Page:United States Statutes at Large Volume 14.djvu/155

he or they shall forfeit the sum ofPenalty for neglect, &c. to keep books, &c. five hundred dollars, to be recovered with costs of suit. And it shall be the duty of any manufacturer or vender of tinfoil, or other material usedVenders, &c. of tinfoil, &c. to state amount of sales thereof to certain persons. in manufacturing tobacco, snuff, or cigars, on demand of an officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity and amount of tinfoil or other materials sold or delivered to any person or persons named in such demand; andProceedings if such statement is not made, or is believed to be fraudulent. in case of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or fraudulent, the assessor of the district may cause an examination of persons, books, and papers to be made in the same manner as provided in the fourteenth section of this act. AndGeneral provisions of law to apply hereto. all the provisions of law relating to manufacturers generally, so far as applicable and not inconsistent herewith, shall be held to apply to the manufacture of tobacco, snuff, and cigars: Provided, That the taxPost, p. 474. imposed upon the manufacturer of tobacco, snuff, and cigars, shall be held toWhen tax on tobacco, &c. accrues. accrue upon the sale or removal from the place of manufacture, unless removed to a bonded warehouse: Provided further, That manufactured tobacco,Transfer of tobacco, &c. may be made to bonded warehouse without payment of tax, upon giving bonds, &c.; snuff, or cigars, whether of domestic manufacture or imported, may be transferred, without payment of the tax, to a bonded warehouse established in conformity with law and treasury regulations, under such rules and regulations and upon the execution of such transportation bonds or other security as may be prescribed by the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, said bonds or other security to be taken by the collector of the district from whichand from one bonded warehouse to another, or for export. such removal is made; and may be transported from such a warehouse to any other bonded warehouse established as aforesaid, and may be withdrawn from bonded warehouse for consumption on payment of the tax,Regulations for removal of distilled spirits to apply to tobacco, &c. so far as applicable. or removed for export to a foreign country without payment of tax, in conformity with the provisions of law relating to the removal of distilled spirits, all the rules, regulations, and conditions of which, so far as applicable, shall apply to tobacco, snuff, or cigars in bonded warehouse. And noNo drawback. drawback shall in any case be allowed upon any manufactured tobacco, snuff, or cigars.

Section 91.

That section ninety-one be amended by striking out all after the enacting clause, and inserting in lieuTobacco, snuff, and cigars to be inspected. thereof the following: That all manufactured tobacco, snuff, or cigars, shall, before the same is used or removed for consumption, be inspected by an inspector appointed under the provisions of law, who shall mark orPackage to be marked or stamped, and how. affix a stamp upon the box or other package containing such tobacco, snuff, or cigars, in a manner to be prescribed by the commissioner of internal revenue, denoting the kind, quantity, or number contained in each package, with the date of inspection and the name of the inspector, and the collection district. TheFees of inspector. fees of such inspector shall in all cases be paid by the owner of the manufactured tobacco, snuff, or cigars, so inspected. AndPenalty for fraudulently making or changing marks any person who shall affix upon any box or other package containing such tobacco, snuff, or cigars, any mark or stamp which shall be false or fraudulent in any of the particulars before recited in this section, or shall, with intent to defraud the United States, or to cause the same to be defrauded, change in any manner such stamp or mark, or such box or package so marked or stamped, shall be liable to a fine of not less than fifty dollars, or to imprisonment, not exceeding two years, for every such offence. AndCigars to be how packed. all cigars manufactured after the passage of this act shall be packed in boxes or paper packages. And any manufacturedTobacco, snuff or cigars, passing out of hands of manufacturers, &c. without inspection marks, except, &c., to be forfeited, &c. tobacco, snuff, and cigars, whether of domestic manufacture or imported, which shall be sold or pass out of the hands of the manufacturer or importer, except into a bonded warehouse, without the inspection marks or stamps affixed, unless otherwise provided, shall be forfeited, and may be seized wherever found, and shall be sold, and the proceeds of such sale shall be distributed between the United States and the informer, if there be any, as provided by law. The commissioner of internal revenue shall keep an account of all