Imágenes de páginas

Remission of tax

not to be made on

assessments made

drior to January 1,


Distillers of fruit exempt from such assessments, except, &c.

Tax on spirits accidentally destroyed by fire not to be collected,

deficiency, or that said failure, whereby such excessive use of grain, molasses, or fruit arose, was not occasioned by any want of diligence or by any fraudulent purpose, on the part of the distiller, but from misunderstanding as to the requirements of the law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as shall appear to him to be equitable and just in the premises:

Provided, That no tax shall be remitted or refunded under the provisions of this section upon any assessment made prior to January first, eighteen hundred and seventy-four:

Provided further, That no assessments shall be charged against any distiller of fruit for any failure to maintain the required capacity, unless the Commissioner shall, within six months after his receipt of each monthly report notify such distiller of such failure so to maintain the required capacity.

[R. S., § 3221.] That section thirty-two hundred and twenty-one be amended by adding the following:

"And when any distilled spirits are hereafter destroyed by accidental and if collected fire or other casualty, without any fraud, collusion, or negligence of the may be refunded owner thereof, after the time when the same should have been drawn in certain cases.

R. S., § 3221.

Rectifier's bond

to be given before commencing busi


R. S., § 3259.

Repealed; see 1880, May 28, ch. 108, § 9.

- penal sum of.

-- condition.

new, may be required.

-penalty for carrying on business without, &c.

off by the gauger and placed in the distillery-warehouse provided by law, no tax shall be collected on such spirits so destroyed, or, if collected, it shall be refunded upon the production of satisfactory proof that the spirits were destroyed as herein specified."

SEC. 7. (Rep.) [Every rectifier shall, on filing with the collector his notice of intention to commence or continue business, after the passage of this act, and on the first day of May of each succeeding year, make and execute a bond in form prescribed by the Commissioner of Internal Revenue, with at least two sureties; said bond to be approved by the collector of the district.

The penal sum of said bond shall not be less, in the case of a rectifier who rectifies by the process of redistilling or of leaching, or both, than double the amount of tax imposed by law on the spirits that can be rectified by such rectifier during a period of ten days; and the penal sum of the bond required of any rectifier by any other process than those hereinbefore named shall be fixed under such regulations as may be prescribed by the Commissioner of Internal Revenue;

But in no case shall the penal sum be less than five hundred dollars nor more than fifty thousand dollars.

The condition of said bond shall be that the principal shall faithfully comply with all the provisions of law in relation to the duties and business of rectifiers, and shall pay all taxes, penalties incurred, or fines imposed on him for violation of any of the said provisions.

A new bond may be required in case of the death, insolvency, or removal of either of the sureties, and in any other contingency affecting its validity or impairing its efficiency, at the discretion of the collector or Commissioner of Internal Revenue.

Any rectifier who, after the passage of this act, shall commence business without giving the bond required by this section, or who shall continue to carry on business, after demand made for such bond, without giving the same, or who shall fail to renew such bond when lawfully required, shall, on conviction, be fined not more than five thousand dollars; -punishment for And any rectifier who shall give any false, forged, or fraudulent bond giving false or shall, on conviction, be subject to the penalties provided for in section fraudulent. fifty-four hundred and eighteen of the Revised Statutes.] R. S., § 5418. Rectifiers to give

SEC. 8. When any rectifier intends to rectify or compound any disnotice of intent to tilled spirits, he shall give notice in duplicate to the collector of the disrectify. trict, in such form, and giving such particulars as the Commissioner of R. S., § 3259. Internal Revenue may prescribe; one of such notices to be forwarded by the collector to the Commissioner of Internal Revenue.

Marshals may

arrest and take be

SEC. 9. Where any marshal or deputy marshal of the United States within the district for which he shall be appointed shall find any person foro magistrates or persons in the act of operating an illicit distillery, it shall be lawful any persons operatfor such marshal or deputy marshal to arrest such person or persons, ing illicit distillerand take him or them forthwith before some judicial officer named in ies. section one thousand and fourteen of the Revised Statutes, who may reside in the county of arrest or if none, in that nearest to the place of arrest, to be dealt with according to the provisions of sections ten hun dred and fourteen, ten hundred and fifteen, ten hundred and sixteen of the said Revised Statutes.

R. S., § 10141016.

Condition of dis

SEC. 10. That section one of an act entitled "An act to facilitate the exportation of distilled spirits, and amendatory of the acts in relation tiller's transportathereto", approved June ninth, eighteen hundred and seventy-four, be its withdrawn for tion bond for spiramended by inserting, after the word "therein" in the twelfth line, the words "and for the due performance on the part of the exporter or R. S., §§ 3329, owner at the port of export of all the requirements in regard to notice of export, entry, and the giving of bond hereinafter specified";

1877, March 3, ch. 114, § 5. And at the end of said section add, "and whenever a distiller of spirits in bond shall desire to change the packages in which the same is contained, in order to export them, the Commissioner of Internal Revenue shall be authorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the withdrawal of so much spirits from bond and in new packages as the distiller shall desire to export as aforesaid."

[R. S., § 3340.] That section thirty-three hundred and forty of the Revised Statutes be amended by striking out the words "as aforesaid" in the sixth line.

[R. S., § 3244.] That section thirty-two hundred and forty-four of Revised Statutes, and second division, be amended by adding thereto the following words:

"Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe."




1874, June 9, ch. 259, § 1. 1879, Dec. 20, ch. 1.

Packages in bond for export may be changed.

Penalty on brewers for failure to do acts required by law.

R. S., § 3340.
Drawback of tax

on stills exported.

R. S., § 3244. 1880, May 28, ch. 108, § 18.

R. S., § 2926.

SEC. 11. That all distilled spirits, wines, and malt liquors, imported Imported liquors in pipes, hogsheads, tierces, barrels, casks, or other similar packages, to be placed in public stores, inshall be first placed in public store or bonded warehouse, and shall not spected, and be removed therefrom until the same shall have been inspected, marked, stamped. and branded by a United States customs gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect.

Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn - forfeited if found from public store or bonded warehouse after the thirtieth day of June, without stamp. eighteen hundred and seventy-nine, purporting to contain imported liquor, found without having thereon the stamp hereby required, shall be, with its contents, forfeited to the United States;

And whenever any cask or package of imported distilled spirits of not less than five wine-gallons is filled for shipment, sale, or delivery on the premises of any wholesale liquor-dealer, the same shall be stamped with a special stamp for imported spirits, under such rules and regulations as the Commissioner of Internal Revenue has prescribed, or may hereafter prescribe, in the case of domestic distilled spirits.

Casks of, when filled on premises

of wholesale deal ers, to have special stamp affixed.

SEC. 12. That every person who empties or draws off, or causes to be Stamps, &c., on emptied or drawn off, the contents of any package of imported liquors imported packages

to be defaced when

liquor is drawn off, stamped as above required, shall, at the time of such emptying, efface, and casks, &c., pot obliterate, and destroy the stamp thereon, and also all other marks or to be filled with domestic liquors. brands which shall have been placed thereon in accordance with the law Words stricken or regulations concerning imported liquors; (Rep.) [and no cask or out; see 1880, May other package, such as is hereinbefore mentioned, in which distilled 28, ch. 108, § 12. spirits, wines, or malt liquors have been imported, shall be used to contain domestic distilled spirits, under penalty of the forfeiture of such re-used cask or package and the contents thereof.]

Penalty for not effacing stamps on emptying packages.

R. S., § 3324.

Every cask or other package from which the stamp for imported liquors required by this act to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of section thirty-three hundred and twenty-four of the Revised Statutes of the United States, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.

for dealing in or SEC. 13. That if any person shall purchase or sell, with the importedusing empty im- liquor stamp herein required remaining thereon, or any of the marks or ported packages brands which shall have been placed thereon in accordance with the with stamps remaining thereon. laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for -for having, &c., sale; (Rep.) [or shall, for such purpose, manufacture, use, or have in imitation pack- possession any cask or package made in imitation of, or intended to be Words stricken in the similitude of, such imported casks or packages, with any imitaout; see 1880, May tion of such marks or brands thereon,] every such cask or package, with 28, ch. 108, § 13. its contents, if any, shall be forfeited to the United States.


- pecuniary penalty.

Tax on tobacco and snuff to be sixteen cents a pound.

R. S., § 3368. 18:5, March ch. 127, § 2.



And every such person who shall violate any of the provisions of this section shall be liable to a penalty of two hundred dollars for every such cask or package so purchased, sold, (Rep.) [manufactured,] used, or had in possession.


SEC. 14. That the Revised Statutes be amended as follows, namely: That on and after the first day of May eighteen hundred and seventynine, there shall be levied and collected upon all snuff manufactured of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use;

And upon all chewing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated, of every description;

On tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened, and on all fine cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of sixteen cents per pound.

And the sum of fifteen thousand dollars, or so much thereof as may for alteration of be necessary, be, and the same hereby is, appropriated, out of any dies for stamps. money in the Treasury not otherwise appropriated, for the alteration of dies and stamps, and such other expenses as are incident in preparing for the collection of the taxes on tobacco and snuff at the reduced rates provided in this act.

Special tax of $25 to be paid by deal

ers in leaf-tobacco.
Substitute for
R. S., § 3244, sub.

[R. S., § 3244.] That the sixth subdivision of section thirty-two hundred and forty-four be amended to read as follows:

Sixth. Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as

hereinafter defined, shall pay twenty-five dollars.


Every person shall be regarded as a dealer in leaf-tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco;

And payment of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt any person dealing in leaf-tobacco from the payment of the special tax therefor hereby required.

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But no farmer or planter, nor the executor or administrator of such Special tax: farmer or planter, nor the guardian of any minor, shall be required to farmers, &c., not pay a special tax as a dealer in leaf-tobacco, for selling tobacco produced they sell at retail, liable for, unless by said farmer or planter, or by said executor, administrator, or guard- &c. ian, or received by either of them as rents from tenants who have produced the same on the land of said farmer, planter, or minor:

Provided, That nothing in this section shall be construed to exempt from a special tax any farmer or planter who, by peddling or otherwise, sells leaf-tobacco at retail directly to consumers, or who sells or assigns, consigns, transfers, or disposes of, to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export.

"No sheriff or other officer acting under order or process of any court or magistrate, nor trustee, or other fiduciary, legally acting under the powers vested in him, shall be liable to said special tax as a dealer or retail dealer in selling tobacco under such authority. And no purchaser at any sale by such sheriff, officer, trustee, or fiduciary, shall be held liable to any other tax or restriction as to a sale of tobacco so purchased than he would have been had such purchaser been the producer thereof on his own land.

sheriffs, trustees, and other fiduciary der order of court, not liable for.

persons acting un

"Dealers in leaf-tobacco shall sell only to other dealers who have paid To whom dealers a special tax as such, and to manufacturers of tobacco, snuff, or cigars, in leaf-tobacco may and to such persons as are known to be purchasers of leaf-tobacco for export:

Provided, It shall be lawful for any licensed manufacturer of cigars to purchase leaf-tobacco of any licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively."

That section thirty-three hundred and fifty-five be amended by striking out all after the said number, and substituting therefor the following:

[R. S., § 3355.] Every person, before commencing, or, if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a statement in duplicate, subscribed under oath, setting forth

The place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting-machines, presses, snuff-mills, hand-mills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufactured;

And when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered;

And he shall give a bond, to be approved by the collector of the district, in the sum of not less than two thousand nor more than twenty thousand dollars, to be fixed by the collector of the district, according to the quantum of business proposed to be done by the manufacturer, with right of appeal by the manufacturer to the Commissioner of Internal Revenue in respect to the amount of said bond, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he shall render truly and completely all the returns, statements, and in


Manufacturers of

tobacco or snuff to

furnish statement
to collector before

commencing busi-
ness, &c.
Substitute for
R. S., § 3355.

- to give bond.

Additional sureties may be required of.

ventories prescribed by law or regulations; that whenever he adds to the number of cutting-machines, presses, snuff-mills, hand-mills, or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall 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 shall 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 shall comply with all the requirements of law relating to the manufacture of tobacco or snuff.

Additional sureties may be required by the collector from time to time. Manufacturers of "And every manufacturer shall obtain a certificate from the collector tobacco or snuff to of the district, who is hereby 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; which certificate shall be posted in a conspicuous place within the manufactory.

obtain certificates of collector, and post the same.

-penalty on, for neglect.

for manufactur

And every tobacco-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined not less than one hundred dollars nor more than five hundred dollars.

And every person who manufactures tobacco or snuff of any descriping without giving tion without first giving bond, as herein required, shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one nor more than five years."


Dealers in leaf

tobacco to keep

certain books. Substitute for R. S., § 3360. 16 Blatch., 14.

-penalty on, for neglect, &c.

Packages of to

bacco and cigars.
Substitute for
R. S., § 3362.

- of tobacco; how put up.

That section thirty-three hundred and sixty be, and the same is hereby, amended by striking out all of said section, and by inserting in lieu of the words stricken out, the following words:

[R. S.] "SEC. 3360. Every dealer in leaf-tobacco shall make daily entries in two books kept for that purpose, one book to be furnished by the government, under such regulations as the Commissioner of Internal Revenue shall prescribe, of the number of hogsheads, cases, and pounds of leaf tobacco purchased or received by him on assignment, consignment, transfer, or otherwise, and of whom purchased or received, 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; one of these books shall be kept at his place of business, and shall be open at all hours to the inspection of any internal-revenue officer or agent, and the other shall, at the end of each and every year, and upon the discontinuance of business of any leaf-dealer during any year, be handed over to the collector of his district for the use of the government.

And every dealer in leaf-tobacco who willfully neglects or refuses to keep the books herein provided for, and in the manner which shall be prescribed by the Commissioner of Internal Revenue, or to transfer to the collector of his district, as herein provided, the duplicate copy containing his daily transactions, as aforesaid, shall be fined not less than one hundred dollars nor more than five thousand dollars, and impris oned not more than one year."

That section thirty-three hundred and sixty-two be, and the same is hereby, amended by striking out all after said number, and substituting therefor the following:

[R. S., § 3362.] "All manufactured tobacco shall be put up and pre16 Opin. Att'y- pared by the manufacturer for sale, or removal for sale or consumption, Gen., 89. in packages of the following description, and in no other manner:

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"All snuff, in packages containing one-half, one, two, three, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds;

"All fine-cut chewing-tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one, two, three, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the

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