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election of the Secretary of the Treasury, to be recovered
as in other cases of forfeiture provided for in the internal
revenue laws.

See also penalty provided by section 3143, page 588.
An act to authorize the Director of the ('ensus to collect and

publish additional statistics of tobacco.
SEC. 1. [Act of April 30, 1912 (37 Stat., 107). That
the Director of the Census be, and he is hereby, author-
ized and directed to collect and publish, in addition to the
tobacco reports now being made by him, statistics of the
quantity of leaf tobacco in all forms in the United States
in the possession of all persons who are dealers or manu-
facturers, other than the original growers of tobacco, to
be summarized and returned by the holder to the Director
of the Census as of the dates of October first and April
first of each year, provided that the Director of the
Census shall not be required to collect statistics of leaf
tobacco from any manufacturer of tobacco who in the
preceding calendar year, according to the returns to the
Commissioner of Internal Revenue, manufactured less
than fifty thousand pounds of tobacco, or from any manu-
facturer of cigars who during the preceding calendar year
manufactured less than two hundred and fifty thousand
cigars, or from any manufacturer of cigarettes who dur-
ing the preceding calendar year manufactured less than
one million cigarettes, or from any lealer in leaf tobacco
who, on the average, had less than fifty thousand pounds
in stock at the ends of the four quarters of the preceding
calendar year, and every manufacturer of tobacco who,
in the preceding calendar year, according to the returns
of the Commissioner of Internal Revenue, manufactured
more than fifty thousand pounds of tobacco, and every
manufacturer of cigars who, during the preceding calen-
dar year, manufactured more than two hundred and fifty
thousand cigars, and every manufacturer of cigarettes
who, during the preceding calendar year, manufactured
more than one million cigarettes, and every dealer in or
manufacturer of leaf tobacco who, on an average, during
the preceding calendar year, had more than fifty thou-
sand pounds in stock, at the ends of the four quarters of
the preceding calendar year, shall, under oath, make
written reports of the amounts held by them, as herein

Sec. 7. That the Director of the Census shall have access to the records of the Commissioner of Internal Revenue, for the purpose of obtaining the information herein required, and the Commissioner of Internal Revenue shall cooperate with the Director of the Census in effectuating the purposes and provisions of this act.





32-44. Subsection 10. Manufacturers of

cigars defined.
3387 (amended). Manufacturer's state-

ment, bond, and certificate;
cigarettes and cheroots held to

cigars; penalty.
3388. Manufacturer's sign.
3389 (amended). Record of manufac-

turers. 3390. Annual inventory, book, and

monthly abstracts of manufac

turer; penalty. 3391. Dealers in materials for cigars

to make sworn statement; ex

amination of books, 3392 (amended). How cigars and

cigarettes to be put up and

stamped; penalty. 3393 (amended). Caution notice; pen

alty. 3394 (amended). Tax on cigars and

700. Act of February 24, 1919. Rate

of tax on cigars and cigarettes
manufactured in or imported

into United States.
702. (Same.) Floor tax.
703. (Same.) Cigarette paper; bonds;

records. 3390. Stamps, how prepared, furnished,

etc. 3396. Commissioner to prescribe regu


3397 (amended). Removal without

properly boxing, stamping, or
branding; using false stamps,
etc.; cigars packed for export;

penalty. 98. Absenc of stamp cause of for

feiture. 3399. Cigars manufactured on shares,

commission, or contract, how

stamped; fraud, penalty. 3400. Forfeiture of property for sell

ing etc., contrary to law, using

false stamps, etc. 3401. (Obsolete.) 3402. Imported cigars to pay tax. 3103. Cigars on hand after April 1,

1869. Selling imported cigars not packed and stamped as re

quired by law; penalty. 3404. Purchasing cigars not branded or

stamped; penalty. 3405. Buying cigars from manufac

turer who has not paid special

tax. 3406. Stamps on emptied cigar boxes

to be destroyed; penalty. Destrretion of emptied stamped

cigar boxes; penalty. IV. Par. M., act of October 3, 1913.

Cigars manufactured from imported tobacco.


Cigar- ma ker

Sec. 3244. [Amended. Tenth subsection]

* *

of cigars defined. 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, degties 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 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


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Bond. 71.

offending, by neglect or refusal to register, shall be employed by him.

The provision relative to registry of cigar-makers is virtually obsolete. The other provisions of the law on the same subject were stricken out by section 16, act of March 1, 1879 (20 Stat., 347), amending sections 3387, page 396 and 3389, page 397, and the omission to strike this out was evidently accidental.

Special tax provision repealed by act October 1, 1890.

Special tax again imposed by act June 13, 1898, and repealed by the act of April 12, 1902. (Sec. 5.)

Special tax imposed by section 700, act of February 24,

1919. (See p. 401.) Manufacturer's

Sec. 3387. [Amended by sec. 35, act of October 1, 1890 statement

(26 Stat., 620).]. Every person before commencing, or, if he has already commenced, before continuing, the

manufacture of cigars, shall furnish, without previous statement demand therefor, to the collector of the district a stateForm No. 36).

ment in duplicate, 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; and when the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom they are

to be manufactured, or to whom they are to be delivered; Form and shall give a bond, in conformity with the pro

visions of this Title, in such penal sum as the collector may require, not less than [one] hundred dollars, and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the collector, or under the instructions of the Commissioner of Internal Revenue. Said bond shall be 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 correctly all the returns, statements, and inrentories prescribed; that whenever he shall add to the number of cigar-makers employed by him he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any cigars which have not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of cigars. Every cigar

manufacturer shall obtain from the collector of the disCertificate. trict, who is hereby required to issue the same, a certifi

cate setting forth the number of cigar-makers for which the bond has been given, and shall keep the same posted in a conspicuous place within the manufactory; and every cigar-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined one hundred dollars.

Form No. 41).

And every person who manufactures cigars of any de- Penalty. scription, without first giving bond as herein required, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years. Cigarettes and cheroots shall be held to be cigars under Cigarettes and

cheroots held to the meaning of this chapter.

be cigars.
The place of manufacture should be kept separate and
apart from the place of sale. (United States v. Neid, 13 Int.
Rev. Rec., 28; Fed. Cas. No. 15, 860.)

A manufacturer of tobacco or cigars can not sell at
retail at place of manufacture. (Ludloff v. United States,
108 U. S., 176 ; 29 Int. Rev. Rec., 125; 16 Op. Atty. Gen., 89;
24 Int. Rev. Rec., 227.)

A manufacturer can not retail cigars in his cigar factory. (Crisp 1. Proud, 24 Int. Rev. Rec., 340; 4 Hughes 57; Fed. Cas. No. 3392.)

Where cigar manufacturers desire to voluntarily file a new bond, such bond, if approved by the collector, should be accepted, and the manufacturers' accounts closed under the old bond. Sureties on old bond released when a new bond is given. (T. D. 740.)

Bond of minor son of deceased manufacturer. (T. D. 792.)

Administrator must obtain consent of sureties to continue under bond of deceased. (T. D. 926.)

Consent of sureties necessary before factory can be en

larged or changeul. (T. D. 964.) Sec. 3388. Every cigar-manufacturer shall place and

sign. keep on the side or end of the building within which his business is carried on, so that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil-colors or gilded, giving his full name and business. Any person neglecting to comply with the requirements of this section shall on conviction, be fined not less than one hundred dollars nor more than fire hundred dollars.

Sign must be in English language. (Reculations No. 8,


p. 18.)

Record of manufacturers of

to be by col

Record 11.

Sec. 3389. [Amended by sec. 34, act of October 1, 1890 (26 Stat., 620).] Every collector shall keep a record, in igars à book provided for that purpose, to be open to the in- lector. spection 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 cigars 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 an abstract of his inventory and monthly returns; and he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed.

SEC, 3390. Every person now or hereafter engaged in the manufacture of cigars shall make and deliver to the


Form No. 70b.

Annual inven: collector of the district a true inventory, in such form as tries, and month, may be prescribed by the Commissioner of Internal manufacturer. Revenue, of the quantity of leaf tobacco, cigars, stems,

scraps, clippings, and waste, and of the number of cigarboxes and the capacity of each box, 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 and kinds of said goods were manufactured or produced by 'him, and what were purchased from others, and shall verify said inventory by his oath indorsed

thereon. The collector shall make personal examination Verification of of the stock sufficient to satisfy himself as to the correctinventory:

ness of the inventory; and shall verify the fact of such

examination by oath to be indorsed on the inventory. Form No. 73. Every such person shall also enter daily in a book, the

form of which shall be prescribed by the Commissioner of Internal Revenue, an accurate account of all the articles a foresaid purchased by him, the quantity of leaf-tobacco, cigars, stems, or cigar-boxes, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and shall, on or before the tenth day of each and

every month, furnish to the collector of the district a Form No. 72. true and accurate abstract from such book, verified by

his oath, of all such purchases, sales, and removals made during the month next preceding. In case of refusal or

willful neglect to deliver the inventory or keep the acPenalty.

count, or furnish the abstract aforesaid, he 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 three years.

Verification of returns. (T. D. 1616.) Inventory taken July 1, 1910. (T. N. 1631.)

Instructions as to inventories on January 1, 1920, and veritication thereof by collectors or their deputies. (T. D. 2955.)

Instructions regarding preparation of accounts of manufacturers of cigars and cigarettes. (T. D. 1726.)

Instructions to collectors regarding annual inventories to be made by cigar and tobacco manufacturers. (T. Ds. 1733, 1895, 2057.)

Revised Form 72 to be used by manufacturers reporting for December, 1913, and thereafter. (T. D. 1925. )

Unstamped cigars and cigarettes removed as “smokers." (T. Ds. 1723, 1725, 1744.)

Monthly abstracts; forms to be used. (T. D. 2957.) Dealers in ma SEC. 3391. It shall be the duty of every dealer in af.

sworn tobacco or material used in manufacturing cigars, on dedemanded.

mand of any officer of internal revenue, to render to such officer a true and correct 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 examina

terial for cigars to make statement, when

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