Penalty for neglect, &c. to keep books, &c. Venders, &c. of tinfoil, &c. to

state amount of

When tax on

he or they shall forfeit the sum of five hundred dollars, to be recovered with costs of suit. And it shall be the duty of any manufacturer or vender of tinfoil, or other material used in manufacturing tobacco, snuff, or cigars, on demand of an officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity sales thereof to and amount of tinfoil or other materials sold or delivered to any person or certain persons. persons named in such demand; and in case of refusal or neglect to ren- Proceedings if der such statement, or of cause to believe such statement to be incorrect such statement is not made, or or fraudulent, the assessor of the district may cause an examination of is believed to be persons, books, and papers to be made in the same manner as provided in fraudulent. the fourteenth section of this act. And all the provisions of law relating General provito manufacturers generally, so far as applicable and not inconsistent here- sions of law to with, shall be held to apply to the manufacture of tobacco, snuff, and apply hereto. cigars: Provided, That the tax imposed upon the manufacturer of tobac- Post, p. 474. co, snuff, and cigars, shall be held to accrue upon the sale or removal from the place of manufacture, unless removed to a bonded warehouse: Provid- tobacco, &c. aced further, That manufactured tobacco, snuff, or cigars, whether of domes- Transfer of totic manufacture or imported, may be transferred, without payment of the bacco, &c. may be made to bondtax, to a bonded warehouse established in conformity with law and treas- ed warehouse ury regulations, under such rules and regulations and upon the execution without payof such transportation bonds or other security as may be prescribed by ment of tax, upon giving bonds, the commissioner of internal revenue, subject to the approval of the &c.; Secretary of the Treasury, said bonds or other security to be taken by the collector of the district from which such removal is made; and may and from one bonded warebe transported from such a warehouse to any other bonded warehouse eshouse to another, tablished as aforesaid, and may be withdrawn from bonded warehouse for or for export. consumption on payment of the tax, or removed for export to a foreign Regulations for country without payment of tax, in conformity with the provisions of law tilled spirits to relating to the removal of distilled spirits, all the rules, regulations, and apply to tobacco, conditions of which, so far as applicable, shall apply to tobacco, snuff, or &c. so far as apcigars in bonded warehouse. And no drawback shall in any case be allowed upon any manufactured tobacco, snuff, or cigars.

crues.

removal of dis

plicable.
No drawback.

Section 91.

Tobacco, snuff, and cigars to be inspected.

Fees of inspec

Penalty for fraudulently making or

changing marks

That section ninety-one be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That all manufactured tobacco, snuff, or cigars, shall, before the same is used or removed for consumption, be inspected by an inspector appointed under the provisions of law, who shall mark or affix a stamp upon the box or other Package to be package containing such tobacco, snuff, or cigars, in a manner to be pre- marked or stamped, and scribed by the commissioner of internal revenue, denoting the kind, how. quantity, or number contained in each package, with the date of inspection and the name of the inspector, and the collection district. The fees of such inspector shall in all cases be paid by the owner of the manufac- tor. tured tobacco, snuff, or cigars, so inspected. And any person who shall affix upon any box or other package containing such tobacco, snuff, or cigars, any mark or stamp which shall be false or fraudulent in any of the particulars before recited in this section, or shall, with intent to defraud the United States, or to cause the same to be defrauded, change in any manner such stamp or mark, or such box or package so marked or stamped, shall be liable to a fine of not less than fifty dollars, or to imprisonment, not exceeding two years, for every such offence. And all Cigars to be cigars manufactured after the passage of this act shall be packed in boxes how packed. or paper packages. And any manufactured tobacco, snuff, and cigars, Tobacco, snuff whether of domestic manufacture or imported, which shall be sold or pass out of hands of or cigars, passing out of the hands of the manufacturer or importer, except into a bonded manufacturers, warehouse, without the inspection marks or stamps affixed, unless other- &c. without inwise provided, shall be forfeited, and may be seized wherever found, and spection marks, except, &c., to be shall be sold, and the proceeds of such sale shall be distributed between forfeited, &c. the United States and the informer, if there be any, as provided by law. The commissioner of internal revenue shall keep an account of all

tors.

Account to be stamps delivered to the several inspectors; and said inspectors shall also kept of stamps keep an account of all stamps by them used or placed upon boxes condelivered to or used by inspec- taining cigars, and of all tobacco, snuff, and cigars inspected, and the name of the person, firm, or company for whom the same were so inspected, and shall return to the assessor of the district a separate and distinct account of the same, and also return to the said commissioner, on demand, all stamps not otherwise accounted for, and shall give a bond for a faithful performance of all the duties to which he may be assigned, and to return or account for all stamps which may be placed in his hands.

Inspectors to give bonds.

Section 92.

person, except

the manufac

turer, to part

ces;

manufacturer

the tax.

That section ninety-two be amended by striking out all after the enactPenalty for any ing clause, and inserting in lieu thereof the following: That if any person other than the manufacturer shall sell, or consign, or remove for sale, or part with the possession of any manufactured tobacco, snuff, or cigars with the posses- upon which the taxes imposed by law have not been paid, with the knowlsion of tobacco, &c. on which edge thereof, such person shall be liable to a penalty of one hundred taxes have not dollars for each offence. And any person who shall purchase or receive been paid; for sale any such tobacco, snuff, or cigars, which has not been inspected, for receiving tobacco, snuff, or branded, or stamped as required by law, or upon which the tax has not cigars under cer- been paid, if it has accrued or become payable, with knowledge thereof, tain circumstan- shall be liable to a penalty of fifty dollars for each and every offence. for receiving And any person who shall purchase or receive for sale any such tobacco, tobacco from a snuff, or cigars, from any manufacturer who has not paid the special tax, who has not paid shall be liable for each and every offence to a penalty of one hundred dollars, and, in addition thereto, a forfeiture of all the articles, as aforesaid, so purchased or received, or the full value thereof. And every Persons before person, before making any cigars after the passage of this act, shall apply making cigars to for and procure from the assistant assessor of the district in which he resides a permit authorizing such persons to carry on the trade of cigar Charge there- making, for which permit he shall pay said assistant assessor the sum of twenty-five cents. And every person employed or working at the busiBefore making ness of cigar making in any other district than that in which he or she cigars in a district where they is a resident shall, before making any cigars in such other district, present do not reside, to said permit to the assistant assessor of the district where so employed or have their per- working, and procure the indorsement of said assistant assessor thereon, authorizing said business in said district, for which indorsement the assistant assessor shall be entitled to receive from the applicant the sum of Authority to be ten cents. And it shall be the duty of every assistant assessor, upon apindorsed on per- plication of any person residing in his district, to furnish a permit, or to indorse upon the permit of the applicant, if resident in another district, authority to pursue the trade of cigar making within the proper district Record of per- of such assistant assessor; and said assistant assessor shall keep a record mits to be kept, of all permits granted or indorsed by him, showing the date of each per

procure a permit.

for.

mit indorsed.

mit.

and to state what.

mit, the name, residence, and place of employment of the party named therein, the name and district of the officer who originally granted the same, or who may have made any subsequent indorsements thereon, and the name or names of the party or parties by whom the person named in such permit is employed, or, if working for himself, stating such fact; Makers of ci- and every person making cigars shall keep an accurate account in a book gars to keep acof all the cigars made by him, for whom, and their kind or quality; and, count and give a copy thereof to if made for any other person, shall state in said account the name of the assistant assessor person for whom the same were made, and his place of business, and shall, on the first Monday of every month, deliver to the assistant assessor of the district a copy of such account, verified by oath or affirmation that the same is true and correct. And if any person shall make any cigars without procuring such permit, or the proper indorsements thereon, or neglect to keep such account in book-form he shall be punished by a fine of five dollars for each day he shall so offend, or by imprisonment for such time as the court may order for each day's offence, not exceeding for failing to thirty days in the whole, upon any one conviction. And if any person

each month.

Penalty for making cigars

without permit, &c.;

ones.

liver them in

ment of tax.

Purchaser to do what;

to pay taxes.

making cigars shall fail to make the return herein required, or shall make make returns, or a false return, he shall be punished by a fine not exceeding one hundred making false dollars, or by imprisonment not exceeding thirty days. And any person may apply to the assistant assessor or inspector of the district to have any Person having permit, upon recigars of his own manufacture counted; and on receiving a certificate of quest, may have the number, for which such fee as may be prescribed by the commis- cigars counted, sioner of internal revenue shall be paid by the owner thereof, may sell &c. and may deand deliver such cigars to any purchaser, in the presence of said assistant bulk to purchasassessor or inspector, in bulk or unpacked, without payment of the tax. er without payA copy of the certificate shall be retained by the assistant assessor or by the inspector, who shall return the same to the assessor of the district. The purchaser shall pack such cigars in boxes or paper packages, and have the same inspected and marked or stamped according to the provisions of law, and shall make a return of the same, as inspected, to the assistant assessor of the district wherein the same were manufactured, and, unless removed to a bonded warehouse, shall pay the taxes on such cigars within fifteen days after purchasing them, to the collector of the district wherein they were manufactured, and before the same have been removed from the store or building of such purchaser, or from his possession; and if such purchaser shall neglect for more than fifteen days to pack and have such cigars duly inspected, and to pay the taxes thereon neglect; according to law, he shall be fined not exceeding five hundred dollars, and be imprisoned not exceeding six months, at the discretion of the court, and the cigars may be seized by the collector and shall be forfeited to the United States. And if any person, firm, company, or corporation shall employ or procure any person to make any cigars, who has a person without not the permit or the indorsement thereon required by this act, he shall be punished by a fine of ten dollars for each day he shall so employ such person, or by imprisonment not exceeding ten days. And if any person shall be found making cigars without such permit, or the indorsement gars without a thereon, the collector of the district may seize any cigars, or tobacco for Cigars, &c. to making cigars, which may be found in possession of such person, and the be forfeited. same shall be forfeited to the United States and sold; and the proceeds of such sale shall be distributed between the United States and the in- distributed. former, if there be any, as provided by law.

Penalty for

for employing

a permit to make cigars;

for making ci

permit.

Proceeds, how

Manufactures except, &c.,

where the product does not exceed the rate of

$1000 per annum, to be ex

empt.

such rate, but is

in all other cases;

That section ninety-three be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That all goods, wares, and merchandise, or articles manufactured, made, or produced (except refined petroleum, refined coal oil, cotton, gold and silver, spirituous and malt liquors, manufactured tobacco, snuff, and cigars) by any per-on or firm, where the product shall not exceed the rate of one thousand dollars per annum, and shall be made or produced by the labor of such person or firm, or by his or their family, shall be and are hereby exempt from tax; where the product shall exceed such rate, and not ex- Tax, when the ceed the rate of three thousand dollars, the tax shall be levied, assessed, product exceeds and collected only upon the excess above the rate of one thousand dollars not over $3000; per annum; and in all other cases the whole annual product, including any business or transaction where one party has been furnished with materials, or any part thereof, and employed by another party to manufacture, make, or finish the goods, wares and merchandise, or articles, paying or promising to pay therefor, and to whom the same are returned when so made and finished, shall be assessed and the tax paid thereon by the producer or manufacturer: Provided, That whenever a producer or manufacturer shall use or consume, or shall remove for consumption or use, &c. when reany articles, goods, wares or merchandise, which, if removed for sale, moved for conwould be liable to taxation, he shall be assessed for the tax upon the ar- sumption or use. ticles, goods, wares, or merchandise so used, or so removed for consumption or use; but naphtha, the product of the distillation of petroleum, and Naphtha exother similar bituminous substances, when used or consumed on the empt, when, &c. premises for fuel or cleaning, shall be exempt from tax.

to be on salable value of articles,

Section 94.

tain manufac

tures, unless

otherwise provided for.

That section ninety-four be amended by striking out all after the enactTaxes on cer- ing clause, and inserting in lieu thereof the following: That upon the articles, goods, wares, and merchandise hereinafter mentioned, except where otherwise provided, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer Post, pp. 474, or producer thereof, or removed for consumption, or use, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be assessed, collected, and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to say:

475,

Candles.

Illuminating

gas.

Where gas

been in opera

tion the preceding year. Product returned to be

what.

Certain gas

On candles, of whatever material made, a tax of five per centum ad valorem.

On gas, illuminating, made of coal wholly or in part, or any other material, when the product shall not be above two hundred thousand cubic feet per month, a tax of ten cents per one thousand cubic feet; when the product shall be above two and not exceeding five hundred thousand cubic feet per month, a tax of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceed ing five millions of cubic feet per month, a tax of twenty cents per one Rate of tax de- thousand cubic feet; when the product shall be above five millions, a termined by the average of the tax of twenty-five cents per one thousand cubic feet. And the general monthly product average of the monthly product for the year preceding the return required for the year. by law shall determine the rate of tax herein imposed. And where any works have not gas-works have not been in operation for the next year preceding the return as aforesaid, then the rate shall be determined by the estimated average of the monthly product: Provided, That the product required to be returned by law by any gas company shall be understood to be, in addition to the gas consumed by said company or other party, the product charged in the bills actually rendered by the gas company during the month preceding the return; and until the thirtieth day of April, eighteen hundred and sixty-seven, all gas companies whose price is fixed by companies may law are authorized to add the tax herein imposed, to the price per thoucharge tax to consumers until, sand feet on gas sold; and all such companies which have heretofore contracted to furnish gas to municipal corporations are, in like manner Post, p. 474. and for the same period, authorized to add such tax to such contract Gas for light- price: Provided further, That all gas furnished for lighting street lamps ing streets, &c., or for other purposes, and not measured, and all gas made for and used for and used by by any hotel, inn, tavern, and private dwelling-house, shall be subject to hotels, to be sub- tax whatever the amount of product, and may be estimated; and if the ject to tax. returns in any case shall be understated or underestimated, it shall be stated may be in- the duty of the assistant assessor of the district to increase the same as he shall deem just and proper: And provided further, That gas companies located within the corporate limits of any city or town, whether in the same district or otherwise, or so located as to compete with each other, shall pay the rate of tax imposed by law upon the company having the largest production: And provided further, That coal tar and ammoniacal liquor produced in the manufacture of illuminating gas, and the products Coal tar, &c. of the re-distillation of coal tar, and the products of the manufacture of ammoniacal liquor thus produced, shall be exempt from tax.

&c.

and that made

Returns under

creased.

Rate of tax when companies compete with each other.

exempt.

um.

Illuminating, On illuminating, lubricating, or other mineral oils, marking not less lubricating, or other mineral than thirty-six nor more than fifty-nine degrees Baumé's hydrometer, the oils, the product product of the distillation, re-distillation, or refining of crude petroleum, of crude petrole- twenty cents per gallon; and all such oils between the specific gravity, by What to be Baumé's test, of thirty-six and fifty-nine degrees, inclusive, shall be deemed refined deemed refined illuminating oil; and any person or persons who, for the illuminating oil. Who to be purpose of sale or consumption, shall mix any of the heavier paraffine deemed and oils with such illuminating oils, or with naphtha, or either one with the other, shall be deemed manufacturers of illuminating oil, and taxed as such; and said oil thus mixed, either with or without further distillation,

taxed as manufacturer of illuminating oil.

shall be subject to a tax of twenty cents per gallon if, after said mixing Tax.
or distillation, the product marks, by Baumé's hydrometer, between said
points of thirty-six and fifty-nine degrees, inclusive.

On illuminating, lubricating, or other mineral oils, marking not less than thirty-six nor more than fifty-nine degrees Baumé's hydrometer, the exclusive product of the refining of crude oil produced by a single distillation of coal, shale, asphaltum, peat, or other bituminous substances, not otherwise provided for, ten cents per gallon.

Illuminating, &c. oils, the pro

duct of the refin

ing of crude oil.

Distillers, &c. of mineral oil,

On oil, naphtha, benzine, benzole, or gasoline, marking more than fifty- Oil, naphtha, nine degrees Baumé's hydrometer, the product of the distillation, re-dis- benzine, benzoline, or gasoline. tillation, or refining of crude petroleum, or of crude oil produced by a single distillation of coal, shale, peat, asphaltum, or other bituminous substances, a tax of ten cents per gallon: Provided, That distillers and refiners of illuminating, lubricating, or other mineral oil, naphtha, benzine, &c. to be subject benzole, or gasoline, shall be subject to all the provisions of law applicable to all laws applito distillers of spirits, with regard to special taxes, bonds, returns, assess- cable to distillers ments, removing to and withdrawing from warehouses, liens, penalties, as deemed necesof spirits, so far forfeitures, drawbacks, and all other provisions designed for the purpose sary by the comof ascertaining the quantity distilled, and securing the payment of taxes, so far as the same may, in the judgment of the commissioner of internal revenue, and under regulations prescribed by him, be deemed necessary Certain distilfor that purpose: And provided further, That distillers and refiners of lers not to make coal or mineral oil, whose product shall not exceed twenty-five barrels per than once in day, on a monthly average, shall not be required to make returns oftener thirty days. than once in thirty days.

missioner.

returns oftener

Spirits of tur

Coffee, ground

substitutes

On spirits of turpentine, ten cents per gallon. On coffee, roasted or ground, on all ground spices and dry mustard, and pentine. upon all articles intended for use as substitutes for or as adulterations of spices, and dry coffee, spices, or mustard, and upon all compounds and mixtures prepared mustard, and all for sale, or intended for use and sale as coffee, spices, or mustard, or as therefor. substitutes therefor, one cent per pound: Provided, That the exemption of one thousand dollars in annual value of product manufactured shall not apply to any of the above-specified articles mentioned in this paragraph. On molasses produced from the sugar-cane, and not from sorghum or imphee, a tax of three cents per gallon.

Proviso.

Molasses.

juice.

On sirup of molasses or sugar-cane juice, when removed from the plan- Sugar-cano tation, concentrated molasses or melado, and cistern bottoms, of sugar produced from the sugar-cane and not made from sorghum or imphee, a tax of three-fourths of one cent per pound.

On sugars not above number twelve Dutch standard in color, produced Sugars not from the sugar-cane and not from sorghum or imphee, other than those above number produced by the refiner, a tax of one cent per pound.

On sugars above number twelve and not above number eighteen Dutch standard in color, produced directly from the sugar-cane and not from sorghum or imphee, a tax of one and a half cent per pound. On sugar above number eighteen Dutch standard in color, produced directly from the sugar-cane and not from sorghum or imphee, a tax of two cents per pound.

12;

Post, p. 474.

above number

12, and not above

number 18;

18.

above number

Gross amounts

of sales of sugar

refiners.

Who are sugar

On the gross amount of the sales of sugar refiners, including all the products of their manufactories or refineries, a tax of two and one half of one per centum ad valorem: Provided, That every person shall be regarded as a sugar refiner, and pay the taxes required by law, whose busi- refiners. ness it is to advance the quality and value of sugar upon which a tax or duty has been paid, by melting and recrystallization, or by liquoring, clay- Post, p. 474. ing, or other washing process, or by any other chemical or mechanical means, or who shall by boiling or other process advance the quality or value of molasses, concentrated molasses, or melado, upon which a tax or duty has been paid.

On sugar candy and all confectionery made wholly or in part of sugar, Sugar candy