dred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years.

Regulations in regard to tobacco, snuff, and cigars are to be found in Int. Rev. Reg., Series 7, No. 8, Revised (Dec., 1894).

tobacco to render statement of sales when

SEC. 3359. It shall be the duty of any dealer in leaf tobacco, or in any material used in manufac- Dealers in leaf turing tobacco or snuff, on demand of any officer of internal revenue, to render a true demanded. and complete statement, under oath, of the quantity and amount of such leaf tobacco or materials sold or delivered to any person named in such demand; and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the collector shall make an examination of persons, books, and papers, in the manner provided in relation to frauds and evasions.

Leaf tobacco dealer's books.

SEC. 3360, as amended by Sec. 14, act March 1, 1879. 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 any internal revenue officer or agent, and the other shall, at the end of each and every year, and upon the

of

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 imprisoned not more than one year.

See definitions of dealer in leaf tobacco and retail dealer in leaf tobacco in Sec. 3244. See Int. Rev. Reg., Series 7, No. 8, Revised, p. 8 et seq.

SEC. 3361. [Repealed by Sec. 69, act Aug. 28, 1894.] SEC. 3362, as amended by Sec. 14, act March 1, 1879 (20 Stat. 327), and act January 9, 1883 (22 Stat. 401). All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner :

Tobacco and snuff, how put up.

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 option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each;

All smoking-tobacco and all cut and granulated tobacco other than fine-cut chewing, all shorts, the refuse of fine-cut chewing, which has passed through

a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing two, three, four, eight, and sixteen ounces each;

All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight.

And every such wooden package shall have printed or marked thereon the manufacturer's name, and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: And provided further, That fine-cut shorts, the refuse of fine-cut chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, and perique tobacco may be sold by the manufacturer or Perique toproducer thereof in the form of carrots, Amendment directly to a legally qualified manufacturer, Jan. 9, 1883. to be cut or granulated and used as material in the manufacture of cigarettes or smoking-tobacco, without the payment of tax under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish.

bacco.

by act

SEC. 3363, as amended by Sec. 31, act October 1, 1890. No manufactured tobacco shall be sold or offered for

Tobacco and snuff to be sold only in prescribed pack

ages. Sec. 31,

act Oct. 1, 1890.

sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail dealers from the packages authorized by Section thirty-three hundred and sixtytwo of the Revised Statutes; and every person who sells or offers for sale any snuff, or any kind of manufactured tobacco, not so put up in packages and stamped, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years.

Penalty.

Under Sec. 3363 it was held that a retail dealer who in the course of his business sells, at retail, tobacco taken by him from a wooden package duly put up and stamped, whether taken at or before the sale, does not violate this section. United States v. Veazie, Circuit Court D. Mass., May 2, 1881, Nelson, D. J., 6 Fed. Rep. 867.

It is not an offense under Sec. 3363 R. S. to sell tobacco at retail from a wooden package to another retailer in a quantity as large as four or five pounds. The vendor is under no obligations to inform himself as to the purposes of a purchaser. If the purchaser should undertake to make an unlawful disposition of his goods he must answer for his own acts. United States v. Jenkinson, District Court W. D. Pa., 1883, Acheson, J., 15 Fed. Rep. 903.

Label and no

ages of tobacco and snuff.

SEC. 3364, as amended by Sec. 5, act March 3, 1883. Every manufacturer of tobacco or snuff shall, in addition to all other requirements of this title retice on pack lating to tobacco, print on each package, or securely affix, by pasting, on each package containing tobacco or snuff manufactured by or for him, a label, on which shall be printed ** the number of the manufactory, the district and State in which it is situated, and these words:

"NOTICE. The manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under the penalties of law, not to use this package for tobacco again.'

Every manufacturer of tobacco who neglects to print on or affix such label to any package containing tobacco made by or for him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined fifty dollars for each package in respect to which such offense shall be committed.

The amendment of March 3, 1883, struck out the requirement that the proprietor's or manufacturer's name should be printed on the label.

The amending section was as follows:

SEC. 5, act of March 3, 1883. That from and after the passage of this act every manufacturer of tobacco or snuff shall, in addition to all other requirements of law, print on each package, or securely affix by pasting on each package containing tobacco or snuff manufactured by or for him, a label on which shall be printed the number of the manufactory, the district and State in which it is situated, and these words:

NOTICE. The manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under penalties of law, not to use this package for tobacco again.

smoking-to

factured before

SEC. 3365. The Commissioner of Internal Revenue may, in any case, allow snuff and smoking- Snuff and tobacco manufactured before July twenty, bacco manueighteen hundred and sixty-eight, not in July 20, 1868. wooden packages, to be stamped and sold in the original packages.