nor to remove the contents of this box without destroying said stamp, under the penalties provided by law in such cases.

Every manufacturer of cigars who neglects to affix such label to any box containing cigars 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 box, shall be fined fifty dollars for each box in respect to which such offense is committed.

Act July 20, 1868, c. 186, § 88, 15 Stat. 162. Act April 10, 1869, c. 18, § 1, 16 Stat. 43. Act March 1, 1879, c. 125, § 16, 20 Stat. 348.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "a label, on which shall be printed," in place of the words "together with the proprietor's or manufacturer's name, the number of the manufactory," the words "besides the number of the manufactory," as set forth here, by Act March 1, 1879, c. 125, § 16, cited above.

§ 6204. (R. S. § 3394, as amended, Act March 3, 1875, c. 127, § 2, Act July 24, 1897, c. 11, § 10, Act July 1, 1902, c. 1371, § 2, and Act Aug. 5, 1909, c. 6, § 33.) Tax on cigars and cigarettes. Upon cigars and cigarettes which shall be manufactured and sold, or removed for consumption or sale, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof: On cigars of all descriptions made of tobacco or any substitute therefor and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, seventy-five cents per thousand; on cigarettes, made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, three dollars and sixty cents per thousand; on cigarettes, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar and twenty-five cents per thousand: Provided, That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars; and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes.

And the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall provide dies and stamps for cigars weighing not more than three pounds per thousand; and for cigarettes at the rates of tax imposed by this section: Provided, That such stamps shall be in denominations of five, eight, ten, fifteen, twenty, fifty, and one hundred; and the laws and regulations governing the packing and removal for sale of cigarettes, and the affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three pounds per thousand.

No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law, shall be permitted to have packed in, or attached to, or connected with, them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the provisions of this paragraph shall subject the offender to the penalties

and punishments provided by section thirty-four hundred and fifty-six of the Revised Statutes.

Act July 20, 1868, c. 186, § 81, 15 Stat. 160. Act March 3, 1875, c. 127, § 2, 18 Stat. 339. Act July 24, 1897, c. 11, § 10, 30 Stat. 206. Act July 1, 1902, c. 1371, § 2, 32 Stat. 715. Act Aug. 5, 1909, c. 6, § 33, 36 Stat.

110.

This section, as enacted in the Revised Statutes, was amended by changing the tax on cigars from $6 per thousand to $5 per thousand, by changing the tax on cigarettes weighing not more than three pounds per thousand from $1.75 to $1.50 per thousand, and on cigarettes weighing more from $6 to $5 per thousand, by Act March 3, 1875, c. 127, § 2, cited above.

It was further amended by changing the rates of the tax and by adding provisions as to what shall be classified as cigars and cigarettes, and for stamps, dies, and contents of packages, by Act July 24, 1897, c. 11, § 10, also cited above, which superseded changes in the tax made by Act March 3, 1883, c. 121, § 4, 22 Stat. 489.

It was further amended by substituting for the last paragraph, prescribing the contents of packages, the provision "No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law," etc., by Act July 1, 1902, c. 1371, § 2, also cited above.

It was further amended by fixing the tax on cigars and cigarettes, by modifying the provision as to dies and stamps, and by incorporating the amendment of the last paragraph by Act July 1, 1902, c. 1371, § 2, cited above, making the section read as set forth here, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 33, last cited above.

The tax on cigars and cigarettes was changed by the War Revenue Act of June 13, 1898, c. 448, § 3, 30 Stat. 449, and its amendments, Act March 2, 1901, c. 806, § 3, 31 Stat. 939, and Act April 12, 1902, c. 500, § 3, 32 Stat. 96, the provisions of which were superseded by Act Aug. 5, 1909, c. 6, 33, cited above.

R. S. § 3456, mentioned in this section, is set forth post, § 6358.

Cigars manufactured in whole of tobacco imported from any one country, made and manufactured in bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported, and the payment of the internal revenue tax on such cigars, by a proviso annexed to the provisions for bonded warehouses made by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, M, ante, § 5672.

§ 6205. (R. S. § 3395.) Stamps, how prepared, furnished, and accounted for.

The Commissioner of Internal Revenue shall cause to be prepared, for payment of the tax upon cigars, suitable stamps denoting the tax thereon. Such stamps shall be furnished to collectors requiring them, and collectors shall, if there be any cigar-manufacturers within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to the cigar-manufacturers who have given bonds and paid the special tax, as required by law, in their districts, respectively, and to importers of cigars, who are required to affix the same to imported cigars in the custody of customs officers, and to persons required by law to affix the same to cigars on hand after the first day of April, eighteen hundred and sixty-nine. Every collector shall keep an account of the number, amount, and denominate values of the stamps sold by him to each cigar-manufacturer, and to other persons above described.

Act July 20, 1868, c. 186, § 87, 15 Stat. 162.

§ 6206. (R. S. § 3396.) Inspection of cigars, etc.

The Commissioner of Internal Revenue may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the collection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax.

Act July 20, 1868, c. 186, § 81, 15 Stat. 160.

§ 6207. (R. S. § 3397, as amended, Act March 1, 1879, c. 125, § 16.) Removal without properly boxing, stamping, or branding; using false stamps, etc.; cigars for export.

Whenever any cigars are removed from any manufactory, or place where cigars are made, without being packed in boxes as required by the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, indenting, burning, or impressing into each box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and the State, or without properly affixing thereon and canceling the stamp denoting the tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp. required to be used by the laws of the United States, whether the same be a customs or internal-revenue stamp, or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or permits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provided, That cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, shall be exempt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three of the Revised Statutes, requiring a label to be affixed to each box.

Act July 20, 1868, c. 186, § 89, 15 Stat. 162. Act June 6, 1872, c. 315, § 31, 17 Stat. 255. Act March 1, 1879, c. 125, § 16, 20 Stat. 348. This section, as enacted in the Revised Statutes, was amended by inserting, after the words "stamp thereon denoting the tax," in place of the words "or without burning into each box with a branding iron," the words "or without stamping, indenting, burning, or impressing into each box, in a legible and

COMP.ST.'13-175

(2785)

durable manner," and by inserting, after the words "of the cigars contained therein," in place of the words "the name of the manufacturer," the words "the number of the manufactory," 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, § 16, last cited above.

§ 6208. (R. S. § 3398.) Absence of stamp evidence of non-pay

ment of tax.

The absence of the proper revenue-stamp on any box of cigars sold, or offered for sale, or kept for sale, 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 cigars shall be forfeited to the United States.

Act July 20, 1868, c. 186, § 90, 15 Stat. 163.

§ 6209. (R. S. § 3399.) Cigars manufactured on shares, commission, or contract; how stamped; fraud.

Whenever cigars of any description are manufactured, in whole or in part, upon commission or shares, or the material is furnished by one party and manufactured by another, or the material is furnished or sold by one party with an understanding or agreement with another that the cigars are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and cigars shall be forfeited to the United States; and every person engaged in such fraud or collusion shall 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, § 91, 15 Stat. 163.

§ 6210. (R. S. § 3400.) Forfeiture of property for selling, etc., contrary to law, using false stamps, etc.

Every manufacturer of cigars who removes or sells any cigars [without payment of the special tax] as a cigar-manufacturer, or without having given bond as such, or without the proper stamps denoting the tax thereon; or who makes false or fraudulent entries of the manufacture or sale of any cigars; or makes false or fraudulent entries of the purchase or sale of leaf-tobacco, tobacco-stems, or other material used in the manufacture of cigars; or who affixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containing any cigars, shall, in addition to the penalties elsewhere provided in this Title for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of

ground on which such building or factory is located, and all appurtenances thereunto belonging.

Act July 20, 1868, c. 186, § 92, 15 Stat. 163.

The words of this section, "without payment of the special tax," inclosed in brackets, were superseded by the abolition of the special tax by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, § 6177.

(R. S. § 3401. Temporary.)

This section imposed a penalty for falsely representing cigars to have been made prior to July 20, 1868. It is omitted, as temporary merely.

§ 6211. (R. S. § 3402.) Imported cigars to pay tax; stamps, when and by whom affixed.

All cigars imported from foreign countries shall pay, in addition to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the 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.

Act July 20, 1868, c. 168, § 93, 15 Stat. 163.

The importation of cigars was regulated by R. S. § 2804, ante, § 5500.

§ 6212. (R. S. § 3403.) Selling imported cigars not packed as required by law.

Every person who sells or offers for sale any imported cigars, or cigars purporting or claimed to have been imported, not put up in packages and stamped as provided by this chapter, shall be fined not less than five hundred 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, § 94, 15 Stat. 164.

A provision of this section, preceding that set forth here, that all cigars of every description, on hand after April 1, 1869, should be taken to have been either manufactured or imported after the passage of the internal revenue act of July 20, 1868, and should be stamped accordingly, is omitted as temporary merely, and executed.