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SEC. 2057. MONTHLY REPORTS.
Every dealer in leaf tobacco, on or before the tenth day of each month, shall furnish to the collector of the district a true and complete report of all purchases, receipts, sales, and shipments of leaf tobacco made by, him during the month next preceding, which report shall be verified and rendered in such form as the Commissioner, with the approval of the Secretary, shall prescribe. SEC. 2058. DEMAND STATEMENT OF SALES.
It shall be the duty of any dealer in leaf tobacco, or in any material used in manufacturing tobacco, snuff, cigars, or cigarettes, on demand of any officer of internal revenue, to render a true 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. SEC. 2059. RESTRICTIONS ON SALES OR SHIPMENTS.
Sales or shipments of leaf tobacco by a dealer in leaf tobacco shall be in quantities of not less than a hogshead, tierce, case, or bale, except loose leaf tobacco comprising the breaks on warehouse floors, and except to a duly registered manufacturer of cigars for use in his own manufactory exclusively.
Dealers in leaf tobacco shall make shipments of leaf tobacco only to other dealers in leaf tobacco, to registered manufacturers of tobacco, snuff, cigars, or cigarettes, or for export. SEC. 2060. TAX FOR VIOLATING SECTIONS 2057 AND 2059.
Upon all leaf tobacco sold, removed, or shipped by any dealer in leaf tobacco in violation of the provisions of section 2059, or in respect to which no report has been made by such dealer in accordance with the provisions of section 2057, there shall be levied, assessed, collected, and paid a tax equal to the tax then in force upon manufactured tobacco, such tax to be assessed and collected in the same manner as the tax on manufactured tobacco.
Part IV-Definition and Requirements of Peddlers of Tobacco SEC. 2070. DEFINITION,
Any person who sells or offers to sell and deliver manufactured tobacco, snuff, cigars, or cigarettes, travelling from place to place, in the town or through the country, shall be regarded as a peddler of tobacco: Provided, That manufacturers of, jobbers, and wholesale dealers in, manufactured tobacco, snuff, cigars, and cigarettes, and the agents or salesmen of such manufacturers, jobbers, and wholesale dealers, traveling from place to place, in the town or through the country, and selling and delivering or offering to sell and deliver such products only to dealers shall not be construed to be peddlers. SEC. 2071. REGISTRATION.
Every peddler of tobacco shall register with the collector of the district his name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on.
SEC. 2072. STATEMENT.
Every peddler of tobacco, before commencing to peddle tobacco, snuff, cigars, or cigarettes, shall furnish to the collector of his district a statement accurately setting forth the place of his residence, and, if in a city, the street and number of the street where he resides; the State or States through which he proposes to travel; also whether he proposes to sell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. SEC. 2073. BOND.
Every peddler of tobacco shall give a bond in the sum of $500, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on tobacco, snuff, cigars, or cigarettes; that he shall neither sell, nor offer for sale, any tobacco, snuff, cigars, or cigarettes, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, cigars, or cigarettes as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internal revenue stamps which have never before been used. SEC. 2074. CERTIFICATE.
Every peddler of tobacco shall obtain a certificate from the collector of his collection district, who is authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bond; and shall on demand of any officer of internal revenue produce and exhibit his certificate. SEC. 2075. SIGN.
Every peddler of tobacco traveling with a wagon shall affix and keep on the same, in a conspicuous place, a sign painted in oil colors, or gilded, giving his full name, business, and collection district. SEC. 2076. RESTRICTIONS ON SALES.
For restrictions on sales, see sections 2104 and 2170 (a) (2).
SUBCHAPTER C-PACKING, STAMPING, AND SELLING
Part 1-Tobacco and Snuff
SEC. 2100. PACKAGES.
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: (a) SIZE.
(1) SMOKING AND CHEWING TOBACCO AND SNUFF.- All smoking tobacco, snuff, fine-cut chewing tobacco, all cut and granulated tobacco, all shorts, the refuse of fine-cut chewing, which has passed through a riddle of 36 meshes to the square inch, and all refuse, scraps, clippings, cuttings, and sweepings of tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one-eighth of an ounce, three-eignths of an ounce, and
further packages with a difference between each package and the one next smaller of one-eighth of an ounce up to and including three ounces, and further packages with a difference between each package and the one next smaller of one-fourth of an ounce up to and including four ounces, and further packages with a difference between each package and the one next smaller of one ounce up to and including 16 ounces: Provided, That snuff may, at the option of the manufacturer, be put up in bladders and in jars containing not exceeding 20 pounds.
(2) CAVENDISH, PLUG, AND TWIST TOBACCO.-All cavendish, plug, and twist tobacco, in wooden packages not exceeding 200 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. (b) MATERIAL.-Wood, metal, paper, or other materials may be used separately or in combination for packing tobacco and snuff under such regulations as the Commissioner may establish. (c) EXCEPTIONS.—
(1) EXPORT PACKAGES.—The limitations and descriptions of packages contained in subsection (a) shall not apply to tobacco and snuff transported in bond for exportation and actually exported.
(2) LEAF TOBACCO SOLD BY PERSONS REGARDED AS MANUFACTURERS.—All tobacco sold in the manner described in section 2010 (a) (2) by persons defined as manufacturers of tobacco thereunder shall be regarded as manufactured tobacco and shall be put up and prepared by such manufacturer in such packages only as the Commissioner, with the approval of the Secretary,
shall prescribe. (d) ENCLOSURES AND DESIGNS.—No packages of manufactured tobacco or snuff, prescribed by law, shall be permitted to have packed in, or attached to, or connected with them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the provisions of this subsection shall subject the offender to the penalties and punishment provided by section 2161 (m).
(e) LABEL.—Every manufacturer of tobacco or snuff shall, in addition to all other requirements of this title relating 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
penalties of law, not to use this package for tobacco again. This subsection shall not apply to tobacco or snuff transported in bond for exportation and actually exported.
SEC. 2101. TOBACCO IN BULK.
Perique tobacco, snuff flour, 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, under such restrictions, rules, and regulations as the Commissioner may prescribe. SEC. 2102. SNUFF FLOUR.
Snuff flour, when sold, or removed for use or consumption, shall be put up in packages in the same manner as snuff. SEC. 2103. STAMPS. (a) AFFIXING AND CANCELING.
(1) MODE.--The stamps provided for in section 2002 (a) (1) shall be affixed and canceled in the mode prescribed by the Commissioner, and stamps when used on any wooden package shall be canceled by sinking a portion of the same into the wood with a steel die.
(2) FURNISHING OF INSTRUMENTS.—The instruments or other means prescribed under section 3301 (a) for attaching, protecting, and canceling stamps for tobacco and snuff shall be furnished by the United States to the persons using the stamps to be affixed therewith, under such regulations as the Commissioner may prescribe. (3) CROSS REFERENCE.
For general provisions relating to the attachment and cancellation
of stamps, see sections 3301 and 3303. (b) ISSUE FOR RESTAMPING.—The Commissioner may, under
regulations prescribed by him with the approval of the Secretary, issue stamps for restamping packages of tobacco and snuff which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident.
(c) SUPPLY.—The stamps provided for under section 2002 (a) (1) shall be furnished to the collectors requiring them, and each collector shall keep at all times a supply equal in amount to three months' sale thereof, and all se the same only to the manufacturers tobacco and snuff in their respective districts who have given bonds as required by law, and to owners or consignees of tobacco or snuff, upon the requisition of the proper customhouse officer having the custody of such tobacco or snuff. (d) COLLECTOR'S ACCOUNT.-
(1) REQUIREMENT.- Every collector shall keep an account of the number, amount, and demominate values of stamps sold by him to each manufacturer or other person aforesaid.
(2) CREDIT IN CASE OF SALE UNDER DISTRAINT OR FORFEITURE.-Such stamps as may be required to stamp tobacco or snuff, sold under distraint by any collector, or for stamping any tobacco or snuff, which may have been abandoned, condemned, or forfeited, and sold by order of court or of any Government officer for the benefit of the United States, may, under such rules and regulations as the Commissioner shall prescribe, be used by the collector making such sale, or furnished by a collector to a United
States marshal, or to any other Government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered; and any revenue collector using or furnishing stamps in manner as aforesaid, on presenting vouchers satisfactory to the Commissioner, shall be allowed credit for the same in settling his stamp account with the
Department. (e) EMPTIED PACKAGES.-Whenever any stamped box, bag, vessel, wrapper, or envelope of any kind, containing tobacco or snuff, is emptied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be.
(f) ABSENCE OF STAMPS.-The absence of the proper stamp on any package of manufactured tobacco or snuff shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the nonpayment thereof. (g) Cross REFERENCES.IMPORTED TOBACCO AND SNUFF.—
:-For stamps in case of imported tobacco or snuff, see section 2130 (a).
REDEMPTION OF STAMPS.-For redemption of stamps, see sections 2198 and 3304.
GENERAL STAMP PROVISIONS.—For general provisions relating to
stamps, see subchapter A of chapter 28 [sections 3300 and following). SEC. 2104. SALES OF TOBACCO.
(a) LIMITATION AS TO PACKAGES.-No manufactured tobacco shall be sold or offered for 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 2100. (b) LIMITATION ON DEALERS IN LEAF TOBACCO.
For restrictions on sales and shipments by dealers in leaf tobacco
to manufacturers of tobacco, see section 2059.
For authority of licensed manufacturers of cigars and cigarettes to purchase leaf tobacco from other registered manufacturers or registered dealers in small quantities, see section 2040.
Part II-Cigars and Cigarettes
SEC. 2110. CLASSIFICATION.
(a) CIGARS.—All rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars.
(b) CIGARETTES.- All rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes. SEC. 2111. PACKAGES. (a) Size.
(1) CIGARS.—All cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that purpose containing, respectively, three, five, seven, ten, twelve, thirteen, twenty, twenty-five, fifty, one hundred, two hundred, two hundred fifty, or five hundred cigars each.
(2) CIGARETTES AND SMALL CIGARS.-Every manufacturer of cigarettes (including small cigars weighing not more than three