Page:United States Statutes at Large Volume 15.djvu/192
removed for sale or consumption from any bonded warehouse unless put up in packages and stamped as provided by this act.
Tax upon cigars; Sec. 81. And be it further enacted, That upon cigars which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes to be paid by the manufacturer thereof:
On cigars of all descriptions, made of tobacco or any substitute therefor, five dollars per thousand; onon cigarettes. cigarettes weighing not exceeding three pounds per thousand, one dollar and fifty cents per thousand; when weighing exceeding three pounds per thousand, five dollars per thousand. And the commissioner of internal revenueRules for inspection of cigars, &c. may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the collection of the tax thereon, as shall, in his judgment, be most effective for the prevention of frauds in the payment of such tax.
Manufacturers of cigars to make statement in duplicate to assistant assessor. Sec. 82. And be it further enacted, That every person before commencing, or, if already commenced, before continuing, the manufacture of cigars, shall furnish, without previous demand therefor, to the assistant assessor of the division a statement in duplicate, subscribed under oath or affirmation, accurately setting forthStatement to be under oath, and contain what. the place, and, if in a city, the street and number of the street, where the manufacture is to be carried on; and if the same shall be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom the cigars are to be manufactured or to whom to be delivered; and shall give a bond inManufacturers to give bond, and in what sums. conformity with the provisions of this act, in such penal sum as the assessor of the district may require, not less than five hundred dollars, with an addition of one hundred dollars for each person proposed to be employed by him in making cigars, conditioned that he will not employ any person to manufacture cigars who has not been duly registered as a cigar-maker; 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; that whenever he shall add to the number of cigar-makers employed by him, he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he will not knowingly sell, purchase, expose, or receive for sale any cigars which have not been stamped as required by law; and that he will comply with all the requirements of law relating to the manufacture of cigars. ThePenal sum of bond may be increased, and additional sureties required. sum of said bond may be increased from time to time, and additional sureties required at the discretion of the assessor, or under the instructions of the commissioner of internal revenue. Every cigar manufacturer shall obtain from the collector of the district, who is hereby requiredCertificates for what bond has been given, to be posted, &c. to issue the same, a certificate setting forth the number of cigar-makers for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory; and any cigar manufacturerPenalty for not obtaining and posting; who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, on conviction, be fined one hundred dollars. Anyfor manufacturing without first giving bond. person manufacturing cigars of any description without first giving bond as herein required, shall, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years. CigarettesCigarettes and cheroots to be held as cigars. and cheroots shall be held to be cigars under the meaning of this act.
Manufacturers of cigars to place sign on building, &c.
Sec. 83. And be it further enacted, That within thirty days after the passage of this act every cigar manufacturer 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