(2) Persons other than individuals.—In the case of a person of the Revenue Act of 1926, February 26, 1926, c. 27, 44 Stat. 65, (other than an individual), except as provided in paragraph | 83, relating to hearings before the Board prior to February 26, (3), by the Circuit Court of Appeals for the circuit in which | 1926) may be reviewed by a Circuit Court of Appeals, or the is located the office of the collector to whom such person made Court of Appeals of the District of Columbia, as provided in the return, or in case such person made no return, then by the section 641, if a petition for such review is filed by either the Court of Appeals of the District of Columbia. Commissioner or the taxpayer within the three months after the decision is rendered, or, in the case of a decision rendered on or before June 6, 1932, within six months after the decision is rendered. (Feb. 26, 1926, c. 27, § 1001 (a), 44 Stat. 109 as amended by June 6, 1932, c. 209, § 1101, 47 Stat. 286.) (3) Corporations with no office in United States. In the case of a corporation which had no principal place of business or principal office or agency in the United States, then by the Court of Appeals of the District of Columbia. (4) By agreement.-In the case of an agreement between the Commissioner and the taxpayer, then by the Circuit Court of Appeals for the circuit, or the Court of Appeals of the District of Columbia, as stipulated in such agreement. (Feb. 26, 1926, c. 27, § 1002, 44 Stat. 110.) (c) Powers.-(1) To affirm, modify, or reverse.-Upon such review, such courts shall have power to affirm or, if the decision of the Board is not in accordance with law, to modify or to reverse the decision of the Board, with or without remanding the case for a rehearing, as justice may require. (Feb. 26, 1926. c. 27, § 1003 (b), 44 Stat. 110.) (2) To make rules. Such courts are authorized to adopt rules for the filing of the petition for review, the preparation of the record for review, and the conduct of proceedings upon such review. (Feb. 26, 1926, c. 27, § 1001 (b), 44 Stat. 109.) (3) To require additional security.-Nothing in section 644 shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review. (Feb. 26, 1926, c. 27, § 1001 (e), 44 Stat. 110.) (4) To impose damages.-The Circuit Courts of Appeals, the Court of Appeals of the District of Columbia, and the Supreme Court shall have power to impose damages in any case where the decision of the Board is affirmed and it appears that the petition was filed merely for delay. (Feb. 26, 1926, c. 27, § 1004 (a), 44 Stat. 110.) Sec. 642. Petition for review. The decision of the Board rendered after February 26, 1926 (except as provided in subdivision (j) of section 283 and in subdivision (h) of section 318 "That the writ of error in cases, civil and criminal, is abolished. All relief which heretofore could be obtained by writ of error shall hereafter be obtainable by appeal. "SEC. 2. The statutes regulating the right to a writ of error, defining the relief which may be had thereon, and prescribing the mode of exercising that right and of invoking such relief, including the provisions relating to costs, supersedeas, and mandate, shall be applicable to the appeal which the preceding section substitutes for a writ of error." Sec. 643. Fee for transcript of record.-The Board is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof. (Feb. 26, 1926, c. 27, § 1004 (b), 44 Stat. 110 as amended by June 6, 1932, c. 209, § 1102, 47 Stat. 286.) Sec. 644. Bond to stay assessment and collection.-Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, such review shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Board unless a petition for review in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer (1) on or before the time his petition for review is filed has filed with the Board a bond in a sum fixed by the Board not exceeding double the amount of the portion of the deficiency in respect of which the petition for review is filed, and with surety approved by the Board, conditioned upon the payment of the deficiency as finally determined, together with any interest, additional amounts, or additions to the tax provided for by law, or (2) has filed a jeopardy bond under the income or estate tax laws. If as a result of a waiver of the restrictions on the assessment and collection of a deficiency any part of the amount determined by the Board is paid after the filing of the review bond, such bond shall, at the request of the taxpayer, be proportionately reduced. (May 29, 1928, c. 852, § 603, 45 Stat. 873.) Sec. 645. Refund, credit, or abatement of amounts disallowed. In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Board is disallowed in whole or in part by the court, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated. (May 29. 1928, c. 852, § 603, 45 Stat. 873.) 1 For temporary taxes on lubricating oil, brewers' wort and malt products, grape products, tires and inner tubes, toilet preparations, furs, jewelry, automobiles, motor cycles and accessories, radio receiving sets. phonograph records, mechanical refrigerators, sporting goods, firearms, shells and cartridges, cameras, matches, candy, chewing gum, soft drinks, electrical energy, gasoline, telegraph and telephone, radio and cable facilities, transfer of oil by pipe line, checks, boats, and temporary tariffs upon crude petroleum and its liquid derivatives, paraffin and other petroleum wax products, coal, lumber, and copper, see note following section 1481. 835. Exemption from tax. 836. Drawback. 837. Refund to exporter instead of manufacturer. SUBCHAPTER E-PENALTIES AND FORFEITURES PART I-PENALTIES AND FORFEITURES COMMON TO TOBACCO, SNUFF, CIGARS, AND CIGARETTES 850. Failure to register, penalty. 851. Fraudulently stamped packages, possession, sale of, or from, penalty. 852. Peddling unlawfully, penalty. 853. Peddler's certificate, refusal to permit inspection, penalty. 854. Peddlers, forfeitures relating to. 855. Relanding unlawfully when shipped for export, penalty and forfeiture. 856. Information, returns, and payment of tax, violations relating to penalties. PART II-PENALTIES AND FORFEITURES OF SPECIAL APPLICATION TO TOBACCO AND SNUFF 860. Persons in general. 861. Manufacturers. 862. Dealers in leaf tobacco. 863. Customs officers. PART III-PENALTIES AND FORFEITURES OF SPECIAL APPLICATION TO CIGARS AND Cigarettes SUBPART A-PERSONS IN GENERAL 870. Unlawful boxing, penalty and forfeiture. 871. Unlawful removal from manufactory, forfeiture and penalty. 872. Fraudulent use of stamps, penalty. 873. Unlawful purchase, receipt, possession, or sale, penalties. 874. Sale of imported cigars improperly packed and stamped, penalty. 875. Absence of stamp, forfeiture. 876. Empty boxes. 877. Fraudulent claim for drawback, penalty. SUBPART B-MANUFACTURERS AND CUSTOMS OFFICERS 880. Manufacturers. 881. Customs officers. SUBCHAPTER F-MISCELLANEOUS PROVISIONS 890. Disposal of forfeited tobacco, snuff, cigars, and cigarettes. 891. Inspection of cigars and cigarettes. 892. Inspection of peddler's certificate. 893. Record of manufacturers. 894. Records, statements, and returns. 895. Rules and regulations. 896. Other laws applicable. 897. Territorial extent of law. 898. Redemption of stamps. 899. Cross references. Subchapter A-RATE AND PAYMENT OF TAX. Sec. 700. Rate of tax-(a) Tobacco and snuff.-Upon all tobacco and snuff manufactured in or imported into the United States, and sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid a tax of 18 cents per pound. The tax imposed by this subsection shall be in addition to any import duties imposed upon imported tobacco and snuff. (Feb. 26, 1926, c. 27, § 401 (a), 44 Stat. 88; R. S. 3377.) (b) Snuff flour.-Snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff. (R. S. 3368 as amended by Aug. 5, 1909, c. 6, § 31, 36 Stat. 109.) 3 (c) Cigars and cigarettes.—Upon cigars and cigarettes manufactured in or imported into the United States, which are sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes: (1) Cigars.—On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, 75 cents per thousand; On cigars made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, if manufactured or imported to retail at not more than 5 cents each, $2 per thousand; If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $3 per thousand; If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $5 per thousand; If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $10.50 per thousand; or tubes, made up in or imported into the United States and sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), the following taxes: On each package, book, or set containing more than twentyfive but not more than fifty papers, 1⁄2 cent; Containing more than fifty but not more than one hundred papers, 1 cent; Containing more than one hundred papers, 1⁄2 cent for each fifty papers or fractional part thereof; and Upon tubes, 1 cent for each fifty tubes or fractional part thereof. (Feb. 26, 1926, c. 27, § 402, 44 Stat. 89.) Sec. 701. Taxpayer-(a) Manufacturer or importer.-The taxes imposed by section 700 shall be paid by the manufacturer or importer. (Feb. 26, 1926, c. 27, §§ 400(a), 401(a), 402, 44 Stat. 87, 88, 89.) (b) Manufacturer on commission, shares, or contract—(1) Tobacco and snuff.—Whenever tobacco or snuff of any description is manufactured, in whole or in part, upon commission or shares, or the material from which any such articles are made, or are to be made, is furnished by one person and made and manufactured by another, or the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. (R. S. 3370.) (2) Cigars and cigarettes.-Whenever cigars or cigarettes of any description are manufactured, in whole or in part, upon commission or shares, or the material is furnished by one party and manufactured by another, or the material is furnished or sold by one party with an understanding or agreement with another that the cigars or cigarettes are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars or cigarettes are removed from the place of manufacturing. (R. S. 3399; 3387.) Sec. 702. Payment of tax-(a) Stamp-(1) Tobacco and snuff.-The Commissioner shall cause to be prepared suitable and special stamps for the payment of the tax on tobacco and snuff, which shall indicate the weight and class of the article on If manufactured or imported to retail at more than 20 which payment is to be made. (R. S. 3369.) cents each, $13.50 per thousand; Whenever in this paragraph reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar in its principal market. (2) Cigarettes.-On cigarettes made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, $3 per thousand; Weighing more than three pounds per thousand, $7.20 per thousand. (Feb. 26, 1926, c. 27, § 400 (a), 44 Stat. 87.) The tax imposed by this subsection shall be in addition to any import duties imposed upon imported cigars and cigarettes. (R. S. 3402.) (2) Snuff flour.-Snuff flour, when sold or removed for use or consumption, shall be stamped in the same manner as snuff. (R. S. 3368 as amended by Aug. 5, 1909, c. 6, § 31, 36 Stat. 109.) (3) Cigars and cigarettes.-The Commissioner shall cause to be prepared, for payment of the tax upon cigars and cigarettes, suitable stamps denoting the tax thereon. (R. S. 3395; 3387; Feb. 26, 1926, c. 27, § 400 (d), 44 Stat. 88.) (b) Assessment (1) Tobacco, snuff, cigars, and cigarettes. Whenever any manufacturer of tobacco, snuff, cigars, or cigarettes sells, or removes for sale or consumption, any tobacco, snuff, cigars, or cigarettes, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner, within a period of not more than four years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector; except that in case of fraud (d) Cigarette paper.-There shall be levied, collected, and paid upon cigarette paper made up into packages, books, sets, 1"Hereafter" follows the word "and in section 401 (a) of the with intent to evade tax or of a willful attempt in any manner Revenue Act of 1926. It is omitted as surplusage. 2" In lieu of the internal-revenue taxes now imposed by section 401 of the Revenue Act of 1924 " is omitted after "paid" as temporary. The phrase "on or after the expiration of thirty days after the enactment of this Act" follows the word "which" in section 400 (a) of the Revenue Act of 1926. It is omitted as surplusage. "Under the provisions of existing law, in lieu of the internal revenue taxes now imposed thereon by section 400 of the Revenue Act of 1924" is omitted after "paid" as temporary. to defeat or evade tax assessment may be made at any time. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal: Provided, however, The phrase "in lieu of the taxes imposed by section 402 of the Revenue Act of 1924" follows "paid" and the word "hereafter" follows "and" in section 402 of the Revenue Act of 1926. These are omitted as surplusage. scribed 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, hand-mills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufactured; and when the same is manufactured by him as agent for any other That no such assessment shall be made until and after notice | manufacture is to be carried on, a statement in duplicate, subto the manufacturer of the alleged sale and removal to show cause against said assessment; and the Commissioner shall, upon a full hearing of all the evidence, determine what assessment, if any, should be made. (R. S. 3371, as amended by Mar. 1, 1879, c. 125, § 14, 20 Stat. 346; Feb. 26, 1926, c. 27, § 1109 (a), 44 Stat. 114; 3387.) (2) Snuff flour.-For provision taxing snuff flour as snuff, person, or to be sold and delivered to any other person under a see section 700 (b). 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 it is to be delivered. (R. S. 3355 as amended by March 1, 1879, c. 125, § 14, 20 Stat. 344.) Sec. 713. Bond.-Every person, before commencing the man (c) Other methods. Whether or not the method of collect. ing any tax imposed by section 700 is specifically provided herein, any such tax may, under regulations prescribed by the Commissioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reason-ufacture of tobacco or snuff, shall give a bond, to be approved able device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty provisions of subchapters A, B, and C of chapter 7, in so far as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. (Feb. 26, 1926, c. 27, § 1119, 44 Stat. 120.) Sec. 703. Cross references-(a) Tax on leaf tobacco.-For tax on leaf tobacco unlawfully sold, removed, or shipped, see section 760. by the collector of the district, in the sum of not less than $2,000 nor more than $20,000, 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 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 (b) Exemption and drawback.-For exemption and drawback number of cutting-machines, presses, snuff-mills, hand-mills, or in case of exportation, see sections 835 and 836. other mills or machines enumerated in the statement required under section 712, he shall immediately give notice thereof to Subchapter B.-MANUFACTURERS, DEALERS, AND PED- the collector of the district; that he shall stamp, in accordance DLERS. with law, all tobacco and snuff manufactured by him before he PART I-CLASSIFICATION AND REQUIREMENTS OF removes any part thereof from the place of manufacture; that TOBACCO AND SNUFF MANUFACTURERS Sec. 710. Classification.—(a) “Manufacturer of tobacco.”— (1) Manufacturer of tobacco or snuff. Every person whose business it is to manufacture tobacco or 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. (Aug. 27, 1894, c. 349, § 69, 28 Stat. 568.) (2) Sellers of leaf tobacco.-Every person shall also be regarded as a manufacturer of tobacco whose business it is to sell leaf tobacco in quantities less than a hogshead, case, or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff, cigars, or cigarettes, or to persons who purchase in packages for export. (Aug. 27, 1894, c. 349, § 69, 28 Stat. 568; R. S. 3387.) (b) Farmers and growers.-Farmers and growers of tobacco who sell leaf tobacco of their own growth and raising shall not be regarded as manufacturers of tobacco. (Aug. 27, 1894, c. 349, § 69, 28 Stat. 568.) Sec. 711. Registration.-Every manufacturer 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. (Oct. 1, 1890, c. 1244, § 26, 26 Stat. 618.) Sec. 712. Statement.-Every person before commencing the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the "Or if he has already commenced, before continuing" following "commencing," is omitted as temporary and executed. 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. (R. S. 3355 as amended by Mar. 1, 1879, c. 125, § 14, 20 Stat. 344.) Sec. 714. Certificate.-Every manufacturer of tobacco shall obtain a certificate from the collector of the district, who is directed to issue the same, setting forth the kind and number of machines, presses, snuff-mills, hand-mills, or other mills and machines enumerated in the statement required under section 712; which certificate shall be posted in a conspicuous place within the manufactory. (R. S. 3355 as amended by Mar. 1, 1879, c. 125, § 14, 20 Stat. 344.) Sec. 715. Sign.-Every manufacturer of tobacco shall place and keep on the side or end of the building wherein 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 oilcolors or gilded, giving his full name and business. (R. S. 3356.) Sec. 716. Factory number.-Every collector 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. (R. S. 3357 as amended by Oct. 1, 1890, c. 1244, § 33, 26 Stat. 620.) Sec. 717. Inventory.-Every person engaged in the manufac ture of tobacco or snuff shall make and deliver to the collector of the district a true inventory, in such form as may be prescribed by the Commissioner, 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 "Hereby" is omitted before "directed." "Now or hereafter" follows "person" in R. S. 3358. It is omitted as surplusage. after the 1st of January; setting forth what portions of said | accordance with law, all cigars or cigarettes manufactured by goods and materials, and what kinds were manufactured and him before he offers the same or any part thereof for sale, 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. (R. S. 3358.) Sec. 718. Books.-Every person engaged in the manufacture of tobacco or snuff shall keep a book or books, the forms of which shall be prescribed by the Commissioner, and enter therein daily an accurate account of all the articles referred to in section 717 purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gum, and other material, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district removed; also the number of net pounds of lumps of plug tobacco made in the lump-room, and the number of packages and pounds thereof produced in the pressroom each day. (R. S. 3358.) Sec. 719. Monthly abstracts.-Every person engaged in the manufacture of tobacco or snuff, shall on or before the 10th day of each month, furnish to the collector a true and complete abstract from the book required under section 718 to be kept, verifying the same by his oath, of all such purchases, sales, and removals made during the month next preceding. (R. S. 3358.) Sec. 720. Cross reference.-For packing and selling requirements, see subchapter C. PART II-CLASSIFICATION AND REQUIREMENTS OF CIGAR AND CIGARETTE MANUFACTURERS Sec. 730. Definition.-Every person whose business it is to make or manufacture cigars or cigarettes for himself, or who employs others to make or manufacture cigars or cigarettes, shall be regarded as a manufacturer of cigars or cigarettes, respectively. (R. S. 3244, Tenth; R. S. 3387.) Sec. 731. Registration.-Every manufacturer of cigars or cigarettes 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. (Oct. 1, 1890, c. 1244, § 26, 26 Stat. 618; R. S. 3387.) 9 Sec. 732. Statement.-Every person before commencing the manufacture of cigars or cigarettes, shall furnish, without previous demand therefor, to the collector of the district a statement in duplicate, under oath, setting forth the place, and, if in a city, the street and number of the street, where the manufacure 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. (R. S. 3387.) Sec. 733. Bond.-Every person before commencing the manufacture of cigars or cigarettes, shall give bond, in conformity with the provisions of this chapter," in such penal sum as the collector may require, not less than $100, 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. 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 inventories prescribed;" that he shall stamp, in "Or if he has already commenced, before continuing," following "commencing," is omitted as temporary and executed. 10" Chapter" is substituted for "title." The clause "that whenever he shall add to the number of cigar, cheroot, and cigarette makers employed by him he shall immediately give notice thereof to the collector of the district" follows "preseribed" in R. S. 3387, as amended. It is omitted here as obsolete. 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 or cigarettes 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 or cigarettes. (R. S. 3387 as amended by Mar. 1, 1879, c. 125, § 16, 20 Stat. 347, and Oct. 1, 1890, c. 1244, § 35, 26 Stat. 620.) Sec. 734. Sign.-Every cigar or cigarette manufacturer shall place and 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. (R. S. 3388; R. S. 3387.) Sec. 735. Factory number.-Every collector shall cause the several manufactories of cigars or cigarettes in his district to be numbered consecutively, which number shall not thereafter be changed. (R. S. 3389 as amended by Oct. 1, 1890, c. 1244, § 34, 26 Stat. 620; R. S. 3387.) Sec. 736. Inventory.-Every person" engaged in the manufaclector of the district a true inventory, in such form as may be ture of cigars or cigarettes shall make and deliver to the colprescribed by the Commissioner, of the quantity of leaf tobacco, cigars, cigarettes, stems, scraps, clippings, and waste, and of the number of cigar and cigarette boxes 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 1st 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 of the stock sufficient to satisfy himself as to the correctness of the inventory; indorsed on the inventory. (R. S. 3390; R. S. 3387.) and shall verify the fact of such examination by oath to be Sec. 737. Books.-Every person engaged in the manufacture of cigars or cigarettes shall enter daily in a book, the form of which shall be prescribed by the Commissioner, an accurate account of all the articles enumerated in section 736 purchased by him, the quantity of leaf-tobacco, cigars, cigarettes, stems, cigar or cigarette boxes, of whatever description, manufactured, sold, consumed or removed for consumption or sale, or removed from the place of manufacture. (R. S. 3390; R. S. 3387.) Sec. 738. Monthly abstracts.-Every person engaged in the manufacture of cigars or cigarettes shall, on or before the tenth day of each and every month, furnish to the collector of the district a true and accurate abstract from the book required under section 737 verified by his oath, of all such purchases, sales, and removals made during the month next preceding. (R. S. 3390; R. S. 3387.) Sec. 739. Additional requirements on cigarette manufacturers purchasing cigarette tubes.-Every manufacturer of cigarettes purchasing any cigarette paper made up into tubes shall (a) Bond.-Give bond in an amount and with sureties satisfactory to the Commissioner that he will use such tubes in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by section 700 (d); and (b) Records and returns.-Keep such records and render under oath such returns as the Commissioner finds necessary to show the disposition of all tubes purchased or imported by such manufacturer of cigarettes. (Feb. 26, 1926, c. 27, § 402, 44 Stat. 89.) Sec. 740. Purchases of leaf tobacco from other manufacturers or dealers.-It shall be lawful for any licensed manufacturer of cigars or cigarettes to purchase leaf tobacco of any 12" Now or hereafter" is omitted after "person." |