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Sec. 3355. Manufacturer's statement of

of tax, or giving bond, makbusiness.

ing false entries, etc. Bond and certificate ; penalties. 3373. Absence of stamp to be evidence 3356. Sign to be put up by manufac

of non-payment. turer; penalty for omission. 3374. Removing except in proper pack3357. Record of manufacturers to be

ages or without stamp, selling kept by collector.

unlawfully, etc. 3358. Annual inventory of manufac- 3375. Affixing false stamps, or stamps turer.

before used. Books and monthly abstracts. 3376. Stamps on emptied packages to 3359. Dealers in leaf tobacco to render

be destroyed; buying, selling, statement of sales when de

or using the same. manded.

3377. Imported tobacco and snuff ; 3360. Books of dealer in leaf tobacco.

also scraps, cuttings, and clip3361. Repealed.

pings. 3362. Tobacco and snuff, how put up. 3378. Tobacco and snuff on hand be3363. Tobacco and snuff to be sold

fore July 20, 1868; monthly only in prescribed packages;

inventories. penalty.

3379. Obsolete. 3364. Label and notice on packages of 3380. Selling tobacco falsely representtobacco and snuff.

ed to be made and tax-paid 3365. Snuff and smoking-tobacco man

before July 20, 1868; penalty. ufactured before July 20, 1868. 3381. Peddlers of tobacco; statement 3366. Purchasing tobacco not branded

and bond. or stamped ; penalty.

3382. Peddlers of tobacco traveling 3367. Buying tobacco from a manufac

turer who has not paid special 3383. Peddler to obtain and exhibit tax.

certificate, etc. 3368. Tax on tobacco and snuff. 3384. Peddling tobacco unlawfully; 3369. Stamps, how prepared, furnished,

penalty. and sold.

3385. Exportation of manufactured 3370. Tobacco manufactured by one

tobacco, etc. person for another,

on [3385 a.] Transportation bond, etc. shares, stamps, by whom af- Export bond, etc.

fixed; fraud in such cases. [3385 b.] Exportation of tobacco under 3371. Assessment of tax on tobacco,

regulations. snuff, and cigars, removed 3386. Drawback on exported tobacco, without stamps.

snuff, and cigars. 3372. Removing unlawfully, selling [3386 a.] Fraudulently claiming drawwithout stamps, or payment

back on tobacco, etc. [See definition of tobacco manufacturer in Sec. 3244, par. 9.]

with wagon.


Sec. 3355, as amended by Sec. 14, act March 1, 1879 (20 Stat. 327). Every person, before commencing, Tobacco manuor, if he has already commenced, before con- statement

, tinuing, the manufacture of tobacco or snuff, certificate. 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


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


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 inventories 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.

And every manufacturer shall obtain a certificate from the collector 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.

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 description 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.

In a case of suit on a bond of a manufacturer of tobacco for non-payment of taxes, and who had not renewed his license at the close of the license year, it was held that the sureties' liability did not cease upon the expiration of the license. Revenue officers not required to give notice to manufacturers of the expiration of their licenses. United States v. Truesdell, 2 Bond, 78.

Suit on tobacco manufacturer's bond. United States v. Borrowcliff, 3 Ben. 519.

Sign to be put

Record of


Sec. 3356. Every manufacturer of tobacco and snuff shall place and keep on the side or end of the building wherein his business is carried on, turby a penalty so that it can be distinctly seen, a sign, with for omission. letters thereon not less than three inches in length, painted in oil-colors or gilded, giving his full name and business. And every person who neglects to comply with the requirements of this section shall be fined not less than one hundred dollars or more than five hundred dollars.

Sec. 3357, as amended by Sec. 33, act October 1, 1890. Every collector shall keep a record, in a book or books provided for the purpose, to be toamne facturers open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal revenue agents, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns. And he shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue.

Sec. 3358. Every person now or hereafter engaged in the manufacture of tobacco or snuff shall make and deliver to the collector of the dis- tory of mauutrict a true inventory, in such form as may be Form 70 a. prescribed by the Commissioner of Internal Revenue, and verified by his own oath, of the quantity of each of

Annual inven

Books to be kept by manufacturer.

the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tin-foil, 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 time 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 and produced by him, and what was purchased from others. The collector 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 examination by oath, to be indorsed on or affixed

to the inventory. And every such person

shall keep a book or 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, tin-foil, licorice, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district removed ; also the number of net pounds of lumps of plug-tobacco made in the lump-room, and the number of packages and pounds thereof produced in the pressroom each day. And he shall, on or before the tenth

day of each month, furnish to the collector a true and complete abstract from such book,

verifying the same by his oath, of all such purchases, sales, and removals made during the month

next preceding And whenever any such

person refuses or willfully neglects to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall be fined not less than five hun

Monthly abstracts from books. Forin 62.


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