same to tobacco or snuff on hand on the first day of January, eighteen hundred and sixty-nine. And every collector shall keep an account of the number, amount, and denominate values of stamps sold by him to each manufacturer or other person aforesaid: Provided, That such stamps as may be required to stamp tobacco, snuff, or cigars, sold under distraint by any collector of internal revenue, or for stamping any tobacco, snuff, or cigars which may have been abandoned, condemned, or forfeited, and sold by order of court or of any Government officer for the benefit of the United States, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other Government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered; and any revenue-collector using or furnishing stamps in manner as aforesaid, on presenting vouchers satisfactory to the Commissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp-account with the Department: And provided further, That in case it shall appear that any abandoned, condemned, or forfeited tobacco, snuff, or cigars, when offered for sale, will not bring a price equal to the tax due and payable thereon, such goods shall not be sold for consumption in the United States; and upon application made to the Commissioner of Internal Revenue, he is authorized and directed to order the destruction of such tobacco, snuff, or cigars by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the Commissioner of Internal Revenue may prescribe.

Act July 20, 1868, c. 186, § 67, 15 Stat. 155. Act June 6, 1872, c. 315, § 31, 17 Stat. 253.

§ 6179. (R. S. § 3370.) Tobacco manufactured by one person for another or on shares; stamps, by whom affixed; fraud in such

cases.

Whenever tobacco or snuff of any description is manufactured, in whole or in part, upon commission or shares, or the material from which any such articles are made, or are to be made, is furnished by one person and made or manufactured by another, or the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. And in case of fraud on the part of either of said persons in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles shall be forfeited to the United States; and each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. Act July 20, 1868, c. 186, § 75, 15 Stat. 158.

§ 6180. (R. S. § 3371, as amended, Act March 1, 1879, c. 125, § 14.) Estimated tax on tobacco sold without stamps; notice of assessment.

Whenever any manufacturer of tobacco, snuff, or cigars, sells, or removes for sale or consumption, any tobacco, snuff, or cigars, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal: Provided, however, That no such assessment shall be made until and after notice to the manufacturer of the alleged sale and removal to show cause against said assessment; and the Commissioner of Internal Revenue shall, upon a full hearing of all the evidence, determine what assessment, if any should be made.

Act July 20, 1868, c. 186, § 60, 15 Stat. 152. Act June 6, 1872, c. 315, § 31, 17 Stat. 252. Act March 1, 1879, c. 125, § 14, 20 Stat. 346.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "of not more than two years after such sale or removal," in place of the words "upon such information as he can obtain," the words "upon satisfactory proof," and by adding, at the end of the section as originally enacted, the proviso, as set forth here, by Act March 1, 1879, c. 125, § 14, cited above.

A more comprehensive provision extending the right to estimate the tax on all articles required to be stamped which are sold without stamps was made by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 47, post, § 6348.

§ 6181. (R. S. § 3372.) Removing unlawfully, selling without stamps, or payment of tax, or giving bond, making false entries, etc.

Every manufacturer of tobacco or snuff who removes, otherwise than as provided by law, or sells, without the proper stamps denoting the tax thereon, [or without having paid the special tax,] or given bond as required by law, any tobacco or snuff, or who makes false and fraudulent entries of manufactures or sales of tobacco or snuff, or makes false or fraudulent entries of the purchase or sales of leaftobacco, tobacco-stems, or other material, or who affixes any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp, required by law, or any stamp required by law which has been previously used, to any box or package containing any tobacco or snuff, shall, in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere.

Act July 20, 1868, c. 186, § 69, 15 Stat. 156. Act June 6, 1872, c. 315, § 31, 17 Stat. 253.

The words of this section, "or without having paid the special tax," inclosed in brackets, were superseded by the repeal of special taxes upon tobacco manufacturers by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, § 6177.

COMP.ST.'13-174

(2769)

§ 6182. (R. S. § 3373.) payment. The absence of the proper stamp on any package of manufactured tobacco or snuff shall be notice to all persons that the tax has not been paid thereon, and shall be prima-facie evidence of the non-payment thereof. And such tobacco or snuff shall be forfeited to the

Absence of stamp to be evidence of non

United States.

Act July 20, 1868, c. 186, § 70, 15 Stat. 156.

§ 6183. (R. S. § 3374.) Removing, except in proper packages, or without stamp; selling unlawfully, etc.

Every person who removes from any manufactory, or from any place where tobacco or snuff is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and canceled, as required by law; or, if the same be intended for export, without the proper export-stamp being affixed; or who uses, sells, or offers for sale, or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff, without proper stamps for the amount of tax thereon being affixed and canceled; or who sells, or offers for sale, for consumption in the United States, or uses, or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff on which only the stamp marking the same for export has been affixed, shall for each such offense, respectively, be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.

Act July 20, 1868, c. 186, § 71, 15 Stat. 156. Act June 6, 1872, c. 315, § 31, 17 Stat. 253.

§ 6184. (R. S. § 3375.) Affixing false stamps or stamps twice used. Every person who affixes to any package containing tobacco or snuff, any false, forged, fraudulent, spurious, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than two years nor more than five years.

Act July 20, 1868, c. 186, § 71, 15 Stat. 156.

§ 6185. (R. S. § 3376.) Stamped portion of emptied packages to be destroyed; buying, selling, or using the same.

Whenever any stamped box, bag, vessel, wrapper, or envelope of any kind, containing tobacco or snuff, is emptied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be. And every person who willfully neglects or refuses so to do shall, for each such offense, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And every person who sells or gives away, or who buys or accepts from another any

such empty stamped box, bag, vessel, wrapper, or envelope of any kind, or the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind, shall, for each such offense, be fined one hundred dollars and imprisoned for not less than twenty days, and not more than one year. And every manufacturer or other person who puts tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, or who has in his possession, or affixes to any box or other package, any stamp which has been previously used, or who sells, or offers for sale, any box or other package of tobacco, snuff, or cigars, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp that has been previously used, or sells from any such fraudulently stamped box or package, or has in his possession any box or package as aforesaid, knowing the same to be fraudulently stamped, shall, for each such offense, be fined not less. than one hundred dollars nor more than five hundred dollars, and imprisoned for not less than one year nor more than three years.

Act July 20, 1868, c. 186, § 72, 15 Stat. 156. Act June 6, 1872, c. 315, § 31, 17 Stat. 253.

§ 6186. (R. S. § 3377, as amended, Act March 1, 1879, c. 125, § 14.) Imported tobacco and snuff.

All manufactured tobacco and snuff (not including cigars) imported from foreign countries shall, in addition to the import duties imposed on the same, pay the tax imposed by law on like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufactures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as he may direct. And every officer of customs who permits any such articles 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. Provided, 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.

Act July 20, 1868, c. 186, § 77, 15 Stat. 158. Act March 1, 1879, c. 125, § 14, 20 Stat. 346.

This section, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the proviso as set forth here, by Act March 1, 1879, c. 125, § 14, cited above.

R. S. § 3378, provided for inventories of tobacco and snuff on hand before July 20, 1868. R. S. § 3379, provided for refunding the tax previously paid on tobacco, snuff, and cigars manufactured between July 20, 1868, and April 10, 1869. R. S. § 3380, imposed a penalty for selling tobacco as made and tax paid before July 20, 1868. These sections are omitted, as temporary merely.

§ 6187. (R. S. § 3244.) Peddlers of tobacco.

Eleventh. * * Any person who sells or offers to sell and deliver manufactured tobacco, snuff, or cigars, traveling from place to place, in the town or through the country, shall be regarded as a peddler of tobacco

* *

Act June 6, 1872, c. 315, § 31, 17 Stat. 251.

This provision was part of R. S. § 3244, other provisions of which imposed special taxes on peddlers of tobacco. The part of the section imposing such taxes was repealed, and the registration of peddlers was required, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, § 6177. Other provisions of the section, imposing taxes upon brewers, etc., are set forth ante, 5971.

§ 6188. (R. S. § 3381, as amended, Act Oct. 1, 1890, c. 1244, § 28.) Peddlers of tobacco; notice of business.

Every peddler of tobacco, before commencing, or, if he has already commenced, before continuing to peddle tobacco, shall furnish to the collector of his district a statement accurately setting forth the place of his residence, and, if in a city the street and number of the street where he resides, the State or States through which he proposes to travel; also whether he proposes to sell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. He shall also give a bond in the sum of five hundred dollars, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on tobacco, snuff, or cigars; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internalrevenue stamps which have never before been used.

Act June 6, 1872, c. 315, § 31, 17 Stat. 251. Act Oct. 1, 1890, c. 1244, § 28, 26 Stat. 618.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "the State or States through which he proposes to travel," the words "the mode of travel, whether on foot, with one, two, or