Page:United States Statutes at Large Volume 14.djvu/163

tions, as aforesaid, are hereby declared unlawful; and every person or corporation who shall sell, transfer, transport, exchange, export, or deal in the same, shall be subject to aPenalty for such sale, &c. penalty of one thousand dollars for each offence, and to a fine not exceeding that sum, and to imprisonment for a term not exceeding two years nor less than six months. No jeweler, worker or artificer in gold or silverGold and silver, unless stamped, not to be used or exported. shall use either of those metals except it shall have first been stamped as aforesaid, as required by this act. No person or corporation shall export or cause to be exported from the United States any gold or silver in its natural state, not coined, assayed, or stamped, as aforesaid; and forPenalty. every violation of this paragraph every offender shall be subject to the penalties herein provided: Provided,Proviso. That nothing herein contained shall apply to the reworking of old gold or silver in lump, ingot, or bar, as aforesaid.

Snuff. On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, or damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of forty cents per pound.

Manufactured tobacco. On cavendish, plug, twist, and all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of forty cents per pound.

Tobacco twisted by hand, &c. On tobacco twisted by hand, or reduced from leaf into a condition to be consumed without the use of any machine or instrument, and without being pressed, sweetened, or otherwise prepared, and on fine-cut shorts, a tax of thirty cents per pound.

Fine-cut chewing tobacco, &c. On fine-cut chewing tobacco, whether manufactured with the stems in or not, or however sold, whether loose, in bulk, or in rolls, packages, papers, wrappers, or boxes, a tax of forty cents per pound.

Smoking tobacco. On smoking tobacco, sweetened, stemmed, or butted, a tax of forty cents per pound.

On smoking tobacco of all kinds, not sweetened, nor stemmed, nor butted, including that made of stems, or in part of stems, and imitations thereof, a tax of fifteen cents per pound.

Cigarettes. On cigarettes, or small cigars, made of tobacco enclosed in a wrapper, or binder, and not over three and aPost, p. 474. half inches in length, and on cigars made with twisted heads, and on cheroots, and on cigars known as short-sixes, the market value of which isCheroots, &c., the market value of which is not over $8 per 1000; not over eight dollars per thousand, a tax of two dollars per thousand.

over $8, and not over $12; On all cheroots, cigarettes, and cigars, the market value of which is over eight dollars and not over twelve dollars per thousand, a tax of four dollars per thousand.

over $12. On all cheroots, cigarettes, and cigars, the market value of which is over twelve dollars per thousand, a tax of four dollars per thousand, and in addition thereto twenty per centum ad valorem on the market value thereof. And the commissioner ofCommissioner to make rules for the inspection, &c. of cigars, cheroots, &c. internal revenue, with the approval of the Secretary of the Treasury, may prescribe such regulations for the inspection and valuation of cigars, cheroots, and cigarettes, and the collection of the tax thereon, as shall, in his judgment, be most effective for the prevention of inequalities and frauds in the payment of such tax. And, in addition to other regulations, itManufacturer &c. to be examined upon oath, and with what view. shall be the duty of the inspector or assessor who appraises any cigars, cigarettes, or cheroots to examine the manufacturer thereof or his agent under oath, which oath shall be administered by the inspecting and appraising officer, and reduced to writing, and signed by such manufacturer or his agent, with a view to ascertaining whether such manufacturer has any interest, direct or indirect, in any sale that has been made, or any resale to be made of said cigars, cigarettes, or cheroots, by the concealment of which he seeks to obtain a false, fraudulent, or deceptive appraisement.

Section 98. That section ninety-eight be amended by striking out all after the enacting clause, and inserting in lieuAuction sales. thereof the following: That there shall be levied and collected and paid monthly on all sales of real estate, goods, wares, merchandise, articles, or things at auction, including all sales of