CONGRESS, UNITED STATES. (INTERNAL REVENUE AND TAEIFF.) 



195 



three dollars and sixty cents. Eetail dealers in leaf- 

 tobacco shall pay two hundred and fifty dollars, and 

 thirty cents for each dollar on the amount of their 

 monthly sales in excess of the rate of five hundred 

 dollars per annum : Provided, That farmers and pro- 

 ducers of tobacco may sell at the place of production 

 tobacco of their own growth and raising at retail di- 

 rectly to consumers, to an amount not exceeding one 

 hundred dollars annually. 



SEC. 3. That hereafter the special tax of a dealer in 

 manufactured tobacco shall not be required from any 

 farmer, planter, or lumberman who furnishes such to- 

 bacco only as rations or supplies to his laborers or em- 

 ployes in the same manner as other supplies are fur- 

 nished by him to them : Provided, That the aggregate 

 of the supplies of tobacco so by him furnished shall 

 not exceed in quantity one hundred pounds in any 

 one special tax year ; that is, from the first day of May 

 in any year until the thirtieth day of April in the 

 next year : And provided further, That such farmer, 

 planter, or lumberman shall not be, at the time he is 

 furnishing such supplies, engaged in the general busi- 

 ness of selling dry goods, groceries, or other similar 

 supplies in the manner of a merchant or storekeeper 

 to others than his own employe's or laborers. 



SBC. 4. That on and after May first, eighteen hun- 

 dred and eighty-three, the internal taxes on snuff, 

 smoking and manufactured tobacco, shall be eight 

 cents per pound ; and on cigars which shall be manu- 

 factured and sold or removed for consumption or sale 

 on and after the first day of May, eighteen hundred 

 and eighty -three, there shall be assessed and collected 

 the following taxes, to be paid by the manufacturer 

 thereof: On cigars of all descriptions, made of to- 

 bacco or any substitute therefor, three dollars per thou- 

 sand ; on cigarettes weighing not more than three 

 pounds per thousand, fifty cents per thousand : on 

 cigarettes weighing more than three pounds per thou- 

 sand, three dollars per thousand : Provided, That on 

 all original and unbroken factory packages of smok- 

 ing and manufactured tobacco and snuif, cigars, che- 

 roots, and cigarettes held by manufacturers or dealers 

 at the time such reduction shall go into effect, upon 

 which the tax has been paid, there shall be allowed a 

 drawback or rebate of the full amount of the reduc- 

 tion, but the same shall not apply in any case where 

 the claim has not been presented within sixty days 

 following the date of the reduction ; and such rebate 

 to manufacturers may be paid in stamps at the re- 

 duced rate ; and no claim shall be allowed or draw- 

 back paid for a less amount than ten dollars. It shall 

 be the duty of the Commissioner of Internal Eeve- 

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

 ury, to adopt such rules and regulations and to pre- 

 scribe and furnish such blanks and forms as may be 

 necessary to carry this section into effect. 



SEC. 5'. That from and after the passage of this act 

 every manufacturer of toVoco or snuff shall, in ad- 

 dition to all other requirements of law, print on each 

 package, or securely affix by pasting on each package 

 containing tobacco or snuff manufactured by or for 

 him, a label on which shall be printed the number of 

 the manufactory, the district and State in which it is 

 situated, and these words : 



NOTICE. 



The manufacturer of this tobacco has complied with 

 all requirements of law. Every person is cautioned, 

 under penalties of law, not to use this package for 

 tobacco again. 



SEC. 6. That on and after the first day of July, eight- 

 een hundred and eighty-three, the following sections 

 shall constitute and be a substitute for title thirty - 

 three of the Eevised Statutes of the United States. 

 TITLE XXXIII. 



DUTIES UPON IMPORTS. 



SEC. 2491. All persons are prohibited from import- 

 ing into the United States from any foreign country, 

 any obscene book, pamphlet, paper, writing, adver- 

 tisement, circular, print, picture, drawing, or other 



representation, figure, or image on or of paper or other 

 material, or any cast, instrument, or other article of 

 an immoral nature , or any drug or medicine, or any 

 article whatever, for the prevention of conception, or 

 for causing unlawful abortion. No invoice or package 

 whatever, or any part of one, in which any such ar- 

 ticles are contained shall be admitted to entry ; and 

 all invoices and packages whereof any such articles 

 shall compose a part are liable to be proceeded against, 

 seized, and forfeited by due course of law. AH such 

 prohibited articles in the course of importation shall 

 be detained by the officer of customs, and proceedings 

 taken against the same as prescribed in the following 

 section : Provided, That the drugs hereinbefore men- 

 tioned, when imported in bulk and not put up for any 

 of the purposes hereinbefore specified, are excepted 

 from the operation of this section. 



SEC. 2492. "Whoever, being an officer, agent, or em- 

 ploye" of the Government of the United States, shall 

 knowingly aid or abet any person engaged in any vio- 

 lation of any of the provisions of law prohibiting im- 

 porting, advertising, dealing in, exhibiting, or sending 

 or receiving by mail obscene or indecent publications 

 or representations, or means for preventing conception 

 or procuring abortion, or other articles of indecent or 

 immoral use or tendency, shall be deemed guilty of a 

 misdemeanor, and shall for every offense be punish- 

 able by a fine of not more than five thousand dollars 

 or by imprisonment at hard labor for not more than 

 ten years, or both. 



SEC. 2493. Any judge of any district or circuit court 

 of the United States, within the proper district, before 

 whom complaint in writing of any violation of the 

 preceding sections is made, to the satisfaction of such 

 judge, and founded on knowledge or belief, and, if 

 upon belief, setting forth the grounds of .such belief, 

 and supported by oath or affirmation of the complain- 

 ant, may issue, conformably to the Constitution, a war- 

 rant directed to the marshal, or any deputy-marshal, 

 in the proper district, directing him to search for, seize, 

 and take possession of any such article or thing here- 

 inbefore mentioned, and to make due and immediate 

 return thereof, to the end that the same may be con- 

 demned and destroyed by proceedings which shall be 

 conducted in the same manner as other proceedings in 

 the case of municipal seizure, and with the same right 

 of appeal or writ of error. 



SEC. 2494. The importation of neat cattle and the 

 hides of neat cattle from any foreign country into the 

 United States is prohibited : Provided, That the oper- 

 ation of this section shall be suspended as to any for- 

 eign country or countries, or any parts of such country 

 or countries, whenever the Secretary of the Treasury 

 shall officially determine, and give public notice there- 

 of, that such importation will not tend to the intro- 

 duction or spread of contagious or infectious diseases 

 among the cattle of the United States ; and the Secre- 

 tary of the Treasury is hereby authorized and empow- 

 ered, and it shall be his duty, to make all necessary 

 orders and regulations to carry this law into effect, or 

 to suspend the same as therein provided, and to send 

 copies thereof to the proper officers in the United 

 States, and to such officers or agents of the United 

 States in foreign countries as he shall judge necessary. 



SEC. 2495. Any person convicted of a willful viola- 

 tion of any of the provisions of the preceding section 

 shall be fined not exceeding five hundred dollars, or 

 imprisoned not exceeding one year, or both, in the 

 discretion of the court. 



SEC. 2496. No watches, watch-cases, watch-move- 

 ments, or parts of watch-movements, or any other 

 articles of foreign manufacture, which shall copy or 

 simulate the name or trade-mark of any domestic man- 

 ufacturer, shall be admitted to entry at the custom- 

 houses of the United States, unless such domestic 

 manufacturer is the importer of the same. And in 

 order to aid the officers of the customs in enforcing 

 this prohibition, any domestic manufacturer who has 

 adopted trade-marks may require his name and resi- 

 dence and a description of his trade-marks to be re- 



