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Sec. 3244. Subsection 10. Manufacturers of 3397 (amended). Removal without propcigars defined.

erly boxing, stamping, or brand3387 (amended). Manufacturer's state

ing; using false stamps, etc.; ment, bond, and certificate; cig

cigars packed for export; penalty. arettes and cheroots held to be 3398. Absence of stamp cause of forcigars; penalty.

feiture. 3388. Manufacturer's sign.

3399. Cigars manufactured on shares, 3389 (amended). Record of manufactur;

commission, or contract, how

stamped; fraud, penalty. 3390. Annual inventory, book, and 3400. Forfeiture of property for selling monthly abstracts of manufac

etc., contrary to law, using false turer; penalty.

stamps, etc. 3391. Dealers in materials for cigars to 3401. (Obsolete.)

make sworn statement; exami- 3102. Imported cigars to pay tax.
nation of books.

3403. (igars on hand after April 1, 1869. 3392 (amended). How cigars and ciga

Selling imported cigars not rettes to be put up and stamped; packed and stamped as required penalty.

by law; penalty. 3393 (amended). Caution notice; pen- 3404. Purchasing cigars not branded or alty.

stamped; penalty. 3394 (amended). Tax on cigars and ciga- 3405. (Obsolete.) rettes.

3406. Stamps on emptied cigar boxes to be 3395. Stamps, how prepared, furnished,

destroyed; penalty. Destruction etc.

of emptied stamped cigar boxes; 3396. Commissioner to prescribe regula

penalty. tions.



Manufacturers SEC. 3244, [as amended. Tenth subsection] of cigars defined.

Every person whose business it is to make or manufacture cigars for himself, or who employs others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. 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 collector of the district in which such cigar-maker shall be employed; and every manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall be fined five dollars for each day that such cigar-maker so offending, by neglect or refusal to register, shall be employed by him.

The provision relative to registry of cigar-makers is virtually obsolete. The other provisions of the law on the same subject were stricken out by section 16, act of March 1, 1879 (20 Stat., 347), amending sections 3387, page 279, and 3389, page 280, and the omission to strike this out was evidently accidental.

Special tax provision repealed by act October 1, 1890.

Special tax again imposed by act June 13, 1898, and repealed

by the act of April 12, 1902. (Sec. 5.)

statement and




SEC. 3387 [, as amended by sec. 35, act of Oct. 1, 1890 (26 Manufacturer's Stat.,620).] Every person before commencing, or, if he has bond. already commenced, before continuing, the manufacture of cigars, shall furnish, without previous demand therefor, to the collector of the district a statement in duplicate, under statement.

Form No. 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; 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 manufactureil, or to whom they are to be delivered; and shall give a bond, in conformity with 7ı. the provisions of this Title, in such penal sum as the collector may require, not less than [one] hundred dollars, 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 of Internal Revenue. 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 whenever he shall add to the number of cigar-makers employed by him he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and 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 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. Every cigar-manufacturer shall obtain from the collector of the district, who is hereby required to issue the same, a certificate setting forth Certificate. the number of cigar-makers for which the bond has been given, and shall keep the same posted in a conspicuous place within the manufactory; and every cigar-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as herein before provided, shall be fined one hundred dollars.

And every person who manufactures cigars of any de- Penalty. scription, without first giving bond as herein required, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years.

Cigarettes and cheroots shall be held to be cigars under Cigarettes and the meaning of this chapter.

Form No. 411.

be cigars. The place of manufacture should be kept separate and apart from the place of sale. (U. S. v. Neid, 13 Int. Rev. Rec., 28; Fed. Cas. No. 15, 860.)

A manufacturer of tobacco or cigars can not sell at retail at place of manufacture. (Ludloff v. United States, 108 U. S., 176; 29 Int. Rev. Rec., 125; 16 Op. Atty. Gen., 89; 24 Int. Rev. Rec.,

cheroots held to

Record 11.

A manufacturer can not retail cigars in his cigar factory. (Crisp v. Proud, 24 Int. Rev. Rec., 340; 4 Hughes 57, Fed. Cas. No. 3392.)

Where cigar manufacturers desire to voluntarily file a new bond, such bonds, if approved by the collector, should be accepted, and the manufacturers' accounts closed under the old bond. Sureties on old bond released when a new bond is given. (T. D. 740.)

Bond of minor son of deceased manufacturer. (T. D. 792.)

Administrator must obtain consent of sureties to continue under bond of deceased. (T. D. 926.)

Consent of sureties necessary before factory can be enlarged

or changed. (T. D. 964.) Manufacturer's Sec. 3388. Every cigar-manufacturer shall place and sign.

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. Any person neglecting to comply with the requirements of this section shall on conviction, be fined not less than one hundred dollars nor more than five hundred dollars.

Sign must be in English language. (Regulations No. 8, p. 48.) Record of man- SEC. 3389 [, as amended by sec. 34, act of Oct. 1, 1890 (26 cigars to be kept Stat., 620).] Every collector shall keep a record, in a book by collector.

provided for that purpose, to be open to the inspection 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 cigars 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 the name of each manufacturer an abstract of his inventory and monthly returns; and he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed.

Sec. 3390. Every person now or hereafter engaged in tory, book tries, and month-the manufacture of cigars shall make and deliver to the ly abstracts

collector of the district a true inventory, in such form as may be prescribed by the Commissioner of Internal Revenue, of the quantity of leaf tobacco, cigars, stems, scraps, clippings, and waste, and of the number of cigar-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 first 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 Verification of satisfy himself as to the correctness of the inventory; and inventory.

shall verify the fact of such examination by oath to be

indorsed on the inventory. Every such person shall also Form No. 73. enter daily in a book, the form of which shall be prescribed

by the Commissioner of Internal Revenue, an accurate account of all the articles aforesaid purchased by him, the

Annual inven


of manufacturer. Form No. 70b.


quantity of leaf-tobacco, cigars, stems, or cigar-boxes, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and 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 such book, verified by his oath, of all such purchases, sales, and Form No. 72. removals made during the month next preceding. In case of refusal or willful neglect to deliver the inventory or keep the account, or furnish the abstract aforesaid, he shall be fined not less than five hundred dollars nor more Penalty. than five thousand dollars, and imprisoned not less than six months nor more than three years.

Verification of returns (T. D. 1646). Inventory taken July 1,

1910 (T. D. 1631). SEC. 3391 It shall be the duty of every dealer in leaf- te Dealers in matobacco or material used in manufacturing cigars, on de- to make sworn mand of any officer of internal revenue, to render to such demanded. officer a true and correct 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 examina- Examination tion of persons, books, and papers in the manner provided in this Title in relation to frauds and evasions.

See sections 3163a, page 76; 3173, page 86; and 3176, page 89. Sec. 3392 (as amended by sec. 32, act of Oct. 1, 1890 (26 Stat., 619), and by sec. 32, act of Aug. 5,1909 (36 Stat., 109)). All cigars weighing more than three pounds per thousand Cigars. shall be packed in boxes not before used for that purpose quired. containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; and every per- Penalty. son who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box, respectively, or who falsely brands any box, or affixes a stamp on any box denoting å less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That nothing in Provisos. this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, Retail sales. stamped and branded in the manner prescribed by law: And provided further, That every manufacturer of ciga- Cigarettes. rettes shall put up all the cigarettes that he manufactures or has manufactured for him and sells or removes for consumption or use, in packages or parcels containing Packages five, eight, ten, fifteen, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the

New boxes re


Label and no

tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such

regulations as the Commissioner of Internal Revenue Imported eiga- shall prescribe; and all cigarettes imported from a

foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom house before they are withdrawn therefrom.

Cigars shall be put up in boxes properly stamped and branded with the number of the factory and number of the district and the State. (United States v. 76,125 Cigars, 18 Fed. Rep., 147;

Jackson v. United States, 21 Fed. Rep., 35.)

SEC. 3393 (as amended by sec. 16, act of Mar. 1, 1879 tice on cigars.

(20 Stat., 327)]. Every manufacturer of cigars shall securely affix, by pasting on each box containing cigars manufactured by or for him, a label, on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words:

Notice.—The manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned not to use either this box for cigars again, or the stamp thereon again, nor to remove the contents of this box without destroying said stamp, under the penalties provided by law in such cases.

Every manufacturer of cigars who neglects to aslix such label to any box containing cigars made by or for him, or sold or offered for sale by or for him, and every

person who removes any such label, so affixed, from any Penalty.

such box, shall be fined fifty dollars for each box in respect to which such offense is committed.

Imprinting caution notice on cigar boxes (T. D. 1599).

SEC. 3394 [as amended by sec. 33, act of Aug. 5. 1909 (36 Stat., 110).] Upon cigars and cigarettes which shall be manufactured and sold, or removed for consumption or

sale, there shall be assessed and collected the following Cigars.

taxes, to be paid by the manufacturer thereof: On cigars of all descriptions made of tobacco or any substitute therefor and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not

more than three pounds per thousand, seventy-five cents Cigarettes. per thousand; on cigarettes, made of tobacco, or any

substitute therefor, and weighing more than three pounds per thousand, three dollars and sixty cents per thousand; on cigarettes, made of tobacco, or any substitute therefor,

and weighing not more than three pounds per thousand, Proviso. one dollar and twenty-five cents per thousand: Provided, Classification.

That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars; and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be

classed as cigarettes. Stamps for new And the Commissioner of Internal Revenue, with the rate of tax.

approval of the Secretary of the Treasury, shall provide dies and stamps for cigars weighing not more than

Rates of tax.

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