Selling import ed cigars not quired by law; the passage of the internal-revenue act of July twentieth, eighteen hundred and sixty-eight, and shall be stamped accordingly. Every person who sells or offers for sale any imported packed and cigars, or cigars purporting or claimed to have been imstamped as re- ported, not put up in packages and stamped as provided by this chapter, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. penalty. Purchasing ci gars not branded SEC. 3404. Every person who purchases or receives for or stamped; pen- sale any cigars which have not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each such offense. alty. Person who purchases or re SEC. 3405. Every person who purchases or receives for ceives for sale ci- sale any cigars from any manufacturer who has not paid gars under cer- the special tax shall be liable for each offense to a penalty of one hundred dollars, and to a forfeiture of all the said articles so purchased or received, or of the full value thereof. tain conditions; penalty. Stamps on emptied cigar SEC. 3406. Whenever any stamped box containing cigars, boxes to be de cheroots, or cigarettes, is emptied, it shall be the duty of stroyed; penalty the person in whose hands the same is to destroy utterly for neglect, etc. the stamps thereon. Any person who willfully neglects or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offense be fined not exceeding one hundred dollars and be imprisoned Destruction of not more than one year. Any revenue officer may destroy cigar box. any emptied cigar-box upon which a cigar-stamp is found. emptied stamped Section 3315, as amended by section 5, act March 1, 1879, p. 195, provides for restamping packages of cigars and cigarettes which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident. Sec. CHAPTER EIGHT. OPIUM. [Act of October 1, 1890 (26 Stat., 567).] 36. Tax on opium manufactured in the United States for smoking_purposes, ten dollars per pound. 37. Manufacturer shall file notices, inventories, and bonds, keep books and render returns, put up signs and affix factory number, and conduct his business under such regula Sec. 39. smoking purposes to be stamped before removal from place of manufacture. Laws relating to stamps in case of manufactured tobacco and snuff to apply to the manufacture of opium for smoking purposes as far as applicable. tions as may be prescribed by 40 (as amended). Penalty of not more the Commissioner, with the 38. Prepared smoking opium imported factured in the United States for than one thousand dollars and imprisonment of not more than one year for each and every violation of law. All prepared smoking opium not stamped to be forfeited. Duty on imported opium, act of July 24, 1897. manufactured SEC. 36. Act of October 1, 1890. (26 Stat., 567.) That an internal- Tax on opium revenue tax of ten dollars per pound shall be levied and for smoking purcollected upon all opium manufactured in the United States poses. for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue. notices, inven SEC. 37. That every manufacturer of such opium shall Manufacturer's file with the collector of internal revenue of the district in tories, bonds, which his manufactory is located such notices, inventories, and signs. books, returns, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in a penal Penal sum of sum of not less than five thousand 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 instructions of the Commissioner of Internal Revenue. bond. SEC. 38. That all prepared smoking opium imported Stamps. into the United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped Sections 3369, 3218, 3445, 3446. Penalty. Pursuant in such permanent manner as to denote the payment of the internal-revenue tax thereon. SEC. 39. That the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section. See sections 3369, p. 245; 3218, p. 103; 3445 and 3446, p. 339. SEC. 40, as amended by the act of March 3, 1897. (29 Stat., 228.) That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smoking opium wherever found within the United States without to stamps required by this act shall be forfeited, and may be sold to the highest bidder, pursuant to the provisions of section thirty-four hundred and sixty, Revised Statutes, if not valued as therein provided at over five hundred dollars; but if valued at more than five hundred dollars the sale shall be made pursuant to the judgment of the court in the proceedings for condemnation or forfeiture. provisions of sec. 3460. Sale. Regulations, series 7, No. 16. Concerning the tax on opium manufactured in the United States for smoking purposes. The act of July 24, 1897 (30 Stat., 151) provided for duty on imported opium as follows: Section 1, paragraph 43. Opium, crude or unmanufactured, and not adulterated, containing nine per centum and over of morphia, one dollar per pound; morphia or morphine, sulphate of, and all alkaloids or salts of opium, one dollar per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this Act, forty per centum ad valorem; opium containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded. 2. Oleomargarine defined. 3. Special taxes. 4. Penalties for nonpayment of special taxes. 5. Manufacturer's notices, books, returns, bonds, signs, etc. 6. Oleomargarine, how to be packed and sold; penalty. 7. Manufacturer's labels, penalty for failing to affix. 8. Tax, stamps, laws relative to stamps for tobacco and snuff made to apply. 9. Assessment of tax on oleomargarine when removed without stamps. 10. Tax on imported oleomargarine; penalty. Warehousing. 11. Penalty for receiving for sale unstamped oleomargarine. 12. Penalty for purchasing from a manufacturer who has not paid special tax; forfeiture. Sec. 13. Stamps on empty packages to be destroyed; penalty for failure; dealing in empty stamped packages. 14. Authority to employ chemists and microscopists. Commissioner to decide in contested cases; appeal. 15. Forfeiture of unstamped oleomargarine; penalty for defacing or removing stamps. 16. 17. 18. 19. Oleomargarine removed for export. Carrying on business as manufacturer in fraud of the revenue; penalties and forfeitures. Penalty for omitting things required and for doing things forbidden. Courts in which fines may be recov ered. 20. Commissioner to make regulations. 21. Date when act goes into effect; stock on hand. 41. Act October 1, 1890, wholesale dealers to keep books. tion of. definition of. AN ACT defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine. SEC. 1. That for the purposes of this act the word "but Butter, definiter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter. SEC. 2. That for the purposes of this act certain manu-Oleomargarine, factured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine," namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neu tral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil, annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter. See construction of this section. (18 Op. Atty. Gen., 489; 32 Int. Rev. Rec., 333.) "Golden Beef Drippings" decided to be oleomargarine. (33 Int. Rev. Rec., 37.) Butter to which vegetable or animal oils are added in connection with annotto or other coloring matter regarded as oleomargarine. (34 Int. Rev. Rec., 397.) Oleomargarine.-The article "Fruit of the Meadow" taxable as oleomargarine. (Vol. 1, Treas., Dec. (1898), No. 19478.) The statute of Pennsylvania probibiting the manufacture and sale of oleomargarine declared to be constitutional. (Powell v. Commonwealth of Pennsylvania, 127 U. S., 678; 34 Int. Rev. Rec., 166.) Act of Virginia prohibiting the sale of oleomargarine, generally, is an interference with interstate commerce, and unconstitutional. (Ex parte Scott et al. (1895), 66 Fed. Rep., 45.) Pennsylvania oleomargarine law, to the extent that it prohibits the introduction of oleomargarine from another State and its sale in the original package, unconstitutional. (Schollenberger v. Pennsylvania, 171 U. S., 1.) New Hampshire law prohibiting the sale of oleomargarine unless it is of a pink color unconstitutional. (Collins . New Hampshire, 171 U. S., 30.) The oleomargarine law of August 2, 1886, is a revenue act by its express terms, and with its penal provisions is to be liberally construed; and the courts in construing it will not inquire into the motives which led to its enactment. (Prather v. United States, 9 Appeal Cases D. C., 82.) Oleomargarine brought into a State can be sold in the original packages independently of the provisions of the State statute. and subject only to the provisions of the national statute. But the instant an original package is opened and its contents exposed for sale at retail, they thereby, to adopt the language of the Supreme Court (135 U. S., 124), "become mingled with the property of the State and subject in every respect to its law." (In re Worthen (1891), U. S. Circuit Court S. D. Ohio, 58 Fed. Rep., 467.) One who sells oleomargarine in the original package as imported into the State from another State, is not subject to arrest under a law of the State in which this sale occurs entirely forbidding the sale of oleomargarine, as such statute is an unconstitutional interference with interstate commerce. (Minnesotav. Gooch, U. S. Circuit Court, Dist. Minn. (1890), 44 Fed. Rep., 276.) This act is, on its face, an act for levying taxes, and its primary object must be assumed to be the raising of revenue. (In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170.) SEC. 3, imposing special taxes, will be found under that head, section 3244, as amended, p. 121. SEC. 4, penalties for failure to pay special tax. [See sec. 3242b, p. 120.] Manufacturer's SEC. 5. That every manufacturer of oleomargarine shall notices, inventories, books, file with the collector of internal revenue of the district in bonds, and signs. which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satis factory to the collector of internal revenue, and in a penal sum of not less than five thousand 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 instructions of the Commissioner of Internal Revenue. |