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Assistant AttorneyGeneral to
Attorney-General, and attorneys.
court, at least once a year, reports of said decisions rendered to that date, constituting a volume, which shall be printed by the Treasury
Department in such numbers and distributed or sold in such manner Contingent expenses, as the Secretary of the Treasury shall direct. The marshal of said
court for the District of Columbia is hereby authorized to purchase, under the direction of the presiding judge, such books, periodicals, and stationery as may be necessary for the use of said court, and such expenditures shall be allowed and paid by the Secretary of the Treasury upon claim duly made and approved by said presiding judge.
*SEC. 30. That there shall be appointed by the President, by and pointed.
with the advice and consent of the Senate, an Assistant AttorneyGeneral, who shall exercise the functions of his office under the supervision and control of the Attorney-General of the United States, and who shall be paid a salary of ten thousand dollars per annum; and
there shall also be appointed by the Attorney-General of the United Deputy Assistant States a Deputy Assistant Attorney-General, who shall be paid a
salary of seven thousand five hundred dollars per annum, and four
attorneys, who shall be paid salaries of five thousand dollars per Duties, in customs annum each. Said attorneys shall act under the immediate direction
of said Assistant Attorney-General, or, in case of his absence or a vacancy in his office, under the direction of said Deputy Assistant Attorney-General, and said Assistant Attorney-General, Deputy Assistant Attorney-General, and attorneys shall have charge of the interests of the Government in all matters of reappraisement and classification of imported goods and of all litigation incident thereto, and shall represent the Government in all the courts and before all tribunals wherein the interests of the Government require such
representation. Employment "But the Attorney-General may, whenever in his opinion the public
interest requires it, employ and retain, in the name of the United States, such special attorneys and counselors at law in the conduct of customs cases as he may think necessary to assist said Assistant Attorney-General in the discharge of any of the duties incumbent upon him and his said subordinates, and shall stipulate with such attorneys and counsel the amount of compensation and shall have
supervision of their conduct and proceedings.” Operation of duties Sec. 29. That on and after the day when this Act shall go into effect imposed herein.
all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the
duties imposed by this Act and to no other duty, upon the entry or Prevent at time of the withdrawal thereof: Provided, That when duties are based
upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry.
SEC. 30. That section thirty-three hundred and sixty-two of the amended.
Revised Statutes of the United States, as amended, be, and the same is hereby amended so as to read as follows:
“Sec. 3362. 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:
"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 thirty-six 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-half ounce, three-fourths of an ounce, 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 packages of six ounces, seven ounces, eight ounces, ten ounces, twelve
Vol. 32, p. 97.
Rates of tax.
Vol. 32, p. 96.
Manufactured tobacco and snuff.
ounces, fourteen ounces, and sixteen ounces: Provided, That snuff
Wooden packages exceeding two hundred pounds net weight.
And every such wooden package shall have printed or marked Marking required. 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: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: And provided further, That perique tobacco, snuff flour, etc, in bulk Pfree
perique, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, tax. 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 of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish.”'
Sec. 31. That section thirty-three hundred and sixty-eight of the Revised Statutes of the United States, as amended, be, and the same amended. is hereby amended so as to read as follows:
“Sec. 3368. Upon tobacco and snuff manufactured and sold, or removed for consumption or use, there shall be levied and collected the following taxes:
“On snuff, manufactured of tobacco or any substitute for tobacco, Snuff. ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of eight cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff.
"On all chewing and smoking tobacco, fine-cut, cavendish, plug, or Chewing and smoktwist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of eight cents per pound.”
Sec. 32. That section thirty-three hundred and ninety-two of the Revised Statutes of the United States, as amended by section thirty- amended. two of the Act of October first, eighteen hundred and ninety, be Vol. 26, p. 619. amended to read as follows: “SEC. 3392. All cigars weighing more than three pounds per
New boxes required. thousand shall be packed in boxes not before used for that purpose containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; and every person who sells, or offers for sale, or delivers, using other tonns, etc! or offers to deliver, any cigars in any other form than in new boxes as 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 a 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 Prorisos. in this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law: And provided further, That every manufacturer of cigarettes shall put up all the cigarettes that he
R.S., sec. 3392, p. 666,
Rates of tax.
R.S., sec. 3394, p. 666, amended.
Vol. 32, p. 97.
Stamps for new rate of tax.
manufactures or has manufactured for him and sells or removes for consumption or use, in packages or parcels containing 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 tax thereon, and shall properly cancel the same prior
to such sale or removal for consumption or use, under such regulaImported cigarettes. tions as the Commissioner of Internal Revenue 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."
Sec. 33. That section thirty-three hundred and ninety-four of the Revised Statutes of the United States, as amended, be, and the same is hereby amended so as to read as follows:
“SEC. 3394. Upon cigars and cigarettes which shall be manufactured and sold, or removed for consumption or sale, there shall be assessed and collected the following 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 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, one dollar and twentyfive cents per thousand: Provided, 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,
"And the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall provide dies and stamps for cigars weighing not more than three pounds per thousand; and for cigarettes at the rates of tax imposed by this section: Provided, That such stamps shall be in denominations of five, eight, ten, fifteen, twenty, fifty, and one hundred; and the laws and regulations governing the packing and removal for sale of cigarettes, and the affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three pounds per thousand.
No packages of manufactured tobacco, snuff, cigars, or cigarettes, 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 fionishment for vio- picture, representation, print, or words; and any violation of the
provisions of this paragraph shall subject the offender to the penalties R.S., sec. 3156, p. 684. and punishments provided by section thirty-four hundred and fifty
six of the Revised Statutes."
SEC. 34. That the provisions of sections thirty, thirty-one, thirtytwo, and thirty-three of this Act shall not take effect until July first, nineteen hundred and ten.
SEC. 35. That unstemmed leaf tobacco in the natural leaf, in the hand, and not manufactured or altered in any manner, raised and grown in the United States, shall not be subject to any internalrevenue tax or charge of any kind whatsoever, and it shall be lawful for
any person to buy and sell such unstemmed tobacco in the leaf, in the Perrons, not farm- hand, without payment of tax of any kind: Provided, That any person, ers nor producers, sell other than the farmer or producer of leaf tobacco, who sells leaf
tobacco to manufacturers of tobacco, snuff or cigars shall be deemed and considered a dealer in leaf tobacco, and become subject to all the
Restrictions on all packages.
In effect July 1, 1910.
Unstemmed natural leaf, not subject to tax.
R.S., sec. 3244, p. 623.
R.S., sec. 3360, p. 657.
Retail dealers in leaf tobacco detined.
Sales of natural leaf without tax.
provisions of section thirty-two hundred and forty-four, as amended
Every person shall be regarded as a retail dealer in leaf tobacco whose business it is to sell leaf tobacco in quantities of less than an original hogshead, case or bale; or who shall sell directly to consumers or to persons other than dealers in leaf tobacco or to manufacturers of tobacco, snuff or cigars, or to persons who purchase in original packages for export.
Every such retail dealer in leaf tobacco shall register with the col- Registry required. lector 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; and a failure to register as herein required shall subject such per- Penalty for failure.
Record of purchases son to a penalty of fifty dollars; and every retail dealer in leaf tobacco shall also keep a book and enter therein daily his purchases of leaf tobacco and his sales, where such sales amount to two pounds or more to one person in one day: Such record shall be kept written up to date and shall be in such form and contain such entries as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and such books shall be open at all times for the inspection of any internal-revenue officer or agent.
Any person who has duly qualified as a retail dealer in leaf tobacco may sell natural leaf tobacco grown or raised in the United States in its condition as cured on the farm, in the hand, and not manufactured in any way, except to manufacturers of tobacco, snuff or cigars, without the payment of any tax on such leaf tobacco whatsoever, and so much of section sixty-nine, tariff Act of August twenty
. seventh, eighteen hundred and ninety-four, which took effect the "Vol. 28, p. 569. following day, and section thirty-two hundred and forty-four, United R.S., sec. 3244, p.624. States Revised Statutes, or any other existing law, as is inconsistent with the provisions of this Act, is hereby repealed.
And it shall be the duty of every retail dealer in leaf tobacco, as of ten pounds or more. herein described, under regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, to furnish on demand to any internal-revenue officer or other authorized agent of the Treasury Department a true and correct statement, verified by his oath or affirmation, of all his sales of leaf tobacco in quantities of ten pounds or more to any one person in any one day, with the name and residence in each instance of the person to whom sold, and any such retail dealer in leaf tobacco who shall willfully refuse to furnish such information or keep the book as required herein, or who shall knowingly make any false statements or false entries in such book as to any of the facts aforesaid, shall be guilty of a misdemeanor, and on conviction shall be liable to a fine of fifty dollars for each offense: And provided further, That nothing in this Act shall be construed as imposing any restrictions not restricted. whatsoever upon the farmers or growers of leaf tobacco in regard to the sales of their leaf tobacco. Sec. 36. That a tonnage duty of two cents per ton, not to exceed
Tonnage duty: in the aggregate ten cents per ton in any one year, is hereby imposed American, Guli, etc., at each entry on all vessels which shall be entered in any port of the United States from any foreign port or place in North America, Cen- amended. tral America, the West India Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Caribbean Sea, or Newfoundland, and a duty of six cents per ton,
Statement of sales
Penalty for refusal, etc.
Vessels from North
R.S., sec. 4219, p.813,
Other foreign ports.
etc., not affected.
Vol. 35, pp. 421,125.
Conflicting laws repealed.
Annual tax on foreign-built yachts, etc.
not to exceed thirty cents per ton per annum, is hereby imposed at
each entry on all vessels which shall be entered in any port of the Vessels in distress, United States from any other foreign port, not, however, to include
vessels in distress or not engaged in trade. Ferryboats, yachts, This section shall not be construed to amend or repealsection twentyR.S., sec.2792, p. 541. seven hundred and ninety-two of the Revised Statutes as amended
by section one of chapter two hundred and twelve of the laws of nineteen hundred and eight, approved May twenty-eighth, nineteen
hundred and eight, or section five of the said chapter two hundred R.S., sec. 2793, p.511. and twelve of the laws of nineteen hundred and eight, or section
twenty-seven hundred and ninety-three of the Revised Statutes.
Section forty-two hundred and thirty-two of the Revised Statutes, R.S.sec. 4232, p. 815, and sections eleven and twelve of chapter four hundred and twentyR.S., SO:919, p. 813. one of the laws of eighteen hundred and eighty-six, approved June Proclamations, p. 8. nineteenth, eighteen hundred and eighty-six, and so much of section
forty-two hundred and nineteen of the Revised Statutes as conflicts
with this section, are hereby repealed. In effect in 60 days. This section shall take effect sixty days after the approval of this
SEC. 37. There shall be levied and collected annually on the first day of September by the collector of customs of the district nearest the residence of the managing owner, upon the use of every foreignbuilt yacht, pleasure-boat or vessel, not used or intended to be used for trade, now or hereafter owned or chartered for more than six months by any citizen or citizens of the United States, a sum equiva
lent to a tonnage tax of seven dollars per gross ton. Acceptance of duty In lieu of the annual tax above prescribed the owner of any foreign
built yacht, pleasure-boat or vessel above described may pay a duty Privileges, etc.
of thirty-five per centum ad valorem thereon, and such yacht, R. S., secs. 4214, 4215, pleasure-boat or vessel shall thereupon be entitled to all the privileges
and shall be subject to all the requirements prescribed by sections forty-two hundred and fourteen, forty-two hundred and fifteen, fortytwo hundred and seventeen, and forty-two hundred and eighteen of the Revised Statutes and Acts amendatory thereto in the same manner as if said yacht had been built in the United States, and shall be subject to tonnage duty and light money only in the same manner as if said yacht had been built in the United States.
So much of section five of chapter two hundred and twelve of the laws of nineteen hundred and eight, approved May twenty-eighth, nineteen hundred and eight, as relates to yachts built outside the United States and owned by citizens of the United States is hereby repealed.
This section shall not apply to a foreign-built vessel admitted to American registry.
Sec. 38. That every corporation, joint stock company or association, organized for profit and having a capital stock represented by shares, and every insurance company, now or hereafter organized under the laws of the United States or of any State or Territory of the United States or under the Acts of Congress applicable to Alaska or the District of Columbia, or now or hereafter organized under the laws of any foreign country and engaged in business in any State or
Territory of the United States or in Alaska or in the District of Rate on net income. Columbia, shall be subject to pay annually a special excise tax with
respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year, exclusive of amounts received by it as dividends upon stock of other corporations, joint stock companies or associations, or insurance companies, subject to the tax hereby imposed; or if organized under the laws of
4217, 4218, p. 812.
Tonnage exemptions extended.
Vol. 35, p. 425.
Special excise tax on business of.