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Marshals may

arrest and take be

any persons operat

SEC. 9. Where any marshal or deputy marshal of the United States within the district for which he shall be appointed shall find any person foro magistrates or persons in the act of operating an illicit distillery, it shall be lawful for such marshal or deputy marshal to arrest such person or persons, ing illicit distillerand take him or them forthwith before some judicial officer named in ies. section one thousand and fourteen of the Revised Statutes, who may re- R. S., § 1014side in the county of arrest or if none, in that nearest to the place of arrest, to be dealt with according to the provisions of sections ten hun dred and fourteen, ten hundred and fifteen, ten hundred and sixteen of the said Revised Statutes.


Condition of dis

SEC. 10. That section one of an act entitled "An act to facilitate the exportation of distilled spirits, and amendatory of the acts in relation tiller's transportathereto", approved June ninth, eighteen hundred and seventy-four, be its withdrawn for tion bond for spiramended by inserting, after the word "therein" in the twelfth line, the export. words "and for the due performance on the part of the exporter or R. S., §§ 3329, owner at the port of export of all the requirements in regard to notice 3330. of export, entry, and the giving of bond hereinafter specified";

1877, March 3, ch. 114, § 5. And at the end of said section add, "and whenever a distiller of spirits in bond shall desire to change the packages in which the same is contained, in order to export them, the Commissioner of Internal Revenue shall be authorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the withdrawal of so much spirits from bond and in new packages as the distiller shall desire to export as aforesaid."

[R. S., § 3340.] That section thirty-three hundred and forty of the Revised Statutes be amended by striking out the words "as aforesaid" in the sixth line.

[R. S., § 3244.] That section thirty-two hundred and forty-four of Revised Statutes, and second division, be amended by adding thereto the following words:

"Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe."


1874, June 9, ch. 259, § 1. 1879, Dec. 20, ch. 1.

Packages in bond for export may be changed.

Penalty on brewers for failure to do acts required by law.

R. S., § 3340.
Drawback of tax

on stills exported.
R. S., § 3244.
1880, May 28, ch.
108, § 18.

R. S., § 2926.

SEC. 11. That all distilled spirits, wines, and malt liquors, imported Imported liquors in pipes, hogsheads, tierces, barrels, casks, or other similar packages, to be placed in shall be first placed in public store or bonded warehouse, and shall not spected, and public stores, inbe removed therefrom until the same shall have been inspected, marked, stamped. and branded by a United States customs gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect.

Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn - forfeited if found from public store or bonded warehouse after the thirtieth day of June, without stamp. eighteen hundred and seventy-nine, purporting to contain imported

liquor, found without having thereon the stamp hereby required, shall

be, with its contents, forfeited to the United States;

And whenever any cask or package of imported distilled spirits of Casks of, when not less than five wine-gallons is filled for shipment, sale, or delivery on filled on premises the premises of any wholesale liquor-dealer, the same shall be stamped of wholesale deal ers, to have special with a special stamp for imported spirits, under such rules and regula- stamp aflixed. tions as the Commissioner of Internal Revenue has prescribed, or may hereafter prescribe, in the case of domestic distilled spirits.

Stamps, &c., on

SEC. 12. That every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors imported packages

to be

liquor is drawn off, stamped as above required, shall, at the time of such emptying, efface, and casks, &c., not obliterate, and destroy the stamp thereon, and also all other marks or to be filled with brands which shall have been placed thereon in accordance with the law domestic liquors. Words stricken or regulations concerning imported liquors; (Rep.) [and no cask or out; see 1880, May other package, such as is herein before mentioned, in which distilled 28, ch. 108, § 12. spirits, wines, or malt liquors have been imported, shall be used to contain domestic distilled spirits, under penalty of the forfeiture of such re-used cask or package and the contents thereof.]

Penalty for not

R. S., § 3324.

Every cask or other package from which the stamp for imported emptying pack- liquors required by this act to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of section thirty-three hundred and twenty-four of the Revised Statutes of the United States, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.

for dealing in or SEC. 13. That if any person shall purchase or sell, with the importedusing empty im- liquor stamp herein required remaining thereon, or any of the marks or ported packages brands which shall have been placed thereon in accordance with the with stamps remaining thereon. laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for -for having, &c., sale; (Rep.) [or shall, for such purpose, manufacture, use, or have in imitation pack- possession any cask or package made in imitation of, or intended to be Words stricken in the similitude of, such imported casks or packages, with any imitaout; see 1880, May tion of such marks or brands thereon,] every such cask or package, with 28, ch. 108, § 13. its contents, if any, shall be forfeited to the United States.


-pecuniary penalty.

Tax on tobacco and snuff to be sixteen cents a pound. R. S., § 3368.

18:5, March 3, ch. 127, § 2.


And every such person who shall violate any of the provisions of this section shall be liable to a penalty of two hundred dollars for every such cask or package so purchased, sold, (Rep.) [manufactured,] used, or had in possession.


SEC. 14. That the Revised Statutes be amended as follows, namely: That on and after the first day of May eighteen hundred and seventynine, there shall be levied and collected upon all snuff manufactured of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use;

And upon 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 fine cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of sixteen cents per pound.

And the sum of fifteen thousand dollars, or so much thereof as may for alteration of be necessary, be, and the same hereby is, appropriated, out of any dies for stamps. money in the Treasury not otherwise appropriated, for the alteration of dies and stamps, and such other expenses as are incident in preparing for the collection of the taxes on tobacco and snuff at the reduced rates provided in this act.

Special tax of $25

to be paid by deal

ers in leaf-tobacco. Substitute for

R. S., § 3244, sub.

[R. S., § 3244.] That the sixth subdivision of section thirty-two hundred and forty-four be amended to read 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 busi- 1880, June 16, ch. ness it is, for himself or on commission, to sell, or offer for sale, or con- 16 Opin. Att'y

sign 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.

Gen., 89.

Special tax:


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 farmers, &c., not pay a special tax as a dealer in leaf-tobacco, for selling tobacco produced they sell at retail, by said farmer or planter, or by said executor, administrator, or guard- &c. ian, 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 sheriffs, trustees, or magistrate, nor trustee, or other fiduciary, legally acting under the and other fiduciary powers vested in him, shall be liable to said special tax as a dealer or der order of court, retail dealer in selling tobacco under such authority. And no purchaser not liable for. 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 To whom dealers a special tax as such, and to manufacturers of tobacco, snuff, or cigars, in leaf-tobacco may 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."

That section thirty-three hundred and fifty-five be amended by striking out all after the said number, and substituting therefor the following:

R. S., § 3355.] Every person, before commencing, or, if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a statement in duplicate, subscribed under oath, setting forth

The place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting-machines, presses, snuff-mills, hand-mills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufactured;

And when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered;

And he shall give a bond, to be approved by the collector of the district, in the sum of not less than two thousand nor more than twenty thousand dollars, to be fixed by the collector of the district, according to the quantum of business proposed to be done by the manufacturer, with right of appeal by the manufacturer to the Commissioner of Internal Revenue in respect to the amount of said bond, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he shall render truly and completely all the returns, statements, and in


Manufacturers of

tobacco or snuff to

furnish statement
to collector before

commencing busi-
ness, &c.
Substitute for
R. S., § 3355.


to give bond.

Additional sureties may be required of.

ventories prescribed by law or regulations; that whenever he adds to the number of cutting-machines, presses, snuff-mills, hand-mills, or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any manufactured tobacco or snuff which has not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of tobacco or snuff.

Additional sureties may be required by the collector from time to


Manufacturers of "And every manufacturer shall obtain a certificate from the collector tobacco or snuff to of the district, who is hereby directed to issue the same, setting forth obtain certificates the kind and number of machines, presses, snuff mills, hand mills, or of collector, and post the same. other mills and machines as aforesaid; which certificate shall be posted in a conspicuous place within the manufactory. -penalty on, for neglect.

- for manufactur


And every tobacco-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined not less than one hundred dollars nor more than five hundred dollars.

And every person who manufactures tobacco or snuff of any descriping without giving tion without first giving bond, as herein required, shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one nor more than five years."

Dealers in leaf

tobacco to keep

certain books. Substitute for R. S., § 3360. 16 Blatch., 14.

-penalty on, for neglect, &c.

Packages of tobacco and cigars.

R. S., § 3362.

of tobacco; how put up.

That section thirty-three hundred and sixty be, and the same is hereby, amended by striking out all of said section, and by inserting in lieu of the words stricken out, the following words:

[R. S.] "SEC. 3360. 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 impris oned not more than one year."

That section thirty-three hundred and sixty-two be, and the same is hereby, amended by striking out all after said number, and substituting therefor the following:

[R. S., § 3362.] "All manufactured tobacco shall be put up and pre16 Opin. Att'y- pared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner:

Gen., 89.

- of snuff.

of fine-cut tobacco, &c.

"All snuff, in packages containing one-half, one, two, three, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds;

"All fine-cut chewing-tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one, two, three, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the

option of the manufacturer, be put up in wooden packages containing

ten, twenty, forty, and sixty pounds each;


"All smoking-tobacco and all cut and granulated tobacco other than Packages of fine-cut chewing, all shorts, the refuse of fine cut chewing, which has smoking-tobacco, passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing two, three, four, eight, and sixteen ounces each;

"All cavendish, plug, and twist tobacco, in wooden packages not ex-of cavendish, ceeding two hundred pounds net weight. plug, and twist tobacco. "And every such wooden package shall have printed or marked wooden packthereon the manufacturer's name and place of manufacture, the regis. ages to be marked. tered 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:

not to apply to tobacco and snuff for exportation.

in between

And provided further. That fine-cut shorts, the refuse of fine-cut Fine-cut shorts, chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of &c., may be sold tobacco, may be sold in bulk as material, and without the payment of manufacturers and tax, by one manufacturer directly to another manufacturer, or for ex- for export without port, under such restrictious, rules, and regulations as the Commissioner payment of tax. 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."

That section thirty-three hundred and seventy-one be amended by Assessment of striking out all after the said number and substituting therefor the fol- tax on tobacco, lowing:

[R. S., § 3371.] "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:

snuff, and cigars
removed without

use of stamps.
Substitute for
R. S., § 3371.
3 Hughes, 227.

Provided, however, That no such assessment shall be made until and previous notice after notice to the manufacturer of the alleged sale and removal to show to show cause to be given. 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."

[R. S., § 3377.] That section thirty-three hundred and seventy-seven be, and the same is hereby, amended by adding thereto the following words:

Imported scraps, cuttings, &c., of tobacco may be transferred to fac

tory without pay

"Provided, That scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been ment of internalpaid thereon, be withdrawn in bulk without the payment of the inter- revenue tax. R. S., § 3377. nal-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." SEC. 15. That section thirty-three hundred and eighty-three of the Revised Statutes be amended by striking out all after the said number and substituting therefor the following:

[R. S., § 3383.] "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, the class of his special-tax stamp, and the fact of his having filed the required bond;

Peddlers of to

bacco to obtain
collector, &c.
Substitute for
R S., § 3383.

certificate from

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