230 



CONGRESS. (THE TARIFF MEASURE.) 



SEC. 34. That section thirty-three hundred and 

 eighty-nine of the Kevised Statutes, as amended by 

 section sixteen of the act of March first, eighteen 

 hundred and seventy-nine, be, and the same is here- 

 by amended, so as to read as follows : 



**' Every collector shall keep a record, in a book 

 provided for that purpose, to be open to the inspec- 

 tion of only the proper officers of internal reve- 

 nue, including deputy collectors and internal-revenue 

 agents, of name and residence of every person en- 

 gaged 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 inventory and monthly returns ; and 

 he shall cause the several manufacturers of cigars in 

 the district to be numbered consecutively, which num- 

 ber shall not thereafter be changed." 



SEC. 35. That section three thousand three hundred 

 and eighty-seven of the Revised Statutes, as amended 

 by section sixteen of the act of March first, one thou- 

 sand eight hundred and seventy-nine, be, and the 

 same is hereby, amended, by striking from the said 

 section the following words, namely : '' five hundred 

 dollars, with an additional one hundred dollars for 

 each person proposed to be employed by him in mak- 

 ing cigars," and inserting in lieu of the words so 

 stricken out the words : " one hundred dollars." 



SEC. 36. That an internal-revenue tax of ten dol- 

 lars per pound shall be levied and collected upon all 

 opium manufactured in the United States for smoking 

 purposes : and no person shall engage in such manu- 

 facture who is not a citizen of the United States and 

 who has not given the bond required, by the Commis- 

 sioner of Internal Eevenue. 



SEC. 37. That every manufacturer of such opium 

 shall file with the collector of internal revenue of the 

 district in which his manufactory is located such no- 

 tices, inventories, and bonds, shall keep such books 

 and render such returns of material and products, 

 shall put up such signs and affix such number to his 

 factory, and conduct his business under such surveil- 

 lance of officers and agents as the Commissioner of 

 Internal Revenue, with the approval of the Secretary 

 of the Treasury, may, by regulation, require. But 

 the bond required of such manufacturer shall be with 

 sureties satisfactory to the collector of internal reve- 

 nue, and in a penal sum of not less than five thousand 

 dollars ; and the sum of said bond may be. increased 

 from time to time and additional sureties required at 

 the discretion of the collector or under instructions of 

 the Commissioner of Internal Revenue. 



SEC. 38. That all prepared smoking opium imported 

 into the United States, shall, before removal from the 

 custom house, be duly stamped in such manner as to 

 denote that the duty thereon has been paid : and that 

 all opium manufactured in the United States for 

 smoking purposes, before being removed from the 

 place of manufacture, whether for consumption or 

 storage, shall be duly stamped in such permanent 

 manner as to denote* the payment of the internal- 

 revenue tax thereon. 



SEC. 39. That the provisions of existing laws gov- 

 erning the engraving, issue, sale, accountability, ef- 

 facement, cancellation, and destruction of stamps, re- 

 lating to tobacco and snuff, as far as applicable are 

 hereby made to apply to stamps provided for by the 

 preceding section. 



SEC. 40. That a penalty of not more than one thou- 

 sand dollars, or imprisonment not more than one 

 year, or both, in the discretion of the court shall be 

 imposed for each and every violation of the preceding 

 sections of this act relating to opium by any person 

 or persons and all prepared smoking opium wherever 

 found within the United States without stamps re- 

 quired by this act shall be forfeited. 



SEC. 41. That wholesale dealers in oleomargarine 

 shall keep such books and render such returns in re- 

 lation thereto as the Commissioner of Internal Reve- 

 nue, with the approval of the Secretary of the Treas- 

 ury, may, by regulation, require, and such books shall 



be open at all times to the inspection of any internal- 

 revenue officer or agent. 



SEC. 42. That any producer of pure sweet wines, 

 who is also a distiller, authorized to separate from 

 leriueuted grape juice, under internal-revenue laws, 

 wine spirits, may use, free of tax, in the preparation 

 of such sweet wines, under such regulations and alter 

 the tiling of such notices and bonds, together with the 

 keeping of such records and the rendition of such re- 

 ports as to materials and products, as the Commissioner 

 of Internal Revenue with the approval of the Secretary 

 of the Treasury may prescribe, so much of such wine 

 spirits so separated by him as may be necessary to 

 fortify the wine for the preservation of the saccharine 

 matter contained therein : Provided, That the wine 

 spirits so used free of tax shall not be in excess of the 

 amount required to introduce into such sweet wines 

 in alcoholic strength equal to fourteen per centum of 

 the volume of such wines after such use : Provided, 

 further, That such wine containing after such fortifi- 

 cation more than twenty-four per centum of alcohol, 

 as defined by section thirty-two hundred and forty- 

 nine of the Revised Statutes, shall be forfeited to the 

 United States: Provided further, That such use of 

 wine spirits free from tax shall be confined to the 

 months of August, September, October, November, 

 December, January, February, March, and April of 

 each year. The Commissioner of Internal Revenue, in 

 determining the liability of any distiller of fermented 

 grape juice to assessment under section thirty-three 

 hundred and nine of the Revised Statutes, is author- 

 ized to allow such distiller credit in his computation 

 for the wine spirits used by him in preparing sweet 

 wine under the provisions of this section. 



SEC. 43. That the wine spirits mentioned in section 

 fifty-three of this act is the product resulting from the 

 distillation of fermented grape juice, and shall be held 

 to include the product commonly known as grape 

 brandy ; and the pure sweet wine which may be forti- 

 fied free of tax, as provided in said section, is fer- 

 mented grape juice only, and shall contain no other 

 substance of any kind whatever introduced before, at 

 the time of, or after fermentation, and such sweet 

 wine shall contain not less than four per centum of 

 saccharine matter, which saccharine strength may be 

 determined by testing, with Balling's saccharometer 

 or must-scale, such sweet wine, after the evaporation 

 of the spirit contained therein, and restoring the sam- 

 ple tested to original volume by addition of water. 



SEC. 44. That any person who shall use wine 

 spirits, as defined by section fifty-four of this act, or 

 other spirits on which the internal-revenue tax has 

 not been paid, otherwise than within the limitations 

 set forth in section fifty-five of this act, and in ac- 

 cordance with the regulations made pursuant to this 

 act, shall be liable to a penalty of double the amount of 

 the tax on the wine spirits or other spirits so unlawfully 

 used. Whenever it is impracticable in any case to 

 ascertain the quantity of wine spirits or other FJ 

 that have been used in violation of this act in mb 

 ures with any wines, all alcohol contained in such ui 

 lawful mixtures of wine with wine spirits or oth- 

 spirits in excess often per centum shall be held to 

 unlawfully used: Provided, Jioioever, That if wt j 

 has been added to such unlawful mixtures, either 

 fore, at the time of, or after such unlawful use of wii 

 spirits, or other spirits, all the alcohol containe 

 therein shall be considered to have been unlawf'ull 

 used. In reference to alcoholic strength of wines ar 

 mixtures of wines with spirits in this act the measur 

 ment is intended to be according to volume and n( 

 according to weight. 



SEC. 45. That under such regulations and officu 

 supervision v and upon the execution of such entr~ 

 and the giving of such bonds, bills of lading, a 

 other security as the Commissioner of Internal Rev 

 nue, with the approval of the Secretary of the Treasur 

 shall prescribe, any producer of pure sweet wines 

 defined by this act may withdraw wine spirits fro 

 any special bonded warehouse free of tax, in origin? 

 packages, ia any quantity not less than eighty wi~ 



