Page:United States Statutes at Large Volume 15.djvu/186

is to be manufactured, or to whom it is to be delivered; andManufacturers of tobacco, &c. to give bond and in what sums for different machines or presses, &c.; shall give a bond in conformity with the provisions of this act, to be approved by the collector of the district, in the sum of two thousand dollars, with an addition to said sum of three thousand dollars for each cutting machine kept for use, of one thousand dollars for each screw-press kept for use in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuff mill kept for use, and of one thousand dollars for each hand mill, or other mill or machine, kept for the grinding, cutting, or crushing of tobacco; thatconditions of bond. he will not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he will render truly and correctly all the returns, statements, and inventories prescribed by law or regulations; that whenever he shall add to the number of cutting machines, presses, snuff mills, hand mills, or other mills or machines as aforesaid, he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that he will not knowingly sell, purchase, expose, or receive for sale any manufactured tobacco or snuff which has not been stamped as required by law; and that he will comply with all the requirements of law relating to the manufacture of tobacco or snuff. AndPenal sum of bond may be increased and additional sureties required. the sum of the said bond may be increased from time to time, and additional sureties required by the collector, under the instructions of the commissioner of internal revenue. And every manufacturer shall obtain a certificate from the collector of the district, who isCertificate for what bond has been given to be posted, &c. hereby authorized and directed to issue the same, setting forth the kind and number of machines, presses, snuff mills, hand mills, or other mills and machines, as aforesaid, for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory. AndPenalty for not obtaining and posting such certificate; any tobacco manufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars. Andfor manufacturing without first giving bond. any person manufacturing tobacco or snuff of any description without first giving bond as herein required, shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned for not less than one year nor more than five years. AndWhat to be deemed manufacturing. the working or preparation of any leaf tobacco, or tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be deemed manufacturing.

Manufacturers of tobacco and snuff to place sign on building, &c. Sec. 64. And be it further enacted, That within thirty days after the passage of this act every manufacturer of tobacco and snuff shall place and keep on the side or end of the building within which his business is carried on, so that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil colors or gilded, giving his full name and business. AnyPenalty. person neglecting to comply with the requirements of this section shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars.

Assistant assessor to keep record of manufacturers of tobacco or snuff in his division, &c. Sec. 65. And be it further enacted, That it shall be the duty of every assistant assessor to keep a record, in a book or books to be provided for the purpose, to be open to the inspection of any person, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his division, the place where such manufacture is carried on, and the number of the manufactory; and the assistant assessor shall enter in said record, under the name of each manufacturer, a copy of every inventory required by this act to be made by such manufacturer, and an abstract of his monthly returns; andAssessors to keep such records for their district, &c. each assessor shall keep a similar record for the district, and shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed.