Page:United States Statutes at Large Volume 15.djvu/187

Manufacturers of tobacco or snuff to give inventory to assistant assessor, on, &c.; Sec. 66. And be [ it ] further enacted, That every person, now or hereafter engaged in the manufacture of tobacco or snuff, shall make and deliver to the assistant assessor of the division a true inventory, in such form as shall be prescribed by the commissioner of internal revenue, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tinfoil, licorice, sugar, gum, and other materials held or owned by him on the first day of January of each year, or at the time of commencing and at the timeinventory to contain what; of concluding business, if before or after the first of January, setting forth what portion of said goods and materials, and what kinds, were manufactured or produced by him, and what was purchased from others; which inventory shall be verified by his oath or affirmation; and the assistant assessorto be verified by oath; shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examinationits correctness to be ascertained. by oath or affirmation taken before the assessor, to be indorsed on or affixed to the inventory; and every such person shall keep a book orBooks to be kept and certain entries made therein daily; books, the forms of which shall be prescribed by the commissioner of internal revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tinfoil, licorice, sugar, gum, and other materials, of whatever description, whether manufactured, (and if plug tobacco the number of net pounds of lumps made in the lump-room, and the number of packages and pounds produced in the press-room each day,) sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district; and shall, on orabstract thereof to be furnished to assistant assessor monthly, and on what day, and how verified. before the tenth day of each and every month, furnish to the assistant assessor of the division a true and accurate abstract from such book of all such purchases, sales, and removals, made during the month next preceding, which abstract shall be verified by his oath or affirmation; and in case of refusal or wilful neglect to deliver the inventory, or keep the account, orPenalty for refusal or wilful neglect. furnish the abstract aforesaid, he shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. And it shall beDealers in leaf tobacco, &c. to make statements under oath on demand, &c. the duty of any dealer in leaf tobacco, or in any material used in manufacturing tobacco or snuff, on demand of any officer of internal revenue to render a true and correct statement, verified by oath or affirmation, of the quantity and amount of such leaf tobacco or material sold or delivered to any person named in such demand; and in case of refusal orAssessor to examine books, &c. if, &c. neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the assessor shall make an examination of persons, books, and papers, in the same manner as provided in this act in relation to frauds and evasions.

Commissioner to prepare revenue stamps for tax on tobacco and snuff; Sec. 67. And be it further enacted, That the commissioner of internal revenue shall cause to be prepared suitable and special revenue stamps for payment of the tax on tobacco and snuff, which stamps shall indicate the weight and class of the article on which payment is to be made, and shall be affixed andstamps to indicate what and how to be affixed and cancelled. cancelled in the mode prescribed by the commissioner of internal revenue, and stamps when used on any wooden package shall be cancelled by sinking a portion of the same into the wood with a steel die; also such warehouseWarehouse stamps; stamps as are required by this act, which stamps shall be furnished to the collectors of internal revenue requiring the same, who shall eachhow furnished to collectors, and sold by them. keep at all times a supply equal in amount to three months' sales thereof, and shall sell the same only to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by law, to owners or consignees of tobacco or snuff, upon the requisition of the proper custom-house officer having the custody of such tobacco or snuff, and to persons required by law to affix the same to tobacco or snuff on hand on the first day of January, anno Domini eighteen hundred and sixty-nine; andCollectors to keep account of stamps sold. every collector shall keep an account of the number, amount, and denominate values of stamps sold by him to each manufacturer, and to other persons above described.