All spirits to be included in same return Penalty for neglecting or such return; All distilled spirits owned or held by any person, as aforesaid, shall be included in the same return, and the gauging shall be continuous until all and gauged con- the spirits owned or held by such person are gauged and stamped, as aforetinuously; said, and a report thereof in duplicate shall immediately be made by the gauger to the collector and assessor of the district showing the number of packages, contents, and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the combut not in any missioner of internal revenue. No such spirits shall be gauged or cistern, &c. stamped in any cistern or other stationary vessel. Any person owning, or having in possession, such spirits and refusing or neglecting to make such refusing to make return shall forfeit the same; and all distilled spirits found, after thirty days from the time this act takes effect, in any cask or package containing more than five gallons, without having thereon each mark and stamp required therefor by this act, shall be forfeited to the United States. Any person who shall gauge, mark or stamp any cask or package of distilled spirits under the provisions of this section, or who shall cause or procure the same to be done, knowing that the same were manufactured or removed from warehouse subsequent to the taking effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. All stamps required by this section shall be prepared; issued, and affixed upon casks and packages and cancelled in the same manner as provided for other stamps for distilled spirits in this act, and shall be charged at the rate of twenty-five cents for each stamp. for gauging, marking, &c. Stamps, how prepared, affixed, and cancelled. Distilled spirits forfeited, &c. to be sold subject to tax; tax-paid stamps to be obliterated. Special taxes upon distillers. Monthly returns. Who to be regarded as distillers. SEC. 58. And be it further enacted, That all distilled spirits forfeited to the United States sold by order of court or under process of distraint shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits condemned before the passage of this act, and in the possession of the United States, shall be sold as herein provided. And if any tax-paid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture and before such sale. SEC. 59. And be it further enacted, That the following special taxes shall be, and are hereby, imposed, that is to say: Distillers producing one hundred barrels, or less, of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay four hundred dollars; and if producing more than one hundred barrels, shall pay in addition four dollars for each such barrel produced in excess of one hundred barrels. And monthly returns of the number of barrels of spirits, as before described, distilled by him, shall be made by each distiller in the same manner as monthly returns of sales are made. Every person who produces distilled spirits, or who brews or makes mash, wort, or wash fit for distillation or for the production of spirits, or who by any process of vaporization separates alcoholic spirit from any fermented substance, or who making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller: Provided, That a like tax of four dollars on each barrel, counting forty gallons of proof spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in any bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the sixty-second No tax on cer- [fifty-sixth] section of this act: Provided, That no tax shall be imposed used bydruggists for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes. Tax on distilled spirits in bonded warehouse when this act takes effect. tain stills, &c. and chemists. Special tax upon rectifiers. See Vol. xvi. p. 42. Rectifiers of distilled spirits, rectifying, purifying, or refining two hundred barrels or less of distilled spirits, counting forty gallons of proof Rectifiers to returns. spirits to the barrel, within the year, shall each pay two hundred dollars, and shall pay fifty cents for each such barrel produced in excess of two hundred barrels. And monthly returns of the quantity and proof of all the spirits purchased and of the number of barrels of spirits, as before de- make monthly scribed, rectified, purified, or refined by him, shall be made by each rectifier in the same manner as monthly returns of sales are made. Every Who to be reperson who rectifies, purifies, or refines distilled spirits or wines by any garded as rectiprocess, and every wholesale or retail liquor dealer or compounder of liquors who has in his possession any still or leach-tub, or who shall keep See Vol. xvi. any other apparatus for the purpose of refining in any manner distilled P. 42. spirits, shall be regarded as a rectifier. fiers. as such; See Vol. xvi. p. 42. upon retail dealers, and who See Vol. xvi. p. 42. See Vol. xvi. p. 42. Compounders of liquors shall each pay twenty-five dollars. Every Special tax person who, without rectifying, purifying, or refining distilled spirits, shall, upon compounders of by mixing such spirits, wine, or other liquor with any materials, manufacliquors, and ture any spurious, imitation, or compound liquors, for sale under the name who regarded of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a compounder of liquors. Retail dealers in liquors shall pay twenty-five dollars. Every person who shall sell or offer for sale foreign or domestic spirits, wine, ale, beer, regarded as or other malt liquors, and whose annual sales, including all sales of other such; merchandise, do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer in liquors. Wholesale liquor dealers, whose annual sales do not exceed twenty-five upon wholethousand dollars, shall pay one hundred dollars; and if exceeding twenty-ers, and who resale liquor dealfive thousand dollars, shall each pay in addition ten dollars for every one garded as such. thousand dollars of sales of such spirits, wines, or liquors in excess of twenty-five thousand dollars, and on other sales shall pay as wholesale dealers; and such excess shall be asse[sse]d and paid in the same manner as required of wholesale dealers. Every person who sells or offers for sale distilled spirits, wines, or malt liquors, whose annual sales shall exceed twenty-five thousand dollars, shall be regarded as a wholesale liquor dealer. But no distiller or brewer, who has paid his special tax as such, and who sells only distilled spirits or malt liquors of his own production, at the brewers not replace of manufacture, in the original casks or packages in which they are quired to pay placed for the purpose of affixing the tax stamps, shall be required to pay the special tax of a wholesale dealer. But the payment of any special tax imposed by this act shall not be held or construed to exempt any person carrying on any trade, business, or profession from any penalty or punishment therefor provided by the laws of any State; nor to authorize the commencement or continuance of any such trade, business, or profes- authorize a sion, contrary to the laws of any State, or in places prohibited by muni- hibited by State cipal law; nor shall the payment of any such tax be held or construed to laws, nor preprohibit or prevent any State from placing a duty or tax on the same from imposing trade, business, or profession for State or other purposes. Certain dis tillers and tax of wholesale tor." Payment of special tax not to exempt from penalty under State laws, nor trade, &c. pro vent a State an additional Manufacturers of stills shall each pay fifty dollars, and twenty dollars tax. Special tax for each still or worm for distilling made by him. Any person who manu- on manufacturfactures any still or worm to be used in distilling shall be deemed a manu- ers of stills, and facturer of stills. TOBACCO, SNUFF, and CIGARS. who deemed such. Special tax on dealers in leaf tobacco. as dealers in Dealers in leaf tobacco, whose annual sales do not exceed ten thousand dollars, shall each pay twenty-five dollars; and if their annual sales exceed ten thousand dollars, shall pay in addition two dollars for every thousand dollars in excess of ten thousand dollars. Every person shall be regarded as a dealer in leaf tobacco whose business it is for himself, or on commission, to sell or offer for sale leaf tobacco. And payment of a special tax as wholesale dealer, tobacconist, manufacturer of cigars, or manufacturer of tobacco, shall not exempt any person dealing in leaf tobacco from the exempt. payment of the special tax therefor hereby required. But no farmer or Who regarded leaf tobacco. Payment of certain other taxes not to Farmers or planters not to pay. Dealers in tobacco, and who regarded as such. Payment of certain other tax, not to exeinpt. Manufacturers of tobacco, and who regarded as such. Not to pay special tax as dealers for selling, &c. Manufacturers of cigars, and who so re garded. Special tax planter shall be required to pay a special tax as a dealer in leaf tobacco for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land. Dealers in tobacco, whose annual sales exceed one hundred dollars and do not exceed one thousand dollars, shall each pay five dollars; and when their annual sales exceed one thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of one thousand dollars. Every person whose business it is to sell or offer for sale manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco. And any retail dealer, liquor dealer, or keeper of a hotel, inn, tavern, or eatinghouse, who sells tobacco, snuff, or cigars, shall pay, in addition to his special tax, the special tax as a dealer in tobacco. Manufacturers of tobacco shall each pay ten dollars; and in addition thereto, where the amount of the penal sum of the bond of such manufacturer, required by this act to be given, shall exceed the sum of five thousand dollars, two dollars for each thousand dollars in excess of five thousand dollars of such peral sum. Every person whose business it is to manufacture tobacco or snuff for himself, or who shall employ others to manufacture tobacco or snuff, whether such manufacture shall be by cutting, pressing, grinding, crushing, or rubbing of any leaf or raw tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco, resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco. But no manufacturer of tobacco shall be required to pay the special tax as a dealer in tobacco for selling the products of his own manufacture. Manufacturers of cigars, whose annual sales shall not exceed five thousand dollars, shall each pay ten dollars, and when their annual sales exceed five thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of five thousand dollars. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. No special tax receipt shall be issued to any receipt not to be manufacturer of cigars until he shall have given the bond required by issued until, &c. law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished Cigar-makers by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, without previous demand, with the assistant assessor of the division in which such cigar-maker shall be employed; and any manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall, on conviction, be fined five dollars for each day that such cigar-maker so offending by neglect or refusal to register shall be employed by him. to have names and residences registered. Penalty. Amounts, &c. of annual or SEC. 60. And be it further enacted, That in every case where it becomes necessary to ascertain the amount of annual or monthly sales made how ascertained by any person on whom a special tax is imposed by this act, or to ascer monthly sales, and returned. tain the excess of such sales above a given amount, such amounts and excesses shall be ascertained and returned under such regulations and in such form as shall be prescribed by the commissioner of internal revenue; If tax is inand in any case where the amount of the tax has been increased by this creased, persons, except, &c. to be act above the amount before paid by any person in that behalf, such peragain assessed; son, except retail dealers, shall be again assessed and pay the amount of such increase from the taking effect of this act; and in any case where the amount of sales or receipts has been understated or under-estimated by any person, such person shall be again assessed for such deficiency, and shall be required to pay the same with any penalty or penalties that may by law have accrued or be chargeable thereon. if amount of sales or receipts is understated. SEC. 61. And be it further enacted, That upon tobacco and snuff which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes: On snuff, manufactured of tobacco or any substitute for tobacco, ground, Tax on snuff; dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. On all chewing tobacco, fine cut, plug, or twist; on all tobacco twisted by hand, or reduced from leaf into a condition to be consumed, or otherwise prepared, without the use of any machine or instrument, and without being pressed or sweetened; and on all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of thirty-two cents per pound. chewing to bacco, &c.; On all smoking tobacco exclusively of stems, or of leaf, with all the smoking tostems in aud so sold, the leaf not having been previously stripped, butted, bacco, &c.; or rolled, and from which no part of the stems have been separated by sifting, stripping, dressing, or in any other manner, either before, during, or after the process of manufacturing; on all fine-cut shorts, the refuse of fine-cut chewing tobacco which has passed through a riddle of thirty-six meshes to the square inch by process of sifting; and on all refuse scraps and sweepings of tobacco, a tax of sixteen cents per pound. refuse scraps and sweepings. Manufactured be put up and SEC. 62. And be it further enacted, That from and after the passage of this act all manufactured tobacco shall be put up and prepared by the tobacco, how to manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner: All snuff in packages containing one, two, four, six, eight, and sixteen ounces, or in bladders containing not exceeding ten pounds each; or 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 half, one, two, 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, all fine-cut shorts which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps and sweepings of tobacco, in packages containing two, four, eight, and sixteen ounces each. All cavendish, plug, and twist tobacco in wooden packages not exceeding two hundred pounds net weight. And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture or the proprietor's name and his trade mark and the registered 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. prepared for sale; snuff in pack ages or jars; fine-cut chewing tobacco; smoking tobacco; cavendish, plug, and twist tobacco. Wooden packages, to be how marked. Proviso. Manufactu or snuff to make sessor; SEC. 63. And be it further enacted, That every person before commencing, or, if already commenced, before continuing the manufacture of rers of tobacco tobacco or snuff, shall, in addition to a compliance with all other provisions a statement in of law, furnish, without previous demand therefor, to the assessor or duplicate to asassistant assessor of the district where the manufacture is to be carried on, a statement, in duplicate, subscribed under oath or affirmation, accurately statement to setting forth the place, and if in a city, the street and number of the street, be under oath, where the manufacture is to be carried on; the number of cutting ma- what. and contain chines, presses, snuff mills, hand mills, or other machines; the name, kind, and quality of the article manufactured, or proposed to be manufactured; and, if the same shall be manufactured for, or to be sold and delivered to, any other person, as agent, or under a special contract, the name and residence and business or occupation of the person for whom the said article of tobacco, &c. chines or presses, &c.; bond. for Manufacturers is to be manufactured, or to whom it is to be delivered; and shall give a to give bond and bond in conformity with the provisions of this act, to be approved by the in what sums for collector of the district, in the sum of two thousand dollars, with an addidifferent mation to said sum of three thousand dollars for each cutting machine kept use, of one thousand dollars for each screw-press kept for use in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuff mill kept for use, and of one thousand dollars for each hand mill, or other mill or machine, conditions of kept for the grinding, cutting, or crushing of tobacco; that he will not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he will render truly and correctly all the returns, statements, and inventories prescribed by law or regulations; that whenever he shall add to the number of cutting machines, presses, snuff mills, hand mills, or other mills or machines as aforesaid, he will immediately give notice thereof to the collector of the district; that he will 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 will 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 will comply with all the requirePenal sum of ments of law relating to the manufacture of tobacco or snuff. And the sum bond may be in- of the said bond may be increased from time to time, and additional sureties required by the collector, under the instructions of the commissioner of internal revenue. And every manufacturer shall obtain a certificate from Certificate for the collector of the district, who is hereby authorized and directed to issue been given to be the same, setting forth the kind and number of machines, presses, snuff posted, &c. mills, hand mills, or other mills and machines, as aforesaid, for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory. And any tobacco manufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars. And any 'person manufacturing tobacco or snuff of any description without first giving bond as herein required, shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned for not less than one year nor more than five years. And the working or preparation of any leaf tobacco, or tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be deemed manufacturing. creased and ad ditional sureties required. what bond has Penalty for not obtaining and posting such certificate; for manufacturing without first giving bond. What to be deemed manufacturing. Manufacturers of tobacco and snuff to place sign on building, &c. Penalty. Assistant asjessor to keep record of manufacturers of to bacco or snuff in his division, &c. Assessors to keep such rec ords for their district, &c. SEC. 64. And be it further enacted, That within thirty days after the of this act every manufacturer of tobacco and snuff shall place passage and keep on the side or end of the building within which his business is carried on, so that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil colors or gilded, giving his full name and business. Any person neglecting to comply with the requirements of this section shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars. SEC. 65. And be it further enacted, That it shall be the duty of every assistant assessor to keep a record, in a book or books to be provided for the purpose, to be open to the inspection of any person, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his division, the place where such manufacture is carried on, and the number of the manufactory; and the assistant assessor shall enter in said record, under the name of each manufacturer, a copy of every inventory required by this act to be made by such manufacturer, and an abstract of his monthly returns; and each assessor shall keep a similar record for the district, and shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed. |
