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of cigars; or who affixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containing any cigars, shall, in addition to the penalties elsewhere provided in this Title for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging.

See section 5413, Revised Statutes, page 680.

Machines used in violation of law, although leased from a third person ignorant of such violation, are subject to forfeiture. The owner is held to have acted with the knowledge that the property would be subject to forfeiture if the business was unlawfully conducted, and to have taken the risk. (United States v. 220 Patented Machines, 99 Fed., 559; T. D. 54.)

The existence of a bona fide mortgage on personal property will not prevent forfeiture. (United States v.

2461 pounds of Tobacco, 103 Fed., 791.) Sec. 3101. (Obsolete.) Falsely representing cigars to have been made prior to July 20, 1868.

Sec. 3402. All cigars imported from foreign countries Imported shall pay, in addition to the import duties imposed thereon, gars to pay tax; the tax prescribed by law for cigars manufactured in the and by United States, and shall have the same stamps affixed. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and canceled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturers of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every officer of customs who permits any such cigars to pass out of his custody or control, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more

ci

when whom

affixed.

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

Relative to packing and stamping imported cigars:

SEC. 2804, amended act of Aug. 28, 1894, sec. 26. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect.

As to imported cigarettes, see section 3392 as amended, page 399.

As to exportation of cigars, see under tobacco, section 3385, pa ge 390.

As to drawback on cigars. (Sec. 3386, p. 393.)

Instructions for stamping dome tic cigars reimporteil. (Regulations No. 8, pp. 64, 65.)

Cigars imported from the Philippines are not imported from a foreign country. (24 Op. Atty. Gen., 120.)

Section 3377 as amended provides, " That scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been paid thereon, be withdrawn in bulk without the payment of the internalrevenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions and regulations as shall be prescribed by the Commissioner of Internal Revenue

and approved by the Secretary of the Treasury." Cigars on hand April

SEC. 3403. All cigars of every description, on hand 1,

after the first day of April, eighteen hundred and sixtynine, shall be taken to have been either manufactured or imported after the passage of the internal-revenue act of July twentieth, eighteen hundred and sixty-eight, and

shall be stamped accordingly. Selling im ported cigars

Every person who sells or offers for sale any imported not packed and cigars, or cigars purporting or claimed to have been imquired by law; ported, not put up in packages and stamped as provided penalty.

by this chapter, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two

years. Purchasing ci. Sec. 3104. Every person who purchases or receives for or stamped ; pen- sale any cigars which have not been branded or stamped alty.

according to law, shall be liable to a penalty of fifty dollars for each such offense.

Dealers, as well as manufacturers, are liable for selling or offering for sale cigars not properly boxed and stamped. (United States v. Edwards, 17 Int. Rev. Rec., 126; Fed. Cas. No. 15025; United States 1. Mena, 29 Int. Rev. Rec.,

190.) Buying cigars Sec. 3405. Every person who purchases or receives for

sale any cigars from any manufacturer who has not paid not paid special the special tax shall be liable for each offense to a penalty

of one hundred dollars, and to a forfeiture of all the said

after 1869.

gars not branded

from turer

manufac who

has

articles so purchased or received, or of the full value thereof.

Sec. 3406. Whenever any stamped box containing emptied garn cigars, cheroots, or cigarettes, is emptied, it shall be the hoxen to be duty of the person in whose hands the same is to destroy for versiect, etc. utterly the stamps thereon. Any person who willfully neglects or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another or who sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offense be fined not exceeding one hundred dollars

Destruction of and be imprisoned not more than one year. Any revenue emptied stampel officer may destroy any emptied cigar-box upon which a cigar box. cigar-stamp is found.

Section 3315, as amended by section 5, act March 1, 1879, page 270, provides for restamping packages of cigars and cigarettes which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident.

An act to reduce tariff duties and to provide revenue for the Gov

ernment, and for other purposes, approved October 3 1913 (38 Stat., 114).

MANUFACTURE OF ARTICLES INTENDED FOR EXPORTATION IN

BONDED WAREHOUSES.

*

SEC. IV. Par. M.

Provided, That cigar's manufactured in whole of tobacco imported from any one country, made and manu- imported factured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufacture.

Cigars from

to. bacco.

Cigars made in bonded manufacturing warehouses. (Customs Decision No. 33,783; Oct. 10, 1913; see T. D. 1919.)

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CHAPTER TEN.

OPIUM.

(Act of January 17, 1914 (38 Stat., 275).] Sec.

Sec,
1. Opium manufactured for smok- 3. Tax paid by stamp.

ing purposes ; manufacturer 4. General laws applicable.
defined.

5. Penalty; forfeiture and destruc2. Notice; inventories; books; re

tion of opium. turns; bond.

6. Former provisions repealed. (Act of December 17, 1914 (38 Stat., 785).) 1 (amended). Registration; spe- 7. Laws applicable; possession of cial tax; records; forfeitures.

drugs; penalties. 2. Purchase orders; prescriptions ; 8. Possession of drugs prohibited, exemptions.

when; exemptions. 3. Sworn statement.

9. Penalties. 4. Shipments.

10. Appointment of agents, deputy 5. Inspection of order forms, etc.;

collectors, etc.
certified copies of returns; fees 11. Appropriation.
of collectors.

12. Impairment or repeal of certain 6. (amended). Preparations ex

acts.
empt; records; decocainized
coca leaves.

[Act of February 24, 1919 (40 Stat., 1057).) 1008. Selling, compounding, etc., of

opium, etc.; seizures and for

feitures. An act regulating the manufacture of smoking opium within the United States, and for other purposes.

a Sec. 1. [Act of January 17, 1914 (38 Stat., 275).). Tax of $300 That an internal-revenue tax of $300 per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue. Every person who prepares opium suitable for smoking purposes from crude gum opium, or from any preparation thereof, or from the residue of smoked or partially smoked opium, commonly known as yen shee, or from any mixture of the above, or any of them, shall be regarded as a manufacturer of smoking opium within the meaning of this act. Sec. 2. That every manufacturer of such opium shall Notices,

, file with the collector of internal revenue of the district books, signs, and in which his manufactory is located such notices, inven- factory number. tories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval

413

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