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place within such district or an adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the Commissioner of Internal Revenue may prescribe, to issue a permit to such brewer, authorizing him to conduct his business wholly or in part, according to the circumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be required to pay another special tax for the purpose.

Act June 6, 1872, c. 315, 8 26, 17 Stat. 249. § 6158. (R. S. § 3351.) Unfermented worts sold to other brewers,

how taxed. When malt liquor or tun liquor, in the first stages of fermentation, known as unfermented worts, of whatever kind, is sold by one brewer to another for the purpose of producing fermentation or enlivening old or stale ale, porter, lager-beer, or other fermented liquors, it shall not be liable to a tax to be paid by the seller thereof, but the tax on the same shall be paid by the purchaser thereof, when the same, having been mixed with the old or stale beer, is sold by him as provided by law, and such sale or transfer shall be subject to such restrictions and regulations as the Commissioner of Internal Revenue may prescribe.

Act June 6, 1872, c. 315, § 27, 17 Stat. 249. § 6159. (R. S. § 3352.) Possession of fermented liquor after re

moval from warehouse, when tax not paid, cause of forfeiture;

absence of stamps to be notice and evidence. The ownership or possession by any person of any fermented liquor after its sale or removal from the brewery or warehouse, or other place where it was made, upon which the tax required has not been paid, shall render such liquor liable to seizure wherever found, and to forfeiture, removal under said permits excepted. And the absence of the proper stamps from any hogshead, barrel, keg, or other vessel containing fermented liquor, after its sale or removal from the brewery where it was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima-facie evidence of the non-payment thereof.

Act July 13, 1866, c. 184, § 57, 14 Stat. 167. Act June 6, 1872, c. 315, $

28, 17 Stat. 249. § 6160. (R. S. § 3353.) Removal or defacement of stamps by oth

ers than the owner; penalty. Every person, other than the purchaser or owner of any fermented liquor, or person acting on his behalf, or as his agent, who intentionally removes or defaces the stamp or permit affixed upon the hogshead, barrel, keg, or other vessel, in which the same is contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp or permit is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom.

Act July 13, 1866, c. 184, $ 56, 14 Stat. 167. Act June 6, 1872, c. 315, 8 29, 17 Stat. 249. COMP.ST.'13–173

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§ 6161. (R. S. § 3354, as amended, Act June 18, 1890, c. 431.)

Withdrawing liquor from unstamped packages for bottling or bottling on brewery premises; penalty; withdrawal by pipe

line; payment of tax; regulations, penalties; forfeitures. Every person who withdraws any fermented liquor from any hogshead, barrel, keg, or other vessel upon which the proper stamp has not been affixed, for the purpose of bottling the same, or who carries on, or attempts to carry on, the business of bottling fermented liquor in any brewery or other place in which fermented liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: Provided, however, That this section shall not be construed to prevent the withdrawal and transfer of fermented liquors from any of the vats in any brewery, by way of a pipe line or other conduit, to another building or place, for the sole purpose of bottling the same; such pipe line or conduit to be constructed and operated in such manner, and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling house, and with such changes of or additions thereto, and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner of Internal Revenue, at the expense of the United States: Provided further, That the tax imposed in section thirty-three hundred and thirty-nine of the Revised Statutes of the United States shall be paid on all fermented liquor removed from a brewery to a bottling house by means of a pipe or conduit, at the time of such removal, by the cancellation and defacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting the tax on the fermented liquor thus removed. The stamps thus canceled and defaced shall be disposed of and accounted for in the manner directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penalties above provided by this section. Every owner, agent, or superintendent of any brewery or bottling house who removes, or connives at the removal of, any fermented liquor through a pipe line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same.

Act July 13, 1866, c. 184, $ 58, 14 Stat. 1.67. Act June 6, 1872, c. 315, $ 30, 17 Stat. 249. Act June 18, 1890, c. 431, 26 Stat. 161.

This section, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the two provisos as set fortb here, by Act June 18, 1890, c. 431, cited above.

R. S. § 3339, mentioned in this section, is set forth ante, § 6143.

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CHAPTER SIX

Tobacco and Snuff Sec.

Bec. 6162. Tobacco manufacturer, defini- 6180. Estimated tax on, tobacco sold tion of.

without stamps; notice of as6163. Manufacturer's statement of

sessment. business; bond and certificate; 6181. Removing unlawfully, selling penalties.

without stamps, or payment of 6164. Sign to be put up by manufac

tax, or giving bond, making turer; penalty for omission.

false entries, etc. 6165. Record of manufacturers to be 6182.- Absence of stamp to be evidence kept by collector.

of non-payment. 6166. Annual inventory of manufactur- 6183. Removing, except in proper packer; books and monthly ab

ages, or without stamp; selling stracts; penalty.

unlawfully, etc. 6167. Dealers in leaf-tobacco to render 6184. Affixing false stamps or stamps statement of sales when de

twice used. manded.

6185. Stamped portion of emptied 6168. Books of dealers in leaf-tobacco.

packages to be destroyed; buy6169, Tobacco and snuff, how put up.

ing, selling, or using the same. 6170. Tobacco and snuff to be sold only 6186. Imported tobacco and snuff.

in prescribed packages; penalty. 6187. Peddlers of tobacco. 6171. Label and notice on packages of 6188. Peddlers of tobacco; notice of tobacco and snuff.

business. 6172. Label on packages of tobacco and 6189. Peddlers of tobacco traveling snuff.

with wagon. 6173. Purchasing tobacco not branded 6190. Peddler to obtain and exhibit or marked; penalty.

certificate, etc. 6174. Tax on tobacco and snuff.

6191. Peddling tobacco unlawfully; pen6175. Leaf-tobacco not subject to tax;

alty. dealers and retail dealers in 6192. Exportation of manufactured toleaf-tobacco.

bacco, etc. 6176. Dealers in leaf-tobacco; dealers 6193. Exportation of manufactured toin tobacco.

bacco, etc.; transportation in 6177. Dealers in leaf-tobacco manu

bond; export bond. facturers, and peddlers to reg- 6194. Exportation of manufactured toister.

bacco, etc.; regulations. 6178. Stamps, how prepared, furnished 6195. Drawback on exported tobacco, and sold.

etc. 6179. Tobacco manufactured by one 6196. Fraudulently claiming drawback person for another

on manufactured tobacco; penshares; stamps, by whom affix

alty. ed; fraud in such cases. § 6162. (Act Aug. 27, 1894, c. 349, $ 69.) Tobacco manufacturer,

definition of. 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

or

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sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of 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 or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe: Provided, That farmers and growers of tobacco who sell leaf tobacco of their own growth and raising shall not be regarded as manufacturers of tobacco; and so much of section three thousand two hundred and forty-four of the Revised Statutes of the United States, and Acts amendatory thereof, as are in conflict with this Act are hereby repealed. (28 Stat. 568.)

This section was part of the Wilson Tariff Act, cited above. The provisions of this section beginning with the words “Every person whose business it is to manufacture," and ending with the words "or any other process, shall be regarded as a manufacturer of tobacco," were identical with the provisions of R. S. $ 3244, subsec. 9, superseded by the repeal of the special taxes upon manufacturers of tobacco, and requiring such manufacturers to register, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, $ 26, post, $ 6177. The remainder of this section was new legislation, and the provisions thereof, except the requirement that "such manufactured tobacco shall be put up and prepared in such packages only as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe," were superseded by the definition of dealer and retail dealer in leaf-tobacco and the repeal of inconsistent laws by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 35, post, $ 6175.

R. S. § 3244, and the acts amendatory thereof, mentioned in this section, are set forth ante, $ 5971,

The manner of putting up and preparing manufactured tobacco was pre

scribed by R. S. § 3362, as amended, post, $ 6170. § 6163. (R. S. § 3355, as amended, Act Feb. 27, 1877, c. 69, § 1,

and Act March 1, 1879, c. 125, § 14.) Manufacturer's state

ment of business; bond and certificate; penalties. Every person, before commencing, or, if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a statement in duplicate, subscribed 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 person, or to be sold and delivered to any other person under a 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; and he shall give a bond, to be approved by the collector of the district, in the sum of not less than two thousand nor more than twenty thousand dollars, 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 of Internal Revenue 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 number of cutting-machines, presses, snuff-mills, hand-mills, or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that 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. And every manufacturer shall obtain a certificate from the collector of the district, who is hereby directed to issue the same, setting forth the kind and number of machines, presses, snuff mills, hand mills, or other mills and machines as aforesaid; which certificate shall be posted in a conspicuous place within the manufactory. And every tobacco-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined not less than one hundred dollars nor more than five hundred dollars. And every person who manufactures tobacco or snuff of any description without first giving bond, as herein required, shall · be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one nor more than

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five years.

Act July 20, 1868, c. 186, § 63, 15 Stat. 153. Act June 6, 1872, c. 315, $ 31, 17 Stat. 253. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248. Act March 1, 1879, c. 125, 8 14, 20 Stat. 344.

This section, as enacted in the Revised Statutes, was amended by inserting after the words "shall be posted in a,” in place of the word “conspicious," the word "conspicuous," by Act Feb. 27, 1877, c. 69, § 1, cited above.

It was further amended by inserting, after the words "and he shall give a bond, to be approved by the collector of the district," in place of the words "in the sum of two thousand dollars, with an addition to said sum of three thousand dollars for each cutting-machine kept for use, of one thousand dollars for each screw-press kept for use, in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuff-mill kept for use, and of one thousand dollars for each hand-mill or other millor machine kept for the grinding, cutting, or crushing of tobacco," the provision beginning with the words "in the sum of not less than two thousand dollars," and ending with the words "in respect to the amount of said bond," and by striking out, after the provision for additional sureties, the words “but the penal sum of said bond shall not be computed by him in excess of the sum of twenty thousand dollars, except under special instructions of the Commissioner of Internal Revenue," and by striking out, after the words "other mills and machines as aforesaid," the words "for which the bond has been given," and by inserting, after the words "be

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