for sale not properly boxed and stamped, shall be forfeited to the United States. And 20 July 1868. any person who shall commit any of the above-described offences shall, on conviction, Punishment of be fined for each such offence not less than one hundred dollars nor more than one offenders. thousand dollars, and imprisoned not less than six months nor more than two years. And any person who shall pack cigars in any box bearing a false or fraudulent or counterfeit stamp, or who shall remove or cause to be removed any stamp denoting the tax on cigars from any box, with intent to use the same, or who shall use or permit any other person to use any stamp so removed, or who shall receive, buy, sell, give away or have in his possession any stamp so removed, or who shall make any other fraudulent use of any stamp or stamped box, intended for cigars, or who shall remove from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and on conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. 195. The absence of the proper revenue stamp on any box of cigars sold, or offered Ibid. 2 90. for sale, or kept for sale, shall be notice to all persons that the tax has not been paid Absence of thereon, and shall be primâ facie evidence of the non-payment thereof; and such cigars stamp, evidence shall be forfeited to the United States. of non-payment of tax. Ibid. 91. cigars are maru 196. In all cases where cigars of any description are manufactured, in whole or in part, upon commission or shares, or where the material is furnished by one party and How stamps to manufactured by another, or where the material is furnished or sold by one party with be affixed where an understanding or agreement with another that the cigars are to be received in pay- factured on comment therefor, or for any part thereof, the stamps required by law shall be affixed by mission, &c. the actual maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and cigars shall be forfeited to the United States; and every person engaged in such fraud or collusion shall, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. 197. Any manufacturer of cigars, who shall remove or sell any cigars without pay.ment of the special tax as a cigar manufacturer, or without having given bond as such, or without the proper stamps denoting the tax thereon, or who shall make false or fraudulent entries of manufactures or sale of any cigars, or who shall make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems or other material used in the manufacture of cigars, or who shall affix any false, forged, spurious, fraudulent or counterfeit stamp, or imitation of any stamp, required by law to any box containing any cigars, shall, in addition to the penalties elsewhere provided in this act for such offences, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels and all other materials, which shall be found in the possession of such person, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. Ibid. § 92. Forfeiture to be incurred by cer of the act. tain violations Ibid. 94. on hand. 198. It shall be the duty of every dealer in cigars, either of foreign or domestic manufacture, having on hand more than five thousand thereof, imported or manufac- Inventory to be tured, or purporting or claimed to have been imported or manufactured, prior to the made of stock passage of this act, to immediately make a true and correct inventory of the quantity of such cigars in his possession, under oath or affirmation, and to deposit such inventory with the assistant assessor of the proper division, who shall immediately return the same to the assessor of the district, who shall immediately thereafter make an abstract of the several such inventories filed in his office, and transmit the same to the commissioner of internal revenue; and a like inventory and return shall be made on the first day of every month thereafter, and a like abstract of inventories shall be transmitted, while any such dealer has any such cigars remaining on hand, until the first day of April 1869. After the first day of April 1869, all cigars of every description shall be What to be taken to have been either manufactured or imported after the passage of this act, and deemed manu shall be stamped accordingly; and any person who shall sell, or offer for sale, after the passage of the first day of April 1869, any imported cigars, or cigars purporting or claimed to have been imported, not so put up in packages and stamped as provided by this act, shall, on conviction thereof, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. 199. Any person who shall, after the passage of this act, sell or offer for sale any VOL. II.-23 factured after the act. Ibid. 95. Penalty for falsely selling 20 July 1868. cigars, representing the same to have been manufactured and the tax paid thereon prior to the passage of this act, when the same were not so manufactured and the tax not so fiery serior paid, shall be liable to a penalty of five hundred dollars for each offence; and shall be deemed guilty of a misdemeanor, and on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. manufacture. law. Ibid. 296. 200. If any distiller, rectifier, wholesale liquor dealer, compounder of liquors or Penalty for other manufacturer of tobacco or cigars, shall knowingly and wilfully (a) omit, neglect or violations of the refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be a distiller, rectifier, wholesale liquor dealer or compounder of liquors, all distilled spirits or liquors owned by him, or in which he has any interest as owner, and if he be a manufacturer of tobacco or cigars, all tobacco or cigars found in his manufactory, shall be forfeited to the United States. 10 April 1869 23. 16 Stat. 43. Certain duties may be refunded. Certain manufactured tobacco may be allowed to be sold in the original pack. ages. 30 June 1864371. 13 Stat. 248. 201. Any person having in his possession any tobacco, snuff or cigars manufactured and sold, or removed from the manufactory, or from any place where tobacco, snuff or cigars are made since July 20th 1868, or any person having in his possession, cigars imported from foreign countries since July 20th 1868, or withdrawn from a United States bonded warehouse since said date, such tobacco, snuff and cigars having been put up in packages as prescribed in the act to which this act is an amendment, and all the other requirements of said act relating to tobacco, snuff and cigars, having been complied with, and who, on the first day of February 1869, filed with the assessor or assistant assessor of the district within which he resides or has his place of business, the inventory required by the 78th and 94th sections of the act of July 20th 1868, and who shall, prior to selling or offering such tobacco, snuff or cigars for sale, affix and cancel the proper internal revenue stamps, shall be entitled to have refunded to him an amount of tax previously paid thereon, equal to the value of the stamps affixed, before sale as aforesaid; and the commissioner of revenue shall be and is hereby authorized, on appeal to him made, to refund and pay back a sum of money equal to the value of the stamps so affixed, upon satisfactory evidence submitted to him, that the tobacco and snuff were actually manufactured and removed from the place of manufacture, and that the cigars were so manufactured and removed, or imported and withdrawn from a United States bonded warehouse, and the several rates of tax imposed on such goods by the act of July 20th 1868, as aforesaid, assessed and paid, and that the claimant had in all respects complied with the internal revenue laws, as far as they have been or may be applicable to such articles. The commissioner of internal revenue is hereby authorized and empowered, to prescribe such rules and regulations for carrying out the provisions of this section, as in his judgment, shall be deemed proper and necessary. And the commissioner may, in any case, at his discretion, allow snuff and smoking tobacco, manufactured prior to the 20th of July 1868, not in wooden packages, to be stamped and sold in the original packages. And the rate of duty on cigars imported prior to July 20th 1868, and now remaining in bond, shall be the same as on cigars imported after that date. IV. SPECIAL TAXES. 202. No person, firm, company or corporation shall be engaged in, prosecute or carry on any trade, business or profession, hereinafter mentioned and described, until he or Certain trades to they shall have paid a special tax therefor, in the manner hereinafter provided. (b) pay special tax. Ibid. 72. How special tax to be assessed. 203. Every person, firm, company or corporation engaged in any trade, business or profession, on which a special tax is imposed by law, shall register with the assistant assessor of the assessment district, first, his or their name and style, and in case of a firm or company, the names of the several persons constituting such firm or company, and their places of residence; second, the trade, business or profession, and the place where such trade, business or profession is to be carried on; third, if a rectifier, the number of barrels he designs to rectify; if a pedlar, whether he designs to travel on foot, or with one, two or more horses or mules; if an innkeeper, the yearly rental value of the house and property to be occupied for said purpose. All of which facts shall be returned duly certified by such assistant assessor, to both the assessor and collector of the district; and the special tax shall be paid to the collector or deputy-collector of the (a) In order to incur the penalty denounced by this section, it is not necessary there should have been a criminal intent to defrand the revenue. United States v. McKim, 16 Pitts. L. J. 133; 8. c. 10 Int. R. Rec. 74. 13 July 1866. 14 Stat. 113. Persons who have complied with the provisions of the law may commence business before actual payinent. United States v. Shea, 6 Int. R. Rec. 198; s. c. 5 Blatch. C. C. 546. United States v. Thirty-five Barrels of Spirits, 9 Int. (6) This and the following sections have been so amended by act R. Rec. 67. district, as hereinafter provided, for such trade, business or profession, who shall give a receipt therefor. 30 June 1864. Ibid. 73. trade without 204. Any person who shall exercise or carry on any trade, business or profession, or do any act hereinafter mentioned, for the exercising, carrying on or doing of which a Penalty for special tax is imposed by law, without payment thereof, as in that behalf required, carrying on such shall, for every such offence, besides being liable to the payment of the tax, be subject payment of speto a fine or penalty of not less than ten or more than five hundred dollars. (a) And if cial tax. such person shall be a manufacturer of tobacco, snuff or cigars, or a wholesale or retail dealer in liquor, he shall be further liable to imprisonment for a term not less than sixty days and not exceeding two years. Ibid. 274. 205. The receipt for the payment of any special tax shall contain and set forth the purpose, trade, business or profession for which such tax is paid, and the name and Form of receipt place of abode of the person or persons paying the same; if by a rectifier, the quantity for special tax. of spirits intended to be rectified; if by a pedlar, whether for travelling on foot, or with one, or two, or more horses or mules; the time for which payment is made, the date or time of payment, and (except in case of auctioneers, produce brokers, commercial brokers, patent-right dealers, photographers, builders, insurance agents, insurance brokers and pedlars) the place at which the trade, business or profession for which the tax is paid shall be carried on: Provided, That the payment of the special tax herein To be restricted imposed shall not exempt from an additional special tax, the person or persons (except tioned. to the place menlawyers, physicians, surgeons, dentists, cattle brokers, horse dealers, pedlars, produce brokers, commercial brokers, patent-right dealers, photographers, builders, insurance agents, insurance brokers and auctioneers), or firm, company or corporation doing business in any other place than that stated; but nothing herein contained shall require a special tax for the storage of goods, wares or merchandise in other places than the places of business, nor for the sale by manufacturers or producers of their own goods, wares and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares or merchandise shall be kept, except as samples, at said office or place of business. And every person Receipt to be exercising or carrying on any trade, business or profession, or doing any act for which produced on a special tax is imposed, shall, on demand of any officer of internal revenue, produce and exhibit the receipt for payment of the tax, and unless he shall do so may be taken and deemed not to have paid such tax. And in case any pedlar shall refuse to exhibit Penalty for refuhis or her receipt, as aforesaid, when demanded by any officer of internal revenue, said sal, by pedlar. officer may seize the horse or mule, wagon and contents, or pack, bundle or basket of any person so refusing; and the assessor of the district in which the seizure has occurred may, on ten days' notice, published in any newspaper in the district, or served personally on the pedlar, or at his dwelling-house, require such pedlar to show cause, if any he has, why the horses or mules, wagon and contents, pack, bundle or basket so seized shall not be forfeited; and in case no sufficient cause is shown, the assessor may direct a forfeiture, and issue an order to the collector, or to any deputycollector of the district, for the sale of the property so forfeited; and the same, after payment of the expenses of the proceedings, shall be paid to the collector for the use of the United States. And all such special taxes shall become due on the first day of When payable. May in each year, (b) or on commencing any trade, business or profession upon which such tax is by law imposed; in the former case, the tax shall be reckoned for one year, and in the latter case, proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced, to the first day of May following (b) demand Ibid. 75. Transfers regu 206. Upon the death of any person having paid the special tax for any trade, business or profession, it may and shall be lawful for the executors or administrators, or the wife or child, or the legal representatives of such deceased person, to occupy the house or lated. premises, and in like manner to exercise or carry on, for the residue of the term for which the tax shall have been paid, the same trade, business or profession, as the deceased before exercised or carried on, in or upon the same houses or premises, without payment of any additional tax. And in case of the removal of any person or persons from the house or premises for which any trade, business or profession was taxed, it shall be lawful for the person or persons so removing to any other place to carry on the trade, business or profession specified in the tax receipt, at the place to which such person or persons may remove, without payment of any additional tax : Provided, That all cases of death, change or removal, as aforesaid, shall be registered with the assistant assessor, and with the collector, together with the name or names of the person or (a) See United States v. Trobe, 13 Pitts. L. J. 88. 8. c. 2 Int. R. Int. R. Rec. 94. Rec. 133. In a criminal prosecution, the burden of proving pay. (b) On the first day of March, by act 2 March 1867. 14 Stat. ment of the tax is on the defendant. United States v. Devlin, 7 471. 30 June 1864. Ibid. § 76. When several persons making such change or removal, or successor to any person deceased, under regulations to be prescribed by the commissioner of internal revenue. 207. In every case where more than one of the pursuits, employments or occupations, hereinafter described, shall be pursued or carried on in the same place, by the taxes to be paid. same person, at the same time, except as hereinafter provided, the tax shall be paid for each, according to the rates severally prescribed: Provided, That in cities and towns having a less population than six thousand persons according to the last preceding census, one special tax shall be held to embrace the business of land-warrant brokers, claim agents and real estate agents, upon payment of the highest rate of tax applicable to either one of said pursuits. Ibid. 77. Auctioneers not to sell at private sale, &c. Ibid. 78. Partnerships. Ibid. § 79. Banks. Wholesale dealers. Retail dealers. 208. No auctioneer shall, by virtue of having paid the special tax as an auctioneer, sell any goods or other property at private sale, nor shall he employ any other person to act as auctioneer in his behalf, except in his own store or warehouse or in his presence; and any auctioneer who shall sell goods or commodities otherwise than by auction, without having paid the special tax imposed upon such business, shall be subject and liable to the penalty imposed upon persons dealing in, or retailing, trading or selling goods or commodities, without payment of the special tax for exercising or carrying on such trade or business; and where goods or commodities are the property of any person or persons taxed to deal in, or retail or trade in, or sell the same, it shall and may be lawful for any person exercising or carrying on the trade or business of an auctioneer, to sell such goods or commodities for and on behalf of such person or persons in said house or premises. 209. Any number of persons, except lawyers, conveyancers, claim agents, patent agents, physicians, surgeons, dentists, cattle brokers, horse dealers and pedlars, doing business in copartnership at any one place, shall be required to pay but one special tax for such copartnership. 210. A special tax shall be and hereby is imposed as follows, that is to say: I. Banks chartered or organized under a general law, with a capital not exceeding fifty thousand dollars, and bankers using or employing a capital not exceeding the sum of fifty thousand dollars, shall pay one hundred dollars; when exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, two dollars. (a) Every incorporated or other bank, and every person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes, or where stocks, bonds, bullion, bills of exchange or promissory notes are received for discount or for sale, shall be regarded as a bank, or as a banker: (b) Provided, That any savings bank having no capital stock, and whose business is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax.(c) 211. II. Wholesale dealers, whose annual sales do not exceed fifty thousand dollars, shall pay fifty dollars; and if their annual sales exceed fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, they shall pay one dollar; and the amount of all sales within the year beyond fifty thousand dollars shall be returned monthly to the assistant assessor, and the tax on sales in excess of fifty thonsand dollars shall be assessed by the assessors, and paid monthly as other monthly taxes are assessed and paid. Every person shall be regarded as a wholesale dealer whose business it is, for himself or on commission, to sell or offer to sell any goods, wares or merchandise of foreign or domestic production, not including wines, spirits or malt liquors, whose annual sales exceed twenty-five thousand dollars. And the payment of the special tax as a wholesale dealer shall not exempt any such person, acting as a commercial broker, from the payment of the special tax imposed upon commercial brokers: Provided, That no person paying the special tax as a wholesale dealer in liquors, shall be required to pay an additional special tax on account of the sale of other goods, wares or merchandise on the same premises: And provided further, That, in estimating the amount of sales for the purpose of this section, any sales made by or through another wholesale dealer on commission, shall not be again estimated and included as sold by the party for whom the sale was made. 212. III. Retail dealers shall pay ten dollars. Every person whose business or occupation is to sell or offer for sale any goods, wares or merchandise of foreign or domestic production, not including spirits, wines, ale, beer or other malt liquors, and (a) The tax payable by a bank is to be calculated on its fixed capital, not on its surplus earnings. Mechanics' and Farmers' Bank v. Townsend, 5 Blatch. C. C. 315. (b) See 10 Int. R. Rec. 62. (c) Loan and trust companies are liable to the payment of a tax as bankers. United States v. Farmers' Loan and Trust Co., 3 Int. R. Rec. 62. whose annual sales exceed one thousand and do not exceed twenty-five thousand dol- 30 June 1864. lars, shall be regarded as a retail dealer. * * dealers. 213. VI. Lottery-ticket dealers shall pay one hundred dollars. Every person, asso- Lottery ticket – ciation, firm or corporation who shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any token, certificate or device representing or intending to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery-ticket dealer: (a) Provided, That the managers of any lottery shall give bond in the sum of one thousand dollars that the person paying such tax shall not sell any tickets or supplementary ticket of such lottery which has not been duly stamped according to law, and that he will pay the tax imposed by law upon the gross receipts of his sales.(b) 214. VII. Horse dealers shall pay ten dollars. Any person whose business it is to Horse dealers. buy or sell horses or mules, shall be regarded a horse dealer: Provided, That one special tax having been paid, no additional tax shall be imposed upon any horse dealer for keeping a livery stable, nor upon any livery-stable keeper for dealing in horses. 215. VIII. Livery-stable keepers shall pay ten dollars. Any person whose business Livery-stable it is to keep horses for hire, or to let, or to keep, feed or board horses for others, shall keepers. be regarded as a livery-stable keeper. 216. IX. Brokers shall pay fifty dollars. Every person, firm or company, whose Brokers. business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes or other securities, for themselves or others, shall be regarded as a broker: Provided, That any person having paid the special tax as a banker, shall not be required to pay the special tax as a broker. (c) 217. X. Pawnbrokers using or employing a capital of not exceeding fifty thousand Pawnbrokers. dollars, shall pay fifty dollars; and when using or employing a capital exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand doliars, shall pay two dollars. Every person whose business or occupation it is to take or receive, by way of pledge, pawn or exchange, any goods, wares or merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be deemed a pawnbroker. brokers. 218. XI. Land-warrant brokers shall pay twenty-five dollars. Any person shall be Land-warrant regarded as a land-warrant broker who makes a business of buying and selling land warrants, or of furnishing them to settlers or other persons. 219. XII. Cattle brokers, whose annual sales do not exceed ten thousand dollars, Cattle brokers. shall pay ten dollars; and if exceeding the sum of ten thousand dollars, one dollar for each additional thousand dollars; and such excess shall be assessed and paid in the same manner as required of wholesale dealers. Any person whose business it is to buy or sell or deal in cattle, hogs or sheep, shall be considered as a cattle broker. 220. XIII. Produce brokers, whose annual sales do not exceed the sum of ten Produce brokers. thousand dollars, shall pay ten dollars. Every person other than one having paid the special tax as a commercial broker or cattle broker, or wholesale or retail dealer, or pedlar, whose occupation it is to buy or sell agricultural or farm products, and whose annual sales do not exceed ten thousand dollars, shall be regarded as a produce broker. 221. XIV. Commercial brokers shall pay twenty dollars. Any person or firm whose Commercial business it is, as a broker, to negotiate sales or purchases of goods, wares or merchandise, or to negotiate freights and other business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessels, shall be regarded a commercial broker. brokers. brokers. 222. XV. Custom-house brokers shall pay ten dollars. Every person whose occupa- Custom-house tion it is, as the agent of others, to arrange entries and other custom-house papers, or transact business, at any port of entry, relating to the importation or exportation of goods, wares or merchandise, shall be regarded a custom-house broker. * * 223. XVII. Brewers shall pay one hundred dollars. Every person, firm or corpora- Brewers. tion who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer: Provided, That any person, firm or corporation, who manufactures less than five hundred barrels per year, shall pay the sum of fifty dollars. * * (a) A scheme to dispose of certain parcels of land of different values, by agreement to make conveyances as determined by lot, is a lottery within the meaning of the act. United States v. Olney, 8 Int. R. Rec. 177. s. c. 1 Am. L. T. Rep. 119. (b) The payment of a tax under this act, gives no authority to carry on a business prohibited by the state law. License Tax Cases, 5 Wall. 462. Pervear v. Commonwealth, Ibid. 475. Commonwealth v. Thornley, 6 Allen 445. Commonwealth v. O'Don nell. 8 Allen 548. Commonwealth v. Holbrook, 10 Allen 200. Commonwealth v. Keenan, 11 Allen 262. (c) Bankers who lend money on stocks, which they sell on account of the parties from whom they are received, and not on commission, are not liable to the brokers' tax. Clark v. Gilbert, 5 Blatch. C. C. 330. And see United States r. Fisk, 3 Wall. 443; 8. c. 13 Pitts. L. J. 110. United States r. Cutting. 3 Wall. 411. Cutting v. Gilbert, 5 Blatch. C. C. 259. 11 Opin. 482. |