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Peddlers: for

And shall on demand of any officer of internal revenue, produce and exhibit 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.

And whenever any peddler refuses to exhibit his special-tax stamp feiture for refusing and certificate, or either of them, as aforesaid, on demand of any officer to produce specialtax stamp and cer- of internal revenue, said officer may seize the horse or mule, wagon and tificate to officer on contents, or pack, bundle, or basket, of any person so refusing;

demand.

- certificate may

be demanded of, penalty for refusal to produce, &c.

by revenue

Horses, wagons,

packs, &c., of those peddling unlawfully may be seized by collector, &c. R. S., § 3383.

Drawback of tax

And the collector of the district in which the seizure occurs may, on ten day's 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, wagon 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 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."

[R. S., § 3384.] That section thirty-three hundred and eighty-four be amended by adding thereto as follows:

"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, wagon 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" as amended in the previous section.

SEC. 16. That section thirty-three hundred and eighty-six be, and the paid on tobacco, same is hereby, amended by striking out all after the said number, and snuff, and cigars, substituting therefor the following:

when same are ex

ported, &c. Substitute for R. S., § 3386.

1875, Feb. 8, ch. 36, §§ 24, 25.

- how paid.

[R. S., § 3386.] "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:

-not to be paid Provided, That no claim for an allowance of drawback shall be enteruntil certain cer- tained or allowed until a certificate from the collector of customs at the tificate is furnished and bond given. 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 approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Revenue that said tobacco, snuff, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States."

[R. S. § 3387.] That section thirty-three hundred and eighty-seven be, Bond of manufac and the same is hereby, amended by striking out, after the words "shall turer of cigars not be conditioned that", in the second sentence, the words "he shall not to employ only reto be conditioned employ any person to manufacture cigars who has not been duly regis- gistered makers. tered as a cigar-maker."

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

[R. S., § 3389.] "Every collector shall keep a record, in a book provided for that purpose, to be open to the inspection of any person, of the name and residence of every person engaged in the manufacture of cigars in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each manufacturer, an abstract of his inventories and monthly returns.

And he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed."

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

[R. S., § 3392.] "All cigars shall be packed in boxes not before used for that purpose, containing, respectively, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each;

And every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of the number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not less than one hundred dollars nor more than one thousand dollars, and be imprisoned not less than six months nor more than two years:

R. S., § 3387. Record of cigarmakers to be kept by collectors, &c. Substitute for

R. S.. § 3389.

Cigars, how to be packed; penalty for violations, &c. Substitute for

R. S., § 3392.

Provided, That nothing in this section shall be construed as prevent--how may be sold ing the sale of cigars at retail by retail dealers who have paid the at retail. special tax as such from boxes packed, stamped, and branded in the manner prescribed by law:

stamped.

And provided further, That every manufacturer of cigarettes shall put Cigarettes; how up all the cigarettes that he either manufactures or has made for him, to be put up and and sells or removes for consumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe;

And all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house, before they are withdrawn therefrom."

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

[R. S., § 3393.] "Every manufacturer of cigars shall securely affix, by pasting on each box containing cigars manufactured by or for him, a label, on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words:

imported, to pay tax by stamp in addition to impor duty.

Cigars to have label and notice on boxes; penalty for neglect. Substitute for R. S., § 3393.

"NOTICE.-The manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned not to use either this box for cigars again, or the stamp thereon again, 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 penalty on manbox containing cigars made by or for him, or sold or offered for sale by ufacturer who neglects, &c. or for him, and every person who removes any such label, so affixed,

Removal without

from any such box, shall be fined fifty dollars for each box in respect to which such offense is committed."

That section thirty-three hundred and ninety-seven be, and the same boxing, stamping, is hereby, amended by striking out all after the said number, and sub&c., cigars. Substitute for stituting therefor the following: R. S., § 3397.

-forfeiture.

-penalty for same.

[R. S., § 3397.] "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 cach 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.

Penalty for pack- And every person who packs cigars in any box bearing a false or ing in boxes hav- fraudulent or counterfeit stamp, or who affixes to any box containing ing false or fraudulent stamps, re- cigars a stamp in the similitude or likeness of any stamp required to be moving stamps, used by the laws of the United States, whether the same be a customs using removed or internal revenue stamp, or who buys, receives, or has in his possession stamps, &c.

Cigars exported exempt from inter

nal-revenue tax. R. S., § 3393.

lected, &c.

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 de noting 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."

STAMPS.

SEC. 17. That the Revised Statutes be amended as follows, namely: That section thirty-four hundred and twenty-six be amended by striking out all after the said number, and substituting therefor the following:

Redemption of R. S., § 3426.] "The Commissioner of Internal Revenue may, upon reand refund for ceipt of satisfactory evidence of the facts, make allowance for or redeem stamps spoiled, rendered useless, such of the stamps issued under the provisions of this title, or of any inor where tax is ex- ternal revenue act, as may have been spoiled, destroyed, or rendered usecessive in amount, less or unfit for the purpose intended, or for which the owner may have or wrongfully colno use, or which, through mistake, may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected; and such allowance or redemption shall be made either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; But no allowance or redemption shall be made in any case until the

Substitute for
R. S., § 3426.

11 Ct. Cls., 659.
96 U. S., 567.
13 Ct. Cls., 365.

stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be so returned: Provided, That nothing herein shall be held as authorizing redemp- Redemption, &c., tion of, or allowance for, any of the stamps allowance for which is pro- apply to docuof stamps, not to hibited by the provisions of 'An act relative to the redemption of un- mentary stamps, used stamps', approved July twelfth, eighteen hundred and seventy- except, &c. six". 1876, July 12, ch.

181.

"That claims for allowance on account of stamps arising under section no allowance to thirty-four hundred and twenty-six of the Revised Statutes as restricted be made for stamps by "an act relative to the redemption of unused stamps, approved July not presented within three years twelfth eighteen hundred and seventy-six, may be allowed, if presented after purchase. within three years after the purchase of said stamps from the govern- R. S., §§ 3426, ment, or a government agent for the sale of stamps, and not otherwise: 3689.

1876, July 12, ch. 181.

Provided, That no existing claim for the redemption of or allowance -nor for certain for any internal-revenue stamps other than the two-cent documentary stamps after stamps shall be allowed, unless presented within one year from the date March 1, 1881. of the passage of this act:

Provided further, That from and after June thirtieth, eighteen hun- -nor for other dred and seventy-nine, no allowance shall be made, in any manuer, for documentary documentary stamps other than those of the denomination of two cents." stamps after June That section thirty-four hundred and twenty-nine be amended by striking out all after the said number, and substituting therefor the following:

[R. S., § 3429.] "If any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, which shall have been provided, or may hereafter be provided, made, or used in pursuance of the provisions of this chapter, or of any previous provisions of law on the same subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, upon any paper, or shall stamp or mark, or cause or procure to be stamped or marked, any paper, with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed, or any part thereof;

30, 1879.
Penalties for
counterfeiting,
&c., or fraudu-
lently using, &c.,
stamps, dies,
plates, &c.
Substitute for
R. S., § 3429.

Or if any person shall utter, or sell, or expose to sale, any paper, for uttering article, or thing, having thereupon the impression of any such counter counterfeit feited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled;

Or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States;

for using same.

Or if any person shall fraudulently cut, tear, or remove, or cause or for fraudulently procure to be cut, torn, or removed, the impression of any stamp, die, cutting, removplate, or other instrument, which shall have been provided, made, or ing, &c., stamps. used in pursuance of this chapter, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law;

Or if any person shall fraudulently use, join, fix, or place, or cause to — for fraudulently be used, joined, fixed, or placed, to, with, or upon any paper, or any using removed instrument or writing charged or chargeable with any of the taxes stamps. hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law;

Penalty for re- Or if any person shall willfully remove or cause to be removed, alter moving, altering, or cause to be altered, the canceling or defacing marks on any adhesive &c., canceling marks. stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof;

-for having in possession washed or altered stamps.

Prima-facie evi

dence of washing, restoring, &c.

on

Or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any article, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps, and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court.

And the fact that any adhesive stamp so bought, sold, offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing, charged with taxes imposed by law, in violation of the provisions of this section." Export drawback That section thirty-four hundred and forty-one be amended by strikfermented li- ing out all after the said number, and substituting therefor the following: quors, medicines, [R. S., § 3441.] "There shall be an allowance of drawback on fermented liquors and on all articles mentioned in Schedule A, on which any internal tax shall have been paid, except lucifer or friction matches, cigar-lights, and wax-tapers, equal in amount to the tax paid thereon, and no more, when exported, to be paid by the warrant of the Secre tary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated:

perfumery, play

R. S., Sch. A, after § 3437.

Substitute for
R. S., 3441.

-evidence of payment of tax and amount; how furnished.

- form of certificates for.

Commissioner

Provided, That no allowance of drawback shall be made for any such articles exported prior to March thirty-first, eighteen hundred and sixtyeight.

The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by the Commissioner, under the direction of the Secretary of the Treasury.

And the said Secretary may make such regulations with regard to the form of certificates of drawback, and the issuing thereof, as he may deem necessary."

SEC. 18. That section thirty-four hundred and forty-six of the Revised may establish and Statutes of the United States be, and the same is hereby, amended so change form of as to read as follows: stamps, prescribe manner of attach.

ing, protecting, re-
moving, &c.
Substitute for
R. S., § 3446.

[R. S.] "SEC 3446. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relat

16 Opin. Att'y- ing to internal revenue. Gen., 444.

Such stamps shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as he, with the approval of the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, fines, and forfeitures now provided by law relating to internal-revenue stamps shall apply to and have full force and effect in relation to any and all stamps which may or shall be so established by the Commissioner of Internal Revenue":

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