco and cigars, and peddlers, superseded the provisions relating to such taxes made by R. S. § 3244, subsecs. 6-11, as amended by Act March 1, 1879, c. 125, § 14, 20 Stat. 343, and Act March 3, 1883, c. 121, §§ 2, 3, 22 Stat. 488.

Tobacco manufacturers were defined by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 69, ante, § 6162.

Dealers in leaf-tobacco, and dealers in tobacco were defined by provisions of R. S. § 3244, ante, § 6176.

Provisions defining retail dealers in leaf-tobacco and requiring them to register were made by Act Aug. 5, 1909, c. 6, § 35, ante, § 6175.

Peddlers were defined by a provision of R. S. § 3244, post, § 6187.

The special taxes imposed on dealers in leaf-tobacco by Act June 13, 1898, c. 448, § 4, 30 Stat. 450, were repealed by Act April 12, 1902, c. 500, § 5, 32 Stat. 97.

§ 6178. (R. S. § 3369.) Stamps, how prepared, furnished, and sold. The Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps for the payment of the tax on tobacco and snuff, which shall indicate the weight and class of the article on which payment is to be made, and shall be affixed and canceled in the mode prescribed by the Commissioner of Internal Revenue, and stamps when used on any wooden package shall be canceled by sinking a portion of the same into the wood with a steel die, and also such export-stamps as are required by law. Such stamps shall be furnished to the collectors requiring them, and each collector shall keep at all times a supply equal in amount to three months' sale thereof, and shall sell the same only to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by law, and to owners or consignees of tobacco or snuff, upon the requisition of the proper custom-house officer having the custody of such tobacco or snuff; and to persons required by law to affix the

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