the tax on the fermented liquor thus removed. The stamps thus cancelled and defaced shall be disposed of and accounted for in the manner directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

forfeitures.

And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penalties above pro- Penalties and vided by this section. Every owner, agent, or superintendent of any brewery or bottling house who removes, or connives at the removal of, any fermented liquor through a pipe line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same.

Storing of bottled beer and empty bottles is part of the business of bottling and not allowed on brewery premises.

Beer intended for bottling, except when removed by pipe line, must be drawn into stamped packages and removed from the brewery, and the bottling premises must be so separated from the brewery that the beer must be carried upon a street or road which is a public highway, actually and commonly used as a thoroughfare by the public, in its passage from the brewery to the bottling establishment. (Int. Rev. Reg., No. 6, revised, under "Bottling.")

Concerning the transfer of fermented liquors from a brewery by way of pipe line or conduit for the sole purpose of bottling the same. (Regulations, No. 6, revised, Oct. 8, 1909.)

EXPORTATION OF FERMENTED LIQUORS.

fermented liq

[Act of June 18, 1890 (26 Stat., 162).] That from and, Exportation of after the first day of January, eighteen hundred and uors. ninety-one, fermented liquor may be removed from the place of manufacture, or storage, for export to a foreign country, without payment of tax, in such packages and under such regulations, and upon the giving of such notices, entries, bonds, and other security, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe; and no drawback of tax shall be allowed on fer- No drawback. mented liquor exported on and after the first day of January, eighteen hundred and ninety-one, unless entered for exportation prior to such date.

This operates as a repeal, on and after January 1, 1891, of section 3441, Revised Statutes, as amended. (Regulations No. 29, T. D. 540.)

CHAPTER SIX.

TOBACCO AND SNUFF.

69. Act of August 28, 1894. Manufac- 3370. Tobacco manufactured by one perturer of tobacco defined.

3372.

3373.

3374.

3375.

3376.

3378. Obsolete.
3379. Obsolete.

3380. Obsolete.

SEC. 69. [Act of Aug. 28, 1894 (28 Stat., 509).] Every of Mobact person whose business it is to manufacture tobacco or fined. snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or

leaf-tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco.

dealers when re

Every person shall also be regarded as a manufacturer Retail leaf of tobacco whose business it is to sell leaf tobacco in garded as manuquantities less than a hogshead, case, or bale; or who facturers. sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe: Provided, That farmers and growers of tobacco who sell leaf tobacco Farmers and of their own growth and raising shall not be regarded as manufacturers of tobacco; and so much of section three thousand two hundred and forty-four of the Revised Statutes of the United States, and acts amendatory thereof, as are in conflict with this Act, are hereby repealed:

*

*

*

*

*

That section thirty-three hundred and sixty-one of the Revised Statutes is hereby repealed.

See also section 35, Act of August 5, 1909, page 261.

growers.

upon farmers re

SEC. 27. [Act of Oct. 1, 1890 (26 Stat., 618), as amended Restrictions by sec. 69, act of Aug. 28, 1894 (28 Stat., 509).] That all moved. provisions of the statutes imposing restrictions of any kind whatsoever upon farmers and growers of tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales are hereby repealed.

See also section 35, Act of August 5, 1909, page 261.

statement, bond,

Form 36.

SEC. 3355, [as amended by sec. 14, act of Mar. 1, 1879 Manufacturer's (20 Stat., 327).] Every person, before commencing, or, and certificates. if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a state-Statement ment 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, handmills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufac

72170°-11-17

tured; and when the same is manufactured by him as agent for any other 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 Bond Form 40. 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 in 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 cuttingmachines, 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 manutured 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.

Certificate Form 41.

Penalties.

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 herein before 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.

The liability of the sureties on the bond of a manufacturer of tobacco, given in pursuance of this section, does not cease upon the expiration of his "license" as such manufacturer.

Revenue officers are not required to give notice of the expiration of a manufacturer's "license." It is a matter within his knowledge, and of which he must take notice at his peril. (United States v. Truesdell, 2 Bond, 78; 5 Int. Rev. Rec., 102.)

The manufacture and sale at retail of cigars and tobacco can not be lawfully carried on at the same time and at the same place. (16 Op. Atty. Gen., 89; 24 Int. Rev. Rec., 227.)

Use of abbreviation "Co." for "Company" does not invalidate a bond, and a bond so signed is legally binding upon principals and sureties. (T. D. 1660.)

up by manufac

SEC. 3356. Every manufacturer of tobacco and snuff Sign to be put shall place and keep on the side or end of the building turer; penalty wherein his business is carried on, so that it can be dis- for omission. tinctly 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. 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.

ufacturers of to

be

Sign must be in English language (Regulations No. 8, p. 36.) SEC. 3357 [as amended by sec. 33, act of Oct. 1, 1890 (26 Record of manStat., 620)]. Every collector shall keep a record, in a bacco and snuff book or books provided for that purpose, to be open to the lector kept by colinspection 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 Record 13. 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 be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue.

tory of manufac

SEC. 3358. Every person now or hereafter engaged in Annual inventhe manufacture of tobacco or snuff shall make and turer. deliver to the collector of the district a true inventory, in such form as may be prescribed by the Commissioner Form 70a. of Internal Revenue, and verified by his own oath, of the quantity of each of the different kinds of tobacco, snuffflour, 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 portions 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.

No. 74.

And every such person shall keep a book or books, the Books. 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,

Form