Page:United States Statutes at Large Volume 14.djvu/154

presses, snuff mulls, and number of cigar-makers for which the bond has been given. And any person, firm,Penalty for manufacturing without giving bond. or corporation manufacturing tobacco, snuff, or cigars of any description without first furnishing the bond in the cases herein required, shall be subject to a fine of three hundred dollars, and in addition thereto, upon convictionFine and imprisonment. thereof, shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court.

Section 88. That section eighty-eight be amended by striking out all after the enacting clause, and inserting in lieuAssistant assessor to keep a record of persons manufacturing tobacco, snuff, or cigars, &c. open for inspection. thereof the following: That it shall be the duty of the assistant assessor of each district to keep a record, in a book or books to be provided for the purpose, to be open to the inspection of any person upon reasonable request, of the name of any and every person, firm, company, or corporation who may be engaged in the manufacture of tobacco, snuff, or cigarsAbstract of monthly returns to be entered therein. in his district, together with the place where such manufacture is carried on, and place of residence of the person or persons engaged therein; and the assistant assessor shall enter in said record, under the name of eachAssessors' record. manufacturer, an abstract of his monthly returns; and each assessor shall keep a similar record for the entire district.

Section 89. That section eighty-nine be amended by striking out all after the enacting clause and inserting in lieuWhere tobacco, cigars, &c. are made on shares, or material is furnished by one party and manufactured by another, &c. thereof the following: That in all cases where tobacco, snuff, or cigars, of any description, are manufactured, in whole or in part, upon commission or shares, or where the material from which any such articles are made, or are to be made, is furnished by one party and manufactured by another, or where the material is furnished or sold by one party with an understanding or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the tax imposed by law thereon may be assessed upon the party for whom the same was made, or to whom the same was delivered as aforesaid, or upon the person or party who made the same, as the assessor shall deem best for the collection of the revenue. And in case of fraud on the part of either of said partiesPenalty for fraud or collusion. in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles shall be liable to forfeiture; and such articles shall be liable to be assessed the highest rates of tax imposed by law upon any article of like kind.

Section 90.

That section ninety be amended by striking out all after the enacting clause and inserting in lieu thereofManufacturer to make an inventory of the tobacco, &c. owned by him on the first of January in each year. the following: That any person, firm, company, or corporation, now or hereafter engaged in the manufacture of tobacco, snuff, or cigars, of any description whatsoever, shall be, and hereby is, required to make out and deliver to the assistant assessor of the assessment district a true statement or inventory of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, cigars, tinfoil, licorice, and stems, held or owned by him or them on the first day of January of each year, or at the time of commencingInventory to state what and how verified. business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut shorts, pressed, plug, snuff-flour or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as prescribed by the commissioner of internal revenue; and everyAccounts to be kept in book form. such person, company, or corporation shall keep in book form an accurate account of all the articles aforesaid thereafter purchased by him or them, the quantity of tobacco, snuff, snuff-flour, or cigars, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and he or they shall, on or before the tenth day of each month, furnish to the assistant assessorVerified abstract of purchases and sales to be furnished the assessor monthly. of the district a true and accurate abstract of all such purchases and sales, or removals, which abstract shall be verified by oath or affirmation; and in case of refusal or neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid,