more horses, mules, or other animals, or by public conveyance," and by changing the words "He shall also give a bond in the sum of two thousand dollars,' to the words "He shall also give a bond in the sum of five hundred dollars," as set forth here, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 28, cited above.

The manufacturer's label or caution notice referred to here was prescribed by R. S. § 3364, and Act March 3, 1883, c. 121, § 5, ante, §§ 6171, 6172. § 6189. (R. S. § 3382.) Peddlers of tobacco traveling with wagon. Every peddler of tobacco, snuff, or cigars, traveling with a wagon. shall affix and keep on the same, in a conspicuous place, a sign painted in oil-colors, or gilded, giving his full name, business, and collection-district.

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

§ 6190. (R. S. § 3383, as amended, Act March 1, 1879, c. 125, § 15, and Act Oct. 1, 1890, c. 1244, § 29.) Peddler to obtain and exhibit certificate, etc.

Every peddler of tobacco shall obtain a certificate from the collector of his collection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bond; and shall on demand of any officer of internal revenue produce and exhibit his certificate. And whenever any peddler refuses to exhibit his certificate, as aforesaid, on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket, of any person so refusing; and the collector of the district. in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal-revenue laws relating to forfeitures. Any internal-revenue agent may demand production of and inspect the collector's certificate for peddlers, and refusal or failure to produce the same, when so demanded, shall subject the party guilty thereof to a fine of not more than five hundred dollars and to imprisonment for not more than twelve months.

Act June 6, 1872, c. 315, § 31, 17 Stat. 252. Act Dec. 24, 1872, c. 13, §§ 1, 6, 17 Stat. 401, 403. Act March 1, 1879, c. 125, § 15, 20 Stat. 346. Act Oct. 1, 1890, c. 1244, § 29, 26 Stat. 618.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "produce and exhibit said certificate," the words "and his special-tax stamp," and by inserting, after the words "refuses to exhibit," in place of the words "his special stamp," the words "his special-tax stamp and certificate, or either of them," and by adding, at the end of the section as originally enacted, the words "Any internal-revenue agent may demand production of and inspect the peddler's special-tax stamp and the collector's certificate for peddlers; and refusal or failure to produce the same, or either of them, when so demanded, shall subject the party guilty thereof to a fine of not less than fifty dollars nor more than five hundred dollars, and to imprisonment for not less than thirty days nor more than twelve months," by Act March 1, 1879, c. 125, § 15, cited above.

It was further amended by striking out, after the words "his residence," the words "the class of his special-tax stamp," and by inserting, after the

words "produce and exhibit," in place of the words "said certificate and his special-tax stamp, and unless he shall do so, may be deemed not to have paid the special tax, nor otherwise to have complied with the law," the words "his certificate," and by inserting, after the words "any peddler refuses to exhibit," in place of the words "his special-tax stamp and certificate or either of them," the words "his certificate," and by changing the provisions added at the end of the section by Act March 1, 1879, c. 125, § 15, as given above, to read as set forth here, by Act Oct. 1, 1890, c. 1244, § 29, cited above.

Special taxes on peddlers, were abolished by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, § 6177.

§ 6191. (R. S. § 3384, as amended, Act March 1, 1879, c. 125, § 15.) Peddling tobacco unlawfully; penalty.

Every person who is found peddling tobacco, snuff, or cigars, without having given the bond, or without having previously obtained the collector's certificate as herein provided, or who sells tobacco, snuff, or cigars otherwise than in original and full packages as put up by the manufacturer; or who has in his possession any internal-revenue stamp which has been removed from any box or other package of tobacco, snuff, or cigars, or any empty or partially emptied box or other package which has been used for tobacco, snuff, or cigars, the stamp or stamps on which have not been destroyed; or who fails to have affixed to his wagon, in a conspicuous place, a sign, painted in oil-colors, or gilded, giving his full name, business, and collectiondistrict, shall, for each such offense, be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned not less than six months nor more than one year, or both, at the discretion of the court. And any collector or deputy collector finding such peddler in the act of offending as to either of the offenses mentioned in this section, may seize the horse or horses, mule or mules, and contents, or pack, bundle, or basket, of any such person; and the collector shall thereupon proceed upon such seizure as provided in section thirty-three hundred and eighty-three.

wagon

Act June 6, 1872, c. 315, § 31, 17 Stat. 252. Act March 1, 1879, c. 125, § 15, 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 provisions beginning with the words "And any collector or deputy collector finding such peddler," as set forth here, by Act March 1, 1879, c. 125, § 15, cited above.

§ 6192. (R. S. § 3385, as amended, by Act June 9, 1880, c. 161, § 1, Act Aug. 8, 1882, c. 468, and Act Jan. 13, 1883, c. 24.) Exportation of manufactured tobacco, etc.

Manufactured tobacco, snuff, and cigars intended for immediate exportation may, after being properly inspected, marked, and branded, be removed from the manufactory in bond without having affixed thereto the stamps indicating the payment of the tax thereon. The removal of such tobacco, snuff, and cigars from the manufactory shall be made under such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. There shall be affixed to each package of to

bacco, snuff, and cigars intended for immediate export, before it is removed from the manufactory, an engraved stamp indicative of such intention. Such stamps shall be provided and furnished to the several collectors as in the case of other stamps, and they shall account for the use of the same. When the manufacturer has made the proper entries, filed the bonds, and otherwise complied with the requirements of law and the regulations as herein provided, the collector shall issue to him a permit for the removal, accurately describing the tobacco, snuff, and cigars, to be shipped, the number and kinds of packages, the number of pounds, the marks and brands, the State and collection district from which the same are shipped, the number of the manufactory and the manufacturer's name, the port from which the said tobacco, snuff, and cigars are to be exported, and the route or routes over which the same are to be sent to the port of shipment. Upon the presentation to the collector of internal revenue of a detailed report from the inspectors of customs, and a certificate of the collector of customs at the port from which the goods are to be exported that the goods removed from the manufactory under bond and described in the permit of the collector of internal revenue have been received by the said collector of customs, and that the said goods were duly laden on board of a foreign-bound vessel, naming the vessel, and that the said merchandise was entered on the outward manifest of said vessel, and that the said vessel and cargo were duly cleared from said port, and on the payment of the tax or deficiency, if any, the bonds, which have been given or shall hereafter be required to be given under the provisions of this section shall be canceled. But when the goods are exported to an adjacent foreign territory, by vessel or otherwise, said bonds shall be canceled upon such proofs of exportation as may be prescribed by the commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

Every person who, with the intent to defraud the revenue laws of the United States, relands or causes to be relanded within the jurisdiction of the United States any manufactured tobacco, snuff, or cigars which have been shipped for exportation under the provisions of this act, without properly entering such tobacco, snuff, or cigars at the custom-house, and paying the proper customs and internal-revenue tax thereon, or who receives such relanded tobacco, snuff, or cigars, and every person who aids or abets in such relanding or receiving such tobacco, snuff or cigars, shall, on conviction, be fined not exceeding five thousand dollars, or imprisoned not more than three years, and all tobacco, snuff, or cigars so relanded shall be forfeited to the United States.

Act July 20, 1868, c. 186, § 73, 15 Stat. 157. Act June 6, 1872, c. 315, § 31, 17 Stat. 254. Act June 9, 1880, c. 161. § 1, 21 Stat. 167. Act Aug. 8, 1882, c. 468, 22 Stat. 372. Act Jan. 13, 1883, c. 24, 22 Stat. 402.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "the route or routes over which the same are to be sent to the port of shipment," in place of the words "and the name of the vessel or line by which they are to be conveyed to the foreign port. The bonds required to be given for the exportation of the tobacco, snuff, and cigars shall be canceled upon the presentation of the proper certificates that said tobacco, snuff, and cigars have been landed at any port without the jurisdiction of the

United States, or upon satisfactory proof that after shipment the same were lost at sea," the provisions beginning with the words "Upon the presentation to the collector of internal revenue of a detailed report," to the end of the section, by Act June 9, 1880, c. 161, § 1, cited above.

It was further amended by inserting, after the words "Such stamps shall be provided and furnished to the several collectors as in the case of other stamps," in place of the words "and be charged to them and accounted for in the same manner; and for the expense attending the providing and affixing thereof, ten cents for each package so stamped shall be paid to the collector on making the entry for such transportation," the words "and they shall account for the use of the same," and by re-enacting the amendment by Act June 9, 1880, c. 161, § 1, cited above, by Act Aug. 8, 1882, c. 468, cited above.

It was further amended by inserting, after the words "required to be given under the provisions of this section shall be cancelled," in the amendment by Act June 9, 1880, c. 161, § 1, cited above, and re-enacted by Act Aug. 8, 1882, c. 468, cited above, the provision beginning with the words "But when the goods are exported," to the end of the sentence, as set forth here, by Act Jan. 13, 1883, c. 24, last cited above.

The amendment made by Act Jan. 13, 1883, c. 24, cited above, was declared to be an amendment to this section as amended by Act June 9, 1880, c. 161, § 1, cited above, though the latter amendment was superseded by Act Aug. 8, 1882, c. 468, cited above.

Provisions authorizing manufacturers of tobacco removing the same for exportation to give transportation bonds were made by Act Feb. 8, 1875, c. 36, § 24, set forth post, § 6193.

Provisions authorizing the exportation of tobacco without payment of the tax under regulations prescribed by the Commissioner of Internal Revenue were made by Act Aug. 4, 1886, c. 896, § 1, post, § 6194.

§ 6193. (Act Feb. 8, 1875, c. 36, § 24.) Exportation of manufactured tobacco, etc.; transportation in bond; export bond. Whenever any manufacturer of tobacco shall desire to withdraw the same from his factory for exportation under existing laws, such manufacturer may, at his option, in lieu of executing an export bond, as now provided by law, give a transportation bond, with sureties satisfactory to the collector of internal revenue, and under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, conditioned for the due delivery thereof on board ship at a port of exportation to be named therein; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported. He shall, after the quantity and description of tobacco have been verified by the inspector, file with the collector of the port an export entry verified by affidavit. He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States. And upon the lading of such tobacco, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the dis

trict from which the said tobacco was withdrawn for exportation, a clearance certificate and a detailed report of the inspector; which report shall show the quantity and description of manufactured tobacco, and the marks thereof. Upon the receipt of the certificate and report, and upon payment of tax on deficiency, if any, the collector. of internal revenue shall cancel the transportation bond. The bonds. required to be given for the landing at a foreign port of such manufactured tobacco shall be canceled upon the presentation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the same was lost at sea without fault or neglect of the owner or exporter thereof. (18 Stat. 312.)

This section was part of an act to amend existing customs and internal revenue laws, etc., cited above.

§ 6194. (Act Aug. 4, 1886, c. 896, § 1.)

tured tobacco, etc.; regulations.

Exportation of manufac

Manufactured tobacco, snuff, and cigars may be removed for export to a foreign country without payment of tax, under such regulations, and the making of such entries, and the filing of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. (24 Stat. 218.)

This was the first section of an act to provide for the inspection of tobacco, cigars, and snuff, and to repeal R. S. § 3151.

Section 2 of the act repealed said R. S. § 3151.

Section 3 of the act provided that the act should take effect on the 1st day of the second calendar month succeeding that on which it was approved. § 6195. (R. S. § 3386, as amended, Act March 1, 1879, c. 125, § 16.) Drawback on exported tobacco, etc.

There shall be an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps affixed thereto before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such regulations as shall be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provided, That no claim for an allowance of drawback shall be entertained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Revenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be