in leaf tobacco, including retail dealers, and all peddlers of tobacco, are required to register as before. That all provisions of Restrictions on upon farmers and growers of tobacco removed. SEC. 27, act October 1, 1890. the statutes imposing restrictions of any kind whatsoever upon farmers and growers of sales of leaf tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales, are hereby repealed. * The proviso to this section was repealed by Sec. 69, act August 28, 1894. See below. * in leaf tobacco. or or Seventh, as amended by Secs. 26 and 27, act October 1, 1890. Retail dealers in leaf tobacco. * * Every person shall be regarded as a retail dealer in leaf Retail dealers tobacco whose business it is to sell leaf to- Definition. bacco in quantities less than an original hogshead, case, or bale; or who sells directly to consumers, or to persons other than dealers in leaf tobacco, to manufacturers of tobacco, snuff, or cigars, to persons who purchase in original packages for export. Retail dealers in leaf tobacco shall also keep a book, and enter therein daily their kept. purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Revenue, which book shall be open at all times for the inspection of any revenue officer. Book to be The above is all that remained as existing law of subdivision seventh of Sec. 3244 R. S., as amended after the passage of Secs. 26 and 27, act October 1, 1890. Eighth. (This subdivision imposed a special tax on dealers in manufactured tobacco, and was repealed by Sec. 26, act October 1, 1890.) Dealers in manufactured tobacco who are not peddlers are not required to register with the collector or give bond. Definition of manufacturer of tobacco. Ninth, as amended by Sec. 69, act August 28, 1894. Every person whose business it is to manufacture tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco. Certain leaf dealers re garded as manufacturers. Every person shall also be regarded as a manufacturer of tobacco whose business it is to sell leaf tobacco in quantities less than a hogshead, case, or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff, or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Revenue with the Farmers and approval of the Secretary of the Treasury shall prescribe: Provided, That farmers and growers of tobacco who sell leaf tobacco of their own growth and raising shall not be regarded as manufacturers of tobacco; and so much of growers of to- as manufac- section three thousand two hundred and forty-four of the Revised Statutes of the United States, and acts amendatory thereof, as are in conflict with this act, are hereby repealed. The special tax on manufacturers of tobacco was repealed by Sec. 26, act October 1, 1890, but they are still required to register, file statement and bond, make returns, keep books, and pay tax on their production. See Secs. 3355 et seq. The Commissioner of Internal Revenue has established the following regulations as to the manner in which leaf tobacco, regarded as manufactured tobacco by Sec. 69, act August 28, 1894, shall be packed: "All persons so selling leaf tobacco, except as above provided [i. e. in Sec. 69, act Aug. 28, 1894], must qualify as manufacturers of tobacco in the manner prescribed in Sec. 3355 of the Revised Statutes, as amended by Sec. 14 of the act of March 1, 1879, and in subsequent sections relating to the manufacture of tobacco, and must conform to the regulations established January, 1892, in Series 7, No. 8, concerning taxes on tobacco. “And such leaf tobacco, so regarded as manufactured tobacco, must be put up in packages such as are prescribed in Sec. 3362, Revised Statutes, as amended by Sec. 14, act of March 1, 1879, and by the act of January 9, 1883, for finecut chewing tobacco, and all other kinds of tobacco not otherwise provided for, to wit: in packages containing one, two, three, four, eight, and sixteen ounces, or in wooden packages containing ten, twenty, forty, or sixty pounds each, marked as prescribed for such wooden packages in said section as amended, and with the caution notice prescribed by Sec. 5, act of March 3, 1883, amending Sec. 3364, Revised Statutes. And when such tobacco, so packed and marked, is sold or removed for use, it shall be subject to the tax of six cents per pound, and stamps therefor shall be affixed and canceled in the manner prescribed for like packages of finecut chewing tobacco." Circular 425, August 28, 1894. Tenth, as amended by Sec. 26, act October 1, 1890. Manu facturers of cigars. Definition of cigar manufacturer. Definition of cigar-maker. Every person whose business it is to make or manufacture cigars for himself, or who employs others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, without previous demand, with the collector of the district in which such cigar-maker shall be employed; and every manufacturer of cigars employing any for employing cigar-maker who shall have neglected or refused to make such registry shall be fined five dollars for each day that such cigar-maker so offending, by neglect or refusal to register, shall be employed by him. To be registered. Penalty on manufacturer unregistered cigar-maker. The special tax on manufacturers of cigars was repealed by Sec. 26, act October 1, 1890, but manufacturers of cigars are still required to register, file statements, give bond, make returns, and pay tax on their production; and the definition above retained is existing law, as it has never been repealed, and is not found elsewhere in the statutes. See Sec. 3387 et seq. The above provisions relative to registry of cigar-makers are regarded by the Internal Revenue Office as practically obsolete, as the other provisions of the law on the same subject were stricken out by Sec. 16, act March 1, 1879 (20 Stat. 347), amending Secs. 3387 and 3389, and the failure to strike this out was probably accidental. These provisions still remain, however, as part of existing law. tobacco; Eleventh, as amended by Sec. 26, act October 1, 1890. PedPeddlers of dlers of tobacco shall be classified and rated classification. as follows, to wit: When traveling with more than two horses, mules, or other animals, as of the first class; when traveling with two horses, mules, or other animals, as of the second class; when traveling with one horse, mule, or other animal, as of the third class; ** * when traveling on foot or by public conveyance, as of the fourth class. Any person who sells or offers to sell Definition. and deliver manufactured tobacco, snuff, or cigars, traveling from place to place, in the town or through the country, shall be regarded as a peddler of tobacco. The special tax on peddlers of tobacco was repealed by Sec. 26, act October 1, 1890. Every such peddler is, however, required to register, file statement and bond, and obtain certificate from the collector; therefore the definition and classification is believed to be an important part of existing law. For further provisions relative to peddlers of tobacco, see Secs. 3381, 3382, 3383, 3384. [Twelfth.] Sec. 3, act of August 2, 1886 (24 Stat. 219). That special taxes are imposed as follows: Manufactur garine, special tax, $600. pay four Wholesale margarine, dealers in oleo special tax, Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manufactures oleomargarine for sale shall be deemed ers of oleomara manufacturer of oleomargarine. Wholesale dealers in oleomargarine shall hundred and eighty dollars. Every person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to $180. |