Page:United States Statutes at Large Volume 15.djvu/190

package so stamped shall be paid to the collector on making the entry for such transportation; but the provisionsProvisions as to such stamps. of this section shall not limit the time for tobacco or snuff to remain in bond.

Where tobacco, &c. are made on shares, stamps to be affixed when and by whom. Sec. 75. And be it further enacted, That in all cases where tobacco or snuff of any description is 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 person and made or manufactured by another, or where the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be fixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. And in case of fraudFraud to cause forfeiture. on the part of either of said persons 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 forfeited to the United States; andPenalty. each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years.

Dealers in leaf tobacco to make certain entries daily in books. Sec. 76. And be it further enacted, That every dealer in leaf tobacco shall enter daily in a book kept for that purpose, under such regulations as the commissioner of internal revenue may prescribe, the number of hogsheads, cases, and pounds of leaf tobacco purchased by him, and of whom purchased, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and if shipped, to whom shipped, and to what district. Such book shall be kept at his place ofBooks to be kept open, &c. business, and shall be open at all hours to the inspection of any assessor, collector, or other revenue officer; and any dealer in leaf tobacco who shallPenalty. neglect or refuse to keep such book shall be liable to a penalty of not less than five hundred dollars, and on conviction thereof shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years.

Until October 1st, 1868, imported manufactured tobacco and snuff to be placed in bonded warehouse, and not withdrawn until, &c.;

Sec. 77. And be it further enacted, That from and after the passage of this act, and until the first day of October, eighteen hundred and sixty-eight, all manufactured tobacco and snuff (not including cigars) imported from foreign countries shall be placed by the owner, importer, or consignee thereof in a bonded warehouse of the United States at the place of importation, in the same manner and under rules as provided for warehousing goods imported into the United States, and shall not be withdrawn from such warehouse, nor be entered for consumption or transportation in the United States prior to the said first day of October, eighteen hundred and sixty-eight. Allto pay, if imported after, &c. internal revenue tax in addition to import duties; manufactured tobacco and snuff (not including cigars) imported from foreign countries, after the passage of this act, shall, in addition to the import duties imposed on the same, pay the tax prescribed in this act for like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and cancelledstamps to be affixed, &c.; on all such articles so imported by the owner or importer thereof, while such articles are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of such officers until the stamps have been affixed and cancelled. Such tobacco and snuffto be put up in packages; shall be put up in packages, as prescribed in this act for like articles manufactured in the United States before such stamps are affixed; andowners, &c. liable to penalties of this act; the owner or importer of such tobacco and snuff shall be liable to all the penal provisions of this act, prescribed for manufacturers of tobacco and snuff manufactured in the United States. Where it shall bewhere to be taken for repacking, &c. necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and can-