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business it is for himself, or on commission, to sell or offer for sale leaf tobacco. And payment of a special tax as wholesale dealer, tobacconist, manufacturer of cigars or manufacturer of tobacco, shall not exempt any person dealing in leaf tobacco from the payment of the special tax therefor hereby required; but no farmer or planter shall be required to pay a special tax as a dealer in leaf tobacco, for selling tobacco of his own production, or tobacco received by him as rent, from tenants who have produced the same on his land.
265. Dealers in tobacco, whose annual sales exceed one hundred dollars and do not Dealers in toexceed one thousand dollars, shall each pay five dollars; and when their annual sales exceed one thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of one thousand dollars. Every person whose business it is to sell or offer for sale manufactured tobacco, snuff or cigars, shall be regarded as a dealer in tobacco; and any retail dealer, liquor dealer or keeper of a hotel, inn, tavern or eating-house, who sells tobacco, snuff or cigars, shall pay, in addition to his special tax, the special tax as a dealer in tobacco.
266. Manufacturers of tobacco shall each pay ten dollars; and in addition thereto, Manufacturers of where the amount of the penal sum of the bond of such manufacturer, required by this act to be given, shall exceed the sum of five thousand dollars, two dollars for each thousand dollars in excess of five thousand dollars of such penal sum. Every person whose business it is to manufacture tobacco or snuff for himself, or who shall employ others to manufacture tobacco or snuff, whether such manufacture shall be by cutting, pressing, grinding, crushing or rubbing of any leaf or raw 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, shall be regarded as a manufacturer of tobacco; but no manufacturer of tobacco shall be required to pay the special tax as a dealer in tobacco, for selling the products of his own manufacture.
268. In every case where it becomes necessary to ascertain the amount of annual or monthly sales made by any person on whom a special tax is imposed by this act, or to ascertain the excess of such sales above a given amount, such amounts and excesses shall be ascertained and returned under such regulations and in such form as shall be prescribed by the commissioner of internal revenue; and in any case where the amount of the tax has been increased by this act above the amount before paid by any person in that behalf, such person, except retail dealers, shall be again assessed and pay the amount of such increase from the taking effect of this act; and in any case where the amount of sales or receipts has been understated or under-estimated by any person, such person shall be again assessed for such deficiency, and shall be required to pay the same, with any penalty or penalties that may by law have accrued or be chargeable thereon.
20 July 1868.
267. Manufacturers of cigars, whose annual sales shall not exceed five thousand Manufacturers of dollars, shall each pay ten dollars, and when their annual sales exceed five thousand dollars, shall pay in addition two dollars for each thousand dollars in excess of five thousand dollars. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. No special tax receipt shall be issued to any manufacturer of cigars, until he shall have given the bond required by law. 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, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, without previous demand, with the assistant assessor of the division in which such cigar-maker shall be employed; and any manufacturer of cigars employing any cigarmaker who shall have neglected or refused to make such registry shall, on conviction, be fined five dollars for each day that such cigar-maker, so offending by neglect or refusal to register, shall be employed by him.
(a) The 94th and 95th sections of this act, imposing duties on manufactures, have been repealed by the act 31 March 1868, 15 Stat. 58, except as to gas, mineral oils, wines and manufactures of tobacco; as to wines and manufactures of tobacco, they are supplied by the act 20 July 1868, 15 Stat. 125; and as to mineral
How amounts of monthly and anascertained.
nual sales to be
V. DUTIES ON MANUFACTURES, etc.
13 Stat. 258.
269. Every individual, partnership, firm, association or corporation (and any word or 30 June 1864 3 82. words in this act indicating or referring to person or persons shall be taken to mean and include partnerships, firms, associations or corporations, when not otherwise designated or manifestly incompatible with the intent thereof), shall comply with the following requirements, that is to say: (a)
oils, they are repealed by the 109th section of the latter act, leaving them applicable to the manufacture of gas alone; it is therefore extremely difficult to determine to what extent this and the following sections of the act of 1864 are still in force.
30 June 1864. Manufacturers to furnish sworn statements to as
I. Before commencing, or if already commenced, before continuing any manufacture liable to be assessed, under the provisions of this act, and which shall not be differently provided for elsewhere, every person shall furnish, without previous demand therefor, sistant assessors. to the assistant assessor, a statement, subscribed and sworn to or affirmed, setting forth
the place where the manufacture is to be carried on, and the principal place of business for sales, the name of the manufactured article, the proposed market for the same, whether foreign or domestic, and generally the kind and quality manufactured or proposed to be manufactured.
II. He shall within ten days after the first day of each and every month, or on or before a day prescribed by the commissioner of internal revenue, make return under oath or affirmation of the products and sales or delivery of such manufacture in form and detail, as may be required, from time to time, by the commissioner of internal revenue. (a)
III. All such returns, statements, descriptions, memoranda, oaths and affirmations, shall be in form, scope and detail as may be prescribed, from time to time, by the comsioner of internal revenue.
To make monthly returns of products and sales.
Forms of returns, &c.
270. Upon the amounts, quantities and values of produce, goods, wares, merchandise Duties to be paid and articles produced or manufactured, and sold and delivered, hereinafter enumerated,
the manufacturer or producer thereof, whether manufactured or produced for himself or for others, shall pay to the collector of internal revenue within his district monthly, "within ten days from the twentieth day from each month," (b) or on or before a day to be prescribed by the commissioner of internal revenue, the duties on such products or manufactures; and for neglect to pay such duties within "said" ten days, the amount of such duties, with the additions herein before prescribed, may be levied upon the real and personal property of any such producer or manufacturer. And such duties and additions, and whatever shall be the expenses of levy, shall be a lien from the day prescribed by the commissioner for their payment aforesaid in favor of the United States, upon the said real and personal property of such producer or manufac turer; and such lien may be enforced by distraint, as provided in this act. And in all cases of goods manufactured or produced, in whole or in part, upon commission, or where the material is furnished by one party and manufactured by another, if the manufacturer shall be required to pay under this act the tax hereby imposed, such person or persons so paying the same shall be entitled to collect the amount thereof of the owner or owners, and shall have a lien for the amount thus paid upon the produced or manufactured goods.
Duties to be a lien.
Payment of duties on goods manufactured on
Ibid. 284. 271. For neglect or refusal to pay the duties provided by law on manufactured Dutiable goods to articles, or articles produced as aforesaid, the goods, wares and merchandise manube forfeited in de factured or produced, and unsold by or not passed out of the possession of such fault of payment. manufacturer or producer, shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as shall be prescribed by the commissioner of internal revenue, under the direction of the secretary of the treasury. In such case the collector or deputy-collector may take possession of said articles, and may maintain such possession in the premises and buildings where they may have been manufactured, or deposited, or may be; he shall summon, giving notice of not less than two nor more than ten days, the parties in possession of said goods, enjoining them to appear before the assessor or assistant assessor at a day and hour in such summons fixed, then and there to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United States; the manufacturers or producers thereof shall be deemed to be the parties interested, if the articles shall be, at the time of taking such possession, upon the premises where manufactured or produced; if they shall at such time have been removed from the place of manufacture or production, the parties interested shall be deemed to be the persons or
How summons to parties in whose custody or possession the articles shall be found; such summons
shall be served upon such parties in person, or by leaving a copy thereof at the place of abode or business of the party to whom the same may be directed; in case no such party or place can be found, which fact shall be determined by the collector's return on the summons, such notice, in the nature of a summons, shall be given by advertisement for the term of three weeks in one newspaper in the county nearest to the place of such sale. If, at or before such hearing, such duties shall not have been paid, and the assessor or assistant assessor shall adjudge the summons and notice, service and return of the same to be sufficient, the said articles shall be by him declared forfeit, and shall be sold, disposed of, or turned over by the collector to the use of any department of the
Proceedings to enforce forfeiture.
(a) The 94th section of this act having been repealed, no indictment will lie, under the 15th section, for making a false monthly return, prior to the passage of the repealing act.
United States v. Finlay, 26 Leg. Int. 92; 8. c. 16 Pitts, L. J. 254.
proceeds of sale.
sioner to review
government as may be directed by the secretary of the treasury, who may require of any officer of the government into whose possession the same may be turned over, the proper voucher therefor; and the proceeds of sale of said articles, if any there be, after Disposition of deducting the duties and additions thereon, together with the fees, costs and expenses of all proceedings incident to the seizure and sale, to be determined by said commissioner, shall be refunded and paid to the owner, or if he cannot be found, to the manufacturer or producer in whose custody the articles were when seized, as the said commissioner may deem just, by draft on the same, or some other collector; or if the said articles are turned over without sale to the use of any department of the government, the excess of the value of said articles, after deducting the amount of the duties, additions, fees, costs and expenses accrued thereon, when turned over as aforesaid, shall be refunded and paid by the said department to the owner, or if he cannot be found, to the manufacturer or producer in whose custody or possession the said articles were when seized as aforesaid. The commissioner of internal revenue, with the approval Power of commis of the secretary of [the] treasury, may review any such case of forfeiture, and do justice cases of forfeitin the premises; if the forfeiture shall have been wrongly declared and sale made, ure. the secretary is hereby authorized, in case the specific articles cannot be restored to the party aggrieved in as good order and condition as when seized, to make up to such party in money his loss and damage from the contingent fund of his department. Immediate notice of any seizure of manufactured articles or products shall be given to the commissioner of internal revenue, by the collector or deputy-collector, who shall also make return of his proceedings to the said commissioner after he shall have sold or otherwise disposed of the articles or products so forfeited; and the assessor or assistant assessor shall also make return of his proceedings relating to such forfeiture to the said commissioner. And any violation of, or refusal to comply with, the pro- What acts to be visions of the eighty-second section of this act, shall be good cause for seizure and ground of forfeitforfeiture, substantially in manner as detailed in this section; but before forfeiture shall be declared by virtue of the provisions of this section, the amount of duties which may be due from the person whose manufactures or products are seized, shall first be ascertained in the manner prescribed in the eighty-fifth section of this act; and such violation or refusal to comply shall further make any party so violating or refusing to comply, liable to a fine or penalty of five hundred dollars, to be recovered in manner and form as provided in this act. Articles which the collector may adjudge perishable Sale of perishable may be sold or disposed of before declaration of forfeiture; said sales shall be made at public auction, and notice thereof shall be given as the said commissioner shall prescribe.
30 June 1864.
Ibid. 285. Assessment of
272. In case of manufacture and sale, or production and sale, consumption or delivery of any goods, wares, merchandise or articles as hereinafter mentioned, without compliance on the part of the party manufacturing or producing the same with all the duties on goods requirements and regulations prescribed by law in relation thereto, the assistant assessor may, upon such information as he may have, assume and estimate the amount and value of such manufactures or products, and upon such assumed amount assess the duties and add thereto fifty per centum; and said duties shall be collected in like manner as in case the provisions of this act in relation thereto had been complied with, and to such articles all the foregoing provisions for liens, fines, penalties and forfeitures shall in like manner apply.
273. Any person, firm, company or corporation, manufacturing or producing goods, wares and merchandise, sold or removed for consumption or use, upon which taxes are imposed by law, shall, in their return of the value and quantity, render an account of render accounts the full amount of actual sales made by the manufacturer, producer or agent thereof, and shall state whether any part, and if so, what part, of said goods, wares and merchandise, has been consumed or used by the owner, owners or agent, or used for the production of another manufacture or product, together with the market value of the same at the time of such use or consumption; whether such goods, wares and merchandise were shipped for a foreign port or consigned to auction or commission merchants, other than agents, for sale; and shall make a return according to the value at the place of shipment, when shipped for a foreign port, or according to the value at the place of manufacture or production, when removed for use or consumption, or consigned to others than agents of the manufacturer or producer. The value and quantity of the How value and goods, wares and merchandise required to be stated as aforesaid shall be estimated by the actual sales made by the manufacturer or by his agent; and where such goods, wares and merchandise have been removed for consumption or for delivery to others, or placed on shipboard, or are no longer within the custody or control of the manufacturer or his agent, not being in his factory, store or warehouse, the value shall be estimated
amount to be estimated.
30 June 1864.
Ibid. 94. Duties on manufactures, &c.
31 Mar. 1868 4. 15 Stat. 59.
20 July 1868 109. 15 Stat. 167.
at the average of the market value of the like goods, wares and merchandise at the time when the same became liable to tax.
276. Every person, firm or corporation who shall manufacture, by hand or machinery, any goods, wares or merchandise (breadstuffs and unmanufactured lumber excepted), Manufacturers to not otherwise specifically taxed as such, or who shall be engaged in the manufac
pay tax in excess
ture or preparation for sale of any articles or compounds not otherwise specifically
277. Distillers and refiners of mineral oils shall be considered as manufacturers and subject to the tax on sales provided for in the fourth section of the act "to exempt Distillers and re- certain manufacturers from internal tax, and for other purposes," approved March 21st
finers of mineral
30 June 1864 898. 13 Stat. 274. Duty on sales.
274. Upon the articles, goods, wares and merchandise hereinafter mentioned, except where otherwise provided, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, or removed for consumption, or for delivery to others than agents of the manufacturer or producer (a) within the United States or territories thereof, there shall be levied, collected and paid the following duties, to be paid by the producer or manufacturer thereof, that is to say:
275. On gas, illuminating, made of coal, wholly or in part, or any other material, when the product shall not be above two hundred thousand cubic feet per month, a duty of ten cents per one thousand cubic feet; when the product shall be above two and not exceeding five hundred thousand cubic feet per month, a duty of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceeding five millions of cubic feet per month, a duty of twenty cents per one thousand cubic feet; when the product shall be above five millions, a duty of twenty-five cents per one thousand cubic feet. And the general average of the monthly product for the year preceding the return required by this act shall regulate the rate of duty herein imposed; and where any gasworks have not been in operation for the next year preceding the return as aforesaid, then the rate shall be regulated upon the estimated average of the monthly product: Provided, That the product required to be returned by law by any gas company shall be understood to be, "in addition to the gas consumed by said company or other party," (b) the product charged in the bills actually rendered by the gas company during the month preceding the return; and all gas companies are hereby authorized to add the duty or tax imposed by law to the price per thousand cubic feet on gas sold: Provided further, That all gas furnished for lighting street lamps, and not measured, and all gas made for and used by any hotel, inn, tavern and private dwelling-house, shall be subject to duty, whatever the amount of product, and may be estimated; and if the returns in any case shall be understated or underesti mated, it shall be the duty of the assistant assessor of the district to increase the same, as he shall deem just and proper: And provided further, That gas companies located within the corporate limits of any city or town, whether in the district or otherwise, or so located as to compete with each other, shall pay the rate imposed by law upon the company having the largest production: And provided further, That coal-tar “and ammoniacal liquor" (b) produced in the manufacture of illuminating gas, and the products of the redistillation of coal-tar "and the products of the manufacture of ammoniacal liquor" (b) thus produced, shall be exempt from duty.
VI. DUTIES ON SALES.
278. There shall be levied and collected and paid monthly on all sales of real estate, goods, wares, merchandise, articles or things at auction, (c) including all sales of stocks, bonds and other securities, a duty of one-tenth of one per centum on the gross amount of such sales: Provided, That no tax shall be levied under the provisions of this section upon any sales by or for judicial or executive officers making auction sales by virtue of a judgment or decree of any court, nor to public sales made by guardians, executors or administrators.(d)
See Philadelphia v. The Collector, 5 Wall. 720.
So amended by act 3 March 1865 1. 13 Stat. 475.
(c) This includes sales of government property. 11 Opin. 354. (d) So amended by act 13 July 1866. 14 Stat. 133.
279. There shall be paid on all sales made by brokers, banks or bankers, whether 30 June 1864 2 99. made for the benefit of others or on their own account, (a) the following taxes, that is On sales by broto say: upon all sales and contracts for the sale of stocks, bonds, gold and silver bul- kers and banklion and coin, promissory notes or other securities, a tax at the rate of one cent for every hundred dollars of the amount of such sales or contracts; and on all sales and contracts for sale, negotiated and made by any person, firm or company, not paying a special tax as a broker, bank or banker, of any gold or silver bullion, coin, promissory notes, stocks, bonds or other securities, not his or their own property, there shall be paid a tax at the rate of five cents for every hundred dollars of the amount of such sales or contracts. And on every sale and contract for sale, as aforesaid, there shall be Contracts to be made and delivered by the seller to the buyer, a bill or memorandum of such sale or contract, on which there shall be affixed a lawful stamp or stamps in value equal to the amount of tax on such sale, to be determined by the rates of tax before mentioned; and in computing the amount of the stamp tax, in any case herein provided for, any fractional part of one hundred dollars of value or amount on which tax is computed shall be accounted at one hundred dollars; and every bill or memorandum of sale, or What to be therecontract of sale, before mentioned, shall show the date thereof, the name of the seller, the amount of the sale or contract, and the matter or thing to which it refers. And Penalty for vioany person or persons liable to pay the tax as herein provided, or any one who acts in the matter as agent or broker for such person or persons, who shall make any such sale or contract, or who shall, in pursuance of any sale or contract, deliver or receive any stocks, bonds, bullion, coin, promissory notes or other securities, without a bill or memorandum thereof as herein required, or who shall deliver or receive such bill or memorandum without having the proper stamps affixed thereto, shall forfeit and pay to the United States, a penalty of five hundred dollars for each and every offence, where the tax so evaded, or attempted to be evaded, does not exceed one hundred dollars, and a penalty of one thousand dollars, when such tax shall exceed one hundred dollars, which may be recovered with costs in any court of the United States of competent jurisdiction, at any time within one year after the liability to such penalty shall have been incurred; and the penalty recovered shall be awarded and distributed by the court between the United States and the informer, if there be any, as provided by law, who, in the judgment of the court, shall have first given the information of the violation of the law for which recovery is had: Provided, That where it shall appear that the omission to affix the proper stamp was not with intent to evade the provisions of this section, said penalty shall not be incurred. And the provisions of law in relation to stamp duties in schedule B of this act, shall apply to the stamp taxes herein imposed upon sales and contracts of sales made by brokers, banks or bankers and others as aforesaid. And there shall be paid monthly on all sales by commercial brokers of any Tax on sales by goods, wares or merchandise, a tax of one-twentieth of one per centum upon the amount of such sales; and on or before the tenth day of each month, every commercial broker shall make a list or return to the assistant assessor of the district, of the gross amount of such sales as aforesaid for the preceding month, in form and manner as may be prescribed by the commissioner of internal revenue: Provided, That in estimating sales of goods, wares and merchandise for the purposes of this section, any sales made by or through another broker, upon which a tax has been paid, shall not be estimated and included as sold by the broker for whom the sale was made.(b)
VII. SPECIFIC DUTIES.
13 Stat. 293.
280. There shall be levied, annually, on every carriage, gold watch and billiard-table, 30 June 1864 2 100 and on all gold or silver plate, the tax or sums of money set down in figures against the same, respectively or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing or keeping the same on the 1st day in May in each year, (c) and the same shall be and remain a lien thereon until paid. (d)
Carriage, phaeton, carryall, rockaway or other like carriage, and any coach,
(a) See United States v. Cutting, 3 Wall. 441; United States v. Fisk, Ibid. 145. 11 Opin. 482.
(b) So amended by act 13 July 1866. 14 Stat. 134.
(c) On the first day of March, by act 2 March 1867. 14 Stat. 471. (d) So amended by act 13 July 1866. 14 Stat. 135.