CONGRESS. (THE TARIFF MEASURE.) 



229 



leaf tobacco, and the keeping of books, and the regis- 

 tration and report of their sales of leaf tobacco, or 

 imposing any tax on account of such sales, are hereby 

 repealed : Provided, however, That it shall be the duty 

 of every farmer or planter producing and selling leaf 

 tobacco, on demand of any internal-revenue oflicer, or 

 other authorized agent of the Treasury Department, to 

 furnish said oflicer or agent a true and complete state- 

 ment verified by oath, of all his sales of leaf tobacco, 

 the number of hogsheads, cases, or pounds, with the 

 name and residence, in each instance ; of the person to 

 whom sold, and the place to which it is shipped. And 

 every farmer or planter who willfully refuses to fur- 

 nish such information, or who knowingly makes false 

 statements as to any of the facts aforesaid, shall be 

 guilty of a misdemeanor, and shall be liable to a pen- 

 alty not exceeding five hundred dollars. 



SEC. 28. That section thirty-three hundred and 

 eighty-one of the Revised Statutes be, and the same 

 isliereby, amended by striking out all after the said 

 number and substituting therefor the following : 



" Every peddler of tobacco, before commencing, or, 

 if he has already commenced, before continuing to 

 peddle tobacco, shall furnish to the collector of his 

 district a statement accurately setting forth the place 

 of his residence, and, if in a city, the street and num- 

 ber of the street where he resides, the State or States 

 through which he proposes to travel ; also whether 

 he proposes to sell his own manufactures or the manu- 

 factures of others, and, if he sells for other parties, 

 the person for whom he sells. He shall also give a 

 bond in the sum of five hundred dollars, to^be ap- 

 proved by the collector of the district, conditioned 

 that he shall not engage in any attempt, by himself, 

 or by collusion with others, to defraud the Govern- 

 ment of any tax on tobacco^ snuif, or cigars ; that he 

 shall neither sell nor offer for sale any tobacco, snuff, 

 or cigars, except in original and full packages, as the 

 law requires the same to be put up and prepared by 

 the manufacturer for sale, or for removal for sale or 

 consumption, and except such packages of tobacco, 

 snuff, and cigars, as bear the manufacturer's label, 

 or caution notice, and his legal marks and brands, and 

 genuine internal-revenue stamps which have never 

 before been used." 



SEC. 29. That section thirty-three hundred and 

 eighty-three, Revised Statutes, as amended by sec- 

 tion fifteen or the act of March first, eighteen hundred 

 and seventy-nine, be, and the same is hereby, amend- 

 ed by striking out all of said section and by substi- 

 tuting in lieu thereof the following : 



"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, and the 

 fact of his having filed the required bond ; and shall 

 on demand of any officer of internal revenue produce 

 and exhibit his certificate. And whenever any ped- 

 dler refuses to exhibit his certificate, as aforesaid, on 

 demand of any officer of internal revenue, said officer 

 may seize the horse or mule, wagon, and contents, or 

 pack, bundle, or basket, of any person so refusing ; 

 and the collector of the district in which the seizure 

 occurs may, on ten days' 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, 

 wagons, 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 pro- 

 visions of the internal-revenue laws relating to for- 

 feitures. Any internal-revenue agent may demand 

 production of and inspect the collector's certificate for 

 peddlers, and refusal or failure to produce the same, 

 when so demanded, shall subject the party guilty 

 thereof to a fine of not more than five hundred dol- 

 lars and to imprisonment for not more than twelve 

 months." 



^SEC. 30. That on and after the first day of January, 

 eighteen hundred and ninety-one, the internal taxes 



on smoking and manufactured tobacco shall be six 

 cents per pound, and on snuff six cents per pound. 



SEC. 31. That section thirty - three hundred and 

 sixty-three of the Revised Statutes, be, and hereby is, 

 amended by striking out all after said number and 

 substituting the following : 



"No manufactured tobacco shall be sold or offered 

 for sale unless put up in packages and stamped as pre- 

 scribed in this chapter, except at retail by retail deal- 

 ers from packages authorized by section thirty-three 

 hundred and sixty-two of the Revised Statutes ; and 

 every person who sells or offers for sale any snuff' or 

 any kind of manufactured tobacco not so put up in 

 packages and stamped shall be fined not less than five 

 hundred dollars nor more than five thousand dollars, 

 and imprisoned not less than six months nor more 

 than two years." 



SEC. 32. That section thirty - three hundred and 

 ninety-two of the Revised Statutes, as amended by 

 section sixteen of the act of March first, eighteen hun- 

 dred and seventy -nine, be and the same hereby is 

 amended to read as follows : 



" All cigars shall be packed in boxes not before used 

 for that purpose, containing respectively twenty-five, 

 fifty, one hundred, two hundred, twphundred and fifty, 

 or five hundred cigars each : Provided, however, That 

 manufacturers of cigars shall be permitted to pack in 

 boxes not before used for that purpose cigars not to 

 exceed thirteen nor less than twelve in number, to be 

 used as sample boxes ; 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 ex- 

 cess of or less than 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 more than one thousand dol- 

 lars, and be imprisoned not more than two years : Pro- 

 vided, That nothing in this section shall be construed 

 as preventing the sale of cigars at retail by retail 

 dealers who have paid the special tax as such from 

 boxes packed, stamped, and branded in the manner 

 prescribed by law : And provided, further. That every 

 manufacturer of cigarettes shall put up all the cigarettes 

 that he manufactures or has manufactured for him, 

 and sells or removes for consumption or use, in pack- 

 ages 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 de- 

 noting 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 im- 

 ported 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 cus- 

 tom house before they are withdrawn therefrom." 



SEC. 33. That section thirty-three hundred and fifty- 

 seven, of the Revised Statutes, as amended by section 

 two of the act of June ninth, eighteen hundred and 

 eighty, be, and the same is amended, by striking out 

 all after the number and inserting in lieu thereof the 

 following : 



" Every collector shall keep a record, in a book or 

 books provided for that purpose, to be open to the 

 inspection of only the proper officers of internal rev- 

 enue, including deputy collectors and internal-rev- 

 enue agents, of the name and residence of every per- 

 son engaged in the manufacture of tobacco or snuff in 

 his district, the place where such manufacture is car- 

 ried on, and the number of the manufactory ; and he 

 shall enter in said record, under the name of each 

 manufacturer, a copy of every inventory required by 

 law to be made by such manufacturer, and an abstract 

 of his monthly returns ; and he shall cause the sev- 

 eral manufactories of tobacco or snuff in his district 

 to be numbered consecutively, which numbers shall 

 not be thereafter changed, except for reasons satisfac- 

 tory to himself and approved by the Commissioner 

 of Internal Revenue." 



